12 CFR 370.4 - Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... determining whether funds are in a noninterest-bearing transaction account for purposes of this section, the...

12 CFR 361.6 - What outreach efforts are included in this program?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false What outreach efforts are included in this program? 361.6 Section 361.6 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY MINORITY AND WOMEN OUTREACH PROGRAM CONTRACTING § 361.6 What outreach efforts...

Army Programs: Army Finance and Accounting Quality Assurance Program

National Research Council Canada - National Science Library

1988-01-01

This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

Defense Finance and Accounting Service Commercial Activities Program

National Research Council Canada - National Science Library

1999-01-01

.... This report evaluated the Defense Finance and Accounting Service competitive sourcing process and reviewed the adequacy of the Defense Finance and Accounting Service management control program...

SARP-II: Safeguards Accounting and Reports Program, Revised

International Nuclear Information System (INIS)

Kempf, C.R.

1994-01-01

A computer code, SARP (Safeguards Accounting and Reports Program) which will generate and maintain at-facility safeguards accounting records, and generate IAEA safeguards reports based on accounting data input by the user, was completed in 1990 by the Safeguards, Safety, and Nonproliferation Division (formerly the Technical Support Organization) at Brookhaven National Laboratory as a task under the US Program of Technical Support to IAEA safeguards. The code was based on a State System of Accounting for and Control of Nuclear Material (SSAC) for off-load refueled power reactor facilities, with model facility and safeguards accounting regime as described in IAEA Safeguards Publication STR-165. Since 1990, improvements in computing capabilities and comments and suggestions from users engendered revision of the original code. The result is an updated, revised version called SARP-II which is discussed in this report

Accounting Students' Reflections on a Regional Internship Program

Directory of Open Access Journals (Sweden)

Bonnie Cord

2010-09-01

Full Text Available The opportunity to gain professional industry experience for accounting students while undertaking theirundergraduate degree provides them with both a competitive edge in the marketplace and an opportunity toexperience the activities undertaken in their chosen profession. Structured experiential learning programsprovide students with the practical opportunity to apply their knowledge in an industry context and also toreflect on their personal learning journey. This paper explores the learning contribution of students’reflection-based assessments in an innovative and flexible internship program based on an e-learningframework. Through a preliminary investigation, it has been identified that after undertaking this internshipprogram, accounting students from an Australian regional university have advanced their learning pertainingto workplace preparedness, understanding and application of accounting principles, generic skillenhancement, and consolidation of accounting as their chosen professional career. The paper suggests that aninternship program such as the one examined contributes to the professional accountancy bodies’ andcommunity’s expectations of accounting graduates possessing key cognitive and behavioural skills.

U.S./Russian lab-to-lab materials protection, control and accounting program efforts at the Institute of Inorganic Materials. Revision 1

International Nuclear Information System (INIS)

Ruhter, W.D.; Kositsyn, V.; Rudenko, V.; Siskind, B.; Bieber, A.; Hoida, Hiroshi; Augustson, R.; Ehinger, M.; Smith, B.W.

1996-01-01

The All-Russian Scientific Research Institute of Inorganic Materials (VNIINM) performs research in nuclear power reactor fuel, spent fuel reprocessing and waste management, materials science of fissionable and reactor structural materials, metallurgy, superconducting materials, and analytical sciences. VNIINM supports the Ministry of Atomic Energy of the Russian Federation (MINATOM) in technologies for fabrication and processing of nuclear fuel. As a participant in the US/Russian Lab-to-Lab nuclear materials protection, control and accounting (MPC and A) program, VNIINM is providing support for measurements of nuclear materials in bulk forms by developing specifications, test and evaluation, certification, and implementation of measurement methods for such materials. In 1996, VNIINM will be working with Brookhaven staff in developing and documenting material control and accounting requirements for nuclear materials in bulk form, Livermore and Los Alamos staff in testing and evaluating gamma-ray spectrometry methods for bulk materials, Los Alamos staff in test and evaluation of neutron-coincidence counting techniques, Oak Ridge staff in accounting of bulk materials with process instrumentation, and Pacific Northwest staff on automating VNIINM's coulometric titration system. In addition, VNIINM will develop a computerized accounting system for nuclear material within VNIINM and their storage facility. The paper will describe the status of this work and anticipated progress in 1996

School District Program Cost Accounting: An Alternative Approach

Science.gov (United States)

Hentschke, Guilbert C.

1975-01-01

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

VIDA - Knowledge-based efforts for socially disadvantaged children in daycare - an inclusive ECEC program

DEFF Research Database (Denmark)

Holm, Anders; Wang, Camilla; Kousholt, Dorte

experiments. Thus the program combines professionals’ personal knowledge and practice-based experiences, i.e. combines tacit knowledge with explicit scientifi c knowledge acquisition and sharing. The VIDA and VIDA+ education programs encourage participants to work with both explicit and implicit (tacit...... intervention program Knowledge-based efforts for socially disadvantaged children in daycare – a model program presented in this report, aims at improving all children’s well-being and cognitive functioning, and specifi cally improving the situation for socially disadvantaged children through inclusive efforts...

Some ideas for next-generation controlled nuclear materials accountability techniques

International Nuclear Information System (INIS)

Brough, W.; Parrish, C.

1994-08-01

Current DOE regulations for Controlled Nuclear Materials (CNM) management have particular accounting problems that have become more evident as computer systems have been designed and programmed to automate the materials accounting functions. Some valuable detailed accounting information is lost with current accounting procedures and some aspects of the procedures are more complicated than need be. In February, 1988, the authors first recommended that the basic concepts of CNM accountability be reviewed, with particular emphasis on developing an Isotopic accountability system as opposed to the present Material-type accountability system. A parallel effort to review the materials measurement program would also be desirable

The TMI-2 SNM accountability program

International Nuclear Information System (INIS)

Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

1988-01-01

This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

Directory of Open Access Journals (Sweden)

Ana Cristina de Oliveira Medeiros

2016-12-01

Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

Analysis of 2014's Thirty Best Undergraduate Accounting Programs

Science.gov (United States)

Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

2016-01-01

This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

12 CFR 906.12 - What outreach efforts are included in this program?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false What outreach efforts are included in this program? 906.12 Section 906.12 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE... Minorities, Women, or Individuals With Disabilities § 906.12 What outreach efforts are included in this...

Antecedents of Teachers Fostering Effort within Two Different Management Regimes: An Assessment-Based Accountability Regime and Regime without External Pressure on Results

Science.gov (United States)

Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are

2012-01-01

This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…

Computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary gola of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

Science.gov (United States)

Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

2004-01-01

The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

HOMELAND SECURITY: Responsibility And Accountability For Achieving National Goals

National Research Council Canada - National Science Library

2002-01-01

... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).

7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

Science.gov (United States)

2010-01-01

... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program...

Resident assistant training program for increasing alcohol, other drug, and mental health first-aid efforts.

Science.gov (United States)

Thombs, Dennis L; Gonzalez, Jennifer M Reingle; Osborn, Cynthia J; Rossheim, Matthew E; Suzuki, Sumihiro

2015-05-01

In college and university residence halls, resident assistants (RAs) are expected to serve as first-aid providers to students who may have alcohol, other drug, mental health, and academic problems. Despite this responsibility, evidence-based, first-aid programs have not been developed and tested for the RA workforce. The current study examined effects of an investigational first-aid program designed specifically for RAs. The online Peer Hero Training program is a novel approach to RA training in its use of interactive video dramatizations of incidents involving substance-using or distressed residents. A 9-month randomized trial conducted on eight US campuses compared RAs who participated in the Peer Hero Training program to RAs who received training-as-usual. Participation in the Peer Hero Training program significantly increased RA first-aid efforts for residential students who may have had alcohol, other drug, mental health, or academic problems 6 months after baseline. Compared with those in the training-as-usual condition, RAs in the Peer Hero Training program made more than 10 times as many first-aid efforts for possible alcohol problems, almost 14 times the number of first-aid efforts for possible drug use, almost 3 times the number of first-aid efforts for possible mental health problems, and 3 times the number of first-aid efforts for academic problems. There was no evidence that measured RA attitudes mediated the effects of the intervention. Results of this preliminary evaluation trial suggest that online training using interactive video dramatizations is a viable approach to strengthening RAs' ability to provide alcohol, other drugs, and mental health first-aid to undergraduates.

Harmonisation efforts in the field of accounting of public sector

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB is therefore creating high-quality financial reporting standards for public sector (IPSAS. Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS. There is also recommended approach to the creation of national standards with regard to international harmonization.

Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

Science.gov (United States)

Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

2014-01-01

The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

Academic elite in accounting: linkages among top-ranked graduate programs.

Science.gov (United States)

Bair, Jeffrey H

2002-06-01

The 10 top-ranked graduate programs in accounting, based on a national survey of deans and top administrators, were linked to one another by hiring in the programs one another's graduates. Almost one-half (45.9%) of the faculty members in these 10 programs (N = 172) had graduated from one of these 10 programs. It is suggested that this linkage helps these programs to maintain and enhance their prestige.

Measurement control program for nuclear material accounting

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Merrill, J.A.; Brown, W.B.

1980-06-01

A measurement control program for nuclear material accounting monitors and controls the quality of the measurments of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities, equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality

The Material Protection, Control and Accounting Sustainability Program Implementation at the Electrochemical Plant

International Nuclear Information System (INIS)

Sirotenko, Vladimir; Antonov, Eduard; Sirotenko, Alexei; Kukartsev, Alexander; Krivenko, Vladimir; Dabbs, Richard D.; Carroll, Michael F.; Garrett, Albert G.; Patrick, Scott W.; Ku, Esther M.

2008-01-01

Joint efforts by the Electrochemical Plant (ECP) in Zelenogorsk, Russia, and the United States Department of Energy National Nuclear Security Administration (US DOE/NNSA) Material Protection, Control and Accounting (MPC and A) Program to upgrade ECP security systems began in 1996. The commissioning of major MPC and A systems at ECP occurred in December 2004. Since that time, the US Project Team (USPT) and ECP personnel have focused jointly on the development and implementation of an enterprise-wide MPC and A Sustainability Program (SP) that address the seven essential MPC and A Program sustainability elements. This paper describes current operational experience at the ECP with the full implementation of the site SP utilizing an earned-value methodology. In support of this site program, ECP has established a Document Control Program (DCP) for sustainability-related documents; developed a robust master Work Breakdown Structure (WBS) that outlines all ECP MPC and A sustainability activities; and chartered an Enterprise-Wide Sustainability Working Group (ESWG) The earned value methodology uses ECP-completed (and USPT-verified) analyses to assess project performance on a quarterly basis. The MPC and A SP, presently operational through a contract between ECP and the Los Alamos National Laboratory (LANL), incorporates the seven essential MPC and A Program sustainability elements and governs all sustainability activities associated with MPC and A systems at ECP. The site SP is designed to ensure over the near term the upgraded MPC and A systems continuous operation at ECP as funding transitions from US-assisted to fully Russian supported and sustained

A computerized accountability program is operating - DYMCAS

International Nuclear Information System (INIS)

Combs, S.W.; Mee, W.T.

1983-01-01

The nuclear materials control and accountability program in the Oak Ridge Y-12 Plant has been placed on a computerized system identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). The primary goal of the DYMCAS is to assist in detecting the diversion of special nuclear material (SNM). Secondly, the system is expected to assure quality inventory reconciliations both under normal and emergency situations. The system has been installed and was placed on active status in April 1982. Since that time numerous problems have surfaced and been resolved; i.e., delays of input, hardware breakdown, and misunderstandings of needs. An explanation of these problems, including examples and alterations that have made the system workable, are presented

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

Accountability for Community-Based Programs for the Seriously Ill.

Science.gov (United States)

Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

2018-03-01

Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

Safeguards material control and accounting program: quarterly report, January-March 1979

International Nuclear Information System (INIS)

Maimoni, A.; Dunn, D.R.

1980-06-01

The operation and use of the Safeguards Vulnerability Analysis Program (SVAP) Input/Output programming written for a Tektronix 4050 series computer is described. The programming consists of the Facility Description Program and its continuation, the Accounting System Program, plus several service routines. These programs generate the input files that will be used by the SVAP codes in a main frame computer, such as the CDC 7600 at Lawrence Livermore Laboratory

An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

Science.gov (United States)

Taylor, Susan Lee; Finley, Jane B.

2010-01-01

The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

Directory of Open Access Journals (Sweden)

Sandra Rolim Ensslin

2012-09-01

Full Text Available The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA, graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Future pension accounting changes: implications for hospitals.

Science.gov (United States)

Weld, Tim; Klein, Gina

2011-05-01

Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

Science.gov (United States)

Kim, S; McLeod, J H; Williams, C; Hepler, N

2000-01-01

The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

Automated material accounting statistics system (AMASS)

International Nuclear Information System (INIS)

Messinger, M.; Lumb, R.F.; Tingey, F.H.

1981-01-01

In this paper the modeling and statistical analysis of measurement and process data for nuclear material accountability is readdressed under a more general framework than that provided in the literature. The result of this effort is a computer program (AMASS) which uses the algorithms and equations of this paper to accomplish the analyses indicated. The actual application of the method to process data is emphasized

Recommended Resources for Planning to Evaluate Program Improvement Efforts (Including the SSIP)

Science.gov (United States)

National Center for Systemic Improvement at WestEd, 2015

2015-01-01

This document provides a list of recommended existing resources for state Part C and Part B 619 staff and technical assistance (TA) providers to utilize to support evaluation planning for program improvement efforts (including the State Systemic Improvement Plan, SSIP). There are many resources available related to evaluation and evaluation…

CHIT: a cost accounting program for postirradiation examinations of fast breeder reactor materials

International Nuclear Information System (INIS)

Phillips, J.R.; Dowler, K.E.

1975-09-01

CHIT is the Los Alamos Scientific Laboratory's cost accounting computer program for nondestructive and destructive examinations of irradiated fuel pins. The program allows immediate retrieval of fuel pin examination information and provides itemized listings for completed and projected fuel pin examinations, detailed cost accounting summaries for each investigator, fuel pin examinations during a specified time interval, and various subsets of the information. CHIT has been in successful operation for the past two years, providing precise information on cost accounting more efficiently than possible with a manual technique

76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

Science.gov (United States)

2011-12-16

... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...

R programming for the Quarterly National Accounts: Moroccan case

Directory of Open Access Journals (Sweden)

Houssam HACHIMI

2017-11-01

Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

Science.gov (United States)

2011-06-14

... stakeholders to develop initiatives to test innovative payment and service delivery models to reduce program...] Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission Deadlines for... of the Pioneer Accountable Care Organization Model letters of intent to June 30, 2011 and the...

Uranium Mill Tailings Remedial Action Project Safety Advancement Field Effort (SAFE) Program

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

In 1992, the Uranium Mill Tailings Remedial Action (UMTRA) Project experienced several health and safety related incidents at active remediation project sites. As a result, the U.S. Department of Energy (DOE) directed the Technical Assistance Contractor (TAC) to establish a program increasing the DOE`s overall presence at operational remediation sites to identify and minimize risks in operations to the fullest extent possible (Attachments A and B). In response, the TAC, in cooperation with the DOE and the Remedial Action Contractor (RAC), developed the Safety Advancement Field Effort (SAFE) Program.

Uranium Mill Tailings Remedial Action Project Safety Advancement Field Effort (SAFE) Program

International Nuclear Information System (INIS)

1994-02-01

In 1992, the Uranium Mill Tailings Remedial Action (UMTRA) Project experienced several health and safety related incidents at active remediation project sites. As a result, the U.S. Department of Energy (DOE) directed the Technical Assistance Contractor (TAC) to establish a program increasing the DOE's overall presence at operational remediation sites to identify and minimize risks in operations to the fullest extent possible (Attachments A and B). In response, the TAC, in cooperation with the DOE and the Remedial Action Contractor (RAC), developed the Safety Advancement Field Effort (SAFE) Program

A note on dynamic programming in accounts receivable management

NARCIS (Netherlands)

Dirickx, Y.M.I.; Kistner, K.-P.

1982-01-01

The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

Coordination Between the HEU Transparency Program and the Material Protection, Control and Accountability Program

International Nuclear Information System (INIS)

Glaser, J.; Hernandez, J.; Dougherty, D.; Bieniawski, A.; Cahalane, P.; Mastal, E.

2000-01-01

DOE sponsored programs such as Material Protection Control and Accountability (MPC and A) and implementation of the Highly-Enriched Uranium (HEU) Transparency Program send US personnel into Russian nuclear facilities and receive Russian representatives from these programs. While there is overlap in the Russian nuclear facilities visited by these two programs, there had not been any formal mechanism to share information between them. Recently, an MPC and A/HEU Working Group was developed to facilitate the sharing of appropriate information and to address concerns expressed by Minatom and Russian facility personnel such as US visit scheduling conflicts. This paper discusses the goals of the Working Group and ways it has helped to allow the programs to work more efficiently with the Russian facilities

12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment for the Transaction Account Guarantee Program. 370.7 Section 370.7 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the...

How Does Bug-Handling Effort Differ Among Different Programming Languages?

OpenAIRE

Zhang, Jie; Li, Feng; Hao, Dan; Wang, Meng; Zhang, Lu

2018-01-01

Handling bugs is an essential part of software development. The impact of programming language on this task has long been a topic of much debate. For example, some people hold the view that bugs in Python are easy to handle because its code is easy to read and understand, while some others believe the absence of static typing in Python will lead to higher bug-handling effort. This paper presents the first large-scale study to investigate whether the ecosystems of different (categories of) pro...

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Report of the Material Control and Material Accounting Task Force: blueprint for the future

International Nuclear Information System (INIS)

1978-03-01

A blueprint is presented for the development of improved material control and material accounting systems by integrating the goals and capabilities of material control and material accounting and recommending specific upgrading actions. An analysis is included of several specific issues and developing recommendations for future actions related to those issues. It is felt that there is a need for a program to define specific quantified goals for an integrated safeguards program, and to monitor safeguards programs in terms of these goals. NRC should give highest priority to developing regulations and guides that will enable material control to make a greater contribution to safeguards by providing greater timeliness and sensitivity in detecting and assessing material losses. It is recommended that a technical study be conducted to determine a quantitative measure or at least a figure of merit for the effectiveness of a security clearance program, based upon full field background investigations, in protecting against malevolent conspiracies involving two or more security cleared individuals. It is also recommended that a specific effort be initiated to formulate an approach to combating collusion. This effort should specifically consider the contribution that material control and material accounting programs can make to safeguards effectiveness in this area

Report of the Material Control and Material Accounting Task Force: the role of material control and material accounting in the safeguards program

International Nuclear Information System (INIS)

1978-03-01

Results are presented of NRC Task Force investigations to identify the functions of a safeguards program in relation to the NRC safeguards objective, define the role and objectives of material control and material accounting systems within that program, develop goals for material control and material accounting based on those roles and objectives, assess current material control and material accounting requirements and performance levels in the light of the goals, and recommend future actions needed to attain the proposed goals. It was found that the major contribution of material accounting to the safeguards program is in support of the assurance function. It also can make secondary contributions to the prevention and response functions. In the important area of loss detection, a response measure, it is felt that limitations inherent in material accounting for some fuel cycle operations limit its ability to operate as a primary detection system to detect a five formula kilogram loss with high assurance (defined by the Task Force as a probability of detection of 90 percent or more) and that, in those cases, material accounting can act only in a backup role. Physical security and material control must make the primary contributions to the prevention and detection of theft, so that safeguards do not rely primarily for detection capabilities on material accounting. There are several areas of accounting that require more emphasis than is offered by the current regulatory base. These areas include: timely shipper-receiver difference analysis and reconciliation; a demand physical inventory capability; improved loss localization;discard measurement verification; timely recovery of scrap; improved measurement and record systems; and limits on cumulative inventory differences and shipper-receiver differences. An increased NRC capability for monitoring and analyzing licensee accounting data and more timely and detailed submittals of data to NRC by licensees are recommended

PyGaze: an open-source, cross-platform toolbox for minimal-effort programming of eye-tracking experiments

NARCIS (Netherlands)

Dalmaijer, E.S.; Mathôt, S.; van der Stigchel, S.

2014-01-01

he PyGaze toolbox is an open-source software package for Python, a high-level programming language. It is designed for creating eyetracking experiments in Python syntax with the least possible effort, and it offers programming ease and script readability without constraining functionality and

Financial incentives and accountability for integrated medical care in Department of Veterans Affairs mental health programs.

Science.gov (United States)

Kilbourne, Amy M; Greenwald, Devra E; Hermann, Richard C; Charns, Martin P; McCarthy, John F; Yano, Elizabeth M

2010-01-01

This study assessed the extent to which mental health leaders perceive their programs as being primarily accountable for monitoring general medical conditions among patients with serious mental illness, and it assessed associations with modifiable health system factors. As part of the Department of Veterans Affairs (VA) 2007 national Mental Health Program Survey, 108 mental health program directors were queried regarding program characteristics. Perceived accountability was defined as whether their providers, as opposed to external general medical providers, were primarily responsible for specific clinical tasks related to serious mental illness treatment or high-risk behaviors. Multivariable logistic regression was used to determine whether financial incentives or other system factors were associated with accountability. Thirty-six percent of programs reported primary accountability for monitoring diabetes and cardiovascular risk after prescription of second-generation antipsychotics, 10% for hepatitis C screening, and 17% for obesity screening and weight management. In addition, 18% and 27% of program leaders, respectively, received financial bonuses for high performance for screening for risk of diabetes and cardiovascular disease and for alcohol misuse. Financial bonuses for diabetes and cardiovascular screening were associated with primary accountability for such screening (odds ratio=5.01, pFinancial incentives to improve quality performance may promote accountability in monitoring diabetes and cardiovascular risk assessment within mental health programs. Integrated care strategies (co-location) might be needed to promote management of high-risk behaviors among patients with serious mental illness.

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

Computerized materials protection, control, and accountability

International Nuclear Information System (INIS)

Whiteson, R.; Seitz, S.; Landry, R.P.; Hadden, M.L.; Painter, J.A.

1997-01-01

The proliferation of nuclear weapons, along with the technical knowledge and materials needed to make these weapons, is an enduring problem of international urgency. Current international nuclear nonproliferation efforts are aimed at deterring, detecting, and responding to proliferation of weapons of mass destruction. These safeguards efforts are being implemented by applying preeminent science and technology to the management and control of nuclear materials. By strengthening systems of nuclear material protection, control, and accountability (MPC and A), one can reduce the threat of nuclear weapons proliferation. Two major programs of international cooperation are now underway to achieve this goal. The first is between the US Department of Energy (DOE) and the Institutes of the Russian Federation (Laboratory-to-Laboratory Program), and the second is between the US Government and Governments of the former Soviet Republics (Government-to-Government Program). As part of these programs, the DOE is working with facilities to assist them in implementing computerized MPC and A systems. This work is a collaboration between computer scientists and safeguards experts in both the US and the new Republics. The US is making available technology and expertise to enable Russian experts to build on computerized MPC and A software developed in the US. This paper describes the joint efforts of these international teams to develop sophisticated computerized MPC and A systems using modern computer hardware and software technology. These systems are being customized to meet the site-specific needs of each facility

The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

Science.gov (United States)

Schramm, Karin

1985-01-01

Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

Commitment is the key to these accounts

International Nuclear Information System (INIS)

Yborra, S.

1996-01-01

Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure

Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance.

Science.gov (United States)

Lee, Hwa-Young; Yang, Bong-Ming; Kang, Minah

2016-01-01

Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. This study examines the impact of two important dimensions of governance - control of corruption and democratic accountability - on the effectiveness of HIV/AIDS official development assistance. An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001-2010 datasets. Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below -2.269, aid has a detrimental effect on incidence of HIV/AIDS. The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses

Science.gov (United States)

Goldstein, James; Sauer, Paul; O'Donnell, Joseph

2014-01-01

Although studies have shown that supplemental instruction (SI) programs can have positive effects in introductory accounting courses, these programs experience low participation rates. Thus, our study is the first to examine the factors leading to student participation in SI programs. We do this through a survey instrument based on the Theory of…

Maximizing DOE R and D efforts in tru waste management learning from international programs

International Nuclear Information System (INIS)

Saxman, P.A.; Loughead, J.S.C.

1990-01-01

Through the International Technology Exchange Program, Department of Energy (DOE) technical specialists maintain a formal dialogue with research and Development (R and D) specialists from nuclear programs in other countries. The objective of these exchanges is to seek innovative waste management solutions, maximize progress for ongoing R and D activities, and minimize the development time required for implementation of transuranic (TRU) waste processing technologies and waste assay developments. Based on information provided by PNC during the exchange, DOE specialists evaluated PNC's efforts to implement technologies and techniques from their R and D program activities. This paper presents several projects with particular potential for DOE operations, and suggests several ways that these concepts could be used to advantage by DOE or commercial programs

How to Integrate International Financial Reporting Standards into Accounting Programs

Science.gov (United States)

Singer, Robert A.

2012-01-01

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

1998-01-01

Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas

The Power of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2004-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

OpenAIRE

Suwaldiman, Suwaldiman

2009-01-01

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Pra...

25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented...

The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs

Science.gov (United States)

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

2012-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

Science.gov (United States)

Okech, David

2012-01-01

Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

Defense Acquisitions: Department of Defense Actions on Program Manager Empowerment and Accountability

National Research Council Canada - National Science Library

2007-01-01

.... In addition, as part of a new strategy for program manager empowerment and accountability, DOD plans a variety of actions to enhance development opportunities, provide more incentives, and arrange...

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

Science.gov (United States)

Gingold, William

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

Interests, Effort, Achievement and Vocational Preference.

Science.gov (United States)

Sjoberg, L.

1984-01-01

Relationships between interest in natural sciences and technology and perceived ability, success, and invested effort were studied in Swedish secondary school students. Interests were accounted for by logical orientation and practical value. Interests and grades were strongly correlated, but correlations between interests and effort and vocational…

Augmented Automated Material Accounting Statistics System (AMASS)

International Nuclear Information System (INIS)

Lumb, R.F.; Messinger, M.; Tingey, F.H.

1983-01-01

This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program

Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance

Directory of Open Access Journals (Sweden)

Hwa-Young Lee

2016-05-01

Full Text Available Background: Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. Objective: This study examines the impact of two important dimensions of governance – control of corruption and democratic accountability – on the effectiveness of HIV/AIDS official development assistance. Design: An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001–2010 datasets. Results: Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below −2.269, aid has a detrimental effect on incidence of HIV/AIDS. Conclusion: The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

The Impact of Evaluation Use on Accounting Programs’ Performance: An Exploratory Study

Directory of Open Access Journals (Sweden)

Sheizi Calheira de Freitas

2016-11-01

Full Text Available The Brazilian program of higher education evaluation, broadly known as the National Exam of Students’ Performance (ENADE, represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated. Our present research addresses the impact of ENADE evaluation report utilization on multiple higher education accounting programs’ performance in their subsequent evaluation. Based upon theoretical support from literature about evaluation use, a web-based survey was developed and provided across the country to the coordinators of accounting programs. From a response rate of 62% of the study target population and using multiple regressions, we found that there was a positive correlation between usage of the ENADE evaluation report and the performance of undergraduate accounting programs in their subsequent evaluation. Based upon the reviewed literature and, in accordance with these research results, it is possible to infer that the use of evaluation reports derived from the higher education evaluation system promoted by the Brazilian government can influence the decisions of educational institutions and promote improvement.

Environmental Cost Accounting – Assessing the Environmental Responsibility Effort

Directory of Open Access Journals (Sweden)

Florian Marcel Nuțǎ

2012-05-01

Full Text Available The paper’s aim is to evaluate different approaches of environmental cost accounting used aroundthe world. One of the main issues of modern enterprise is to affirm its responsible behavior and to connect itwith a positive economic benefit for the shareholders. Practically the management systems must find a way toaddress all the stakeholders’ interests and needs.

The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

International Nuclear Information System (INIS)

Lewis, T.J.

1987-01-01

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

Science.gov (United States)

Conant, R. T.; Ogle, S. M.

2015-12-01

Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

Inpo/industry job and task analysis efforts

International Nuclear Information System (INIS)

Wigley, W.W.

1985-01-01

One of the goals of INPO is to develop and coordinate industrywide programs to improve the education, training and qualification of nuclear utility personnel. To accomplish this goal, INPO's Training and Education Division: conducts periodic evaluations of industry training programs; provides assistance to the industry in developing training programs; manages the accreditation of utility training programs. These efforts are aimed at satisfying the need for training programs for nuclear utility personnel to be performance-based. Performance-based means that training programs provide an incumbent with the skills and knowledge required to safely perform the job. One of the ways that INPO has provided assistance to the industry is through the industrywide job and task analysis effort. I will discuss the job analysis and task analysis processes, the current status of JTA efforts, JTA products and JTA lessons learned

31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

Science.gov (United States)

2010-07-01

... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

Material protection control and accounting program activities at the Urals electrochemical integrated plant

International Nuclear Information System (INIS)

McAllister, S.

1997-01-01

The Urals Electrochemical Integrated Plant (UEIP) is the Russian Federation's largest uranium enrichment plant and one of three sites in Russia blending high enriched uranium (HEU) into commercial grade low enriched uranium. UEIP is located approximately 70 km north of Yekaterinburg in the closed city of Novouralsk (formerly Sverdlovsk- 44). DOE's MPC ampersand A program first met with UEIP in June of 1996, however because of some contractual issues the work did not start until September of 1997. The six national laboratories participating in DOE's Material Protection Control and Accounting program are cooperating with UEIP to enhance the capabilities of the physical protection, access control, and nuclear material control and accounting systems. The MPC ampersand A work at UEIP is expected to be completed during fiscal year 2001

U.S./Russian cooperative efforts to enhance nuclear MPC ampersand A at VNIITF, (Chelyabinsk-70)

International Nuclear Information System (INIS)

Abramson, B; Apt, K; Blasy, J; Bukin, D; Churikov, Y; Curtis, D; Eras, A; Magda, E; Neymotin, L; Shultz, F; Slankas, T; Tittemore, G; Tsygankov, G; Zuev, V.

1999-01-01

The work described here is part of an effort called the Nuclear Materials Protection, Control, and Accounting (MPC ampersand A) Program, a cooperative program between the US Department of Eenrgy (DOE) and Russia's Ministry of Atomic Energy (MinAtom). The objective of the program is to reduce the risk of nuclear proliferation by strengthening MPC ampersand A systems at Russian nuclear Facilities. This paper describes that portion of the MPC ampersand A program that is directed specifically to the needs of the All Russian Scientific Research Institute of Technical Physics (VNIITF), also called Chelyabinsk-70. A major MPC ampersand A milestone was met at VNIITF when the MPC ampersand A improvements were commissioned at the Pulse Research Reactor Facility in May of this year

Effectiveness of a grant program's efforts to promote synergy within its funded initiatives: perceptions of participants of the Southern Rural Access Program

Science.gov (United States)

Pathman, Donald E; Chuang, Emmeline; Weiner, Bryan J

2008-01-01

Background Foundations and public agencies commonly fund focused initiatives for individual grantees. These discrete, stand-alone initiatives can risk failure by being carried out in isolation. Fostering synergy among grantees' initiatives is one strategy proposed for promoting the success and impact of grant programs. We evaluate an explicit strategy to build synergy within the Robert Wood Johnson Foundation's Southern Rural Access Program (SRAP), which awarded grants to collaboratives within eight southeastern U.S. states to strengthen basic health care services in targeted rural counties. Methods We interviewed 39 key participants of the SRAP, including the program director within each state and the principal subcontractors heading the program's funded initiatives that supported heath professionals' recruitment, retention and training, made loans to health care providers, and built networks among providers. Interews were recorded and transcribed. Two investigators independently coded the transcripts and a third investigator distilled the main points. Results Participants generally perceived that the SRAP yielded more synergies than other grant programs in which they had participated and that these synergies added to the program's impact. The synergies most often noted were achieved through relationship building among grantees and with outside agencies, sharing information and know-how, sharing resources, combining efforts to yield greater capacity, joining voices to advocate for common goals, and spotting gaps in services offered and then filling these gaps. The SRAP's strategies that participants felt fostered synergy included targeting funding to culturally and geographically similar states, supporting complementary types of initiatives, promoting opportunities to network through semi-annual meetings and regular conference calls, and the advocacy efforts of the program's leadership. Participants noted that synergies were sometimes hindered by turf issues and

Effectiveness of a grant program's efforts to promote synergy within its funded initiatives: perceptions of participants of the Southern Rural Access Program

Directory of Open Access Journals (Sweden)

Weiner Bryan J

2008-12-01

Full Text Available Abstract Background Foundations and public agencies commonly fund focused initiatives for individual grantees. These discrete, stand-alone initiatives can risk failure by being carried out in isolation. Fostering synergy among grantees' initiatives is one strategy proposed for promoting the success and impact of grant programs. We evaluate an explicit strategy to build synergy within the Robert Wood Johnson Foundation's Southern Rural Access Program (SRAP, which awarded grants to collaboratives within eight southeastern U.S. states to strengthen basic health care services in targeted rural counties. Methods We interviewed 39 key participants of the SRAP, including the program director within each state and the principal subcontractors heading the program's funded initiatives that supported heath professionals' recruitment, retention and training, made loans to health care providers, and built networks among providers. Interews were recorded and transcribed. Two investigators independently coded the transcripts and a third investigator distilled the main points. Results Participants generally perceived that the SRAP yielded more synergies than other grant programs in which they had participated and that these synergies added to the program's impact. The synergies most often noted were achieved through relationship building among grantees and with outside agencies, sharing information and know-how, sharing resources, combining efforts to yield greater capacity, joining voices to advocate for common goals, and spotting gaps in services offered and then filling these gaps. The SRAP's strategies that participants felt fostered synergy included targeting funding to culturally and geographically similar states, supporting complementary types of initiatives, promoting opportunities to network through semi-annual meetings and regular conference calls, and the advocacy efforts of the program's leadership. Participants noted that synergies were sometimes

Computerizing the Accounting Curriculum.

Science.gov (United States)

Nash, John F.; England, Thomas G.

1986-01-01

Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

76 FR 50224 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-08-12

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... (CMS). This two-day training session is the second Accelerated Development Learning Session (ADLS.... Through Accelerated Development Learning Sessions (ADLS), the Innovation Center will test whether...

Methodological Framework for Analysis of Buildings-Related Programs: The GPRA Metrics Effort

Energy Technology Data Exchange (ETDEWEB)

Elliott, Douglas B.; Anderson, Dave M.; Belzer, David B.; Cort, Katherine A.; Dirks, James A.; Hostick, Donna J.

2004-06-18

The requirements of the Government Performance and Results Act (GPRA) of 1993 mandate the reporting of outcomes expected to result from programs of the Federal government. The U.S. Department of Energy’s (DOE’s) Office of Energy Efficiency and Renewable Energy (EERE) develops official metrics for its 11 major programs using its Office of Planning, Budget Formulation, and Analysis (OPBFA). OPBFA conducts an annual integrated modeling analysis to produce estimates of the energy, environmental, and financial benefits expected from EERE’s budget request. Two of EERE’s major programs include the Building Technologies Program (BT) and Office of Weatherization and Intergovernmental Program (WIP). Pacific Northwest National Laboratory (PNNL) supports the OPBFA effort by developing the program characterizations and other market information affecting these programs that is necessary to provide input to the EERE integrated modeling analysis. Throughout the report we refer to these programs as “buildings-related” programs, because the approach is not limited in application to BT or WIP. To adequately support OPBFA in the development of official GPRA metrics, PNNL communicates with the various activities and projects in BT and WIP to determine how best to characterize their activities planned for the upcoming budget request. PNNL then analyzes these projects to determine what the results of the characterizations would imply for energy markets, technology markets, and consumer behavior. This is accomplished by developing nonintegrated estimates of energy, environmental, and financial benefits (i.e., outcomes) of the technologies and practices expected to result from the budget request. These characterizations and nonintegrated modeling results are provided to OPBFA as inputs to the official benefits estimates developed for the Federal Budget. This report documents the approach and methodology used to estimate future energy, environmental, and financial benefits

The changing role of Material Control and Accountability at Savannah River Site

International Nuclear Information System (INIS)

Rodriguez, M.P.

1994-01-01

As Westinghouse Savannah River Company has been faced with the challenge of better meeting DOE needs with reduced budgets and manpower, the Materials Control and Accountability (MC ampersand A) organization has taken a hard look at its roles and responsibilities. A MC ampersand A program is composed of many functions that can not only meet safeguards needs, but can be used by several organizations across the site to meet their needs as well. These functions include nuclear material measurements, tracking, accounting, and inventory control. The infrastructure in place to provide these functions for accountable nuclear materials requires only a few adjustments to expand to other areas of nuclear materials accounting and control. By integrating several organizations' requirements, the MC ampersand A section can allow line organizations to reduce their costs and rely on the section to better service their needs. On the reverse side, MC ampersand A has completed several cost reduction measures that will allow it to expand its role with no increased costs. The roles and responsibilities of the nuclear material control and accountability program should be expanded. The program's existing information infrastructure, and knowledge and experience in nuclear material measurements and safeguards can be built upon to meet the needs of new areas such as waste management and decommissioning and decontamination while continuing to support the existing processing. and storage efforts of current facilities

76 FR 66931 - Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center...

Science.gov (United States)

2011-10-28

...] Medicare Program; Accountable Care Organization Accelerated Development Learning Sessions; Center for... Services (CMS). This two-day training session is the third and final Accelerated Development Learning... the quality of care for beneficiaries. Through Accelerated Development Learning Sessions (ADLS), the...

A STUDY OF THE REQUIRED PUBLIC ACCOUNTING PROGRAM IN PUBLIC COMPETITIVE EXAMINATIONS HELD BY CESPE

Directory of Open Access Journals (Sweden)

Fátima de Souza Freire

2012-11-01

Full Text Available With a view to standardizing the contents offered to future Accounting professionals, the Federal Accounting Council (CFC elaborated the National Proposal for Undergraduate Accountancy Program Contents. Thus, the curriculum that Higher Education Institutions (HEI adopt serves as an ally for students’ professional conquests. Stability and favorable job conditions attract many people to the dispute for a public function, with a growing Braz ilian public competitive examination market. According to the National Association for Protection and Support to Public Competitive Examinations (Anpac, between 2003 and 2009, the number of public servants in the executive power with a higher education degree in Brazil increased by 26%. The aim of this study was to confront the CFC’s suggested knowledge with the contents required during tests applied in public competitive examinations for Accountancy professionals. The intent is to identify what Public Accounting knowledge is demanded from candidates for the public career. Through a documentary research, 561 calls from public competitive examinations exclusively for Accountancy professionals were selected for the study sample. They were classified according to the proposed program contents, the test questions by the Center for Selection and Event Promotion (Cespe, between 2000 and 2009. In conclusion, the most frequent required Public Accounting areas are contents related to Public Equity and Budget. The results demonstrate that the CFC’s suggested content is in line with the knowledge required from candidates for public functions.

Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

Science.gov (United States)

California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

Science.gov (United States)

2011-05-20

... Affordable Care Act, to test innovative payment and service delivery models that reduce spending under.... This Model will test the effectiveness of a combination of the following: Payment arrangements that...] Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications AGENCY: Centers for...

APS Education and Diversity Efforts

Science.gov (United States)

Prestridge, Katherine; Hodapp, Theodore

2015-11-01

American Physical Society (APS) has a wide range of education and diversity programs and activities, including programs that improve physics education, increase diversity, provide outreach to the public, and impact public policy. We present the latest programs spearheaded by the Committee on the Status of Women in Physics (CSWP), with highlights from other diversity and education efforts. The CSWP is working to increase the fraction of women in physics, understand and implement solutions for gender-specific issues, enhance professional development opportunities for women in physics, and remedy issues that impact gender inequality in physics. The Conferences for Undergraduate Women in Physics, Professional Skills Development Workshops, and our new Professional Skills program for students and postdocs are all working towards meeting these goals. The CSWP also has site visit and conversation visit programs, where department chairs request that the APS assess the climate for women in their departments or facilitate climate discussions. APS also has two significant programs to increase participation by underrepresented minorities (URM). The newest program, the APS National Mentoring Community, is working to provide mentoring to URM undergraduates, and the APS Bridge Program is an established effort that is dramatically increasing the number of URM PhDs in physics.

PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

Science.gov (United States)

Rosenberg, Sebastian; Salvador-Carulla, Luis

2017-03-01

Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

U.S. N.R.C. special safeguards study on nuclear material control and accounting

International Nuclear Information System (INIS)

Smith, G.D.

1976-01-01

In Feb. 1975, NRC directed that an effort be made to determine a safeguards program for Pu recycle. This paper summarizes results of individual contractor evaluations of upgrading material control and accounting concepts as applied to strategically important special nuclear material and describes staff interpretations of these results as applied to future high-throughput fuel-cycle facilities. Real-time material control, design for physical inventory, Pu isotopics control and calorimetry, and material control and accounting for highly enriched uranium fuel materials were the concepts studied. 1 table, 15 references

The value added of accountancy programs: a study in the Southeast of Brazil

Directory of Open Access Journals (Sweden)

Silvana Cristina dos Santos

2015-03-01

Full Text Available In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.

Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

Science.gov (United States)

HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

2012-01-01

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

Has Malaysia's antidrug effort been effective?

Science.gov (United States)

Scorzelli, J F

1992-01-01

It is a common belief that a massive effort in law enforcement, preventive education and rehabilitation will result in the elimination of a country's drug problem. Based on this premise. Malaysia in 1983 implemented such a multifaceted anti-drug strategy, and the results of a 1987 study by the author suggested that Malaysia's effort had begun to contribute to a steady decrease in the number of identified drug abusers. Although the number of drug-addicted individuals declined, the country's recidivism rates were still high. Because of this high relapse rate, Malaysia expanded their rehabilitation effort and developed a community transition program. In order to determine the impact of these changes on the country's battle against drug abuse, a follow-up study was conducted in 1990. The results of this study did not clearly demonstrate that the Malaysian effort had been successful in eliminating the problem of drug abuse, and raised some questions concerning the effectiveness of the country's drug treatment programs.

Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

Science.gov (United States)

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

2000-01-01

Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

A History of the International Agreement on Iran's Nuclear Program

International Nuclear Information System (INIS)

Fabius, Laurent

2016-01-01

In May 2012, in the aftermath of the French presidential election, Iranian nuclear program posed a major challenge concerning both regional security questions and global efforts to prevent nuclear proliferation. The situation was characterized by a diplomatic stalemate, sanctions and the concerning development of Iran's nuclear program. Many fear that Iran's current program development will warrant military intervention in an effort to prevent further success. France therefore decided to implement a policy of 'constructive firmness' in the hope of reaching a robust and verifiable agreement that shows real progress in the international effort to prevent Iran from acquiring nuclear weapons. The following text is an accurate account of the process leading up to this major agreement by one of its main actors

Paddy farmer households’ participation and food security level in special effort program in Seputih Raman sub-district of Central Lampung Regency

Science.gov (United States)

Rangga, K. K.; Syarief, Y. A.

2018-03-01

The objectives of this study are to study the participation of paddy farmers in the Special Effort program to increase paddy production, to study the level of household food security of paddy farmers, and to analyze the correlation between farmer participation and food security level of paddy farmers. The location was chosen purposively in Seputih Raman sub-district. The data were collected from December 2016 to February 2017. The population of this study was paddy farmers who participating in Special Effort program. The hypothesis was tested by using Spearman’s Rank correlation test. Farmer household’s food security was measured objectively based on the share of household’s food expenditure and subjectively based on the opinion, views, and attitudes or farmers’ opinions on food availability, food distribution, and household food consumption. This research showed that farmers’ participation in Special Effort program in Seputih Raman Sub Ditrict, Central Lampung Regency belonged to medium classification, household food security either objectively or subjectively was in food resistant condition of medium classification, and there was significant correlation between farmers’ participation and food security level of paddy farmer household.

Material Protection, Control, and Accountancy (MPC and A) Sustainability

International Nuclear Information System (INIS)

Baumann, Mark; Farmer, James; Haase, Michael; Mann, Greg; Soo Hoo, Mark; Toth, William

1999-01-01

To date, the Department of Energy's (DOE) Material Protection, Control, and Accountancy (MPC and A) program has assisted in the implementation of operational site-wide MPC and A systems at several nuclear facilities in Russia. Eleven sites from the civilian sector have completed the site-wide installations and two have completed sub-site installations. By the end of 1999, several additional sites will have completed site-wide and sub-site system installations through DOE assistance. the effort at the completed sites has focused primarily on the design, integration, and installation of upgraded MPC and A systems. In most cases, little work has been performed to ensure that the installed systems will be sustained. Because of concerns that the installed systems would not be operated in the future, DOE established a sustainability pilot program involving the 11 sites. The purpose of DOE's MPC and A Sustainability Program is to ensure that MPC and A upgrades installed at sites in Russia are effective and will continue to operate over the long term. The program mission is to work with sites where rapid upgrades have been completed to cultivate enduring and consistent MPC and A practices. The program attempts to assist the Russian sites to develop MPC and A organizations that will operate, maintain, and continue to improve the systems and procedures. Future assistance will strive to understand and incorporate culturally sensitive approaches so that the sites take ownership for all MPC and A matters. This paper describes the efforts of the sustainability program to date

The Role of Cognitive Effort in Framing Effects

OpenAIRE

Krzysztof Przybyszewski; Dorota Rutkowska

2013-01-01

Framing effects are a common bias in people making risky decisions. The account for this bias is found in the loss aversion derived from Prospect Theory. Most often in the decision making literature this is the effortful processes that are claimed to reduce framing effects in risky choice tasks i.e. investing of mental effort should de-bias the decision makers. However, in goal framing studies, effortful mental processes may produce those effects. In our experiment participants were primed wi...

Including Performance Assessments in Accountability Systems: A Review of Scale-Up Efforts

Science.gov (United States)

Tung, Rosann

2010-01-01

The purpose of this literature and field review is to understand previous efforts at scaling up performance assessments for use across districts and states. Performance assessments benefit students and teachers by providing more opportunities for students to demonstrate their knowledge and complex skills, by providing teachers with better…

Single-Step BLUP with Varying Genotyping Effort in Open-Pollinated Picea glauca

Directory of Open Access Journals (Sweden)

Blaise Ratcliffe

2017-03-01

Full Text Available Maximization of genetic gain in forest tree breeding programs is contingent on the accuracy of the predicted breeding values and precision of the estimated genetic parameters. We investigated the effect of the combined use of contemporary pedigree information and genomic relatedness estimates on the accuracy of predicted breeding values and precision of estimated genetic parameters, as well as rankings of selection candidates, using single-step genomic evaluation (HBLUP. In this study, two traits with diverse heritabilities [tree height (HT and wood density (WD] were assessed at various levels of family genotyping efforts (0, 25, 50, 75, and 100% from a population of white spruce (Picea glauca consisting of 1694 trees from 214 open-pollinated families, representing 43 provenances in Québec, Canada. The results revealed that HBLUP bivariate analysis is effective in reducing the known bias in heritability estimates of open-pollinated populations, as it exposes hidden relatedness, potential pedigree errors, and inbreeding. The addition of genomic information in the analysis considerably improved the accuracy in breeding value estimates by accounting for both Mendelian sampling and historical coancestry that were not captured by the contemporary pedigree alone. Increasing family genotyping efforts were associated with continuous improvement in model fit, precision of genetic parameters, and breeding value accuracy. Yet, improvements were observed even at minimal genotyping effort, indicating that even modest genotyping effort is effective in improving genetic evaluation. The combined utilization of both pedigree and genomic information may be a cost-effective approach to increase the accuracy of breeding values in forest tree breeding programs where shallow pedigrees and large testing populations are the norm.

Single-Step BLUP with Varying Genotyping Effort in Open-Pollinated Picea glauca.

Science.gov (United States)

Ratcliffe, Blaise; El-Dien, Omnia Gamal; Cappa, Eduardo P; Porth, Ilga; Klápště, Jaroslav; Chen, Charles; El-Kassaby, Yousry A

2017-03-10

Maximization of genetic gain in forest tree breeding programs is contingent on the accuracy of the predicted breeding values and precision of the estimated genetic parameters. We investigated the effect of the combined use of contemporary pedigree information and genomic relatedness estimates on the accuracy of predicted breeding values and precision of estimated genetic parameters, as well as rankings of selection candidates, using single-step genomic evaluation (HBLUP). In this study, two traits with diverse heritabilities [tree height (HT) and wood density (WD)] were assessed at various levels of family genotyping efforts (0, 25, 50, 75, and 100%) from a population of white spruce ( Picea glauca ) consisting of 1694 trees from 214 open-pollinated families, representing 43 provenances in Québec, Canada. The results revealed that HBLUP bivariate analysis is effective in reducing the known bias in heritability estimates of open-pollinated populations, as it exposes hidden relatedness, potential pedigree errors, and inbreeding. The addition of genomic information in the analysis considerably improved the accuracy in breeding value estimates by accounting for both Mendelian sampling and historical coancestry that were not captured by the contemporary pedigree alone. Increasing family genotyping efforts were associated with continuous improvement in model fit, precision of genetic parameters, and breeding value accuracy. Yet, improvements were observed even at minimal genotyping effort, indicating that even modest genotyping effort is effective in improving genetic evaluation. The combined utilization of both pedigree and genomic information may be a cost-effective approach to increase the accuracy of breeding values in forest tree breeding programs where shallow pedigrees and large testing populations are the norm. Copyright © 2017 Ratcliffe et al.

Implementation of Assurance of Learning Plans: An Accounting Program and Individual Course Analysis

Science.gov (United States)

Christensen, Anne L.; Judd, Andrew J.; Nichols, Nancy B.

2011-01-01

The authors surveyed faculty at AACSB-accredited schools regarding the learning goals and measures for their accounting programs as well as course objectives for the introductory tax course. They found over 50% of respondents were still developing their learning goals and measures and only 18% of respondents had completed 2 or more rounds of…

An Accounting Writing Proficiency Survey

Science.gov (United States)

Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

2011-01-01

Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

PyGaze: an open-source, cross-platform toolbox for minimal-effort programming of eyetracking experiments.

Science.gov (United States)

Dalmaijer, Edwin S; Mathôt, Sebastiaan; Van der Stigchel, Stefan

2014-12-01

The PyGaze toolbox is an open-source software package for Python, a high-level programming language. It is designed for creating eyetracking experiments in Python syntax with the least possible effort, and it offers programming ease and script readability without constraining functionality and flexibility. PyGaze can be used for visual and auditory stimulus presentation; for response collection via keyboard, mouse, joystick, and other external hardware; and for the online detection of eye movements using a custom algorithm. A wide range of eyetrackers of different brands (EyeLink, SMI, and Tobii systems) are supported. The novelty of PyGaze lies in providing an easy-to-use layer on top of the many different software libraries that are required for implementing eyetracking experiments. Essentially, PyGaze is a software bridge for eyetracking research.

Measurement of Accountability Management of Village Funds

OpenAIRE

Yunita, Anggraeni; Christianingrum

2018-01-01

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

Efforts in strengthening accounting for and control of nuclear materials in Russia

International Nuclear Information System (INIS)

Dmitriev, A.; Volodin, Y.; Krupchatnikov, B.; Sanin, A.

2001-01-01

Full text: Recent state orders, directives, regulations are reviewed as well as practical results of the state system for nuclear material accountancy and control (NMAC) development in the Russian Federation are addressed. Based on the Federal Laws and regulations responsibilities of different agencies related to the NMAC are discussed in view of transforming the existing nuclear material accountancy and control systems to a new system at the federal level. Governmental Orders of 10 July 1998 No.746 and of 15 December 2000 No. 962 assigned Minatom of Russia as the agency in charge of establishing and operating the NMAC at the federal level while Gosatomnadzor of Russia as the agency responsible for the enforcement of the MC and A regulation and for the NMAC oversight functions. Provisions of major regulatory documents that have been or are currently being developed defining requirements, procedures, conditions and agencies' responsibilities in the area of NM control and accounting are addressed. Trends in development of the domestic safeguards system are reported in light of strengthening regulation, inspection infrastructure and licensing of NM use. Incorporation of GAN and the agencies in charge of managing nuclear installations is discussed. Foreign support to the NMAC development in Russia is also reviewed. (author)

Goddard Technology Efforts to Improve Space Borne Laser Reliability

Science.gov (United States)

Heaps, William S.

2006-01-01

In an effort to reduce the risk, perceived and actual, of employing instruments containing space borne lasers NASA initiated the Laser Risk Reduction Program (LRRP) in 2001. This program managed jointly by NASA Langley and NASA Goddard and employing lasers researchers from government, university and industrial labs is nearing the conclusion of its planned 5 year duration. This paper will describe some of the efforts and results obtained by the Goddard half of the program.

National waste terminal storage repository in a bedded salt formation for spent unreprocessed fuel: construction accounting manual

International Nuclear Information System (INIS)

1978-12-01

The preparation of a cost estimate for a program to construct a new or add-on waste storage facility is one of the major objectives of the conceptual design effort. It is essential that a construction accounting manual be developed for use in estimating (conceptual, Title 1 and working estimates), cost accounting and cost control purposes on a consistent basis throughout life of the project. In order to meet this objective, itemized cost estimates and cost accounting data must be in sufficient detail to assure the reliability of such cost estimates and cost data. A cost accounting manual for contractors involved in the project is set forth in this document. For the conceptual design cost estimate, the estimate will be prepared in accordance with this construction accounting manual and all future estimates will be prepared on this basis. When work starts under the project, cost data will be accumulated and reported in accordance with this manual to provide consistency between estimates and actual cost data for cost control programs

15 CFR 930.114 - Secretarial mediation efforts.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Secretarial mediation efforts. 930.114... MANAGEMENT FEDERAL CONSISTENCY WITH APPROVED COASTAL MANAGEMENT PROGRAMS Secretarial Mediation § 930.114 Secretarial mediation efforts. (a) Following the close of the hearing, the hearing officer shall transmit the...

The selection of the American-Polish joint venture projects for the Krakow program and results of the efforts to date

Energy Technology Data Exchange (ETDEWEB)

Gyorke, D.F.; Butcher, T.A.

1995-12-31

To implement the Krakow Clean Fossil Fuels and Energy Efficiency Program, eight U.S. firms were selected by the U.S. Department of Energy to market their technologies to reduce pollution from low emission sources in Krakow. The eight U.S. firms were selected by a competitive solicitation that required the proposing firms to themselves provide funding to match or exceed the funding provided by the Program. These U.S. firms and their Polish partner companies have begun sales and cooperative work efforts in Krakow, and some have already made initial equipment installations with measurable performance improvements. Following their efforts as part of the Program, these U.S.-Polish joint ventures will market their technologies and achieve the associated environmental benefits elsewhere in Poland and Eastern and Central Europe. As part of the Krakow Program a spreadsheet model was developed to compare technological options for supplying heat to the city by calculation and comparing the heating costs and associated emissions reduction for each option. Comparison of options is made on the basis of the user cost-per-metric ton of equivalent emissions reduction. For all options considered in the Krakow Program, this cost parameter has ranged from -$1469 (best) to $2650 (worst). The costs for technologies associated with the eight projects in the Krakow Program are at the lower end of this range placing these technologies among the most cost effective solutions to the pollution problems from the low emission sources.

The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

Science.gov (United States)

Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

2014-01-01

Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

Science.gov (United States)

Arlinghaus, Barry P.

2008-01-01

In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

US/Russian cooperative efforts in nuclear material protection, control, and accounting at the Siberian Chemical Combine

International Nuclear Information System (INIS)

Goloskokov, I.; Yarygin, A.; Petrushev, V.; Morgado, R.E.

1998-01-01

The Siberian Chemical Combine (SKhK) is the largest multifunction nuclear production facility in the Russian nuclear complex. Until recently, it produced and processed special nuclear material for the Russian Defense Ministry. SKhK and its US partners in the Department of Energy (DOE) US/Russian Materials Protection, Control, and Accountability (MPC and A) Program are nearing completion of the initial MPC and A upgrades at the six SKhK plant sites that were begun three years ago. Comprehensive enhancements to the physical protection and access control systems are progressing on a site-wide basis while a comprehensive MC and A system is being implemented at the Radiochemical Plant site. SKhK now produces thermal and electrical power, enriches uranium for commercial reactor fuel, reprocesses irradiated fuel, converts high-enriched uranium metal into high-enriched oxide for blending into reactor-grade, low-enriched uranium, and manufactures civilian products. The authors review the progress to date and outline plans for continuing the work in 1999

Accounting information and managerial work

OpenAIRE

Matthew Hall

2010-01-01

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

Opening our program to early and substantive public participation

International Nuclear Information System (INIS)

Saltzman, Jerome

1992-01-01

The Office of Civilian Radioactive Waste Management (OCRWM) within the U. S. Department of Energy (DOE) has undertaken a concerted effort to open its program to early and substantive participation by external parties. The technical complexity of our program, the controversial nature of the issues it generates, the diversity of the groups affected by and interested in it, and the historic lack of traditions of openness within DOE make this undertaking difficult. This paper examines why it has been difficult for us to open our program further than we have, and what factors we must take into account in working toward more productive relationships with external parties. The paper also describes some of our initiatives to open the program to meaningful participation. Finally, it reflects upon the significance of these efforts. (author)

Understanding the MBA Gender Gap: Women Respond to Gender Norms by Reducing Public Assertiveness but Not Private Effort.

Science.gov (United States)

Wallen, Aaron S; Morris, Michael W; Devine, Beth A; Lu, Jackson G

2017-08-01

Women's underperformance in MBA programs has been the subject of recent debate and policy interventions, despite a lack of rigorous evidence documenting when and why it occurs. The current studies document a performance gap, specifying its contours and contributing factors. Two behaviors by female students that may factor into the gap are public conformity and private internalization. We predicted that women conform to the norm associating maleness with technical prowess by minimizing their public assertiveness in class discussions and meetings, but that they do not internalize the norm by reducing private effort. Data from multiple cohorts of a top-ranked MBA program reveal female underperformance occurred in technical subjects (e.g., accounting), but not social subjects (e.g., marketing). As predicted, the gender effect ran not through private effort but through public assertiveness, even controlling for gender differences in interests and aptitudes. These findings support some current policy interventions while casting doubt on others.

The Safeguards Accountability Network (SAN) at Rock Flats plant

International Nuclear Information System (INIS)

Meredith, E.M.

1983-01-01

The Safeguards Accountability Network (SAN) established at Rocky Flats in 1983 is a culmination of efforts by Rockwell and DOE in developing an interactive accountability system to serve the entire plant. The system uses the basic accountability concepts: The material balance areas (MBA), inventory periods, measurement adjustments, and item and weight verifications. In addition it allows individual MBA's to enter next month's transactions while other MBA's are still closing out last months business. The DOE components of inventory differences (ID) are implemented throughout the system when weight variances (of any type) require assignment to an individual component. The hardware includes two Harris H800 superminis--one production machine and another for development and backup. The data are entered through CRT's placed strategically throughout the plant site. The data base software supporting this system is TOTAL and the application software consists of 450+ structured programs developed by Rockwell at Rocky Flats. The data base is on 1.875 giga bytes of disc storage with backup on both disc packs and tape

Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

International Nuclear Information System (INIS)

Ingermanson, R.S.; Proctor, A.E.

1982-05-01

An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN

Status report on US-Russian laboratory-to-laboratory cooperation in nuclear materials protection, control and accounting

International Nuclear Information System (INIS)

Mullen, M.

1996-01-01

In April 1994, a new program of cooperation on nuclear materials protection, control, and accounting (MPC and A) was initiated between (1) the US Department of Energy and its laboratories and (2) nuclear institutes and enterprises of the Russian Federation. The program is called the Laboratory-to-Laboratory Nuclear Materials Protection, Control, and Accounting Program (Lab-to-Lab MPC and A Program); it is one of several, complementary US-Russian MPC and A programs. The purpose of the Lab-to-Lab MPC and A Program is to accelerate progress toward a goal that is vital to the national security interests of both countries: reducing the risk of nuclear weapons proliferation by strengthening MPC and A systems. In its first two years, the program has made significant progress and has expanded to include many additional Russian participants. It has also fostered a spirit of mutual understanding, partnership, and respect between US and Russian nuclear specialists, which has paved the way for advances in other MPC and A and nuclear security cooperative efforts. This paper reviews the current status of the program. In addition to summarizing the background and objectives of the program, the paper describes highlights of recent work and outlines future directions for Lab-to-Lab MPC and A cooperation

The Russian Nuclear Material Protection, Control and Accounting Program: Analysis and prospect

International Nuclear Information System (INIS)

Kempf, C.R.

1998-01-01

This paper summarizes an analysis of the US-Russian Nuclear Material Protection, Control and Accounting (MPC and A) Program, developed on the basis of extensive discussions with US laboratory participants as well as personal experience. Results of the discussions have been organized into three main areas: Technical/MPC and A Progress; Programmatic and Administrative Issues; and Professional Aspects. Implications for MPC and A effectiveness, for MPC and A sustainability, and for future relations and collaboration are derived. Suggested next steps are given

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

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

7 CFR 761.53 - Interest bearing accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

Unraveling the Administrative Tangles in JMU's Speech Communication and General Education Programs.

Science.gov (United States)

Emmert, Philip; Smilowitz, Michael

What has transpired at James Madison University provides a model for the successful implementation of a basic communication education program required of all first-year students. This paper provides an accounting of the efforts that made possible the commitment to the development of the program. The paper is first divided into two columns. One…

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

Summary of NR Program Prometheus Efforts

International Nuclear Information System (INIS)

J Ashcroft; C Eshelman

2006-01-01

The Naval Reactors Program led work on the development of a reactor plant system for the Prometheus space reactor program. The work centered on a 200 kWe electric reactor plant with a 15-20 year mission applicable to nuclear electric propulsion (NEP). After a review of all reactor and energy conversion alternatives, a direct gas Brayton reactor plant was selected for further development. The work performed subsequent to this selection included preliminary nuclear reactor and reactor plant design, development of instrumentation and control techniques, modeling reactor plant operational features, development and testing of core and plant material options, and development of an overall project plan. Prior to restructuring of the program, substantial progress had been made on defining reference plant operating conditions, defining reactor mechanical, thermal and nuclear performance, understanding the capabilities and uncertainties provided by material alternatives, and planning non-nuclear and nuclear system testing. The mission requirements for the envisioned NEP missions cannot be accommodated with existing reactor technologies. Therefore concurrent design, development and testing would be needed to deliver a functional reactor system. Fuel and material performance beyond the current state of the art is needed. There is very little national infrastructure available for fast reactor nuclear testing and associated materials development and testing. Surface mission requirements may be different enough to warrant different reactor design approaches and development of a generic multi-purpose reactor requires substantial sacrifice in performance capability for each mission

Forum: Is Test-Based Accountability Dead?

Science.gov (United States)

Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

2017-01-01

Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

NASA OSMA NDE Program Additive Manufacturing Foundational Effort

Science.gov (United States)

Waller, Jess; Walker, James; Burke, Eric; Wells, Douglas; Nichols, Charles

2016-01-01

NASA is providing key leadership in an international effort linking NASA and non-NASA resources to speed adoption of additive manufacturing (AM) to meet NASA's mission goals. Participants include industry, NASA's space partners, other government agencies, standards organizations and academia. Nondestructive Evaluation (NDE) is identified as a universal need for all aspects of additive manufacturing.

Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

Science.gov (United States)

Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

2009-01-01

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework.

Science.gov (United States)

McCoy, Amy L; Holmes, S Rankin; Boisjolie, Brett A

2018-03-01

Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework

Science.gov (United States)

McCoy, Amy L.; Holmes, S. Rankin; Boisjolie, Brett A.

2018-03-01

Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

U.S. government-to-government cooperation on nuclear materials protection, control, and accounting

International Nuclear Information System (INIS)

Mladineo, S.; Bricker, K.; Alberque, W.

1996-01-01

The US Department of Energy (DOE) is cooperating with Russia, the Newly Independent States (NIS), and the Baltics to help prevent the proliferation of nuclear weapons through the improvement of national systems of nuclear material protection, control, and accounting (MPC and A). US cooperation with Russia is carried out under the DOE MPC and A Program and the Nunn-Lugar funded Cooperative Threat Reduction program for Russia. Presidential Decision Directive (PDD)-41 designated DOE as the government agency with primary responsibility for MPC and A efforts in Russia, the NIS, and Baltics. Cooperation is conducted in coordination with the Nuclear Regulatory Commission (NRC) for the development of a strong, independent national regulatory agency in Russia. DOE also coordinates these efforts with the European Community and other countries. DOE''s cooperation under the MPC and A program with Russia includes aggressive near-term activities to better secure nuclear materials through MPC and A system upgrades at facilities. Simultaneously, DOE is supporting Russia in its long-term goal of implementing upgraded MPC and A systems that can be maintained and supported from indigenous resources. Projects include the development of national regulations and laws, training of trainers, the development of a computerized federal information system, and other related tasks. NRC''s role in these efforts includes regulatory development activities, such as licensing and inspection program development, and related training. This paper provides an overview of the activities undertaken through DOE-Russian cooperation on MPC and A and how they complement each other

Cognitive capacity limitations and Need for Cognition differentially predict reward-induced cognitive effort expenditure.

Science.gov (United States)

Sandra, Dasha A; Otto, A Ross

2018-03-01

While psychological, economic, and neuroscientific accounts of behavior broadly maintain that people minimize expenditure of cognitive effort, empirical work reveals how reward incentives can mobilize increased cognitive effort expenditure. Recent theories posit that the decision to expend effort is governed, in part, by a cost-benefit tradeoff whereby the potential benefits of mental effort can offset the perceived costs of effort exertion. Taking an individual differences approach, the present study examined whether one's executive function capacity, as measured by Stroop interference, predicts the extent to which reward incentives reduce switch costs in a task-switching paradigm, which indexes additional expenditure of cognitive effort. In accordance with the predictions of a cost-benefit account of effort, we found that a low executive function capacity-and, relatedly, a low intrinsic motivation to expend effort (measured by Need for Cognition)-predicted larger increase in cognitive effort expenditure in response to monetary reward incentives, while individuals with greater executive function capacity-and greater intrinsic motivation to expend effort-were less responsive to reward incentives. These findings suggest that an individual's cost-benefit tradeoff is constrained by the perceived costs of exerting cognitive effort. Copyright © 2017 Elsevier B.V. All rights reserved.

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Science.gov (United States)

2010-04-01

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

Automated Accounting. Instructor Guide.

Science.gov (United States)

Moses, Duane R.

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

Managerial Accounting. Study Guide.

Science.gov (United States)

Plachta, Leonard E.

This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

Evaluation of accountability measurements

International Nuclear Information System (INIS)

Cacic, C.G.

1988-01-01

The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

Development of a simulation program to study error propagation in the reprocessing input accountancy measurements

International Nuclear Information System (INIS)

Sanfilippo, L.

1987-01-01

A physical model and a computer program have been developed to simulate all the measurement operations involved with the Isotopic Dilution Analysis technique currently applied in the Volume - Concentration method for the Reprocessing Input Accountancy, together with their errors or uncertainties. The simulator is apt to easily solve a number of problems related to the measurement sctivities of the plant operator and the inspector. The program, written in Fortran 77, is based on a particular Montecarlo technique named ''Random Sampling''; a full description of the code is reported

'More effort and more time.' Considerations in the establishment of interprofessional education programs in the workplace.

Science.gov (United States)

Kent, Fiona; Nankervis, Katrina; Johnson, Christina; Hodgkinson, Marisa; Baulch, Julie; Haines, Terry

2018-01-01

The argument for integrating interprofessional education (IPE) activities into the workplace has been made concurrently with the call for collaborative clinical practice. An exploratory case study investigation of existing activities in a large metropolitan health care network was undertaken to inform the development of future IPE initiatives. Purposive sampling invited clinicians involved in the design or delivery of workplace IPE activities to participate in a semi-structured interview to discuss their existing programs and the opportunities and challenges facing future work. Interviews were audiotaped, transcribed and thematically analysed. In total, 15 clinicians were interviewed representing medicine, nursing, occupational therapy, pharmacy, physiotherapy, psychology, social work and speech pathology. The IPE programs identified included one medical and midwifery student workshop, several dedicated new graduate or intern programs combining the professions and multiple continuing professional development programs. Three dominant themes were identified to inform the development of future work: clinician factors, organisational factors and IPE considerations. In addition to the cultural, physical and logistical challenges associated with education that integrates professions in the workplace, the time required for the design and delivery of integrated team training should be accounted for when establishing such programs. Considerations for sustainability include ongoing investment in education skills for clinicians, establishment of dedicated education roles and expansion of existing education activities.

Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

Science.gov (United States)

Westinghouse Electric Corp., Carlsbad, NM.

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

The Situation and Countermeasures of Accounting Teaching in China

OpenAIRE

Jinyu Yang

2015-01-01

The economic development proposes new issues for accounting teaching, which not only relies on educators¡¯ own perfection as well as the joint efforts of the accounting practitioners and social parties. The author briefly described the new circumstances the accounting education faces in recent years, summarized the characteristics of accounting teaching and proposed countermeasures to these accounting teaching issues.

Self-managed working time and employee effort: Microeconometric evidence

OpenAIRE

Beckmann, Michael; Cornelissen, Thomas

2014-01-01

Based on German individual-level panel data, this paper empirically examines the impact of self-managed working time (SMWT) on employee effort. Theoretically, workers may respond positively or negatively to having control over their own working hours, depending on whether SMWT increases work morale, induces reciprocal work intensification, or encourages employee shirking. We find that SMWT employees exert higher effort levels than employees with fixed working hours, but after accounting for o...

78 FR 79388 - Western Pacific Pelagic Fisheries; Catch and Effort Limits for the U.S. Participating Territories

Science.gov (United States)

2013-12-30

... Hawaii longline fisheries: The deep-set fishery that targets bigeye tuna, and the shallow-set fishery... a management framework and process for specifying fishing catch and effort limits and accountability... process for specifying catch or fishing effort limits and accountability measures for pelagic fisheries in...

MATERIAL CONTROL ACCOUNTING INMM

Energy Technology Data Exchange (ETDEWEB)

Hasty, T.

2009-06-14

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

Recovery of Overpayments Accounting Reporting Master

Data.gov (United States)

Social Security Administration — Contains detailed accounting of refund and remittance data, beneficiary data, and a history of overpayment recovery efforts. It also house data for overpayments of...

Teaching Accounting Courses Online: One Instructor's Experience

Science.gov (United States)

Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

2012-01-01

Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

Assessing School-Based Gang Prevention Efforts in Urban Centers: Are These Programs Reaching Those Students Who May Benefit the Most?

Science.gov (United States)

Rodriguez, Hector

2009-01-01

In recent years, schools have become a focal point for general delinquency and gang prevention programs for a variety of reasons. One premise behind this approach is that schools can serve as ideal settings for providing delinquency and intervention services because youths spend so much time there. School-based gang prevention efforts are supposed…

Radiation exposure usage accountability and impact with respect to ALAP (ALARA) analysis

International Nuclear Information System (INIS)

Williams, M.C.

1978-01-01

A unique method has been developed for radiation exposure usage accounting at the N Reactor. This method accounts for exposure usage by specific job and working crafts. The accounting system provides information for use in job planning, exposure resource management, and ALAP (ALARA) analysis. It provides justification for ALAP expenditures, documentation of the effectiveness of exposure reduction efforts, and can be used to establish priorities for ALAP efforts

The Ural Electrochemical Integrated Plant Sustainability Program of Nuclear Material Protection, Control and Accounting System Upgrades

International Nuclear Information System (INIS)

Vakhonin, Alexander; Yuldashev, Rashid; Dabbs, Richard D.; Carroll, Michael F.; Garrett, Albert G.; Patrick, Scott W.; Ku, Eshter M.

2009-01-01

UEIP has been working on a comprehensive sustainability program that includes establishing a site sustainability working group, information gathering, planning, organizing, developing schedule and estimated costs, trhough joint UEIP-US DOE/NNSA National Laboratory sustainability contracts. Considerable efforts have been necessary in the sustainability planning, monitoring, and control of the scope of work using tools such as Microsoft Excel, Microsoft Project and SAP R/3. While information interchanges within the sustainability program provides adequate US assurances that US funds are well spent through its quarterly reporting methodology, proper information security and protection measures are taken throughout the process. Decommissioning of outdated equipment has also become part of determining sustainability requirements and processes. The site's sustainability program has facilitated the development of a transition plan toward eventual full Russian funding of sustaining nuclear security upgrades.

Impact of receipt of coprocessed uranium/plutonium on advanced accountability concepts and fabrication facilities. Addendum 1 to application of advanced accountability concepts in mixed oxide fabrication

International Nuclear Information System (INIS)

Bastin, J.J.; Jump, M.J.; Lange, R.A.; Randall, C.C.

1977-11-01

The Phase I study of the application of advanced accountability methods (DYMAC) in a uranium/plutonium mixed oxide facility was extended to assess the effect of coprocessed UO 2 --PuO 2 feed on the observations made in the original Phase I effort and on the proposed Phase II program. The retention of plutonium mixed with uranium throughout the process was also considered. This addendum reports that coprocessed feed would have minimal effect on the DYMAC program, except in the areas of material specifications, starting material delivery schedule, and labor requirements. Each of these areas is addressed, as are the impact of coprocessed feed at a large fuel fabrication facility and the changes needed in the dirty scrap recovery process to maintain the lower plutonium levels which may be required by future nonproliferation philosophy. An amended schedule for Phase II is included

VENVAL : a plywood mill cost accounting program

Science.gov (United States)

Henry Spelter

1991-01-01

This report documents a package of computer programs called VENVAL. These programs prepare plywood mill data for a linear programming (LP) model that, in turn, calculates the optimum mix of products to make, given a set of technologies and market prices. (The software to solve a linear program is not provided and must be obtained separately.) Linear programming finds...

A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

International Nuclear Information System (INIS)

Dias, Fabio C.; Mason, Peter

2013-01-01

A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards authorities

A measurement evaluation program to support nuclear material control and accountability measurements in Brazilian laboratories

Energy Technology Data Exchange (ETDEWEB)

Dias, Fabio C., E-mail: fabio@ird.gov.br [Comissao Nacional de Energia Nuclear (CNEN-RJ), Rio de Janeiro, RJ (Brazil); Mason, Peter, E-mail: peter.mason@ch.doe.gov [New Brunswick Laboratory (DOE/NBL), Argonne, IL (United States)

2013-07-01

A measurement evaluation program (MEP) is one of a number of valuable tools that analytical chemists can use to ensure that the data produced in the laboratory are fit for their intended purpose and consistent with expected performance values at a given time. As such, participation in a MEP is an important indicator of the quality of analytical data, and is recognized as such by independent regulatory and/or accreditation bodies. With the intent to implement such a program in Brazil, in November 2012 the Nuclear Energy Commission of Brazil (CNEN), with support from the Department of Energy of the United States' (US-DOE International Safeguards and Engagement Program), decided to initiate a technical cooperation project aiming at organizing a Safeguards Measurement Evaluation Program (SMEP) for Brazilian facilities. The project, entitled Action Sheet 23, was formalized under the terms of the Agreement between the US-DOE and the CNEN concerning research and development in nuclear material control, accountancy, verification, physical protection, and advanced containment and surveillance technologies for International Safeguards Applications. The work, jointly performed by the CNEN's Safeguards Laboratory (LASAL) and the New Brunswick Laboratory (NBL), has the objective to strengthen the traceability of accountability measurements and ensure adequate quality of safeguards measurements for facilities within Brazil, utilizing test samples characterized and provided by NBL. Recommendations to participants included measurement frequency, number of results per sample and format for reporting results using ISO methods for calculating and expressing measurement uncertainties. In this paper, we discuss the main steps taken by CNEN and NBL aiming at implementing such a program and the expected results, in particular the impact of uncertainty estimation on the evaluation of performance of each participant laboratory. The program is considered by Brazilian safeguards

Accountability report - fiscal year 1997

International Nuclear Information System (INIS)

1998-01-01

This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

Engaging partners to initiate evaluation efforts: tactics used and lessons learned from the prevention research centers program.

Science.gov (United States)

Wright, Demia Sundra; Anderson, Lynda A; Brownson, Ross C; Gwaltney, Margaret K; Scherer, Jennifer; Cross, Alan W; Goodman, Robert M; Schwartz, Randy; Sims, Tom; White, Carol R

2008-01-01

The Centers for Disease Control and Prevention's (CDC's) Prevention Research Centers (PRC) Program underwent a 2-year evaluation planning project using a participatory process that allowed perspectives from the national community of PRC partners to be expressed and reflected in a national logic model. The PRC Program recognized the challenge in developing a feasible, useable, and relevant evaluation process for a large, diverse program. To address the challenge, participatory and utilization-focused evaluation models were used. Four tactics guided the evaluation planning process: 1) assessing stakeholders' communication needs and existing communication mechanisms and infrastructure; 2) using existing mechanisms and establishing others as needed to inform, educate, and request feedback; 3) listening to and using feedback received; and 4) obtaining adequate resources and building flexibility into the project plan to support multifaceted mechanisms for data collection. Participatory methods resulted in buy-in from stakeholders and the development of a national logic model. Benefits included CDC's use of the logic model for program planning and development of a national evaluation protocol and increased expectations among PRC partners for involvement. Challenges included the time, effort, and investment of program resources required for the participatory approach and the identification of whom to engage and when to engage them for feedback on project decisions. By using a participatory and utilization-focused model, program partners positively influenced how CDC developed an evaluation plan. The tactics we used can guide the involvement of program stakeholders and help with decisions on appropriate methods and approaches for engaging partners.

Nuclear material accounting: The next generation

International Nuclear Information System (INIS)

Kern, E.A.; McRae, L.P.; O'Callaghan, P.B.; Yearsley, D.

1992-07-01

The Westinghouse Hanford company (Westinghouse Hanford) and the Los Alamos National Laboratory (LANL) have undertaken a joint effort to develop a new generation material accounting system. The system will incorporate the latest advances in microcomputer hardware, software, and network technology. This system, the Local Area Network Material Accounting System (LANMAS), offers greater performance and functionality at a reduced overall cost. It also offers the possibility of establishing a standard among DOE and NRC facilities for material accounting. This report provides a discussion of this system

The Office of Safeguards and Security Nonproliferation Support Program

International Nuclear Information System (INIS)

Desmond, W.J.

1996-01-01

The Nonproliferation Support Program was established in the Department of Energy, Office of Safeguards and Security on october 1, 1995. its mission includes providing assistance to Departmental efforts for improved international material protection, control and accounting programs by coordinating and leveraging domestic safeguards and security policy, practice and experience into the international arena. A major objective of the program is to balance US national security requirements with global support of the nonproliferation objectives. This paper describes the organization of the Office of Safeguards and Security and the Nonproliferation Support Program role and responsibility, and presents some of the current areas of program emphasis and activity

Accountability report - fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

California School Accounting Manual. 1984 Edition.

Science.gov (United States)

Lundin, Janet, Ed.

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

Beyond safety accountability

CERN Document Server

Geller, E Scott

2001-01-01

Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

Jalan Terjal Menuju Professional Accountant

OpenAIRE

Wardoyo, Trimanto Setyo

2007-01-01

To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

US/Russian laboratory-to-laboratory program in materials protection, control and accounting at the RRC Kurchatov Institute

International Nuclear Information System (INIS)

Sukhoruchkin, V.; Roumiansev, A.; Shmelev, V.

1996-01-01

Six US DOE Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute (RRC KI) to improve the capabilities and facilities in nuclear material protection, control, and accounting (MPC ampersand A). In 1995, the primary emphasis of this program was the implementation of improved physical protection at a demonstration building at RRC KI, and the upgrading of the computerized MC ampersand A system, diagnostic instrumentation, and physical inventory procedures at a critical assembly within this building. Work continues in 1996 at the demonstration building but now also has begun at the two Kurchatov buildings which constitute the Central Storage Facility (CSF). At this facility, there will be upgrades in the physical inventory taking procedures, a test and evaluation of gamma-ray isotopic measurements, evaluations of nuclear material portal monitors and neutron-based measurement equipment as well as development of an improved computerized materials accounting system, implementation of bar code printing and reading equipment, development of tamper indicating device program, and substantial improvements in physical protection. Also, vulnerability assessments begun in 1995 are being extended to additional high priority facilities at Kurchatov

14 CFR 152.305 - Accounting records.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

The Literacy Requirements of an Account Clerk on the Job and in a Vocational Training Program.

Science.gov (United States)

Moe, Alden J.; And Others

As part of a project that identified the specific literacy skills required in ten occupations, this report provides two levels of instructional information about account clerks. Factual data are presented in Parts I and II for use in decision making by program developers, administrators, teachers, and counselors. These sections note the specific…

Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.

Science.gov (United States)

1995-06-27

This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.

Accounting for early action in the European Union Emission Trading Scheme

International Nuclear Information System (INIS)

Arto, Inaki; Gallastegui, Carmen; Ansuategi, Alberto

2009-01-01

In the context of emission markets, failure to include early action (EA) as a criterion when sharing out the reduction effort may be unfair. This paper presents (1) a method based on index decomposition that seeks to quantify EA and (2) a method for determining effort sharing considering EA. It is shown that, in the case of European industry (EU-15) and for the period 1995-2005, EA accounted for a reduction of 21% in energy-related CO 2 emissions. Considering two alternative schemes for sharing out the reduction effort in European industry, equal shares (all industries in all countries reduce their emissions by the same percentage) and taking EA into account, we find that Spain, Austria, Italy, the United Kingdom and Sweden would be better off under an equal shares scheme as opposed to one that takes EA into account. The efforts of the remaining countries would be greater than if EA was taken into account. An equal shares scheme would also greatly benefit the textile, non-metallic mineral, paper and 'other' industries, and would be particularly detrimental to the chemical, non-ferrous and other metal, and engineering industries.

Accounting for early action in the European Union Emission Trading Scheme

Energy Technology Data Exchange (ETDEWEB)

Arto, Inaki [IEP, Instituto de Economia Publica, University of the Basque Country, Avd. Lehendakari Agirre, 48015 Bilbao (Spain); Departamento de Fundamentos del Analisis Economico I, University of the Basque Country, Avd. Lehendakari Agirre, 48015 Bilbao (Spain); Gallastegui, Carmen [IEP, Instituto de Economia Publica, University of the Basque Country, Avd. Lehendakari Agirre, 48015 Bilbao (Spain); Ansuategi, Alberto [Departamento de Fundamentos del Analisis Economico I, University of the Basque Country, Avd. Lehendakari Agirre, 48015 Bilbao (Spain)

2009-10-15

In the context of emission markets, failure to include early action (EA) as a criterion when sharing out the reduction effort may be unfair. This paper presents (1) a method based on index decomposition that seeks to quantify EA and (2) a method for determining effort sharing considering EA. It is shown that, in the case of European industry (EU-15) and for the period 1995-2005, EA accounted for a reduction of 21% in energy-related CO{sub 2} emissions. Considering two alternative schemes for sharing out the reduction effort in European industry, equal shares (all industries in all countries reduce their emissions by the same percentage) and taking EA into account, we find that Spain, Austria, Italy, the United Kingdom and Sweden would be better off under an equal shares scheme as opposed to one that takes EA into account. The efforts of the remaining countries would be greater than if EA was taken into account. An equal shares scheme would also greatly benefit the textile, non-metallic mineral, paper and 'other' industries, and would be particularly detrimental to the chemical, non-ferrous and other metal, and engineering industries. (author)

PLATO IV Accountancy Index.

Science.gov (United States)

Pondy, Dorothy, Comp.

The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

Science.gov (United States)

Ort, Jennifer Ann

2016-01-01

To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

Science.gov (United States)

Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

2013-09-01

Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

Science.gov (United States)

2017-02-01

DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to...Accountability Office Highlights of GAO-17-85, a report to congressional committees February 2017 DOD FINANCIAL MANAGEMENT Significant Efforts Still...actions to address the IPAs’ recommendations. Office of Management and Budget (OMB) guidance and the Department of Defense’s (DOD) Financial

Automatic accounting of nuclear materials at WWER type reactor NPPs

International Nuclear Information System (INIS)

Babaev, N.S.; Poznyakov, N.L.; Strelkov, D.F.

1978-01-01

The possibilities of automatic accounting of nuclear materials at NPPs based on WWER reactors are considered. Organizational and technical principles of an automated system of accounting that takes into consideration IAEA requirements in conducting accounting documentation are proposed. A program is described for accounting materials using a BESM-6 computer. Operation of the program requires that all accounting data be recorded on conventional carriers of computer information (magnetic tapes, discs, perforated cards), which constitute the basic NPP accounting documents and may be directly used as initial data for a corresponding information program

Transfusion-related adverse reactions: From institutional hemovigilance effort to National Hemovigilance program

Directory of Open Access Journals (Sweden)

Rahul Vasudev

2016-01-01

Full Text Available Aims: In this study we have evaluated the various adverse reactions related to transfusion occurring in our institution as a pilot institutional effort toward a hemovigilance program. This study will also help in understanding the problems faced by blood banks/Transfusion Medicine departments in implementing an effective hemovigilance program. Materials and Methods: All the adverse reactions related to transfusion of whole blood and its components in various clinical specialties were studied for a period of 1 year. Any transfusion-related adverse event was worked up in accordance with guidelines laid down by the Directorate General of Health Services (DGHS and departmental standard operating procedures. Results: During the study period from November 1, 2011 to October 31, 2012, 45812 components were issued [30939 WB/PRBC; 12704 fresh frozen plasma (FFP; 2169 platelets]. Risk estimation per 1000 units of red cells (WB/PRBC transfused was estimated to be: 0.8 for febrile nonhemolytic transfusion reaction (FNHTR, 0.7 for allergic reaction, 0.19 for acute hemolytic transfusion reaction (AcHTR, 0.002 for anaphylactoid reactions, 0.1 for bacterial sepsis, and 0.06 for hypervolemia and hypocalcemia. 0.09 is the risk for delayed transfusion reaction and 0.03 is the risk for transfusion-related acute lung injury (TRALI. Risk estimate per 1,000 units of platelets transfused was estimated to be 1.38 for FNHTR, 1.18 for allergic reaction, and 1 in case of bacterial sepsis. Risk estimation per 1,000 units of FFP was estimated to be 0.15 for FNHTR and 0.2 for allergic reactions. Conclusions: Factors such as clerical checks at various levels, improvement in blood storage conditions outside blood banks, leukodepletion, better inventory management, careful donor screening, bedside monitoring of transfusion, and documentation of adverse events may decrease transfusion-related adverse events. Better coordination between transfusion specialists and various clinical

Working from Home - What is the Effect on Employees' Effort?

OpenAIRE

Rupietta, Kira; Beckmann, Michael

2016-01-01

This paper investigates how working from home affects employees' work effort. Employees, who have the possibility to work from home, have a high autonomy in scheduling their work and therefore are assumed to have a higher intrinsic motivation. Thus, we expect working from home to positively influence work effort of employees. For the empirical analysis we use the German Socio-Economic Panel (SOEP). To account for self-selection into working locations we use an instrumental variable (IV) estim...

Financial statements and other accounting issues

International Nuclear Information System (INIS)

Graham, G.M.

1998-01-01

The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed

The Experimental Role of Accounting in Shaping Project

DEFF Research Database (Denmark)

Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell

2016-01-01

, 2009) and the literature on accounting as programs (Miller, 1991, Miller and Power, 2013) by showing how accounting plays an experimental role in shaping the dynamics between a New Public Management programme of outsourcing and its projects. The study illuminates decisionmaking about programs...... and strategic options as a trial of strength involving accounting in an experimental role, in our case, over how to source the facilities management in the Danish Defence Forces. Our contribution is to show how accounting plays an experimental role in generating new and unexpected program options...... of economic experiments with (out-)sourcing options using various accounting data such as; location specific cost data in vivo (real life data like those from the accounting system) for individual barracks, and aggregated cost data and cost projections in vitro ( in a controlled experimental project setting...

City Logistics Modeling Efforts : Trends and Gaps - A Review

NARCIS (Netherlands)

Anand, N.R.; Quak, H.J.; Van Duin, J.H.R.; Tavasszy, L.A.

2012-01-01

In this paper, we present a review of city logistics modeling efforts reported in the literature for urban freight analysis. The review framework takes into account the diversity and complexity found in the present-day city logistics practice. Next, it covers the different aspects in the modeling

Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

OpenAIRE

Stefan Felder

1997-01-01

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Erkkila, B.H.; Roberts, N.J.

1989-01-01

This presentation gives an overview of the accounting system used at the Los Alamos National Laboratory by the Los Alamos Nuclear Material Accounting and Safeguards System (MASS). This system processes accounting data in real time for bulk materials, discrete items, and materials undergoing dynamic processing. The following topics are covered in this chapter: definitions; nuclear material storage; nuclear material storage; computer system; measurement control program; inventory differences; and current programs and future plans

Comparison of accounting methods for business combinations

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2012-01-01

Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

The Best Laid Plans: Pay for Performance Incentive Programs for School Leaders

Science.gov (United States)

Goff, Peter; Goldring, Ellen; Canney, Melissa

2016-01-01

In an era of heightened accountability and limited fiscal resources, school districts have sought novel ways to increase the effectiveness of their principals in an effort to increase student proficiency. To address these needs, some districts have turned to pay-for-performance programs, aligning leadership goals with financial incentives to…

Gender Differences in the Job Attitudes of Accountants

OpenAIRE

Jane E. Baird; Robert C. Zelin II; Dale E. Marxen

1998-01-01

The cost of losing quality employees can be expensive for companies and firms. Higher rates of turnover for women, particularly in public accounting, have sparked efforts to resolve the problem. To further understanding of the current job attitudes of men and women accountants, over 500 accounting graduates employed in a variety of positions were surveyed. Scales were used to measure the following job attitudes: two types of Organizational Commitment (Affective Commitment and Continuance Comm...

Pioneering efforts to control AIDS. Review: IHO.

Science.gov (United States)

Chatterji, A; Sehgal, K

1995-01-01

The Indian Health Organisation (IHO) is a nongovernmental organization based in Bombay with more than 12 years experience in HIV/AIDS prevention and control efforts. It has attacked ignorance and prejudice via communication efforts. IHO has created a bond with some hospital systems of Bombay. IHO disseminated information about HIV/AIDS in Bombay's red light districts and has bridged the gap between the city's medical establishment and the community most in need. IHO's aggressive street-level fighting in a sector replete with sensitive issues has somewhat isolated it from mainstream national NGOs involved in HIV/AIDS education and control as well as from the medical establishment and potential partners. IHO funds have been reduced, forcing IHO to reduce intervention programs and responses to field demands. It suffers from a high rate of turnover among middle management staff. IHO's chief advantage is its confidence gained over the past 12 years. IHO has clearly delineated the direction it wants to go: care and support programs for persons affected by HIV/AIDS and for commercial sex workers to allow them to quit prostitution, orphan care, and development of training institutions for the education and motivation of medical personnel on HIV/AIDS care and prevention. It plans to build a hospice for AIDS patients and orphans and a training center. Training activities will vary from one-week orientation programs to three-month certificate courses for medical workers, NGOs, and managers from the commercial sector. IHO is prepared to share its experiences in combating HIV/AIDS in Bombay in a team effort. As official and bilateral funding has been decreasing, IHO has targeted industry for funding. Industry has responded, which enables IHO to sustain its core programs and approaches. IHO observations show a decrease in the number of men visiting red-light districts. IHO enjoys a positive relationship with Bombay's media reporting on AIDS.

32 CFR 701.111 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

US national material control and accounting system

International Nuclear Information System (INIS)

Smith, C.N.

1984-01-01

The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

Bodily Effort Enhances Learning and Metacognition: Investigating the Relation Between Physical Effort and Cognition Using Dual-Process Models of Embodiment.

Science.gov (United States)

Skulmowski, Alexander; Rey, Günter Daniel

2017-01-01

Recent embodiment research revealed that cognitive processes can be influenced by bodily cues. Some of these cues were found to elicit disparate effects on cognition. For instance, weight sensations can inhibit problem-solving performance, but were shown to increase judgments regarding recall probability (judgments of learning; JOLs) in memory tasks. We investigated the effects of physical effort on learning and metacognition by conducting two studies in which we varied whether a backpack was worn or not while 20 nouns were to be learned. Participants entered a JOL for each word and completed a recall test. Experiment 1 ( N = 18) revealed that exerting physical effort by wearing a backpack led to higher JOLs for easy nouns, without a notable effect on difficult nouns. Participants who wore a backpack reached higher recall scores. Therefore, physical effort may act as a form of desirable difficulty during learning. In Experiment 2 ( N = 30), the influence of physical effort on JOL s and learning disappeared when more difficult nouns were to be learned, implying that a high cognitive load may diminish bodily effects. These findings suggest that physical effort mainly influences superficial modes of thought and raise doubts concerning the explanatory power of metaphor-centered accounts of embodiment for higher-level cognition.

Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs.

Science.gov (United States)

Bradford, Michael J

2017-10-01

Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs

Science.gov (United States)

Bradford, Michael J.

2017-10-01

Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

The effect of accountability on loss aversion.

Science.gov (United States)

Vieider, Ferdinand M

2009-09-01

This paper investigates the effect of accountability-the expectation on the side of the decision maker of having to justify his/her decisions to somebody else-on loss aversion. Loss aversion is commonly thought to be the strongest component of risk aversion. Accountability is found to reduce the bias of loss aversion. This effect is explained by the higher cognitive effort induced by accountability, which triggers a rational check on emotional reactions at the base of loss aversion, leading to a reduction of the latter. Connections to dual-processing models are discussed.

School Climate and Leadership: Levers for School Improvement Efforts

Science.gov (United States)

Costa, Lois

2016-01-01

This qualitative study considers which aspects of school climate support or inhibit student achievement as each aspect relates to school leadership and school reform efforts. Due to the increased responsibility and accountability which schools face during these challenging times, school climate and the role of the school principal formed the basis…

On Developing the Writing Skills Course for Accounting Students

Science.gov (United States)

Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

2010-01-01

The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

Accounting for Sustainability: An Active Learning Assignment

Science.gov (United States)

Gusc, Joanna; van Veen-Dirks, Paula

2017-01-01

Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this…

Promoting transparency, accountability, and access through a multi-stakeholder initiative: lessons from the medicines transparency alliance.

Science.gov (United States)

Vian, Taryn; Kohler, Jillian C; Forte, Gilles; Dimancesco, Deirdre

2017-01-01

Barriers to expanding access to medicines include weak pharmaceutical sector governance, lack of transparency and accountability, inadequate attention to social services on the political agenda, and financing challenges. Multi-stakeholder initiatives such as the Medicines Transparency Alliance (MeTA) may help overcome these barriers. Between 2008 and 2015, MeTA engaged stakeholders in the pharmaceutical sectors of seven countries (Ghana, Jordan, Kyrgyzstan, Peru, Philippines, Uganda, and Zambia) to promote access goals through greater transparency. We reviewed archival data to document MeTA activities and results related to transparency and accountability in the seven countries where it was implemented. We identified common themes and content areas, noting specific activities used to make information transparent and accessible, how data were used to inform discussions, and the purpose and timing of meetings and advocacy activities to help set priorities and influence governance decisions. The cross-case analysis looked for pathways which might link the MeTA strategies to results such as better policies or program improvements. Countries used evidence gathering, open meetings, and proactive information dissemination to increase transparency. MeTA fostered policy dialogue to bring together the many government, civil society and private company stakeholders concerned with access issues, and provided them with information to understand barriers to access at policy, organizational, and community levels. We found strong evidence that transparency was enhanced. Some evidence suggests that MeTA efforts contributed to new policies and civil society capacity strengthening although the impact on government accountability is not clear. MeTA appears to have achieved its goal of creating a multi-stakeholder shared policy space in which government, civil society, and private sector players can come together and have a voice in the national pharmaceutical policy making process

Cognitive dissonance in children: justification of effort or contrast?

Science.gov (United States)

Alessandri, Jérôme; Darcheville, Jean-Claude; Zentall, Thomas R

2008-06-01

Justification of effort is a form of cognitive dissonance in which the subjective value of an outcome is directly related to the effort that went into obtaining it. However, it is likely that in social contexts (such as the requirements for joining a group) an inference can be made (perhaps incorrectly) that an outcome that requires greater effort to obtain in fact has greater value. Here we present evidence that a cognitive dissonance effect can be found in children under conditions that offer better control for the social value of the outcome. This effect is quite similar to contrast effects that recently have been studied in animals. We suggest that contrast between the effort required to obtain the outcome and the outcome itself provides a more parsimonious account of this phenomenon and perhaps other related cognitive dissonance phenomena as well. Research will be needed to identify cognitive dissonance processes that are different from contrast effects of this kind.

California School Accounting Manual, 1988 Edition.

Science.gov (United States)

California State Dept. of Education, Sacramento.

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

Effortful semantic decision-making boosts memory performance in older adults.

Science.gov (United States)

Fu, Li; Maes, Joseph H R; Varma, Samarth; Kessels, Roy P C; Daselaar, Sander M

2017-04-01

A major concern in age-related cognitive decline is episodic memory (EM). Previous studies indicate that both resource and binding deficits contribute to EM decline. Environmental support by task manipulations encouraging stronger cognitive effort and deeper levels of processing may facilitate compensation for these two deficits. To clarify factors that can counteract age-related EM decline, we assessed effects of cognitive effort (four levels) and level of processing (LoP, shallow/deep) during encoding on subsequent retrieval. Young (YAs, N = 23) and older (OAs, N = 23) adults performed two incidental encoding tasks, deep/semantic and shallow/perceptual. Cognitive effort was manipulated by varying decision-making demands. EM performance, indexed by d-prime, was later tested using a recognition task. Results showed that regardless of LoP, increased cognitive effort caused higher d-primes in both age groups. Compared to YAs, OAs showed a lower d-prime after shallow encoding across all cognitive effort levels, and after deep encoding with low cognitive effort. Deep encoding with higher levels of cognitive effort completely eliminated these age differences. Our findings support an environmental-compensatory account of cognitive ageing and can have important therapeutic implications.

Nuclear material control and accountancy planning and performance testing

International Nuclear Information System (INIS)

Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

1999-01-01

An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

Incorporating Reporting Efforts to Manage and Improve Health and Wellness Programs.

Science.gov (United States)

Wells, Timothy S; Ozminkowski, Ronald J; McGinn, Michael P; Hawkins, Kevin; Bhattarai, Gandhi R; Serxner, Seth A; Greame, Chris

2017-06-01

Wellness programs are designed to help individuals maintain or improve their health. This article describes how a reporting process can be used to help manage and improve a wellness program. Beginning in 2014, a wellness pilot program became available in New Jersey for individuals with an AARP Medicare Supplement Insurance plan insured by UnitedHealthcare Insurance Company. The program has since expanded to include Missouri, Texas, Alabama, and Washington. This wellness program includes an online health portal, one-on-one telephonic coaching, gym membership discounts, and local health events. To assure smooth program operations and alignment with program objectives, weekly and monthly reports are produced. The weekly report includes metrics on member engagement and utilization for the aforementioned 4 program offerings and reports on the last 4 weeks, as well as for the current month and the current year to date. The monthly report includes separate worksheets for each state and a summary worksheet that includes all states combined, and provides metrics on overall engagement as well as utilization of the 4 program components. Although the monthly reports were used to better manage the 4 program offerings, the weekly reports help management to gauge response to program marketing. Reporting can be a data-driven management tool to help manage wellness programs. Reports provide rapid feedback regarding program performance. In contrast, in-depth program evaluations serve a different purpose, such as to report program-related savings, return on investment, or to report other longer term program-related outcomes.

32 CFR 806b.49 - Disclosure accountings.

Science.gov (United States)

2010-07-01

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

Supporting Students as Scientists: One Mission's Efforts

Science.gov (United States)

Taylor, J.; Chambers, L. H.; Trepte, C. R.

2012-12-01

NASA's CALIPSO satellite mission provides an array of opportunities for teachers, students, and the general public. In developing our latest plan for education and public outreach, CALIPSO focused on efforts that would support students as scientists. CALIPSO EPO activities are aimed at inspiring young scientists through multiple avenues of potential contact, including: educator professional development, student-scientist mentoring, curriculum resource development, and public outreach through collaborative mission efforts. In this session, we will explore how these avenues complement one another and take a closer look at the development of the educator professional development activities. As part of CALIPSO's EPO efforts, we have developed the GLOBE Atmosphere Investigations Programs (AIP). The program encourages students to engage in authentic science through research on the atmosphere. The National Research Council (NRC) has emphasized the importance of teaching scientific inquiry in the National Science Education Standards (1996, 2000) and scientific practice in the recent Framework for K-12 Science Education (2011). In order to encourage student-centered science inquiry, teacher training utilizing GLOBE Atmosphere Investigations and GLOBE's Student Research Process are provided to middle and high school teachers to assist them in incorporating real scientific investigations into their classroom. Through participation in the program, teachers become a part of GLOBE (Global Learning and Observations to Benefit the Environment) - an international community of teachers, students, and scientists studying environmental science in over 24,000 schools around the world. The program uses NASA's satellites and the collection of atmosphere data by students to provide an engaging science learning experience for the students, and teachers. The GLOBE Atmosphere Investigations program offers year-long support to both teachers and students through direct involvement with NASA

Los Alamos MAWST software layered on Westinghouse Savannah River Company's nuclear materials accountability system

International Nuclear Information System (INIS)

Whitty, W.J.; Smith, J.E.; Davis, J.M. Jr.

1995-01-01

The Los Alamos Safeguards Systems Group's Materials Accounting With Sequential Testing (MAWST) computer program was developed to fulfill DOE Order 5633.3B requiring that inventory-difference control limits be based on variance propagation or any other statistically valid technique. Westinghouse Savannah River Company (WSRC) developed a generic computerized accountability system, NucMAS, to satisfy accounting and reporting requirements for material balance areas. NucMAS maintains the calculation methods and the measurement information required to compute nuclear material transactions in elemental and isotopic masses by material type code. The Safeguards Systems Group designed and implemented to WSRC's specifications a software interface application, called NucMASloe. It is a layered product for NucMAS that automatically formats a NucMAS data set to a format compatible with MAWST and runs MAWST. This paper traces the development of NucMASloe from the Software Requirements through the testing and demonstration stages. The general design constraints are described as well as the difficulties encountered on interfacing an external software product (MAWST) with an existing classical accounting structure (NucMAS). The lessons learned from this effort, the design, and some of the software are directly applicable to the Local Area Network Material Accountability System (LANMAS) being sponsored by DOE

Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

Spacecraft intercept guidance using zero effort miss steering

Science.gov (United States)

Newman, Brett

The suitability of proportional navigation, or an equivalent zero effort miss formulation, for spacecraft intercepts during midcourse guidance, followed by a ballistic coast to the endgame, is addressed. The problem is formulated in terms of relative motion in a general 3D framework. The proposed guidance law for the commanded thrust vector orientation consists of the sum of two terms: (1) along the line of sight unit direction and (2) along the zero effort miss component perpendicular to the line of sight and proportional to the miss itself and a guidance gain. If the guidance law is to be suitable for longer range targeting applications with significant ballistic coasting after burnout, determination of the zero effort miss must account for the different gravitational accelerations experienced by each vehicle. The proposed miss determination techniques employ approximations for the true differential gravity effect. Theoretical results are applied to a numerical engagement scenario and the resulting performance is evaluated in terms of the miss distances determined from nonlinear simulation.

The Effort Paradox: Effort Is Both Costly and Valued.

Science.gov (United States)

Inzlicht, Michael; Shenhav, Amitai; Olivola, Christopher Y

2018-04-01

According to prominent models in cognitive psychology, neuroscience, and economics, effort (be it physical or mental) is costly: when given a choice, humans and non-human animals alike tend to avoid effort. Here, we suggest that the opposite is also true and review extensive evidence that effort can also add value. Not only can the same outcomes be more rewarding if we apply more (not less) effort, sometimes we select options precisely because they require effort. Given the increasing recognition of effort's role in motivation, cognitive control, and value-based decision-making, considering this neglected side of effort will not only improve formal computational models, but also provide clues about how to promote sustained mental effort across time. Copyright © 2018 Elsevier Ltd. All rights reserved.

The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

Science.gov (United States)

Department of Education, Washington, DC.

This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

45 CFR 1610.9 - Accounting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

Implementation of international experience in accounting and reporting of retirement benefit programs

Directory of Open Access Journals (Sweden)

S.O. Kuznetsova

2017-08-01

Full Text Available At the current stage of development of the Ukrainian economy, the majority of the retirement age population are not able to provide themselves with a decent old age. Therefore, the issue arises in the reform of pension provision. This need is due to a number of economic, demographic, socio-political factors. Today, this problem is relevant in many countries of the world, regardless of the level of economic development, due to the complication of the economic situation, aging the population, change in its age structure, etc. The article deals with the theoretical and practical aspects of accounting and reporting of pension provision programs, as well as the possible proposals for improving the pension system of Ukraine. The article describes the essence of the programs of pensions and explores the organization of work of the three-level pension system model. Also, the publication examines the foreign experience of introducing an accumulation pension system and the possibility of its application in Ukraine. However, the analysis shows that there are problems for the introduction of a cumulative pension system in Ukraine. Therefore, the decision was made to improve the material provision of pensioners. Namely, in order for this program to work in the future, it is necessary to achieve economic and social stability in Ukraine. Then the working population will be able to save some money for its old age in three directions. Thus, the introduction of a new accumulated pension system will be aimed at educating the economic autonomy and responsibility of citizens for their wellbeing after retirement.

Impacts of government and market on firm's efforts to reduce pollution

OpenAIRE

Kim, Bowon; Sim, Jeong Eun

2015-01-01

We examine how the government and the market affect firm’s pollution abatement efforts, i.e. firm’s efforts to reduce its pollution emission. The way for the government to control firm’s pollution is to impose penalty, whereas the consumers (the market) make their purchasing decision by taking into account the pollution, i.e. the demand is affected by the stock of pollution. In effect, we consider two forces, government penalty and consumer’s sensitivity to pollution, as primary factors to co...

Present and future aspects of PROSA - A computer program for near real time accountancy

International Nuclear Information System (INIS)

Beedgen, R.

1987-01-01

The methods of near real time accountancy (NRTA) for safeguarding nuclear material received a lot of attention in the last years. They developed PROSA 1.0 as a computer program to evaluate a sequence of material balance data based on three statistical tests for a selected false alarm probability. A new NRTA test procedure will be included and an option for the calculation of detection probabilities of hypothetical loss patterns will be made available in future releases of PROSA. Under a non-loss assumption, PROSA may also be used for the analysis of facility measurement models

The Need for Inclusion of Human Resources Accounting in the ...

African Journals Online (AJOL)

Toshiba

terms of skill, sex etc. for effective human resources planning, control and management. ... accounting system to provide human resource accounting for its managers. ... A similar effort in disclosing human resource information in the financial ... Estimate the effect of managerial actions on employees' morale, productivity and ...

Evaluation of Farm Accounting Software. Improved Decision Making.

Science.gov (United States)

Lovell, Ashley C., Comp.

This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

The DOE safeguards and security technology development program

International Nuclear Information System (INIS)

Cherry, R.C.; Wheelock, A.J.

1991-01-01

This paper reports that strategic planning for safeguards and security within the Department of Energy emphasizes the contributions of advanced technologies to the achievement of Departmental protection program goals. The Safeguards and Security Technology Development Program provides state-of-the-art technologies, systems and technical services in support of the policies and programmatic requirements for the protection of Departmental assets. The Program encompasses research and development in physical security, nuclear material control and accountability, information security and personnel security, and the integration of these disciplines in advanced applications. Technology development tasks serve goals that range from the maintenance of an effective technology base to the development, testing and evaluation of applications to meet field needs. A variety of factors, from the evolving threat to reconfiguration of the DOE complex and the technical requirements of new facilities, are expected to influence safeguards and security technology requirements and development efforts. Implementation of the Program is based on the systematic identification, prioritization and alignment of technology development tasks and needs. Initiatives currently underway are aimed at enhancing technology development project management. Increased management attention is also being placed on efforts to promote the benefits of the Program through technology transfer and interagency liaison

Update on DOE's Nuclear Energy University Program

International Nuclear Information System (INIS)

Lambregts, Marsha J.

2009-01-01

The Nuclear Energy University Program (NEUP) Office assists the U.S. Department of Energy Office of Nuclear Energy (DOE-NE) by administering its University Program. To promote accountable relationships between universities and the Technical Integration Offices (TIOs)/Technology Development Offices (TDOs), a process was designed and administered which includes two competitive Requests for Proposals (RFPs) and two Funding Opportunity Announcements (FOAs) in the following areas: (1) Research and Development (R and D) Grants, (2) Infrastructure improvement, and (3) Scholarships and Fellowships. NEUP will also host periodic reviews of university mission-specific R and D that document progress, reinforce accountability, and assess return on investment; sponsor workshops that inform universities of the Department's research needs to facilitate continued alignment of university R and D with NE missions; and conduct communications activities that foster stakeholder trust, serve as a catalyst for accomplishing NEUP objectives, and provide national visibility of NEUP activities and accomplishments. Year to date efforts to achieve these goals will be discussed.

Automated nuclear materials accounting

International Nuclear Information System (INIS)

Pacak, P.; Moravec, J.

1982-01-01

An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

Compliance or good control and accountability

International Nuclear Information System (INIS)

Erkkila, B.H.

1993-01-01

DOE Orders and draft orders for nuclear material control and accountability address the need for a complete material control and accountability (MC ampersand A) program for all DOE contractors processing, using, and/or storing nuclear materials. These orders also address performance as well as compliance issues. Very often the existence of a program or an element of a program satisfies the compliance aspect of DOE requirements. The concept of performance requirements is new and requires new thinking with all of the elements of the MC ampersand A program. The contractor is so accustomed to compliance with DOE requirements that dealing with performance is not well understood. In this paper I will address the receptiveness of performance requirements by the contractor. Auditing for performance is also a new concept and has not been implemented. The contractor will have to learn how to measure the performance of the MC ampersand A program and be able to demonstrate a certain level of performance to the oversight organization. This paper will contain a discussion of a well organized MC ampersand A program, the compliance issues associated with the program, the performance criteria associated with the program, and how to audit such a program

Effort and trust: the underpinnings of active learning.

Science.gov (United States)

Adams, Seana; Bilimoria, Krish; Malhotra, Neha; Rangachari, P K

2017-09-01

Three undergraduate students and their teacher discuss two crucial issues that form the implicit basis of active learning: effort and trust. They use a single course in a Health Sciences Program to anchor their comments. Copyright © 2017 the American Physiological Society.

FERC perspectives on nuclear fuel accounting issues

International Nuclear Information System (INIS)

McDanal, M.W.

1986-01-01

The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

Enhancing school-based asthma education efforts using computer-based education for children.

Science.gov (United States)

Nabors, Laura A; Kockritz, Jennifer L; Ludke, Robert L; Bernstein, Jonathan A

2012-03-01

Schools are an important site for delivery of asthma education programs. Computer-based educational programs are a critical component of asthma education programs and may be a particularly important education method in busy school environments. The objective of this brief report is to review and critique computer-based education efforts in schools. The results of our literature review indicated that school-based computer education efforts are related to improved knowledge about asthma and its management. In some studies, improvements in clinical outcomes also occur. Data collection programs need to be built into games that improve knowledge. Many projects do not appear to last for periods greater than 1 year and little information is available about cultural relevance of these programs. Educational games and other programs are effective methods of delivering knowledge about asthma management and control. Research about the long-term effects of this increased knowledge, in regard to behavior change, is needed. Additionally, developing sustainable projects, which are culturally relevant, is a goal for future research.

Integrating Computer Concepts into Principles of Accounting.

Science.gov (United States)

Beck, Henry J.; Parrish, Roy James, Jr.

A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

Accounting utility for determining individual usage of production level software systems

Science.gov (United States)

Garber, S. C.

1984-01-01

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

Shaping Social Protection in Africa : National Transfer Accounts ...

International Development Research Centre (IDRC) Digital Library (Canada)

Researchers will construct age-specific economic accounts known as national ... affect poverty reduction efforts, particularly the design of social security. ... of its 2017 call for proposals to establish Cyber Policy Centres in the Global South.

The effectiveness of development programming strength in primary school children

Directory of Open Access Journals (Sweden)

O.M. Khudolii

2013-07-01

Full Text Available The problems of optimizing development strength in primary school children. The purpose of the program is to validate the technology development strength abilities in the classroom physical education at school. A program of strength training by taking into account the effects of power loads. Found that the use of the combined method (option I makes it possible to obtain positive results in force readiness school classes 2-4 through 3-9 sessions. The combined method (option II significantly affects the dynamics of the forces of the local group of muscles. The use of mobile gaming allows for a higher level of emotional strength to develop the ability of students. The dynamics of power indices (option II significantly affects operation: dynamic method - 25-45 reps (rest interval between sets 30-60 seconds, the method of maximum effort - 18-30 reps (rest interval between sets 30-60 seconds method of isometric effort - 15-25 reps (rest interval between sets 30-60 seconds, the method of repeated efforts - 36-60 reps (rest interval between sets 30-60 seconds.

The effectiveness of development programming strength in primary school children

Directory of Open Access Journals (Sweden)

Khudolii O.M.

2013-06-01

Full Text Available The problems of optimizing development strength in primary school children. The purpose of the program is to validate the technology development strength abilities in the classroom physical education at school. A program of strength training by taking into account the effects of power loads. Found that the use of the combined method (option I makes it possible to obtain positive results in force readiness school classes 2-4 through 3-9 sessions. The combined method (option II significantly affects the dynamics of the forces of the local group of muscles. The use of mobile gaming allows for a higher level of emotional strength to develop the ability of students. The dynamics of power indices (option II significantly affects operation: dynamic method - 25-45 reps (rest interval between sets 30-60 seconds, the method of maximum effort - 18-30 reps (rest interval between sets 30-60 seconds method of isometric effort - 15-25 reps (rest interval between sets 30-60 seconds, the method of repeated efforts - 36-60 reps (rest interval between sets 30-60 seconds.

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

Directory of Open Access Journals (Sweden)

TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

Preparing for the Profession: The Accounting Job Search and Beyond

Science.gov (United States)

Landgraf, Ellen L.; Stanko, Brian B.; Jinkerson, Darcia

2012-01-01

This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting…

Improving the definition of fishing effort for important European fleets by accounting for the skipper effect

NARCIS (Netherlands)

Marchal, P.; Andersen, B.; Bromley, E.H.C.; Iriondo, A.; Mahevas, S.; Quirijns, F.J.; Tien, N.S.H.

2006-01-01

The scope of this paper is to quantify, for a wide selection of European fisheries, fishing tactics and strategies and to evaluate the benefits of adjusting the definition of. fishing effort using these elements. Fishing tactics and strategies were identified by metiers choices and a series of

Improving the definition of fishing effort for important European fleets by accounting for the skipper effect

DEFF Research Database (Denmark)

Marchal, P.; Andersen, Bo Sølgaard; Bromley, D.

2006-01-01

The scope of this paper is to quantify, for a wide selection of European fisheries, fishing tactics and strategies and to evaluate the benefits of adjusting the definition of. fishing effort using these elements. Fishing tactics and strategies were identified by metiers choices and a series...

45 CFR 1801.63 - Scholar Accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Scholar Accountability. 1801.63 Section 1801.63 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...

Exploring the Gap between a Pre- and Post-Installation of a Corporate E-Learning Program in an Accounting Workplace

Science.gov (United States)

Cheng, Kai-Wen

2013-01-01

Although earlier concentration has addressed the use of corporate e-learning programs (CELP), the dissimilitude between pre and post installation reaction to CELP is less explored. This study adopted a two-phase investigation to survey learner intention to use CELP and actual behavior within an international accounting firm. In the…

Financial Accountant | IDRC - International Development Research ...

International Development Research Centre (IDRC) Digital Library (Canada)

Internal Controls and Quality Assurance of Financial Information ... the end of the month, quarter and year accounting periods but that often requires ... To that effect, liaises with the Chief, External Fund Management to determine the ... Leads Corporate Accounting's testing program in liaison with the Financial Systems Unit ...

34 CFR 668.154 - Institutional accountability.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

40 CFR 73.37 - Account error.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Account error. 73.37 Section 73.37 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole...

[Psychosocial factors at work and cardiovascular diseases: contribution of the Effort-Reward Imbalance model].

Science.gov (United States)

Niedhammer, I; Siegrist, J

1998-11-01

The effect of psychosocial factors at work on health, especially cardiovascular health, has given rise to growing concern in occupational epidemiology over the last few years. Two theoretical models, Karasek's model and the Effort-Reward Imbalance model, have been developed to evaluate psychosocial factors at work within specific conceptual frameworks in an attempt to take into account the serious methodological difficulties inherent in the evaluation of such factors. Karasek's model, the most widely used model, measures three factors: psychological demands, decision latitude and social support at work. Many studies have shown the predictive effects of these factors on cardiovascular diseases independently of well-known cardiovascular risk factors. More recently, the Effort-Reward Imbalance model takes into account the role of individual coping characteristics which was neglected in the Karasek model. The effort-reward imbalance model focuses on the reciprocity of exchange in occupational life where high-cost/low-gain conditions are considered particularly stressful. Three dimensions of rewards are distinguished: money, esteem and gratifications in terms of promotion prospects and job security. Some studies already support that high-effort/low reward-conditions are predictive of cardiovascular diseases.

Technology Transfer Program (TTP) Cost Accounting Final Report

National Research Council Canada - National Science Library

1980-01-01

.... Shipbuilding Maritime Administration. The material contained herein was developed from the study of the Cost Accounting systems presently in operation in the shipyards of Ishikawajima-Harima Heavy Industries (IHI) of Japan...

Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

Science.gov (United States)

Morgan, John Daniel

2015-01-01

Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

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

International Nuclear Information System (INIS)

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

1998-01-01

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

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

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

The Contribution of Islamic Ethics Towards Ethical Accounting Practices

Directory of Open Access Journals (Sweden)

Rochania Ayu Yunanda

2011-12-01

and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals.  Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

The Nature and Incorporation of CSPAP Learning Experiences in Physical Education Teacher Education: Accounts of Faculty from "Highly Effective" Programs

Science.gov (United States)

Webster, Collin A.; Russ, Laura; Webster, Liana; Molina, Sergio; Lee, Heesu; Cribbs, Jason

2016-01-01

The purpose of this study was to examine faculty accounts of the nature and incorporation of Comprehensive School Physical Activity Program (CSPAP) learning experiences for preservice physical education teachers (PPETs) in undergraduate physical education teacher education (PETE). Nine individuals employed as faculty members in different PETE…

Incorporating Responsiveness to Marketing Efforts in Brand Choice Modeling

Directory of Open Access Journals (Sweden)

Dennis Fok

2014-02-01

Full Text Available We put forward a brand choice model with unobserved heterogeneity that concerns responsiveness to marketing efforts. We introduce two latent segments of households. The first segment is assumed to respond to marketing efforts, while households in the second segment do not do so. Whether a specific household is a member of the first or the second segment at a specific purchase occasion is described by household-specific characteristics and characteristics concerning buying behavior. Households may switch between the two responsiveness states over time. When comparing the performance of our model with alternative choice models that account for various forms of heterogeneity for three different datasets, we find better face validity for our parameters. Our model also forecasts better.

Safeguarding nuclear materials in the former Soviet Republics through computerized materials protection, control and accountability

International Nuclear Information System (INIS)

Roumiantsev, A.N.; Ostroumov, Y.A.; Whiteson, R.; Seitz, S.L.; Landry, R.P.; Martinez, B.J.; Boor, M.G.; Anderson, L.K.; Gary, S.P.

1997-01-01

The threat of nuclear weapons proliferation is a problem of global concern. International efforts at nonproliferation focus on preventing acquisition of weapons-grade nuclear materials by unauthorized states, organizations, or individuals. Nonproliferation can best be accomplished through international cooperation in the application of advanced science and technology to the management and control of nuclear materials. Computerized systems for nuclear material protection, control, and accountability (MPC and A) are a vital component of integrated nuclear safeguards programs. This paper describes the progress of scientists in the United States and former Soviet Republics in creating customized, computerized MPC and A systems. The authors discuss implementation of the Core Material Accountability System (CoreMAS), which was developed at Los Alamos National Laboratory by the US Department of Energy and incorporates, in condensed and integrated form, the most valuable experience gained by US nuclear enterprises in accounting for and controlling nuclear materials. The CoreMAS approach and corresponding software package have been made available to sites internationally. CoreMAS provides methods to evaluate their existing systems and to examine advantages and disadvantages of customizing CoreMAS or improving their own existing systems. The sites can also address crucial issues of software assurance, data security, and system performance; compare operational experiences at sites with functioning computerized systems; and reasonably evaluate future efforts. The goal of the CoreMAS project is to introduce facilities at sites all over the world to modern international MPC and A practices and to help them implement effective, modern, computerized MPC and A systems to account for their nuclear materials, and thus reduce the likelihood of theft or diversion. Sites are assisted with MPC and A concepts and the implementation of an effective computerized MPC and A system

Customer Protection Against Banking Services and Cimb Niaga Cellphone Account Payment System

OpenAIRE

Sendidevi, Ida Ayu Wayan Meryawira

2015-01-01

Legal relation between parties in the cellphone account administration based on the valid Legal provision. There are no specific regulation concerning the providence of cellphone account and therefore to provide legal certainty on cellphone account its legal basic rely on existing Law and internal regulation of CIMB Niaga. Product information transparency, users safety and complain and dispute resolution effort are the things that should be fulfilled in the providence of cellphone account sin...

Are hospital quality improvement and public accountability compatible?

Science.gov (United States)

Panzer, R J

1994-07-01

The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

40 CFR 73.33 - Authorized account representative.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Authorized account representative. 73.33 Section 73.33 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account...

Response efficiency during functional communication training: effects of effort on response allocation.

OpenAIRE

Richman, D M; Wacker, D P; Winborn, L

2001-01-01

An analogue functional analysis revealed that the problem behavior of a young child with developmental delays was maintained by positive reinforcement. A concurrent-schedule procedure was then used to vary the amount of effort required to emit mands. Results suggested that response effort can be an important variable when developing effective functional communication training programs.

Programming spiders, bots, and aggregators in Java

CERN Document Server

Heaton, Jeff

2006-01-01

The content and services available on the web continue to be accessed mostly through direct human control. But this is changing. Increasingly, users rely on automated agents that save them time and effort by programmatically retrieving content, performing complex interactions, and aggregating data from diverse sources. Programming Spiders, Bots, and Aggregators in Java teaches you how to build and deploy a wide variety of these agents-from single-purpose bots to exploratory spiders to aggregators that present a unified view of information from multiple user accounts. You will quickly build on

Using SWOT Analysis for Promoting the Accounting Program.

Science.gov (United States)

Sawyer, Joe E.

2001-01-01

Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

34 CFR 200.12 - Single State accountability system.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

40 CFR 73.31 - Establishment of accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of accounts. 73.31 Section 73.31 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.31 Establishment of accounts. (a...

The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

Science.gov (United States)

Department of Education, Washington, DC.

This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

Shipments/receipts resolution program

International Nuclear Information System (INIS)

Davis, F.B.

1988-01-01

Savannah River Plant (SRP) has initiated an aggressive program aimed at improving shipper/receiver (S/R) posture. The site is routinely involved in 800 nuclear material transfers/year. This many transactions between facilities provides many opportunities for resolving S/R differences. Resolution of S/R differences requires considerable effort from both DOE offices and contractors, presents legitimate safeguards concerns if the receiving quantity is less than the quantity shipped, and must be resolved for shipments to continue. This paper discusses the programs in place at SRP to resolve S/R differences. S/R agreements provide a method of communicating between the shipping and receiving facilities and protect both facilities by eliminating misunderstandings. Nondestructive assay (NDA) instrumentation allows the facility to obtain an accountability quality value for receipt before the material is processed. More accurate and precise analytical techniques are in use wherever SRP does not have the capability to measure a shipment or receipt by NDA. S/R values are graphed to identify trends and/or biases that may not have exceeded any error limits. The central Material Control and Accountability (MCandA) division has become more involved in analyzing the data from shipments and receipts including the calculation of limits of error (LOE's), instrument biases, and analyzing trends

Recruitment strategies and costs for a community-based physical activity program.

Science.gov (United States)

Peck, Lara E; Sharpe, Patricia A; Burroughs, Ericka L; Granner, Michelle L

2008-04-01

A community-based participatory research project using social marketing strategies was implemented to promote physical activity among women aged 35 to 54 who were insufficiently active or completely inactive. A variety of media were used to disseminate messages about how to enroll in Step Up. Step Out! This article describes the effectiveness and cost of the recruitment strategies and lessons learned in recruiting the women. Of the total inquiries (n = 691), 430 women were eligible and enrolled in the program. Based on data from questionnaires, the most effective method of recruiting women into Step Up. Step Out! was word of mouth (36%). Newspaper ads accounted for 29% of the women's responses. The least effective method was billboards. Mass media was not as effective in recruiting women for the program as interpersonal efforts such as word of mouth. Interpersonal efforts are a valuable and possibly underrated recruitment and promotion tool.

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

Science.gov (United States)

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

Believe It or Not: Examining the Case for Intuitive Logic and Effortful Beliefs

OpenAIRE

Howarth, Stephanie

2015-01-01

The overall objective of this thesis was to test the Default Interventionist (DI) account of belief-bias in human reasoning using the novel methodology introduced by Handley, Newstead & Trippas (2011). DI accounts focus on how our prior beliefs are the intuitive output that bias our reasoning process (Evans, 2006), whilst judgments based on logical validity require effortful processing. However, recent research has suggested that reasoning on the basis of beliefs may not be as fast and automa...

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

Private actor accountability on international regimes

Directory of Open Access Journals (Sweden)

Wahyudi Purnomo

2017-12-01

Full Text Available Public-Private Partnerships (PPPs have emerged along with the growing role of corporations in global development. One of the largest forms of PPP today is the UN Global Compact. The UN Global Compact involves of companies, NGOs, IGOs and state governments. All of them are trying to realize globalization with a more humanist face with attention to the protection of human rights, environment, labor standards and anti-corruption. Engaging private actors in global governance, The UN Global Compact raises many issues such as power, authority, and legitimacy. The effort to tackle it all is to increase PPP accountability. This research seeks to describe what efforts can be made to enhance private accountability within the international regime. The research undertaken is a descriptive study, focuses on public-private partnerships in the UN Global Compact regime. The study found that there were two attempts that could be done. First, by involving the stakeholders in the development of procedures, mechanisms, reporting and monitoring associated with trying to improve the company’s reputation. Second, by looking at corporate relations as agent and UN Global Compact as principal in principal-agent relation in the international regime.

40 CFR 73.34 - Recordation in accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Recordation in accounts. 73.34 Section 73.34 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.34 Recordation in accounts. (a) After a...

Self-Reliability and Motivation in a Nuclear Security Culture Enhancement Program

Energy Technology Data Exchange (ETDEWEB)

Crawford,C.; de Boer,G.; De Castro, K; Landers, Ph.D., J; Rogers, E

2009-10-19

The threat of nuclear terrorism has become a global concern. Many countries continue to make efforts to strengthen nuclear security by enhancing systems of nuclear material protection, control, and accounting (MPC&A). Though MPC&A systems can significantly upgrade nuclear security, they do not eliminate the "human factor." This paper will describe some of the key elements of a comprehensive, sustainable nuclear security culture enhancement program and how implementation can mitigate the insider threat.

76 FR 28193 - Amendments to Material Control and Accounting Regulations

Science.gov (United States)

2011-05-16

...] Amendments to Material Control and Accounting Regulations AGENCY: Nuclear Regulatory Commission. ACTION... amendments to the material control and accounting (MC&A) regulations. These regulations apply to NRC... ``accounting,'' and thus does not fully describe the accounting aspects that MC&A programs must include...

NASA FY 2000 Accountability Report

Science.gov (United States)

2000-01-01

This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

Science.gov (United States)

General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

Upgrading nuclear material protection, control and accounting in Russia

International Nuclear Information System (INIS)

Caravelli, Jack; Behan, Chris; Fishbone, Les

2001-01-01

focus on implementation of the upgrades at the Russian nuclear sites, and on certain national or infrastructure areas: Regulatory Development; Training; Physical Inventory Taking and Material Balance; Computerized Material Accounting and Control; Bar Coding; Nondestructive Assay Measurements; Bulk (Weight and Volume) Measurements; Tamper-Indicating Devices; Nuclear Material Pedestrian Portal Monitors; Access Control; Building Hardening; Federal Information System. III. Results - To date, after more than six years of work, significant progress has been achieved in a variety of ways. For example: Security improvements are underway on some 750 metric tons of highly enriched uranium and plutonium at many sites under the supervision of Minatom, Gosatomnadzor, the Russian Navy, and other Russian entities. Among these are an ingenious concrete-block delay system for plutonium storage at the Mayak Production Association and an inventory strategy at the Institute of Physics and Power Engineering that, by fostering the consolidation of items, reduces the time required to inventory them. About 850 kg of HEU have been converted to low-enriched uranium in a project that is now active at two processing sites; More than 1000 Russian MPC and A staff have undergone training at the Russian Methodological and Training Center; and Hardening of more than 90 transport vehicles has enhanced transport security. We will illustrate this progress in the paper by describing the MPC and A upgrade work at specific Russian sites. IV. Discussion - During its existence, the MPC and A Program has confronted several problems. They include issues surrounding taxation, exports, travel, assurances, and business practice. Most have been overcome, but sometimes only after long and sustained effort. Positive results have been achieved because of the mutual desire of the United States and Russia to address the need for enhanced nuclear material protection, control and accounting at Russian nuclear sites. Yet

Improving Military Accounting to Support the Military Decision-Making Process

National Research Council Canada - National Science Library

Smith, Billy

2001-01-01

.... However, with the passage of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, there are significant efforts ongoing to regain funds accountability...

The role of accounting in the industrialization efforts of the Ottoman Empire in the 19th century

Directory of Open Access Journals (Sweden)

Batuhan Güvemli

2017-12-01

Full Text Available When the need for industrialization surfaced in the 19th century, Ottoman Empire aimed to establish state-led, profit-oriented enterprises after the Imperial Edict of 1839, which is also known as Tanzimat. Experienced accountants of the state tried to do the investment calculations of an iron factory in the 1840s (Istanbul by benefiting from the merdiban accounting method, which was initially developed to record the revenues and expenditures of the state. This study contributes to the relevant literature by analyzing the adequacy of this statist-centralist accounting method within a profit-oriented environment and its role in this failed attempt towards industrialization. Merdiban allows the separation of investments as actual construction, still projected and shows the payment status of investments in details. As one of the first profit oriented investment project in the history of the Ottoman Empire, accountants mislead critical pieces of information like plans for procurement of raw materials, projected sales, payback time, capacity and depreciation. Findings indicate that neither accountants nor the method were ready to operate in a for-profit organization, eventually resulting diminish of this old accounting method in 1879. Cuando en el siglo XIX surgió la necesidad de la industrialización, el Imperio Otomano se propuso establecer empresas dirigidas por el estado y con fines de lucro después del Edicto Imperial de 1839, también conocido como Tanzimat. Contadores experimentados del estado intentaron hacer los cálculos de inversión de una fábrica de hierro en la década de 1840 (Estambul al beneficiarse del método de contabilidad merdiban, que se desarrolló inicialmente para registrar los ingresos y los gastos del estado. Este estudio contribuye a la literatura relevante mediante el análisis de la adecuación de este método de contabilidad estatista-centralista dentro de un entorno orientado a los beneficios y su papel en este

Anticipating cognitive effort: roles of perceived error-likelihood and time demands.

Science.gov (United States)

Dunn, Timothy L; Inzlicht, Michael; Risko, Evan F

2017-11-13

Why are some actions evaluated as effortful? In the present set of experiments we address this question by examining individuals' perception of effort when faced with a trade-off between two putative cognitive costs: how much time a task takes vs. how error-prone it is. Specifically, we were interested in whether individuals anticipate engaging in a small amount of hard work (i.e., low time requirement, but high error-likelihood) vs. a large amount of easy work (i.e., high time requirement, but low error-likelihood) as being more effortful. In between-subject designs, Experiments 1 through 3 demonstrated that individuals anticipate options that are high in perceived error-likelihood (yet less time consuming) as more effortful than options that are perceived to be more time consuming (yet low in error-likelihood). Further, when asked to evaluate which of the two tasks was (a) more effortful, (b) more error-prone, and (c) more time consuming, effort-based and error-based choices closely tracked one another, but this was not the case for time-based choices. Utilizing a within-subject design, Experiment 4 demonstrated overall similar pattern of judgments as Experiments 1 through 3. However, both judgments of error-likelihood and time demand similarly predicted effort judgments. Results are discussed within the context of extant accounts of cognitive control, with considerations of how error-likelihood and time demands may independently and conjunctively factor into judgments of cognitive effort.

DARPA-funded efforts in the development of novel brain-computer interface technologies.

Science.gov (United States)

Miranda, Robbin A; Casebeer, William D; Hein, Amy M; Judy, Jack W; Krotkov, Eric P; Laabs, Tracy L; Manzo, Justin E; Pankratz, Kent G; Pratt, Gill A; Sanchez, Justin C; Weber, Douglas J; Wheeler, Tracey L; Ling, Geoffrey S F

2015-04-15

The Defense Advanced Research Projects Agency (DARPA) has funded innovative scientific research and technology developments in the field of brain-computer interfaces (BCI) since the 1970s. This review highlights some of DARPA's major advances in the field of BCI, particularly those made in recent years. Two broad categories of DARPA programs are presented with respect to the ultimate goals of supporting the nation's warfighters: (1) BCI efforts aimed at restoring neural and/or behavioral function, and (2) BCI efforts aimed at improving human training and performance. The programs discussed are synergistic and complementary to one another, and, moreover, promote interdisciplinary collaborations among researchers, engineers, and clinicians. Finally, this review includes a summary of some of the remaining challenges for the field of BCI, as well as the goals of new DARPA efforts in this domain. Copyright © 2014 The Authors. Published by Elsevier B.V. All rights reserved.

The Latino Physician Shortage: How the Affordable Care Act Increases the Value of Latino Spanish-Speaking Physicians and What Efforts Can Increase Their Supply.

Science.gov (United States)

Daar, David A; Alvarez-Estrada, Miguel; Alpert, Abigail E

2018-02-01

The United States Latino population is growing at a rapid pace and is set to reach nearly 30% by 2050. The demand for culturally and linguistically competent health care is increasing in lockstep with this growth; however, the supply of doctors with skills and experience suited for this care is lagging. In particular, there is a major shortage of Latino Spanish-speaking physicians, and the gap between demand and supply is widening. The implementation of the Affordable Care Act (ACA) has increased the capacity of the US healthcare system to care for the growing Latino Spanish-speaking population, through health insurance exchanges, increased funding for safety net institutions, and efforts to improve efficiency and coordination of care, particularly with Accountable Care Organizations and the Hospital Readmissions Reduction Program. With these policies in mind, the authors discuss how the value of Latino Spanish-speaking physicians to the healthcare system has increased under the environment of the ACA. In addition, the authors highlight key efforts to increase the supply of this physician population, including the implementation of the Deferred Action for Childhood Arrivals Act, premedical pipeline programs, and academic medicine and medical school education initiatives to increase Latino representation among physicians.

Program management plan for development, demonstration, testing, and evaluation efforts associated with Oak Ridge Reservation's Land Disposal Restrictions Federal Facility Compliance Agreement

International Nuclear Information System (INIS)

Conley, T.B.

1994-04-01

This program management plan covers the development, demonstration, testing, and evaluation efforts necessary to identify treatment methods for all the waste listed in Appendix B of the ORR's LDR/FFCA as well as any new wastes which meet Appendix B criteria. To successfully identify a treatment method, at least a proof-of-principle level of understanding must be obtained: that is, the candidate processes must be demonstrated as effective in treating the wastes to the LDR; however, an optimized process is not required. Where applicable and deemed necessary and where the budgets will support them, pilot-scale demonstrations will be pursued. The overall strategy being adopted in this program will be composed of the following activities: Scoping of the study; characterization; development and screening of alternatives; treatability investigations; and detailed analysis of alternatives

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

This paper, through the review of relevant literature, examined the factors that had hindered the educational development and production of sufficient numbers of desirable quality of professional and academic accountants in Nigeria from meeting the demands of the growing Nigerian economy. Accordingly, the efforts of the ...

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Status of U.S. programs for material protection, control ampersand accounting assistance to Ukraine and Kazakstan

International Nuclear Information System (INIS)

Roche, C.T.; Zinneman, T.E.; Rudolph, R.R.

1995-01-01

The United States is one of several donor states providing technical assistance to the Newly Independent States (NIS) of the Former Soviet Union (FSU) for improving their systems for control of nuclear materials. Ukraine and Kazakstan have significant nuclear energy programs. Both countries have committed to nonproliferation of nuclear weapons. They have signed the NPT and have safeguards agreements with the U.S. concerning development of state systems of control, accounting and physical protection of nuclear materials. As directed by the DOE - International Safeguards Division (now the DOE - Russia/NIS Nuclear Materials Security Task Force), technical specialists from several national laboratories, including Argonne, Los Alamos, Oak Ridge, Pacific Northwest and Sandia, as well as representatives of other U.S. Government organizations, such as the NRC, DOD/DNA and the New Brunswick Laboratory, are interacting with government regulatory and facility personnel of Ukraine and Kazakstan. Argonne has program coordination responsibilities for both countries. In support of agreements between the U.S. and Ukraine and the U.S. and Kazakstan, the DOE is responsible for providing technical assistance and training to aid in the evaluation, design, development, and implementation of nuclear material safeguards. This assistance includes: (1) information systems for tracking and reporting the location of nuclear materials, (2) application of nuclear measurement techniques for verifying inventories, (3) material control and accounting (MC ampersand A) systems, and (4) physical protection (PP) systems. Site survey teams, including both MC ampersand A and PP experts from several national labs, have visited Ukraine and Kazakstan. This paper summarizes activities to date and future plans

The Effects of MNC Parent Effort and Social Structure on Subsidiary Absorptive Capacity

DEFF Research Database (Denmark)

Schleimer, Stephanie Christine; Pedersen, Torben

2014-01-01

of their subsidiaries. Using a teacher–student lens, this study examines the combined impact of specific structural mechanisms and motivational processes by MNC parents on the ability of 216 subsidiaries to absorb parent-initiated marketing strategies. The findings reveal that MNC parents can indeed cultivate...... subsidiaries’ ability to appropriate marketing knowledge through a combination of adopting specific social structures and investing in particular efforts. However, the effect of social structure on subsidiary absorptive capacity is indirect, and accounted for by the parents’ intensity of effort....

Student Recruitment and Retention Efforts in PETE: Cloudy Skies or Silver Linings

Science.gov (United States)

Bulger, Sean M.; Braga, Luciana; DiGiacinto, Kacey; Jones, Emily M.

2016-01-01

This article addresses current issues and trends related to teacher candidate recruitment in physical education teacher education programs. It highlights the efforts of program leaders in three different higher education institutions to recruit and retain well-qualified physical education majors. The key lessons learned from these cases serve as a…

Media in Public Resource Use Accountability: Lessons from the past ...

African Journals Online (AJOL)

chrischisoni

The role of the media in ensuring the promotion and sustenance of efforts ... social accountability and transparency in the governance systems and public .... ever increasing lack of differentiation between journalism, publicity, marketing and.

Communicative automata based programming. Society Framework

Directory of Open Access Journals (Sweden)

Andrei Micu

2015-10-01

Full Text Available One of the aims of this paper is to present a new programming paradigm based on the new paradigms intensively used in IT industry. Implementation of these techniques can improve the quality of code through modularization, not only in terms of entities used by a program, but also in terms of states in which they pass. Another aspect followed in this paper takes into account that in the development of software applications, the transition from the design to the source code is a very expensive step in terms of effort and time spent. Diagrams can hide very important details for simplicity of understanding, which can lead to incorrect or incomplete implementations. To improve this process communicative automaton based programming comes with an intermediate step. We will see how it goes after creating modeling diagrams to communicative automata and then to writing code for each of them. We show how the transition from one step to another is much easier and intuitive.

Strategic Review Process for an Accountable Care Organization and Emerging Accountable Care Best Practices.

Science.gov (United States)

Conway, Sarah J; Himmelrich, Sarah; Feeser, Scott A; Flynn, John A; Kravet, Steven J; Bailey, Jennifer; Hebert, Lindsay C; Donovan, Susan H; Kachur, Sarah G; Brown, Patricia M C; Baumgartner, William A; Berkowitz, Scott A

2018-02-02

Accountable Care Organizations (ACOs), like other care entities, must be strategic about which initiatives they support in the quest for higher value. This article reviews the current strategic planning process for the Johns Hopkins Medicine Alliance for Patients (JMAP), a Medicare Shared Savings Program Track 1 ACO. It reviews the 3 focus areas for the 2017 strategic review process - (1) optimizing care coordination for complex, at-risk patients, (2) post-acute care, and (3) specialty care integration - reviewing cost savings and quality improvement opportunities, associated best practices from the literature, and opportunities to leverage and advance existing ACO and health system efforts in each area. It then reviews the ultimate selection of priorities for the coming year and early thoughts on implementation. After the robust review process, key stakeholders voted to select interventions targeted at care coordination, post-acute care, and specialty integration including Part B drug and imaging costs. The interventions selected incorporate a mixture of enhancing current ACO initiatives, working collaboratively and synergistically on other health system initiatives, and taking on new projects deemed targeted, cost-effective, and manageable in scope. The annual strategic review has been an essential and iterative process based on performance data and informed by the collective experience of other organizations. The process allows for an evidence-based strategic plan for the ACO in pursuit of the best care for patients.

Problems of intangible assets commercialization accounting

Directory of Open Access Journals (Sweden)

S.F. Legenchyk

2016-03-01

Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

The Working Capital Funds Interim Migratory Accounting Strategy

National Research Council Canada - National Science Library

1997-01-01

... Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program...

The ASPIRE-to-Excellence Program: A Global Effort to Improve the Quality of Medical Education.

Science.gov (United States)

Hunt, Dan; Klamen, Debra; Harden, Ronald M; Ali, Farzand

2017-12-19

Publications and organizations ranking medical schools rely heavily on schools' research-oriented and grant-success data because those are the publicly available data. To address the vacuum of evidence for medical education quality, in 2012 the Association of Education in Europe (AMEE) introduced an initiative entitled A Schools Programme for International Recognition of Excellence in Education (ASPIRE) awards. ASPIRE panels of international experts in specific areas of medical education have developed internationally peer-based criteria to benchmark excellence in social accountability, student engagement, student assessment, faculty development, and simulation; they plan to publish criteria on curriculum design and development in 2018. Schools are encouraged to use ASPIRE criteria to challenge themselves and, for a fee, may submit evidence that they have met the criteria for excellence in one or more of the five areas. The international panels then judge the evidence submitted by the school and determine whether an award of excellence is merited.The authors share lessons learned from five years of program experience. Of the 88 schools submitting evidence, 38 have been recognized for their excellence in one of the ASPIRE topic areas. As the number of representatives from the schools that are awarded ASPIRE recognition continues to increase and those individuals find new ways to contribute, hopes are high for this program. Challenges remain in how to better define excellence in low-resources settings, what new areas to take on, and how to keep infrastructure costs down. However, as an example of continuing global interaction for quality improvement, optimism prevails.

25 CFR 36.120 - What type of reporting is required to ensure accountability?

Science.gov (United States)

2010-04-01

... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

Pengaruh Accounting Disclosure, Accounting Harmonization Dan Komite Audit Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Tulus Suryanto

2016-01-01

This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013.  Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, ...

Future Challenges of Accounting Education at the University of Debrecen

Directory of Open Access Journals (Sweden)

Orbán Ildikó

2016-01-01

Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

Why revisit your cost-accounting strategy.

Science.gov (United States)

Arredondo, Ricky

2014-07-01

Healthcare entities seeking to develop effective cost-accounting systems should take six steps to avoid potential pitfalls: Secure broad executive-level support for the effort. Ensure systems are in place to analyze the disparate data. Define measurable objectives to ensure that implementation achieves desired results. Give due consideration to implementation planning. Train support staff sufficiently to avoid underutilization. Develop a sufficiently broad base of staff support for the system.

1997 Operating plan for the Office of International Health Programs

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-11-01

One year ago, the Office of International Health Programs provided you with our 1996 Operating Plan, which defined our ideas and ideals for conducting business in 1996. We have again this year undertaken an intensive planning effort, first reviewing our accomplishments and shortcomings during 1996, and then developing plans and priorities for the upcoming year, taking into account input from customers and outside review panels, and ensuring that the demands on the office have been balanced with anticipated human, financial, and material resources.

Promoting Liberal Learning in a Capstone Accounting Course

Science.gov (United States)

Ahlawat, Sunita; Miller, Gerald; Shahid, Abdus

2012-01-01

This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

Challenges with Ethical Behavior and Accountability in Leadership

Directory of Open Access Journals (Sweden)

Laura Thompson

2016-04-01

Full Text Available In terms of purpose, accountability systems are designed to apply governance, and in some cases, legislate rules, in order to impact the quality of the end result, or control the behavior of people and their environments [19]. The rules within accountability systems are usually implicit, intrinsic, very detailed, and fully known by only a few people. Education and levels of leadership are some of the main factors leading to breakdown of communication and accountability within organizational structure. However, business intelligence tools like knowledge management [11], make it easier to access, capture share information and make decisions on accountability within organizations. Strategic Misalignment occurs when decisions are made, without communication or ethical standards [13]. To address the challenges associated with accountability in for and non profit organizations, a sequential explanatory mixed method design was employed, along with action research. Participants of the study were interviewed and asked seven qualitative questions, in efforts to explain the quantitative results. The process to gather and culminate the qualitative results took approximately 6 months. Three main classifications of accountability systems were derived from the interviews; personal accountability, financial accountability, and organizational accountability [8]. To ensure the credibility of findings in the qualitative analysis, the framework for additional study with more rigor is presented here.

Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

Science.gov (United States)

Alanzi, Khalid A.; Alfraih, Mishari M.

2017-01-01

Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

Early College for All: Efforts to Scale up Early Colleges in Multiple Settings

Science.gov (United States)

Edmunds, Julie A.

2016-01-01

Given the positive impacts of the small, stand-alone early college model and the desire to provide those benefits to more students, organizations have begun efforts to scale up the early college model in a variety of settings. These efforts have been supported by the federal government, particularly by the Investing in Innovation (i3) program.…

Vocal effort modulates the motor planning of short speech structures

Science.gov (United States)

Taitz, Alan; Shalom, Diego E.; Trevisan, Marcos A.

2018-05-01

Speech requires programming the sequence of vocal gestures that produce the sounds of words. Here we explored the timing of this program by asking our participants to pronounce, as quickly as possible, a sequence of consonant-consonant-vowel (CCV) structures appearing on screen. We measured the delay between visual presentation and voice onset. In the case of plosive consonants, produced by sharp and well defined movements of the vocal tract, we found that delays are positively correlated with the duration of the transition between consonants. We then used a battery of statistical tests and mathematical vocal models to show that delays reflect the motor planning of CCVs and transitions are proxy indicators of the vocal effort needed to produce them. These results support that the effort required to produce the sequence of movements of a vocal gesture modulates the onset of the motor plan.

Why are U.S. nuclear weapon modernization efforts controversial?

Science.gov (United States)

Acton, James

2016-03-01

U.S. nuclear weapon modernization programs are focused on extending the lives of existing warheads and developing new delivery vehicles to replace ageing bombers, intercontinental ballistic missiles, and ballistic missile submarines. These efforts are contested and controversial. Some critics argue that they are largely unnecessary, financially wasteful and potentially destabilizing. Other critics posit that they do not go far enough and that nuclear weapons with new military capabilities are required. At its core, this debate centers on three strategic questions. First, what roles should nuclear weapons be assigned? Second, what military capabilities do nuclear weapons need to fulfill these roles? Third, how severe are the unintended escalation risks associated with particular systems? Proponents of scaled-down modernization efforts generally argue for reducing the role of nuclear weapons but also that, even under existing policy, new military capabilities are not required. They also tend to stress the escalation risks of new--and even some existing--capabilities. Proponents of enhanced modernization efforts tend to advocate for a more expansive role for nuclear weapons in national security strategy. They also often argue that nuclear deterrence would be enhanced by lower yield weapons and/or so called bunker busters able to destroy more deeply buried targets. The debate is further fueled by technical disagreements over many aspects of ongoing and proposed modernization efforts. Some of these disagreements--such as the need for warhead life extension programs and their necessary scope--are essentially impossible to resolve at the unclassified level. By contrast, unclassified analysis can help elucidate--though not answer--other questions, such as the potential value of bunker busters.

Comparative assessment of world research efforts on magnetic confinement fusion

International Nuclear Information System (INIS)

McKenney, B.L.; McGrain, M.; Rutherford, P.H.

1990-02-01

This report presents a comparative assessment of the world's four major research efforts on magnetic confinement fusion, including a comparison of the capabilities in the Soviet Union, the European Community (Western Europe), Japan, and the United States. A comparative evaluation is provided in six areas: tokamak confinement; alternate confinement approaches; plasma technology and engineering; and fusion computations. The panel members are involved actively in fusion-related research, and have extensive experience in previous assessments and reviews of the world's four major fusion programs. Although the world's four major fusion efforts are roughly comparable in overall capabilities, two conclusions of this report are inescapable. First, the Soviet fusion effort is presently the weakest of the four programs in most areas of the assessment. Second, if present trends continue, the United States, once unambiguously the world leader in fusion research, will soon lose its position of leadership to the West European and Japanese fusion programs. Indeed, before the middle 1990s, the upgraded large-tokamak facilities, JT-60U (Japan) and JET (Western Europe), are likely to explore plasma conditions and operating regimes well beyond the capabilities of the TFTR tokamak (United States). In addition, if present trends continue in the areas of fusion nuclear technology and materials, and plasma technology and materials, and plasma technology development, the capabilities of Japan and Western Europe in these areas (both with regard to test facilities and fusion-specific industrial capabilities) will surpass those of the United States by a substantial margin before the middle 1990s

What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

NARCIS (Netherlands)

Koenigsgruber, R.; Gross, C.

2012-01-01

The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

The Impact of New Technology on Accounting Education.

Science.gov (United States)

Shaoul, Jean

The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

Evaluating the impact of implementation factors on family-based prevention programming: methods for strengthening causal inference.

Science.gov (United States)

Crowley, D Max; Coffman, Donna L; Feinberg, Mark E; Greenberg, Mark T; Spoth, Richard L

2014-04-01

Despite growing recognition of the important role implementation plays in successful prevention efforts, relatively little work has sought to demonstrate a causal relationship between implementation factors and participant outcomes. In turn, failure to explore the implementation-to-outcome link limits our understanding of the mechanisms essential to successful programming. This gap is partially due to the inability of current methodological procedures within prevention science to account for the multitude of confounders responsible for variation in implementation factors (i.e., selection bias). The current paper illustrates how propensity and marginal structural models can be used to improve causal inferences involving implementation factors not easily randomized (e.g., participant attendance). We first present analytic steps for simultaneously evaluating the impact of multiple implementation factors on prevention program outcome. Then, we demonstrate this approach for evaluating the impact of enrollment and attendance in a family program, over and above the impact of a school-based program, within PROSPER, a large-scale real-world prevention trial. Findings illustrate the capacity of this approach to successfully account for confounders that influence enrollment and attendance, thereby more accurately representing true causal relations. For instance, after accounting for selection bias, we observed a 5% reduction in the prevalence of 11th grade underage drinking for those who chose to receive a family program and school program compared to those who received only the school program. Further, we detected a 7% reduction in underage drinking for those with high attendance in the family program.

Perceptions of the impact of accountability on the role of principals.

Directory of Open Access Journals (Sweden)

James E. Lyons

2006-06-01

Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

Food Assistance: Efforts To Control Fraud and Abuse in the Child and Adult Care Food Program Should Be Strengthened. United States General Accounting Office Report to Congressional Committees.

Science.gov (United States)

Robertson, Robert E.

The Child and Adult Care Food Program provides over $1.5 billion in benefits annually to children and adults in day care. In order to address the longstanding problems of fraud and abuse present in the program, state agencies have been charged with the responsibility for implementing Food and Nutrition Service's (FNS) regulations to prevent and…

Heisenberg, his wife s account

International Nuclear Information System (INIS)

Heisenberg, E.

1990-01-01

A wife tells about her husband life, Werner Heisenberg, Physics Nobel Price in 1932. After a happy childhood, this brilliant student was Albert Einstein, Niels Bohr, Arnold Sommerfeld s student. But at the nazism time, the great physician refused to leave his country, guaranteeing the Hitler regime and taking part in effort of war, that is to say the run to the bomb. The account of Elisabeth Heisenberg, although subjective, allows to understand the scientist s behaviour face terrifying realities of his time. (N.C.)

49 CFR 26.53 - What are the good faith efforts procedures recipients follow in situations where there are...

Science.gov (United States)

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false What are the good faith efforts procedures... TRANSPORTATION FINANCIAL ASSISTANCE PROGRAMS Goals, Good Faith Efforts, and Counting § 26.53 What are the good... good faith efforts to meet it. You must determine that a bidder/offeror has made good faith efforts if...

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

Guidelines for developing certification programs for newly generated TRU waste

International Nuclear Information System (INIS)

Whitty, W.J.; Ostenak, C.A.; Pillay, K.K.S.; Geoffrion, R.R.

1983-05-01

These guidelines were prepared with direction from the US Department of Energy (DOE) Transuranic (TRU) Waste Management Program in support of the DOE effort to certify that newly generated TRU wastes meet the Waste Isolation Pilot Plant (WIPP) Waste Acceptance Criteria. The guidelines provide instructions for generic Certification Program preparation for TRU-waste generators preparing site-specific Certification Programs in response to WIPP requirements. The guidelines address all major aspects of a Certification Program that are necessary to satisfy the WIPP Waste Acceptance Criteria and their associated Compliance Requirements and Certification Quality Assurance Requirements. The details of the major element of a Certification Program, namely, the Certification Plan, are described. The Certification Plan relies on supporting data and control documentation to provide a traceable, auditable account of certification activities. Examples of specific parts of the Certification Plan illustrate the recommended degree of detail. Also, a brief description of generic waste processes related to certification activities is included

A Semantic Web-Based Methodology for Describing Scientific Research Efforts

Science.gov (United States)

Gandara, Aida

2013-01-01

Scientists produce research resources that are useful to future research and innovative efforts. In a typical scientific scenario, the results created by a collaborative team often include numerous artifacts, observations and relationships relevant to research findings, such as programs that generate data, parameters that impact outputs, workflows…

Near-real-time material accountancy - A technical status report

International Nuclear Information System (INIS)

Lovett, J.; Ikawa, K.; Sellinschegg, D.; Shipley, J.

1983-01-01

Near-Real-time materials accountancy as applied to reprocessing plants involves two major elements, measurement of the in-process physical inventory at frequent intervals, and statistical evaluation of the resulting sequential material balance data. For most reprocessing plants the bulk of the in-process inventory is in measurable intermediate ''buffer'' tanks. The plutonium inventory in the solvent extraction system, which does not appear to be directly measureable, could cause a reduction in sensitivity of the sequential data analysis. Studies are in progress, and it is hoped that an acceptable means for accounting for these variations can be found. Consultants at a meeting in January 1982 agreed that statistical tests for evaluating sequential material balance data will increase both detection timeliness and detection sensitivity. IAEA verification of operator-generated measurement data is an area requiring significantly increased effort, but here too studies are in progress which should help to reduce inspection effort in increased effectiveness

Opportunities for cost-sharing in conservation: variation in volunteering effort across protected areas.

Science.gov (United States)

Armsworth, Paul R; Cantú-Salazar, Lisette; Parnell, Mark; Booth, Josephine E; Stoneman, Rob; Davies, Zoe G

2013-01-01

Efforts to expand protected area networks are limited by the costs of managing protected sites. Volunteers who donate labor to help manage protected areas can help defray these costs. However, volunteers may be willing to donate more labor to some protected areas than others. Understanding variation in volunteering effort would enable conservation organizations to account for volunteer labor in their strategic planning. We examined variation in volunteering effort across 59 small protected areas managed by Yorkshire Wildlife Trust, a regional conservation nonprofit in the United Kingdom. Three surveys of volunteering effort reveal consistent patterns of variation across protected areas. Using the most detailed of these sources, a survey of site managers, we estimate that volunteers provided 3200 days of labor per year across the 59 sites with a total value exceeding that of paid staff time spent managing the sites. The median percentage by which volunteer labor supplements management costs on the sites was 36%. Volunteering effort and paid management costs are positively correlated, after controlling for the effect of site area. We examined how well a range of characteristics of the protected areas and surrounding communities explain variation in volunteering effort. Protected areas that are larger have been protected for longer and that are located near to denser conurbations experience greater volunteering effort. Together these factors explain 38% of the observed variation in volunteering effort across protected areas.

32 CFR 2400.29 - Accountability and control.

Science.gov (United States)

2010-07-01

... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and... serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top...

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

Personal Values and Attitudes towards Societal and Environmental Accountability: A Study of MBA Students

Science.gov (United States)

Bhattacharyya, Asit

2016-01-01

Efforts to promote corporate societal and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known regarding current attitudes on this subject or the determinants of these attitudes. To address this issue, this study examines the…

The Accounting Class as Accounting Firm: A Model Program for Developing Technical and Managerial Skills

Science.gov (United States)

Docherty, Gary

1976-01-01

One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works

Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

Science.gov (United States)

Kraeger, Patsy; Robichau, Robbie

2017-01-01

Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

A Change Impact Analysis to Characterize Evolving Program Behaviors

Science.gov (United States)

Rungta, Neha Shyam; Person, Suzette; Branchaud, Joshua

2012-01-01

Change impact analysis techniques estimate the potential effects of changes made to software. Directed Incremental Symbolic Execution (DiSE) is an intraprocedural technique for characterizing the impact of software changes on program behaviors. DiSE first estimates the impact of the changes on the source code using program slicing techniques, and then uses the impact sets to guide symbolic execution to generate path conditions that characterize impacted program behaviors. DiSE, however, cannot reason about the flow of impact between methods and will fail to generate path conditions for certain impacted program behaviors. In this work, we present iDiSE, an extension to DiSE that performs an interprocedural analysis. iDiSE combines static and dynamic calling context information to efficiently generate impacted program behaviors across calling contexts. Information about impacted program behaviors is useful for testing, verification, and debugging of evolving programs. We present a case-study of our implementation of the iDiSE algorithm to demonstrate its efficiency at computing impacted program behaviors. Traditional notions of coverage are insufficient for characterizing the testing efforts used to validate evolving program behaviors because they do not take into account the impact of changes to the code. In this work we present novel definitions of impacted coverage metrics that are useful for evaluating the testing effort required to test evolving programs. We then describe how the notions of impacted coverage can be used to configure techniques such as DiSE and iDiSE in order to support regression testing related tasks. We also discuss how DiSE and iDiSE can be configured for debugging finding the root cause of errors introduced by changes made to the code. In our empirical evaluation we demonstrate that the configurations of DiSE and iDiSE can be used to support various software maintenance tasks

Reviews on the efficient nuclear material accountability at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Sook; Ko, Han Suk; Lee, Seung Ho; Park, Ho Joon; Lee, Byung Doo

2011-01-01

KAERI(Korea Atomic Energy Research Institute) is constantly trying to efficiently implement safeguards in order to ensure international transparency and the credibility of KAERI safeguards. In its continuing efforts to implement safeguards efficiently, KAERI has developed KASIS(KAERI Safeguards Information Treatment System) and has linked KASIS with the RF ID system and HANARO fuel fabrication facility system. This paper describes the status of enhanced nuclear material accountancy through the development of KASIS at KAERI. The plans to more effectively implement nuclear material accountancy at KAERI are also reviewed

Changes in Accounting Education Include Increased Use of Writing Tasks.

Science.gov (United States)

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

Overview of the Hanford Site Performance Assurance Program

International Nuclear Information System (INIS)

Duncan, M.R.; Billings, M.P.; Delvin, W.L.; Scott, D.D.; Weatherby, J.W.

1991-01-01

This paper reports on a safeguards and security performance assurance program which encompasses the routine and special activities carried out to assure that safeguards and security subsystems and components are operating in a effective and reliable manner. At the Hanford Site, performance assurance involves widely varied activities, e.g., force-on-force exercises, functional testing of security components, and limited scope performance testing of material control and accountability subsystems. These activities belong to one of four categories: performance testing, functional testing, inspection, and preventive maintenance. Using categories has aided in identifying and assessing the relevant contribution each activity makes to the performance assurance program. Efforts have progressed toward incorporating performance assurance activities into the assessment of protection effectiveness required for Master Safeguards and Security Agreement development and its associated verification and validation process

Illinois Occupational Skill Standards: Accounting Services Cluster.

Science.gov (United States)

Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

25 CFR 39.409 - How does the OIEP Director ensure accountability?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of the...

Accountability for the Quality of Care Provided to People with Serious Illness

Science.gov (United States)

Hudson Scholle, Sarah; Briefer French, Jessica

2018-01-01

Abstract Background: Care for patients with serious illness is an emerging practice area that has gained attention as value-based purchasing has increased. While the number of programs is growing, their impact on care quality and outcomes is unknown. Objective: With support from the Gordon and Betty Moore Foundation, the National Committee for Quality Assurance (NCQA) is assessing the feasibility of creating an accountability program focused on serious illness care. Methods: This article describes the process of developing an accountability program, findings from our initial work, and our plans to develop measures for a serious illness care accountability program. We focused on three questions: 1. What patient populations should be targeted for measurement?2. What entities have accountability for ensuring high-quality care for serious illness?3. What structures, processes, and outcomes should be evaluated in an accountability program for serious illness care? Results: Our environmental scan showed that the evidence base for specific patient populations or care models is not sufficiently mature to justify traditional structure and process measures. In visits to serious illness care programs, we observed different staffing models, care models, care settings, and payment structures. We found a gap between recommended inclusion criteria and services when compared to inclusion criteria and services offered by existing programs. Conclusions: To address the challenges, NCQA intends to develop outcome measures driven by patient and family priorities. Structure and process measures will focus on building organizations' capacity to measure outcomes, including patient engagement and outcomes, linked to patient goals. PMID:29313755

Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

Science.gov (United States)

Palmer, Kristine N.; And Others

1997-01-01

Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

UNHCR and the pursuit of international protection: accountability through technology?

DEFF Research Database (Denmark)

Jacobsen, Katja Lindskov; Sandvik, Kristin B.

2018-01-01

Better management and new technological solutions are increasingly portrayed as the way to improve refugee protection and enhance the accountability of humanitarian actors. Taking concepts of legibility, quantification and co-production as the point of departure, this article explores how techno-bureaucratic...... practices shape conceptions of international refugee protection. We do this by examining the evolving roles of results-based management (RBM), biometrics and cash-based interventions as ‘accountability technologies’ in the United Nations High Commissioner for Refugees’ international protection efforts...

Computer aided accountancy for tritium handling systems

International Nuclear Information System (INIS)

Spannagel, G.; Schmid, C.

1993-03-01

A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de

A Symbolic Approach to Permission Accounting for Concurrent Reasoning

NARCIS (Netherlands)

Huisman, Marieke; Mostowski, Wojciech

2015-01-01

Permission accounting is fundamental to modular, thread-local reasoning about concurrent programs. This paper presents a new, symbolic system for permission accounting. In existing systems, permissions are numeric value-based and refer to the current thread only. Our system is based on symbolic

78 FR 37598 - Missing Participants in Individual Account Plans

Science.gov (United States)

2013-06-21

... information from the public to assist it in making decisions about implementing a new program to deal with... allocated to such participant's account.'' Before making decisions about implementing a missing participants... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY...

Obligatory Effort [Hishtadlut] as an Explanatory Model: A Critique of Reproductive Choice and Control.

Science.gov (United States)

Teman, Elly; Ivry, Tsipy; Goren, Heela

2016-06-01

Studies on reproductive technologies often examine women's reproductive lives in terms of choice and control. Drawing on 48 accounts of procreative experiences of religiously devout Jewish women in Israel and the US, we examine their attitudes, understandings and experiences of pregnancy, reproductive technologies and prenatal testing. We suggest that the concept of hishtadlut-"obligatory effort"-works as an explanatory model that organizes Haredi women's reproductive careers and their negotiations of reproductive technologies. As an elastic category with negotiable and dynamic boundaries, hishtadlut gives ultra-orthodox Jewish women room for effort without the assumption of control; it allows them to exercise discretion in relation to medical issues without framing their efforts in terms of individual choice. Haredi women hold themselves responsible for making their obligatory effort and not for pregnancy outcomes. We suggest that an alternative paradigm to autonomous choice and control emerges from cosmological orders where reproductive duties constitute "obligatory choices."

SCATS: SRB Cost Accounting and Tracking System handbook

Science.gov (United States)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

Integrating Ethics in Community Colleges' Accounting Programs.

Science.gov (United States)

Clarke, Clifton

1990-01-01

Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

The humanistic approach in the Public Accountant Education

Directory of Open Access Journals (Sweden)

José Carlos Dextre Flores

2011-06-01

Full Text Available The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach.

WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

Directory of Open Access Journals (Sweden)

Hidayatul Ihsan

2016-08-01

Full Text Available This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD, was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

Accounting for sampling patterns reverses the relative importance of trade and climate for the global sharing of exotic plants

Science.gov (United States)

Sofaer, Helen R.; Jarnevich, Catherine S.

2017-01-01

AimThe distributions of exotic species reflect patterns of human-mediated dispersal, species climatic tolerances and a suite of other biotic and abiotic factors. The relative importance of each of these factors will shape how the spread of exotic species is affected by ongoing economic globalization and climate change. However, patterns of trade may be correlated with variation in scientific sampling effort globally, potentially confounding studies that do not account for sampling patterns.LocationGlobal.Time periodMuseum records, generally from the 1800s up to 2015.Major taxa studiedPlant species exotic to the United States.MethodsWe used data from the Global Biodiversity Information Facility (GBIF) to summarize the number of plant species with exotic occurrences in the United States that also occur in each other country world-wide. We assessed the relative importance of trade and climatic similarity for explaining variation in the number of shared species while evaluating several methods to account for variation in sampling effort among countries.ResultsAccounting for variation in sampling effort reversed the relative importance of trade and climate for explaining numbers of shared species. Trade was strongly correlated with numbers of shared U.S. exotic plants between the United States and other countries before, but not after, accounting for sampling variation among countries. Conversely, accounting for sampling effort strengthened the relationship between climatic similarity and species sharing. Using the number of records as a measure of sampling effort provided a straightforward approach for the analysis of occurrence data, whereas species richness estimators and rarefaction were less effective at removing sampling bias.Main conclusionsOur work provides support for broad-scale climatic limitation on the distributions of exotic species, illustrates the need to account for variation in sampling effort in large biodiversity databases, and highlights the

Accountability. State Implementation of Common Core State Standards

Science.gov (United States)

Anderson, Kimberly; Mira, Mary Elizabeth

2014-01-01

All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

Report of the Material Control and Material Accounting Task Force

International Nuclear Information System (INIS)

1978-03-01

In September 1977 a Task Force was formed to complete a study of the role of material control and material accounting in NRC's safeguards program. The Task Force's assignment was to: define the roles and objectives of material control and material accounting in the NRC safeguards program; recommend goals for the material control and material accounting systems based on their roles and objectives; assess the extent to which the existing safeguards regulatory base meets or provides the capability to meet the recommended goals; and provide direction for material control and material accounting development, including both near-term and long-term upgrades. The study was limited to domestic nuclear facilities possessing significant amounts of plutonium, uranium-233 or highly enriched uranium in unsealed form. The Task Force findings are reported

Social facilitation in virtual reality-enhanced exercise: competitiveness moderates exercise effort of older adults.

Science.gov (United States)

Anderson-Hanley, Cay; Snyder, Amanda L; Nimon, Joseph P; Arciero, Paul J

2011-01-01

This study examined the effect of virtual social facilitation and competitiveness on exercise effort in exergaming older adults. Fourteen exergaming older adults participated. Competitiveness was assessed prior to the start of exercise. Participants were trained to ride a "cybercycle;" a virtual reality-enhanced stationary bike with interactive competition. After establishing a cybercycling baseline, competitive avatars were introduced. Pedaling effort (watts) was assessed. Repeated measures ANOVA revealed a significant group (high vs low competitiveness) × time (pre- to post-avatar) interaction (F[1,12] = 13.1, P = 0.003). Virtual social facilitation increased exercise effort among more competitive exercisers. Exercise programs that match competitiveness may maximize exercise effort.

An Evaluation of State Energy Program Accomplishments: 2002 Program Year

Energy Technology Data Exchange (ETDEWEB)

Schweitzer, M.

2005-07-13

The U.S. Department of Energy's (DOE's) State Energy Program (SEP) was established in 1996 by merging the State Energy Conservation Program (SECP) and the Institutional Conservation Program (ICP), both of which had been in existence since 1976 (U.S. DOE 2001a). The SEP provides financial and technical assistance for a wide variety of energy efficiency and renewable energy activities undertaken by the states and territories. SEP provides money to each state and territory according to a formula that accounts for population and energy use. In addition to these ''Formula Grants'', SEP ''Special Project'' funds are made available on a competitive basis to carry out specific types of energy efficiency and renewable energy activities (U.S. DOE 2003c). The resources provided by DOE typically are augmented by money and in-kind assistance from a number of sources, including other federal agencies, state and local governments, and the private sector. The states SEP efforts include several mandatory activities, such as establishing lighting efficiency standards for public buildings, promoting car and vanpools and public transportation, and establishing policies for energy-efficient government procurement practices. The states and territories also engage in a broad range of optional activities, including holding workshops and training sessions on a variety of topics related to energy efficiency and renewable energy, providing energy audits and building retrofit services, offering technical assistance, supporting loan and grant programs, and encouraging the adoption of alternative energy technologies. The scope and variety of activities undertaken by the various states and territories is extremely broad, and this reflects the diversity of conditions and needs found across the country and the efforts of participating states and territories to respond to them. The purpose of this report is to present estimates of the energy and

Toward a Useful Model for Group Mentoring in Public Accounting Firms

Directory of Open Access Journals (Sweden)

Steven J. Johnson

2013-07-01

Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

Epidemiological accountability: philanthropists, global health and the audit of saving lives

Science.gov (United States)

Reubi, David

2018-01-01

Abstract There have been concerns about the recent private turn and re-emergence of philanthropies in world health, with many worrying about philanthropies’ perceived lack of transparency and accountability. In contrast, I argue that while the private turn might have led to a decline in democratic or public accountability, it did not bring an end to all forms of accountability. Specifically, I suggest that philanthropists’ involvement in global health has led to the spread of another, new form of accountability: epidemiological accountability. The latter is a combination of two regimes of expertise and practices hitherto kept separate: audit and epidemiology. To substantiate this argument, I draw on my research on the Bloomberg Initiative – a global effort to reduce tobacco use spearheaded by the Bloomberg and Gates foundations. PMID:29805316

A Web-based database for pathology faculty effort reporting.

Science.gov (United States)

Dee, Fred R; Haugen, Thomas H; Wynn, Philip A; Leaven, Timothy C; Kemp, John D; Cohen, Michael B

2008-04-01

To ensure appropriate mission-based budgeting and equitable distribution of funds for faculty salaries, our compensation committee developed a pathology-specific effort reporting database. Principles included the following: (1) measurement should be done by web-based databases; (2) most entry should be done by departmental administration or be relational to other databases; (3) data entry categories should be aligned with funding streams; and (4) units of effort should be equal across categories of effort (service, teaching, research). MySQL was used for all data transactions (http://dev.mysql.com/downloads), and scripts were constructed using PERL (http://www.perl.org). Data are accessed with forms that correspond to fields in the database. The committee's work resulted in a novel database using pathology value units (PVUs) as a standard quantitative measure of effort for activities in an academic pathology department. The most common calculation was to estimate the number of hours required for a specific task, divide by 2080 hours (a Medicare year) and then multiply by 100. Other methods included assigning a baseline PVU for program, laboratory, or course directorship with an increment for each student or staff in that unit. With these methods, a faculty member should acquire approximately 100 PVUs. Some outcomes include (1) plotting PVUs versus salary to identify outliers for salary correction, (2) quantifying effort in activities outside the department, (3) documenting salary expenditure for unfunded research, (4) evaluating salary equity by plotting PVUs versus salary by sex, and (5) aggregating data by category of effort for mission-based budgeting and long-term planning.

Maintenance improvement program

International Nuclear Information System (INIS)

Derbonne, D.R.; Plunkett, T.F.; Simpson, J.R.

1989-01-01

During fuel cycle 1 at River Bend station, considerable effort was expended to reduce corrective maintenance work orders (MWOs) to <1,000. This was done by complementing the plant staff with costly contract personnel. Coming out of the first refueling outage, most contract personnel were released. The change in MWO backlog started a steady rise. It became readily apparent that to avoid costly contract staff time, a maintenance improvement program (MIP) was necessary. The MIP Was primarily directed at two areas: crew efficiency improvements and improved preplanned MWO packages. The overall effect of the MIP was to achieve significant productivity improvements with reduced operation and maintenance cost by providing frequent accountability to all levels of maintenance supervision. The MIP also produced a feeling of pride among the maintenance department employees that had not really existed before. This was the best benefit of all

A Priori Implementation Effort Estimation for HW Design Based on Independent-Path Analysis

DEFF Research Database (Denmark)

Abildgren, Rasmus; Diguet, Jean-Philippe; Bomel, Pierre

2008-01-01

that with the proposed approach it is possible to estimate the hardware implementation effort. This approach, part of our light design space exploration concept, is implemented in our framework ‘‘Design-Trotter'' and offers a new type of tool that can help designers and managers to reduce the time-to-market factor......This paper presents a metric-based approach for estimating the hardware implementation effort (in terms of time) for an application in relation to the number of linear-independent paths of its algorithms. We exploit the relation between the number of edges and linear-independent paths...... in an algorithm and the corresponding implementation effort. We propose an adaptation of the concept of cyclomatic complexity, complemented with a correction function to take designers' learning curve and experience into account. Our experimental results, composed of a training and a validation phase, show...

Students' performance in accounting: differential effect of field dependence-independence as a learning style.

Science.gov (United States)

Bernardi, Richard A

2003-08-01

This study examined the differential moderating effects associated with field dependence-independence and perceptions of stress on students' performance after controlling for SAT Mathematics and Verbal scores as well as students' actual effort on homework. The average performance of 178 third-year accounting majors over three examinations was used to evaluate their understanding of financial accounting. The students also took the Group Embedded Figures Test. While the data indicate that the most significant variables were students' effort, SAT Verbal scores, and their perceptions of stress, these variables were differentially associated with students' performance depending upon whether the student was classified as a field-independent or field-dependent learner.

Cost accounting in Kernforschungsanlage Juelich Gesellschaft mit beschraenkter Haftung (KFA)

International Nuclear Information System (INIS)

Seidel, G.; Schilling, H.

1979-01-01

The paper gives an overview about the organization and the research program of the Kernforschungsanalage Juelich Gesellschaft mit beschraenkter Haftung (KFA). The cost accounting system is discussed in detail, cost categories, cost centers, units of production and the data flow of the cost accounting are described. The distribution of the resulting management accounting reports and all sorts of EDP-result listings of the cost accounting system is described. (A.N.)

Accountability and the Use of Raids to Fight Trafficking

Directory of Open Access Journals (Sweden)

Melissa Ditmore

2012-06-01

Full Text Available Accountability in anti-trafficking efforts is a crucial but often overlooked aspect of deciding whether such efforts are truly rooted in a human rights framework. In a rush to help, and inspired by sensationalised views of what human trafficking is, many campaigns actually harm the very people they are supposed to assist. Law enforcement raids are one such effort, as they do not take into account the very different power dynamics between the actor engaging in the raid, and the person who is subject to the raid. Data from the United States suggests that raids conducted by local law enforcement agencies are an ineffective means of locating and identifying trafficked persons. Research also reveals that raids are all too frequently accompanied by violations of the human rights of trafficked persons and sex workers alike, and can therefore be counterproductive to the underlying goals of anti-trafficking initiatives. Findings suggest that a rights-based and “survivor-centred” approach to trafficking in persons requires the development and promotion of alternative methods of identifying and protecting the rights of trafficked persons which prioritise the needs, agency, and self-determination of trafficking survivors. They also indicate that preventative approaches, which address the circumstances that facilitate trafficking in persons, should be pursued over law enforcement based responses.

Department of Energy Nuclear Material Protection, Control, and Accounting Program at the Mangyshlak Atomic Energy Complex, Aktau, Republic of Kazakhstan

International Nuclear Information System (INIS)

Case, R.; Berry, R.B.; Eras, A.

1998-01-01

As part of the Cooperative Threat Reduction Nuclear Material Protection, Control, and Accounting (MPC and A) Program, the US Department of Energy and Mangyshlak Atomic Energy Complex (MAEC), Aktau, Republic of Kazakstan have cooperated to enhance existing MAEC MPC and A features at the BN-350 liquid-metal fast-breeder reactor. This paper describes the methodology of the enhancement activities and provides representative examples of the MPC and A augmentation implemented at the MAEC

How do different components of Effortful Control contribute to children's mathematics achievement?

Directory of Open Access Journals (Sweden)

Noelia eSánchez-Pérez

2015-09-01

Full Text Available This work sought to investigate the specific contribution of two different components of Effortful Control -attentional focusing and inhibitory control- to children’s mathematics achievement. The sample was composed of 142 children aged 9 to 12 years old. Effortful Control components were measured through the Temperament in Middle Childhood Questionnaire (TMCQ; parent´s report; math achievement was measured via teacher’s report and through the standard Woodcock-Johnson test. Additionally, the contribution of other cognitive and socio-emotional processes was taken into account. Our results showed that only attentional focusing significantly contributed to the variance of children’s mathematics achievement; interestingly, mediational models showed that the relationship between effortful attentional self-regulation and mathematics achievement was mediated by academic peer popularity, as well as by intelligence and study skills. Results are discussed in the light of the current theories on the role of children’ self-regulation abilities in the context of school.

Automated processing of nuclear materials accounting data

International Nuclear Information System (INIS)

Straka, J.; Pacak, P.; Moravec, J.

1980-01-01

An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

Accounting for Lean Implementation in Government Enterprise: Intended and Unintended Consequences

OpenAIRE

Chester S. Labedz; John R. Gray

2013-01-01

This research explores the effects of implementing a lean production system in a government facility. The organization’s formal accounting practices delay recognition of production savings, but informally the facility promotes its lean efforts through attention-getting, off-the-books, “innovative†accounting. The authors state three propositions relating to customer effects of the lean improvements and the financial approaches. They then state four hypotheses relating to the measures’ ...

Taking control: how citizens can hold industry to account

Energy Technology Data Exchange (ETDEWEB)

Wilson, Emma; Schwarte, Christoph; Cotula, Lorenzo; Garside, Ben; Siegele, Linda

2009-01-15

The oil, gas and mining industries look set to remain major players in global development, despite urgent efforts to end the world's fossil fuel dependency and diversify energy sources. The activities of the extractive industries often impinge directly, and sometimes harshly, on communities and the environment. But local people are rising to the challenge. From Azerbaijan to Nigeria, Kazakhstan, Mali and Mongolia, citizens are working to promote transparency, accountability and responsible practice in these industries. A lack of skills and resources can impede crucial progress – so knowing the tools that work to make industry accountable is key.

Comparison of cardiovascular response to combined static-dynamic effort, postprandial dynamic effort and dynamic effort alone in patients with chronic ischemic heart disease

International Nuclear Information System (INIS)

Hung, J.; McKillip, J.; Savin, W.; Magder, S.; Kraus, R.; Houston, N.; Goris, M.; Haskell, W.; DeBusk, R.

1982-01-01

The cardiovascular responses to combined static-dynamic effort, postprandial dynamic effort and dynamic effort alone were evaluated by upright bicycle ergometry during equilibrium-gated blood pool scintigraphy in 24 men, mean age 59 +/- 8 years, with chronic ischemic heart disease. Combined static-dynamic effort and the postprandial state elicited a peak cardiovascular response similar to that of dynamic effort alone. Heart rate, intraarterial systolic and diastolic pressures, rate-pressure product and ejection fraction were similar for the three test conditions at the onset of ischemia and at peak effort. The prevalence and extent of exercise-induced ischemic left ventricular dysfunction, ST-segment depression, angina pectoris and ventricular ectopic activity were also similar during the three test conditions. Direct and indirect measurements of systolic and diastolic blood pressure were highly correlated. The onset of ischemic ST-segment depression and angina pectoris correlated as strongly with heart rate alone as with the rate-pressure product during all three test conditions. The cardiovascular response to combined static-dynamic effort and to postprandial dynamic effort becomes more similar to that of dynamic effort alone as dynamic effort reaches a symptom limit. If significant ischemic and arrhythmic abnormalities are absent during symptom-limited dynamic exercise testing, they are unlikely to appear during combined static-dynamic or postprandial dynamic effort

Modeling to Mars: a NASA Model Based Systems Engineering Pathfinder Effort

Science.gov (United States)

Phojanamongkolkij, Nipa; Lee, Kristopher A.; Miller, Scott T.; Vorndran, Kenneth A.; Vaden, Karl R.; Ross, Eric P.; Powell, Bobby C.; Moses, Robert W.

2017-01-01

The NASA Engineering Safety Center (NESC) Systems Engineering (SE) Technical Discipline Team (TDT) initiated the Model Based Systems Engineering (MBSE) Pathfinder effort in FY16. The goals and objectives of the MBSE Pathfinder include developing and advancing MBSE capability across NASA, applying MBSE to real NASA issues, and capturing issues and opportunities surrounding MBSE. The Pathfinder effort consisted of four teams, with each team addressing a particular focus area. This paper focuses on Pathfinder team 1 with the focus area of architectures and mission campaigns. These efforts covered the timeframe of February 2016 through September 2016. The team was comprised of eight team members from seven NASA Centers (Glenn Research Center, Langley Research Center, Ames Research Center, Goddard Space Flight Center IV&V Facility, Johnson Space Center, Marshall Space Flight Center, and Stennis Space Center). Collectively, the team had varying levels of knowledge, skills and expertise in systems engineering and MBSE. The team applied their existing and newly acquired system modeling knowledge and expertise to develop modeling products for a campaign (Program) of crew and cargo missions (Projects) to establish a human presence on Mars utilizing In-Situ Resource Utilization (ISRU). Pathfinder team 1 developed a subset of modeling products that are required for a Program System Requirement Review (SRR)/System Design Review (SDR) and Project Mission Concept Review (MCR)/SRR as defined in NASA Procedural Requirements. Additionally, Team 1 was able to perform and demonstrate some trades and constraint analyses. At the end of these efforts, over twenty lessons learned and recommended next steps have been identified.

Separate valuation subsystems for delay and effort decision costs.

Science.gov (United States)

Prévost, Charlotte; Pessiglione, Mathias; Météreau, Elise; Cléry-Melin, Marie-Laure; Dreher, Jean-Claude

2010-10-20

Decision making consists of choosing among available options on the basis of a valuation of their potential costs and benefits. Most theoretical models of decision making in behavioral economics, psychology, and computer science propose that the desirability of outcomes expected from alternative options can be quantified by utility functions. These utility functions allow a decision maker to assign subjective values to each option under consideration by weighting the likely benefits and costs resulting from an action and to select the one with the highest subjective value. Here, we used model-based neuroimaging to test whether the human brain uses separate valuation systems for rewards (erotic stimuli) associated with different types of costs, namely, delay and effort. We show that humans devalue rewards associated with physical effort in a strikingly similar fashion to those they devalue that are associated with delays, and that a single computational model derived from economics theory can account for the behavior observed in both delay discounting and effort discounting. However, our neuroimaging data reveal that the human brain uses distinct valuation subsystems for different types of costs, reflecting in opposite fashion delayed reward and future energetic expenses. The ventral striatum and the ventromedial prefrontal cortex represent the increasing subjective value of delayed rewards, whereas a distinct network, composed of the anterior cingulate cortex and the anterior insula, represent the decreasing value of the effortful option, coding the expected expense of energy. Together, these data demonstrate that the valuation processes underlying different types of costs can be fractionated at the cerebral level.

Effort in Multitasking: Local and Global Assessment of Effort.

Science.gov (United States)

Kiesel, Andrea; Dignath, David

2017-01-01

When performing multiple tasks in succession, self-organization of task order might be superior compared to external-controlled task schedules, because self-organization allows optimizing processing modes and thus reduces switch costs, and it increases commitment to task goals. However, self-organization is an additional executive control process that is not required if task order is externally specified and as such it is considered as time-consuming and effortful. To compare self-organized and externally controlled task scheduling, we suggest assessing global subjective and objectives measures of effort in addition to local performance measures. In our new experimental approach, we combined characteristics of dual tasking settings and task switching settings and compared local and global measures of effort in a condition with free choice of task sequence and a condition with cued task sequence. In a multi-tasking environment, participants chose the task order while the task requirement of the not-yet-performed task remained the same. This task preview allowed participants to work on the previously non-chosen items in parallel and resulted in faster responses and fewer errors in task switch trials than in task repetition trials. The free-choice group profited more from this task preview than the cued group when considering local performance measures. Nevertheless, the free-choice group invested more effort than the cued group when considering global measures. Thus, self-organization in task scheduling seems to be effortful even in conditions in which it is beneficiary for task processing. In a second experiment, we reduced the possibility of task preview for the not-yet-performed tasks in order to hinder efficient self-organization. Here neither local nor global measures revealed substantial differences between the free-choice and a cued task sequence condition. Based on the results of both experiments, we suggest that global assessment of effort in addition to

50 CFR 679.84 - Rockfish Program recordkeeping, permits, monitoring, and catch accounting.

Science.gov (United States)

2010-10-01

..., monitoring, and catch accounting. 679.84 Section 679.84 Wildlife and Fisheries FISHERY CONSERVATION AND..., permits, monitoring, and catch accounting. (a) Recordkeeping and reporting. See § 679.5(r). (b) Permits... cooperative or rockfish limited access fishery. The requirements under paragraphs (c)(1) through (9) of this...

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Material control and accounting self-test program design

International Nuclear Information System (INIS)

Eggers, R.F.; Wilson, R.L.; Byers, K.R.

1981-01-01

This paper describes a controversial but potentially beneficial MCandA strategy that has not been widely attempted in the past, called Self-Test. In this strategy a processor of Strategic Special Nuclear Material (SSNM) devises a program of internally administered tests to determine if the MCandA system performs in a reliable, expedient manner in the face of a simulated loss or compromise. Self-Test procedures would include, for example, the actual removal of SSNM from process equipment in order to determine whether the MCandA system will detect the simulated theft. Self-Test programs have several potential problems. However, an approach with the potential for solving many of these problems has been devised and is discussed

Profitability and Farmers Conservation Efforts on Sustainable Potato Farming in Wonosobo Regency

Directory of Open Access Journals (Sweden)

Liana Fatma Leslie Pratiwi

2017-07-01

Full Text Available It takes into account in potato farming sustainability, since it was recognised as a holticultural commodity for farmers’ subsistence in Wonosobo Regency. For the reason that farming land was being degraded by errossion, the potato productivity apparently continued to decline. Potato farming sustainability can be deliberated from economic (profitability and environmental (conservation efforts points of view in order to remain profitable in a long term sustainable environment. This study is aimed to (1 to analyse the profitability of potato farming; (2 to analyse farmers’ effort on soil conservation and factors which affected sustainability of potato farming. The method used in this study was basic descriptive analysis. The study site was in Kejajar District, Wonosobo Regency, subsequently 50 random farmers as respondences was obtained. Gross Margin, Return on Invested Capital, and Operating Ratio were used to measure the profitability of potato farming. Conservation Activity Index (CAI was used to measure farmers’ effort on soil conservation, while paired liner regression model with Ordinary Least Square (OLS method was used to understand the factors which affected the conservation efforts of test sites. The study results revealed that the potato farming was profitable. Farmers conservation efforts mostly was in average category (74%, and only view in high category (16% and low category (10%. Factors affected the farmers conservation efforts i.e. land area, potato products, potato price, the off-farm income, number of family members, farmers ages, and village dummy.

20 CFR 668.610 - How is this accountability documented and fulfilled?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

An Early Assessment of Accountable Care Organizations Efforts to Engage Patients and Their Families

Science.gov (United States)

Shortell, Stephen M.; Sehgal, Neil; Bibi, Salma; Ramsay, Patricia P.; Neuhauser, Linda; Colla, Carrie H.; Lewis, Valerie A.

2017-01-01

Accountable Care Organizations (ACOs) have incentives to meet quality and expenditure targets and share in resulting savings. Achieving these goals will require ACOs to engage more actively with patients and their families. The extent to which ACOs do so is currently unknown. Using mixed-methods including a national survey, phone interviews and site-visits; we examine the extent to which ACOs actively engage patients and their families, explore challenges involved; and consider approaches for dealing with those challenges. Results indicate that greater ACO use of patient activation and engagement (PAE) activities at the point-of-care may influence more positive leadership perceptions of the impact of PAE investments on ACO costs, quality, and outcomes of care. We identify a number of important practices associated with greater PAE, including high-level leadership commitment, goal-setting supported by adequate resources, extensive provider training and use of inter-disciplinary care teams, and frequent monitoring and reporting on progress. PMID:26038349

Improving awareness, accountability, and access through health coaching

Science.gov (United States)

Liddy, Clare; Johnston, Sharon; Irving, Hannah; Nash, Kate; Ward, Natalie

2015-01-01

Abstract Objective To assess patients’ experiences with and perceptions of health coaching as part of their ongoing care. Design A qualitative research design using semistructured interviews that were recorded and transcribed verbatim. Setting Ottawa, Ont. Participants Eleven patients (> 18 years of age) enrolled in a health coaching pilot program who were at risk of or diagnosed with type 2 diabetes. Methods Patients’ perspectives were assessed with semistructured interviews. Interviews were conducted with 11 patients at the end of the pilot program, using a stratified sampling approach to ensure maximum variation. Main findings All patients found the overall experience with the health coaching program to be positive. Patients believed the health coaching program was effective in increasing awareness of how diabetes affected their bodies and health, in building accountability for their health-related actions, and in improving access to care and other health resources. Conclusion Patients perceive one-on-one health coaching as an acceptable intervention in their ongoing care. Patients enrolled in the health coaching pilot program believed that there was an improvement in access to care, health literacy, and accountability, all factors considered to be precursors to behavioural change. PMID:25932483

A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

Directory of Open Access Journals (Sweden)

Semanur Adalı

2017-09-01

Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

Managerial Accounting. Course Administrative Manual.

Science.gov (United States)

Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

Estimation of inspection effort

International Nuclear Information System (INIS)

Mullen, M.F.; Wincek, M.A.

1979-06-01

An overview of IAEA inspection activities is presented, and the problem of evaluating the effectiveness of an inspection is discussed. Two models are described - an effort model and an effectiveness model. The effort model breaks the IAEA's inspection effort into components; the amount of effort required for each component is estimated; and the total effort is determined by summing the effort for each component. The effectiveness model quantifies the effectiveness of inspections in terms of probabilities of detection and quantities of material to be detected, if diverted over a specific period. The method is applied to a 200 metric ton per year low-enriched uranium fuel fabrication facility. A description of the model plant is presented, a safeguards approach is outlined, and sampling plans are calculated. The required inspection effort is estimated and the results are compared to IAEA estimates. Some other applications of the method are discussed briefly. Examples are presented which demonstrate how the method might be useful in formulating guidelines for inspection planning and in establishing technical criteria for safeguards implementation

Role of near-real-time accounting in international safeguards for reprocessing plants

International Nuclear Information System (INIS)

Hakkila, E.A.; Dietz, R.J.; Shipley, J.P.

1979-01-01

The effectiveness of conventional nuclear materials accounting systems, both national and international, is constrained by the fundamental process features of high-throughput nuclear facilities and the economic limits of effective nuclear materials management consistent with production goals. Conventional accounting, complemented by near-real-time accounting, may meet projected IAEA performance goals for detecting diversion in medium- and high-throughput reprocessing facilities projected for the late 1900's. The design of materials accounting systems for international safeguards in reprocessing plants is discussed, paying particular attention to the question of international verification. Specific problems in measurement techniques, data evaluation, and systems structure are identified, and the current status of research and development efforts is reviewed

WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome J. DeRidder

2004-01-01

Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

Radioactive sealed sources: Reasonable accountability, exemption, and licensing activity thresholds -- A technical basis

International Nuclear Information System (INIS)

Lee, D.W.; Shingleton, K.L.

1996-01-01

Perhaps owing to their small size and portability, some radiation accidents/incidents have involved radioactive sealed sources (RSSs). As a result, programs for the control and accountability of RSSs have come to be recommended and emplaced that essentially require RSSs to be controlled in a manner different from bulk, unsealed radioactive material. Crucially determining the total number of RSSs for which manpower-intensive radiation protection surveillance is provided is the individual RSS activity above which such surveillance is required and below which such effort is not considered cost effective. Individual RSS activity thresholds are typically determined through scenarios which impart a chosen internal or external limiting dose to Reference Man under specified exposure conditions. The resultant RSS threshold activity levels have meaning commensurate with the assumed scenario exposure parameters, i.e., if they are realistic and technically based. A review of how the Department of Energy (DOE), the International Atomic Energy Agency (IAEA), and the Nuclear Regulatory Commission (NRC) have determined their respective accountability, exemption, and licensing threshold activity values is provided. Finally, a fully explained method using references readily available to practicing health physicists is developed using realistic, technically-based calculation parameters by which RSS threshold activities may be locally generated

U.S., Russia join efforts to clean up nuclear sites

International Nuclear Information System (INIS)

Richard Seltzer.

1993-01-01

U.S. and Russian scientists are stepping up their cooperative efforts to deal with a vexing and controversial problem in both nations--cleanup of radioactive wastes at former nuclear weapons production sites. Last month, a top-level delegation of Russian officials and scientists came to the U.S. for two weeks. They visited Washington, D.C., and the Department of Energy's (DOE) Hanford site in Washington State, studying U.S. cleanup activities and providing information on Russian problems and efforts. The visit was part of a program of exchanges in the areas of environmental restoration and waste management called for by a 1990 memorandum of cooperation between DOE and the Russian Ministry of Atomic Energy. The memo helps implement a U.S.-Russian collaborative agreement on peaceful uses of atomic energy. Currently, cooperation under the memo exists in four areas: vitrification, waste separation, contaminant transport modeling, and student-scientist exchanges. The paper summarizes the visit to the Hanford Reservation and describes the cleanup efforts there

Financial Accounting for Local and State School Systems, 1990.

Science.gov (United States)

Fowler, William J., Jr.

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

RDandD Programme 2010. Programme for research, development and demonstration of methods for the management and disposal of nuclear waste; Fud-program 2010. Program foer forskning, utveckling och demonstration av metoder foer hantering och slutfoervaring av kaernavfall

Energy Technology Data Exchange (ETDEWEB)

2010-09-15

The RD and D programme 2010 gives an account of SKB's plans for research, development and demonstration during the period 2011-2016. SKB's activities are divided into two main areas - the programme for Low and Intermediate Level Waste (the Loma program) and the Nuclear Fuel Program. The RD and D Programme 2010 consists of five parts: Part I: Overall Plan, Part II: Loma program, Part III: Nuclear Fuel Program, Part IV: Research on analysis of long-term safety, Part V: Social Science Research. The 2007 RD and D programme was focused primarily on technology development to realize the final repository for spent nuclear fuel. The actions described were aimed at increasing awareness of long-term safety and to obtain technical data for application under the Nuclear Activities Act for the final repository for spent fuel and under the Environmental Code of the repository system. Many important results from these efforts are reported in this program. An overall account of the results will be given in the Licensing application in early 2011. The authorities' review of RD and D programme in 2007 and completion of the program called for clarification of plans and programs for the final repository for short-lived radioactive waste, SFR, and the final repository for waste, SFL. This RD and D program describes these plans in a more detailed way

Improving aquatic warbler population assessments by accounting for imperfect detection.

Directory of Open Access Journals (Sweden)

Steffen Oppel

Full Text Available Monitoring programs designed to assess changes in population size over time need to account for imperfect detection and provide estimates of precision around annual abundance estimates. Especially for species dependent on conservation management, robust monitoring is essential to evaluate the effectiveness of management. Many bird species of temperate grasslands depend on specific conservation management to maintain suitable breeding habitat. One such species is the Aquatic Warbler (Acrocephalus paludicola, which breeds in open fen mires in Central Europe. Aquatic Warbler populations have so far been assessed using a complete survey that aims to enumerate all singing males over a large area. Because this approach provides no estimate of precision and does not account for observation error, detecting moderate population changes is challenging. From 2011 to 2013 we trialled a new line transect sampling monitoring design in the Biebrza valley, Poland, to estimate abundance of singing male Aquatic Warblers. We surveyed Aquatic Warblers repeatedly along 50 randomly placed 1-km transects, and used binomial mixture models to estimate abundances per transect. The repeated line transect sampling required 150 observer days, and thus less effort than the traditional 'full count' approach (175 observer days. Aquatic Warbler abundance was highest at intermediate water levels, and detection probability varied between years and was influenced by vegetation height. A power analysis indicated that our line transect sampling design had a power of 68% to detect a 20% population change over 10 years, whereas raw count data had a 9% power to detect the same trend. Thus, by accounting for imperfect detection we increased the power to detect population changes. We recommend to adopt the repeated line transect sampling approach for monitoring Aquatic Warblers in Poland and in other important breeding areas to monitor changes in population size and the effects of

Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists

Directory of Open Access Journals (Sweden)

Galina Bădicu

2016-08-01

Full Text Available The responsibility for the skills of specialists in the economic field belongs to universities, which, by modernizing the curriculum, must take into account the requirements of the professional environment (employers, where the role of the economic specialist extends beyond narrow knowledge, flexibility and high capacity to address various problems. From this perspective, in order to enhance the role of the academic environment and to develop the professional skills of the graduating economists, it is necessary to correlate the competencies and the requirements about educational outcomes. With regard to the relevance of the accounting subjects in the professional training of non-accountant economic specialists, given the competing interests of universities, students and employers in the field of education, we proposed a debate with the view to design strategies of accounting education in the higher economic education of the Republic of Moldova. The article represents a study based on the documentation of the university curriculum in undergraduate programs. With the view to test and validate the necessity of studying accounting subjects in the professional training of non-accounting economic specialists, a questionnaire was developed and implemented. The general research idea refers to the need to study accounting in economic education and practice, which could have an impact over the competitiveness of the Economics graduate.

A review of accounting research in internationalising journals in the South African region

Directory of Open Access Journals (Sweden)

Charl J. de Villiers

2017-12-01

Full Text Available Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research. Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR. Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers. Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s. Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the

Effortful echolalia.

Science.gov (United States)

Hadano, K; Nakamura, H; Hamanaka, T

1998-02-01

We report three cases of effortful echolalia in patients with cerebral infarction. The clinical picture of speech disturbance is associated with Type 1 Transcortical Motor Aphasia (TCMA, Goldstein, 1915). The patients always spoke nonfluently with loss of speech initiative, dysarthria, dysprosody, agrammatism, and increased effort and were unable to repeat sentences longer than those containing four or six words. In conversation, they first repeated a few words spoken to them, and then produced self initiated speech. The initial repetition as well as the subsequent self initiated speech, which were realized equally laboriously, can be regarded as mitigated echolalia (Pick, 1924). They were always aware of their own echolalia and tried to control it without effect. These cases demonstrate that neither the ability to repeat nor fluent speech are always necessary for echolalia. The possibility that a lesion in the left medial frontal lobe, including the supplementary motor area, plays an important role in effortful echolalia is discussed.

STEM Education Efforts in the Ares Projects

Science.gov (United States)

Doreswamy, Rajiv; Armstrong, Robert C.

2010-01-01

According to the National Science Foundation, of the more than 4 million first university degrees awarded in science and engineering in 2006, students in China earned about 21%, those in the European Union earned about 19%, and those in the United States earned about 11%. Statistics like these are of great interest to NASA's Ares Projects, which are responsible for building the rockets for the U.S. Constellation Program to send humans beyond low-Earth orbit. Science, technology, engineering, and mathematics students are essential for the long-term sustainability of any space program. Since the Projects creation, the Ares Outreach Team has used a variety of STEM-related media, methods, and materials to engage students, educators, and the general public in Constellation's mission. Like Project Apollo, the nation s exploration destinations and the vehicles used to get there can inspire students to learn more about STEM. Ares has been particularly active in public outreach to schools in Northern Alabama; on the Internet via outreach and grade-specific educational materials; and in more informal social media settings such as YouTube and Facebook. These combined efforts remain integral to America s space program, regardless of its future direction.

The new orphaned radioactive sources program in the United States

International Nuclear Information System (INIS)

Naraine, N.; Karhnak, J.M.

1998-01-01

Exposure of the public to uncontrolled radioactive sources has become an significant concern to the United States (US) Government because of the continuous increase in the number of sources that are being found, sometimes without proper radiation markings. This problem is primarily due to inadequate control, insufficient accountability, and improper disposal of radioactive materials. The US Environmental Protection Agency (EPA) has funded a cooperative 'orphaned' source initiative with the Conference of Radiation Control Program Directors (CRCPD) to bring under control unwanted sources and thus reduce the potential for unnecessary exposure to the public, workers and the environment. The program is being developed through the cooperative efforts of government agencies and industry, and will provide a quick and efficient method to bring orphaned sources under control and out of potentially dangerous situations. (author)

76 FR 19527 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

Science.gov (United States)

2011-04-07

...). Under these provisions, providers of services and suppliers can continue to receive traditional Medicare... Plans and Integration of Community Resources 11. ACO Marketing Guidelines 12. Program Integrity... the Institute of Medicine report: Safety, effectiveness, patient-centeredness, timeliness, efficiency...

APA efforts in promoting human rights and social justice.

Science.gov (United States)

Leong, Frederick T L; Pickren, Wade E; Vasquez, Melba J T

2017-11-01

This article reviews the American Psychological Association's (APA) efforts in promoting human rights and social justice. Beginning with a historical review of the conceptualizations of human rights and social justice, the social challenges that have faced the United States over time are discussed in relation to the APA's evolving mission and strategic initiatives enacted through its boards, committees, and directorates. From early efforts on the Board for Social and Ethical Responsibility in Psychology and the Board of Ethnic Minority Affairs to the establishment of the Public Interest Directorate, the APA's efforts to address these human rights and social justice challenges through its task force reports, guidelines, and policies are described. Specifically, issues related to diversity and underrepresentation of minority group members and perspective within the APA, as well as women's issues (prochoice, violence against women, sexualization of young girls, human trafficking) were central to these efforts. These minority groups included racial and ethnic minority groups; immigrants and refugees; lesbian, gay, bisexual, transgendered, and queer individuals; and those with disabilities. Later attention shifted to broader social justice challenges within a public health perspective, such as AIDS, obesity, and violence. Also included is a brief discussion of the Hoffman Report. The article ends with a discussion of future directions for the APA's efforts related to human rights and social justice related to health disparities, violent extremism, social inequality, migration, cultural and racial diversity, and an evidence-based approach to programming. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Exoatmospheric intercepts using zero effort miss steering for midcourse guidance

Science.gov (United States)

Newman, Brett

The suitability of proportional navigation, or an equivalent zero effort miss formulation, for exatmospheric intercepts during midcourse guidance, followed by a ballistic coast to the endgame, is addressed. The problem is formulated in terms of relative motion in a general, three dimensional framework. The proposed guidance law for the commanded thrust vector orientation consists of the sum of two terms: (1) along the line of sight unit direction and (2) along the zero effort miss component perpendicular to the line of sight and proportional to the miss itself and a guidance gain. If the guidance law is to be suitable for longer range targeting applications with significant ballistic coasting after burnout, determination of the zero effort miss must account for the different gravitational accelerations experienced by each vehicle. The proposed miss determination techniques employ approximations for the true differential gravity effect and thus, are less accurate than a direct numerical propagation of the governing equations, but more accurate than a baseline determination, which assumes equal accelerations for both vehicles. Approximations considered are constant, linear, quadratic, and linearized inverse square models. Theoretical results are applied to a numerical engagement scenario and the resulting performance is evaluated in terms of the miss distances determined from nonlinear simulation.

Rural communities and awareness of DOE Environmental Management Programs at the Nevada Test Site: Do outreach efforts matter?

International Nuclear Information System (INIS)

Neill, H.R.; Snyder, K.K.; Ward, J.N.

2009-01-01

Are residents living in communities around the Nevada Test Site aware of environmental remediation activities and do outreach efforts contribute to awareness? Through a U.S. Department of Energy (DOE) grant, the University of Nevada, Las Vegas administered a mail questionnaire to 14,083 residents and received 1,721 responses. Approximately 90% of the respondents reported awareness of past nuclear tests at the Nevada Test Site; 63% reported awareness of low-level radioactive waste disposal at the site; and 41% are aware that the Yucca Mountain Project for high level waste disposal is part of the Office of Civilian Radioactive Waste Management and not part of the Office of Environmental Management. Using both logit and probit regression models, at a 1% level of significance, respondents who reported obtaining information from the Community Advisory Board for Nevada Test Site Programs are more likely to be knowledgeable about low-level radioactive waste disposal activities and are more likely to be knowledgeable that the missions of the Office of Environmental Management and Office of Civilian Radioactive Waste Management are different. (authors)

Spacecraft contamination programs within the Air Force Systems Command Laboratories

Science.gov (United States)

Murad, Edmond

1990-01-01

Spacecraft contamination programs exist in five independent AFSC organizations: Geophysics Laboratory (GL), Arnold Engineering and Development Center (AEDC), Rome Air Development Center (RADC/OSCE), Wright Research and Development Center (MLBT), Armament Laboratory (ATL/SAI), and Space Systems Division (SSD/OL-AW). In addition, a sizable program exists at Aerospace Corp. These programs are complementary, each effort addressing a specific area of expertise: GL's effort is aimed at addressing the effects of on-orbit contamination; AEDC's effort is aimed at ground simulation and measurement of optical contamination; RADC's effort addresses the accumulation, measurement, and removal of contamination on large optics; MLBT's effort is aimed at understanding the effect of contamination on materials; ATL's effort is aimed at understanding the effect of plume contamination on systems; SSD's effort is confined to the integration of some contamination experiments sponsored by SSD/CLT; and Aerospace Corp.'s effort is aimed at supporting the needs of the using System Program Offices (SPO) in specific areas, such as contamination during ground handling, ascent phase, laboratory measurements aimed at understanding on-orbit contamination, and mass loss and mass gain in on-orbit operations. These programs are described in some detail, with emphasis on GL's program.

Faire Value - Perspective of Chance in Environmental Accounting

Directory of Open Access Journals (Sweden)

Ionica Oncioiu

2012-10-01

Full Text Available In the stage there are some important problems concerning the environment which has stimulated the initiative of others regarding the necessity of doing something to remediate them. So, the specialists have come to the solution how increasing quality of the people’s lives and to find some strategies which offer the possibility to protect the resources of the natural environment in the process of social and economic development (a sustainable development. This concept has signaled people’s concerns about the effort to incorporate environmental benefits and costs into economic decision making. Regarding the reflection of the green or environmental accounting are still very difficult to do because that can be used in different context and with different meanings (national, financial and managerial accounting.In this paper we intend to present how the ecological accounting can be reflected at the fair value in the annual financial statements and what will be the business’s environmental impact to the sustainable development.

Creating an Integrated Community-Wide Effort to Enhance Diversity in the Geosciences

Science.gov (United States)

Manduca, C. A.; Weingroff, M.

2001-05-01

Supporting the development and sustenance of a diverse geoscience workforce and improving Earth system education for the full diversity of students are important goals for our community. There are numerous established programs and many new efforts beginning. However, these efforts can become more powerful if dissemination of opportunities, effective practices, and web-based resources enable synergies to develop throughout our community. The Digital Library for Earth System Education (DLESE; www.dlese.org) has developed a working group and a website to support these goals. The DLESE Diversity Working Group provides an open, virtual community for those interested in enhancing diversity in the geosciences. The working group has focused its initial effort on 1) creating a geoscience community engaged in supporting increased diversity that builds on and is integrated with work taking place in other venues; 2) developing a web resource designed to engage and support members of underrepresented groups in learning about the Earth; and 3) assisting in enhancing DLESE collections and services to better support learning experiences of students from underrepresented groups. You are invited to join the working group and participate in these efforts. The DLESE diversity website provides a mechanism for sharing information and resources. Serving as a community database, the website provides a structure in which community members can post announcements of opportunities, information on programs, and links to resources and services. Information currently available on the site includes links to professional society activities; mentoring opportunities; grant, fellowship, employment, and internship opportunities for students and educators; information on teaching students from underrepresented groups; and professional development opportunities of high interest to members of underrepresented groups. These tools provide a starting point for developing a community wide effort to enhance

Forest inventory: role in accountability for sustainable forest management

Science.gov (United States)

Lloyd C. Irland

2007-01-01

Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...

Geographic overlaps between priority areas for forest carbon-storage efforts and those for delivering peacebuilding programs

DEFF Research Database (Denmark)

Nunez, Augusto Carlos Castro; Mertz, Ole; Sosa, Chrystian C.

2017-01-01

-storage and peacebuilding efforts could result in either improved or worsened forest conservation and likewise increased or decreased conflict. Hence, for this study we explore potential interactions between forest carbon-storage and peacebuilding efforts, with Colombia as a case study. Spatial associations between biomass...... by armed-conflict. Our findings moreover highlight three possible roles played by Colombian forested municipalities in armed groups' military strategies: venues for battle, hideouts, and sources of natural resources to finance war....

Materials control and accountability challenges associated with plutonium inventories

International Nuclear Information System (INIS)

Crawford, D.W.

1996-01-01

There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy's openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public's perception of how the US is protecting its plutonium inventories. In addition, the department's safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department's nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department's safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories

Materials control and accountability challenges associated with plutonium inventories

Energy Technology Data Exchange (ETDEWEB)

Crawford, D.W. [USDOE Office of Safeguards and Security, Washington, DC (United States)

1996-07-01

There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy`s openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public`s perception of how the US is protecting its plutonium inventories. In addition, the department`s safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department`s nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department`s safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories.

Future approaches to material control and accounting

International Nuclear Information System (INIS)

Sherr, T.S.; Smith, G.D.; Wirfs, L.F.

1978-01-01

This paper presents a short description of the safeguards responsibilities and activities of the U.S. Nuclear Regulatory Commission (NRC), the NRC regulatory requirements for safeguards in the area of material control and accounting (MCandA), and the current NRC efforts which may result in significant changes in the current U.S. safeguards system. The preliminary results of NRC staff and contractor MCandA activities are discussed, as well as the recommendations of a recent NRC task force on MCandA. 9 refs

Ethics in the profession of management accountants in literature and education in Poland

Directory of Open Access Journals (Sweden)

Irena Sobańska

2016-07-01

Full Text Available The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

Impacts of government and market on firm’s efforts to reduce pollution

Directory of Open Access Journals (Sweden)

Bowon Kim

2015-12-01

Full Text Available We examine how the government and the market affect firm’s pollution abatement efforts, i.e. firm’s efforts to reduce its pollution emission. The way for the government to control firm’s pollution is to impose penalty, whereas the consumers (the market make their purchasing decision by taking into account the pollution, i.e. the demand is affected by the stock of pollution. In effect, we consider two forces, government penalty and consumer’s sensitivity to pollution, as primary factors to control firm’s pollution and analyze their interaction in relation to the firm’s pollution reduction efforts. The analysis suggests as follows. The government penalty and the consumer’s awareness are substitutes either (1 when the market size is relatively large or (2 when the market is relatively small, but the government penalty is relatively heavy. On the contrary, the two factors are complements when the market size is relatively small and the government penalty is relatively light. We discuss managerial and economic implications of the analysis results.

76 FR 67801 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

Science.gov (United States)

2011-11-02

... Furnished by Non-Physician Practitioners in the Assignment Process c. Assignment of Beneficiaries to ACOs... Insurance Program CMP Civil Monetary Penalties CMS Centers for Medicare & Medicaid Services CNM Certified... the current payment system by rewarding providers for delivering high quality, efficient clinical care...

Continuous Improvement in State Funded Preschool Programs

Science.gov (United States)

Jackson, Sarah L.

2012-01-01

State funded preschool programs were constantly faced with the need to change in order to address internal and external demands. As programs engaged in efforts towards change, minimal research was available on how to support continuous improvement efforts within the context unique to state funded preschool programs. Guidance available had…

External Program Reviews (2012) | IDRC - International ...

International Development Research Centre (IDRC) Digital Library (Canada)

2016-06-24

Jun 24, 2016 ... These final evaluations are our primary accountability mechanism in terms of the results, effectiveness, and relevance of program spending. External program reviews aim to: account to IDRC's Board of Governors for the implementation of the program prospectus; provide input into programming for learning ...

Regional efforts to promote forestry best management practices: a southern success story

Science.gov (United States)

Herb Nicholson; John Colberg; Hughes Simpson; Tom Gerow; Wib Owen

2016-01-01

The Southern Group of State Foresters has a long history of water resource protection efforts, providing leadership in BMP development, improvement, and implementation, enhancing state BMP programs, establishing effective partnerships, and standardizing an approach to consistently monitor implementation across the region.

75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

Science.gov (United States)

2010-03-19

... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

Directory of Open Access Journals (Sweden)

Grover S. Kearns

2009-03-01

Full Text Available Forensics and information technology (IT have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

Iraqi Police Development Program: Opportunities for Improved Program Accountability and Budget Transparency

Science.gov (United States)

2011-10-24

support, and aviation) raise red flags about the program’s fund requirements. This report identifies opportunities for improved program...tum now to the PSC audit coordination issue you raised. SIGlR unfailingly coordinates aJI of its State-related audits with State OIG prior to

Do Loyalty Programs Enhance Behavioral Loyalty: An Empirical Analysis Accounting for Program Design and Competitive Effects

OpenAIRE

Leenheer, J.; Bijmolt, T.H.A.; van Heerde, H.J.; Smidts, A.

2002-01-01

This paper studies the effects of loyalty programs on share-of-wallet using market-wide household panel data on supermarket purchases.We find that loyalty programs relate positively to share-of-wallet, but the programs differ in effectiveness and some are ineffective.Both a saving component and a multi-vendor structure enhance the effectiveness of a loyalty program, but high discounts do not lead to higher share-of-wallets.Further, if households have multiple loyalty cards, the effectiveness ...

Maximum effort in the minimum-effort game

Czech Academy of Sciences Publication Activity Database

Engelmann, Dirk; Normann, H.-T.

2010-01-01

Roč. 13, č. 3 (2010), s. 249-259 ISSN 1386-4157 Institutional research plan: CEZ:AV0Z70850503 Keywords : minimum-effort game * coordination game * experiments * social capital Subject RIV: AH - Economics Impact factor: 1.868, year: 2010

Evaluating Innovations in Home Care for Performance Accountability.

Science.gov (United States)

Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

2016-01-01

Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

Implementing advanced data analysis techniques in near-real-time materials accounting

International Nuclear Information System (INIS)

Markin, J.T.; Baker, A.L.; Shipley, J.P.

1980-01-01

Materials accounting for special nuclear material in fuel cycle facilities is implemented more efficiently by applying decision analysis methods, based on estimation and detection theory, to analyze process data for missing material. These methods are incorporated in the computer program DECANAL, which calculates sufficient statistics containing all accounting information, sets decision thresholds, and compares these statistics to the thresholds in testing the hypothesis H 0 of no missing material against the alternative H 1 that material is missing. DECANAL output provides alarm charts indicating the likelihood of missing material and plots of statistics that estimate materials loss. This program is a useful tool for aggregating and testing materials accounting data for timely detection of missing material

A social media program to increase adolescent seat belt use.

Science.gov (United States)

Drake, Stacy A; Zhang, Ni; Applewhite, Courtney; Fowler, Katherine; Holcomb, John B

2017-09-01

In response to motor vehicle crashes remaining the leading cause of death for teenagers in the United States, a nursing clinical group (n = 10) in conjunction with a local hospital injury prevention program created an educational campaign to bolster seat belt use. The nursing students created an Instagram account to serve as an educational tool to promote seat belt use among teenagers aged 14-19, and the program was presented at three high school health fairs. In all, 135 postings were made to the account over a 3-month period. The number of likes posted by high school students was the unit of analysis. The most significant result (p = .01) was the difference between postings most liked (celebrities wearing seat belts) and least liked (postings made at the high school health fair), otherwise, differences among postings liked (humor postings, response requests, pictures of celebrities, factual data) were not significant. Instagram user engagement, measured in number of likes, is indicative that social media provides platforms to promote injury prevention efforts. Further research is needed to identify measurable elements of social media and to follow-up on behavioral changes following participation. © 2017 Wiley Periodicals, Inc.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

Directory of Open Access Journals (Sweden)

Maria SANDU

2011-09-01

Full Text Available In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit maximization. To improve accounting and financial disclosure, transparency and creating a healthy business environment and credible way the efforts are global. Since 2002, the EU is trying to align with European standards of accounting to International Financial Reporting Standards (IFRS and also use a single language in the conduct of business by finding a point of convergence between European and United States accounts.

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Do Loyalty Programs Enhance Behavioral Loyalty : An Empirical Analysis Accounting for Program Design and Competitive Effects

NARCIS (Netherlands)

Leenheer, J.; Bijmolt, T.H.A.; van Heerde, H.J.; Smidts, A.

2002-01-01

This paper studies the effects of loyalty programs on share-of-wallet using market-wide household panel data on supermarket purchases.We find that loyalty programs relate positively to share-of-wallet, but the programs differ in effectiveness and some are ineffective.Both a saving component and a

Ostomy Home Skills Program

Medline Plus

Full Text Available ... Advocacy Efforts Cancer Liaison Program Cancer Programs Conference Clinical Research Program Commission on Cancer National Accreditation Program for ... and Safety Conference ACS Clinical Scholars in Residence Clinical Trials ... Health Services Research Methods Course Surgeon Specific Registry Trauma Education Trauma ...

Curricular and Pedagogical Aspects to Be Taken into Account for Curriculum Redesign and Development in a Master’s Program in Higher Education

Directory of Open Access Journals (Sweden)

Sindy Susana Alvarado-Herrera

2018-03-01

Full Text Available This project addresses the publications of a group of renowned authors in order to highlight important aspects to be considered by the Education Master’s Program in Higher Education and Teaching of the National University of Costa Rica as part of its improvement strategies in teacher education, taking into account the most recent tendencies related to internationalization, mobility, accreditation, academic management and shared leadership in higher education. The paper aims to portray a proposal that fulfills the needs of the Costa Rican master’s programs in higher education and teaching by approaching this country’s reality in terms of what the programs offer. It is a bibliographic research paper, which sources have been published for no longer than 10 years and are truly groundbreaking in regard to the graduate program trends that guide this production. Moreover, as part of the contextualization needed, all master’s degrees in higher education and teaching offered in the country are taken into consideration. As a result of this research, it can be concluded that these programs are pertinent, especially the one offered by the National University of Costa Rica, and it is evident that disseminating the program’s highlights and achievements through processes that respond to quality criteria for graduate programs truly needs to be encouraged.

Sandia National Laboratories: Working with Sandia: Accounts Payable

Science.gov (United States)

Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic

Implementing of the nuclear materials accounting and control computerized system at JINR

International Nuclear Information System (INIS)

Dobryanskij, V.M.; Kalyakin, N.N.; Koltin, G.P.; Samojlov, V.N.; Cheker, A.V.; Shestakov, B.A.

2000-01-01

The results of the development of the computerized nuclear materials accounting system at the Joint Institute for Nuclear Research (JINR) are submitted. This work was carried out under Russian-American Nuclear Materials Protection, Control and Accounting (MPCandA) Program. The System was implemented at the Institute, it was attested to work with sensitive information. The computerized information nuclear materials accounting and control system, named MTIS (Materials Tracking Information System), is intended for the automated accounting of the nuclear materials used in JINR, tracking their moving, changes of their inventory amounts, preparation of the required documentation, and also for information support of the measures spent in the JINR on MPCandA program. MTIS can prepare reports for federal level and can also generate data to be reported for internal purposes. MTIS includes as one of the subsystems a program module to prepare reporting information to the Federal Information System (FIS). The system MTIS provides control of access to the database (DB), protection of the information against the non-authorized access, division of the data into the sensitive and non-sensitive data. (author)

50 CFR 679.93 - Amendment 80 Program recordkeeping, permits, monitoring, and catch accounting.

Science.gov (United States)

2010-10-01

...) Catch accounting—(1) Amendment 80 species—(i) Amendment 80 cooperative. All Amendment 80 species caught..., permits, monitoring, and catch accounting. 679.93 Section 679.93 Wildlife and Fisheries FISHERY... recordkeeping, permits, monitoring, and catch accounting. (a) Recordkeeping and reporting. See § 679.5(s). (b...

Nuclear materials control and accountability criteria for upgrades measures

International Nuclear Information System (INIS)

Erkkila, B.H.; Hatcher, C.R.

1998-01-01

As a result of major political and societal changes in the past several years, methods of nuclear material control may no longer be as effective as in the past in Russia, the Newly Independent States (NIS), and the Baltic States (BS). The objective of the Department of Energy (DOE) Material Protection, Control, and Accounting Program (MPC and A) is to reduce the threat of nuclear proliferation by collaborating with Russia, NIS, and BS governments to promote western-style MPC and A. This cooperation will improve the MPC and A on all weapons useable nuclear materials and will establish a sustainable infrastructure to provide future support and maintenance for these technology-based improvements. Nuclear materials of proliferation concern include materials of the types and quantities that can be most easily and directly used in a nuclear weapon. Sabotage of nuclear material is an event of great concern and potentially disastrous consequences to both the US and the host country. However, sabotage is currently beyond the scope of program direction and cannot be used to justify US-funded MPC and A upgrades. Judicious MPC and A upgrades designed to protect against insider and outsider theft scenarios would also provide addition, although not comprehensive, protection against saboteurs. This paper provides some suggestions to establish consistency in prioritizing system-enhancement efforts at nuclear material facilities. The suggestions in this paper are consistent with DOE policy and directions and should be used as a supplement to any policy directives issued by NN-40, DOE Russia/NIS Task Force

Nuclear materials control and accountability criteria for upgrades measures

Energy Technology Data Exchange (ETDEWEB)

Erkkila, B.H.; Hatcher, C.R.

1998-11-01

As a result of major political and societal changes in the past several years, methods of nuclear material control may no longer be as effective as in the past in Russia, the Newly Independent States (NIS), and the Baltic States (BS). The objective of the Department of Energy (DOE) Material Protection, Control, and Accounting Program (MPC and A) is to reduce the threat of nuclear proliferation by collaborating with Russia, NIS, and BS governments to promote western-style MPC and A. This cooperation will improve the MPC and A on all weapons useable nuclear materials and will establish a sustainable infrastructure to provide future support and maintenance for these technology-based improvements. Nuclear materials of proliferation concern include materials of the types and quantities that can be most easily and directly used in a nuclear weapon. Sabotage of nuclear material is an event of great concern and potentially disastrous consequences to both the US and the host country. However, sabotage is currently beyond the scope of program direction and cannot be used to justify US-funded MPC and A upgrades. Judicious MPC and A upgrades designed to protect against insider and outsider theft scenarios would also provide addition, although not comprehensive, protection against saboteurs. This paper provides some suggestions to establish consistency in prioritizing system-enhancement efforts at nuclear material facilities. The suggestions in this paper are consistent with DOE policy and directions and should be used as a supplement to any policy directives issued by NN-40, DOE Russia/NIS Task Force.

SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

Directory of Open Access Journals (Sweden)

Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

38 CFR 21.430 - Accountability for authorization and payment of training and rehabilitation services.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Accountability for... Vocational Rehabilitation and Employment Under 38 U.S.C. Chapter 31 Accountability § 21.430 Accountability... policies and procedures which provide accountability in the authorization and payment of program costs for...

Doing the Impossible George E Mueller and the Management of NASA’s Human Spaceflight Program

CERN Document Server

Slotkin, Arthur L

2012-01-01

This excellent account of one of the most important personalities in early American human spaceflight history describes for the first time how George E. Mueller, the system manager of the human spaceflight program of the 1960s, applied the SPO methodology and other special considerations, resulting in the success of the Apollo Program. While Wernher von Braun and others did not really readily accept Mueller's approach to system management, they later acknowledged that without it NASA would not have landed astronauts on the Moon by 1969. While Apollo remained Mueller's top priority, from his earliest days at the agency he promoted a robust post-Apollo program, which culminated in Skylab, the Space Shuttle, and the International Space Station. As a result of these efforts, Mueller earned the sobriquet: "the father of the Space Shuttle."

Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

Science.gov (United States)

Lovell, Ashley C., Comp.

Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

Developing indigenous safeguards capabilities within the MPC ampersand A program: A transition from near-term upgrades to long-term sustainability

International Nuclear Information System (INIS)

Robinson, P.W.; Leutters, F.O.; Horton, R.D.; Soo Hoo, M.S.

1997-01-01

Approximately five years ago, the United States and countries of ampersand Former Soviet Union (FSU) started the Cooperative Threat Reduction program. The program's purpose was to accelerate reduction of the risk of nuclear proliferation, including such threats as theft, diversion, and unauthorized possession of nuclear materials. This goal would be accomplished through near-term upgrades to strengthen the nuclear material protection, control, and accounting systems within the FSU countries. In addition to this near-term goal, a long-term goal of the U.S. Department of Energy's (DOE) Material Protection, Control, and Accounting (MPC ampersand A) program is to promote a new safeguards culture and to support the establishment of a sustaining MPC ampersand A infrastructure in the FSU. This long-term goal is vital to assuring that the near-term upgrades remain effective for safeguarding nuclear material as these countries experience political and social changes. The MPC ampersand A program is managed by DOE's Russia/Newly Independent States (NIS) Nuclear Materials Security Task Force. A coordinated effort is underway to promote and to help establish a new safeguards culture and a sustaining infrastructure. Elements being implemented at both the national and site levels include system operational performance evaluations, development of MPC ampersand A training, operational procedures, national MPC ampersand A regulations, and adaptation of modern MPC ampersand A methodologies to suit the conditions in the FSU countries. This paper identifies current efforts in several countries that are undergoing transition from near-term upgrades to sustainable MPC ampersand A systems

Managing global accounts.

Science.gov (United States)

Yip, George S; Bink, Audrey J M

2007-09-01

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

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Labour and Individual Learning Accounts: Let's Keep Talking.

Science.gov (United States)

Thomson, Alastair

1996-01-01

Reviews British political party proposals for individual learning accounts, designed to give adults purchasing power for further education and training. Raises concerns about effects on existing employee development programs and other potential problems. (SK)

Heterogeneous Impacts on Earnings from an Early Effort in Labor Market Programs

DEFF Research Database (Denmark)

Sørensen, Kenneth Lykke

Labor market programs that are found to shorten unemployment duration might not be societal efficient if participants do not find suitable jobs in terms of stability, wages, occupation, etc. This paper investigates whether a program, that previously has been shown to lower unemployment duration...... of leisure time and human capital accumulation/removal of frictions, respectively. Second, we show that the positive effects are heterogenous across earnings distributions. Taxing leisure time primarily affects low earners while human capital accumulation and removing frictions tend to help high earners....

49 CFR 350.301 - What level of effort must a State maintain to qualify for MCSAP funding?

Science.gov (United States)

2010-10-01

... 49 Transportation 5 2010-10-01 2010-10-01 false What level of effort must a State maintain to... What level of effort must a State maintain to qualify for MCSAP funding? (a) The State must maintain... funds and State matching funds, for CMV safety programs eligible for funding under this part at a level...

Method for calculating the forces and deformations in the fast reactor fuel assembly accounting for the effects of reactor control system elements and shutdown

International Nuclear Information System (INIS)

Likhachev, Yu.I.; Vashlyaev, Yu.N.; Kravchenko, I.N.

1980-01-01

Methods for calculating deformations and interaction forces of heat-generating assemblies (HGA) of fast reactor core with account for the effect of control and protection system (CPS) elements at the reactor operation and change of interaction efforts between HGA at the reactor shutdown, are described. The results of testing the suggested methods on example of estimate of HGA behaviour of the BN-350 reactor are presented. For estimating the effect of CPS elements on HGA bending the sector model has been used. It is assumed that HGA deformation inside each sector is independent of HGA deformation of other sectors. A higher calculation accuracy is attained by means of laying out of sectors into regions of preferable influence of emergency protection elements and compensating packets. When determining deformation and interaction efforts between HGA caused by temperature change in the course of shutdown it is supposed that the HGA deformation is purely elastic. The methods described are realized in the form of ABRI-CPS and ABRI-HOL programs written in FORTRAN for the BESM-6 computer. The results of HGA calculations of the BN-350 reactor core show that CPS elements decrease contact efforts in the middle of the central packet, increase contact efforts in the peak of the central packet, increase contact efforts in the peaks of packets from the eight row to the periphery and increase contact efforts in the middles of packets from the 5th to 9th row [ru

Cross-Disciplinary Collaboration: Fostering Professional Communication Skills in a Graduate Accounting Certificate Program

Science.gov (United States)

Brizee, Allen; Langmead, Joseph

2014-01-01

For decades, scholars and working professionals have known that accountants struggle with communication. Experts agree that integrating communication pedagogy into accounting courses is the most effective way of addressing this problem, but an integrated approach is not always possible. In this programmatic and pedagogical article, we address this…

Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

Science.gov (United States)

Burke, Matthew; Devore, Richard; Stopek, Josh

2013-01-01

This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

Material Control and Accounting (MC and A) System Upgrades and Performance Testing at the Russian Federal Nuclear Center-All-Russian Scientific Research Institute of Experimental Physics (RFNC-VNIIEF)

International Nuclear Information System (INIS)

Bushmelev, Vadim; Viktorov, Vladimir; Zhikharev, Stanislav; Yuferev, Vladimir; Singh, Surinder Paul; Kuzminski, Jozef; Hogan, Kevin; McKisson, Jacquelin

2008-01-01

The All-Russian Scientific Research Institute of Experimental Physics (VNIIEF), founded in 1946 at the historic village of Sarov, in Nizhniy Novgorod Oblast, is the largest nuclear research center in the Rosatom complex. In the framework of international collaboration, the United States (US) Department of Energy/National Nuclear Security Agency, in cooperation with US national laboratories, on the one hand, Rosatom and VNIIEF on the other hand, have focused their cooperative efforts to upgrade the existing material protection control and accountability system to prevent unauthorized access to the nuclear material. In this paper we will discuss the present status of material control and accounting (MC and A) system upgrades and the preliminary results from a pilot program on the MC and A system performance testing that was recently conducted at one technical area.

Respiratory effort from the photoplethysmogram.

Science.gov (United States)

Addison, Paul S

2017-03-01

The potential for a simple, non-invasive measure of respiratory effort based on the pulse oximeter signal - the photoplethysmogram or 'pleth' - was investigated in a pilot study. Several parameters were developed based on a variety of manifestations of respiratory effort in the signal, including modulation changes in amplitude, baseline, frequency and pulse transit times, as well as distinct baseline signal shifts. Thirteen candidate parameters were investigated using data from healthy volunteers. Each volunteer underwent a series of controlled respiratory effort maneuvers at various set flow resistances and respiratory rates. Six oximeter probes were tested at various body sites. In all, over three thousand pleth-based effort-airway pressure (EP) curves were generated across the various airway constrictions, respiratory efforts, respiratory rates, subjects, probe sites, and the candidate parameters considered. Regression analysis was performed to determine the existence of positive monotonic relationships between the respiratory effort parameters and resulting airway pressures. Six of the candidate parameters investigated exhibited a distinct positive relationship (poximeter probe and an ECG (P2E-Effort) and the other using two pulse oximeter probes placed at different peripheral body sites (P2-Effort); and baseline shifts in heart rate, (BL-HR-Effort). In conclusion, a clear monotonic relationship was found between several pleth-based parameters and imposed respiratory loadings at the mouth across a range of respiratory rates and flow constrictions. The results suggest that the pleth may provide a measure of changing upper airway dynamics indicative of the effort to breathe. Copyright © 2017 The Author. Published by Elsevier Ltd.. All rights reserved.

Bar code usage in nuclear materials accountability

International Nuclear Information System (INIS)

Mee, W.T.

1983-01-01

The age old method of physically taking an inventory of materials by listing each item's identification number has lived beyond its usefulness. In this age of computerization, which offers the local grocery store a quick, sure, and easy means to inventory, it is time for nuclear materials facilities to automate accountability activities. The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At that time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable; however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented