WorldWideScience

Sample records for accounting rate shares

  1. 12 CFR 701.35 - Share, share draft, and share certificate accounts.

    Science.gov (United States)

    2010-01-01

    ..., and share certificate accounts in all advertising, disclosures, or agreements, whether written or oral..., other federal law, and its contractual obligations, determine the types of fees or charges and other...

  2. Settlement-date Accounting for Equity Share Options - Conceptual Validity and Numerical Effects

    DEFF Research Database (Denmark)

    Møller, Peder Fredslund

    -date accounting are fully conceptually valid. They represent measurements of one partner group's share of total equity with effect for another group's share of total equity and income: the shareholders' part. Partially, this equity and income sharing model is already the basis for existing accounting standards......This paper demonstrates that settlement-date accounting for equity share options can be seen as an accounting method which implements a shareholder focused residually rewarded partners' equity view. This equity view represents a simple, natural extension of the shareholder proprietary view....... It implicates an equity and income sharing model for accounting which is characterized by specification of both shareholders' and non-shareholders' parts of total equity and income. When using this equity and income sharing model, the remeasurements of equity share option obligations made by settlement...

  3. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-04-01

    ....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

  4. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  5. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  6. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

  7. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  8. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  9. Accounting for share based payments according to TFRS-2

    OpenAIRE

    Yilmaz, Erdal

    2015-01-01

    TFRS-2 Share-Based Payment in accounting for all sharebased payment transactions including equity-settled share-based payment transactions, cash-settled sharebased payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standar...

  10. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

  11. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-04-01

    ... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...

  12. Accounting for Households' Perceived Income Uncertainty in Consumption Risk Sharing

    NARCIS (Netherlands)

    Singh, S.; Stoltenberg, C.A.

    2017-01-01

    We develop a consumption risk-sharing model that distinguishes households' perceived income uncertainty from income uncertainty as measured by an econometrician. Households receive signals on their future disposable income that can drive a gap between the two uncertainties. Accounting for the

  13. The Value of Sharing Information: A Neural Account of Information Transmission.

    Science.gov (United States)

    Baek, Elisa C; Scholz, Christin; O'Donnell, Matthew Brook; Falk, Emily B

    2017-07-01

    Humans routinely share information with one another. What drives this behavior? We used neuroimaging to test an account of information selection and sharing that emphasizes inherent reward in self-reflection and connecting with other people. Participants underwent functional MRI while they considered personally reading and sharing New York Times articles. Activity in neural regions involved in positive valuation, self-related processing, and taking the perspective of others was significantly associated with decisions to select and share articles, and scaled with preferences to do so. Activity in all three sets of regions was greater when participants considered sharing articles with other people rather than selecting articles to read themselves. The findings suggest that people may consider value not only to themselves but also to others even when selecting news articles to consume personally. Further, sharing heightens activity in these pathways, in line with our proposal that humans derive value from self-reflection and connecting to others via sharing.

  14. Accounting in the Context of the Implementation of Production Sharing Agreements

    Directory of Open Access Journals (Sweden)

    Orlova Valentina K.

    2018-03-01

    Full Text Available The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.

  15. EXCHANGE RATE DIFFERENCES-THE ACCOUNTING TREATMENT AND ITS INFLUENCE ON THE FINANCIAL PERFORMANCE OF AN ECONOMIC ENTITY

    Directory of Open Access Journals (Sweden)

    Nicoleta Cristina MATEI

    2016-06-01

    Full Text Available Currency rate differences arise when there are certain debt rights or obligations in foreign currency of an economic entity which are collected, i.e. paid for at a different course from the one displayed by the Romanian National Bank on the date of their establishment. Such differences, according to the situation, generate expenditure or revenue which affects a company's financial result and, consequently, the accountant result as well. The results registered by an economic entity presented in the Profit and Loss Account provide information about its financial performance. This performance can be influenced by the favorable or unfavorable exchange rate differences existing when an economic entity carries out transactions or has incurred foreign currency loans having a significant share in the total amount of transactions or in capitals. The present paper shows the accounting treatment of the exchange rate differences and its impact on the financial performance.

  16. 12 CFR 725.7 - Special share accounts in federally chartered agent members.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Special share accounts in federally chartered agent members. 725.7 Section 725.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS NATIONAL CREDIT UNION ADMINISTRATION CENTRAL LIQUIDITY FACILITY § 725.7 Special...

  17. Rating knowledge sharing in cross-domain collaborative filtering.

    Science.gov (United States)

    Li, Bin; Zhu, Xingquan; Li, Ruijiang; Zhang, Chengqi

    2015-05-01

    Cross-domain collaborative filtering (CF) aims to share common rating knowledge across multiple related CF domains to boost the CF performance. In this paper, we view CF domains as a 2-D site-time coordinate system, on which multiple related domains, such as similar recommender sites or successive time-slices, can share group-level rating patterns. We propose a unified framework for cross-domain CF over the site-time coordinate system by sharing group-level rating patterns and imposing user/item dependence across domains. A generative model, say ratings over site-time (ROST), which can generate and predict ratings for multiple related CF domains, is developed as the basic model for the framework. We further introduce cross-domain user/item dependence into ROST and extend it to two real-world cross-domain CF scenarios: 1) ROST (sites) for alleviating rating sparsity in the target domain, where multiple similar sites are viewed as related CF domains and some items in the target domain depend on their correspondences in the related ones; and 2) ROST (time) for modeling user-interest drift over time, where a series of time-slices are viewed as related CF domains and a user at current time-slice depends on herself in the previous time-slice. All these ROST models are instances of the proposed unified framework. The experimental results show that ROST (sites) can effectively alleviate the sparsity problem to improve rating prediction performance and ROST (time) can clearly track and visualize user-interest drift over time.

  18. 78 FR 5781 - Cost-Sharing Rates for Pharmacy Benefits Program of the TRICARE Program

    Science.gov (United States)

    2013-01-28

    ... DEPARTMENT OF DEFENSE Office of the Secretary Cost-Sharing Rates for Pharmacy Benefits Program of... to cost-sharing rates to the TRICARE Pharmacy Benefits Program. SUMMARY: This notice is to advise interested parties of cost-sharing rate change for the Pharmacy Benefits Program. DATES: The cost-sharing...

  19. Current Account and Real Exchange Rate Dynamics in Indonesia

    Directory of Open Access Journals (Sweden)

    Firman Mochtar

    2015-07-01

    Full Text Available We analyze the role of both permanent and temporary factors in affecting the Indonesian current account and real exchange dynamics before and after 2000. Adopting Lee and Chinn (1998; 2006 approach as well as Chinn et al. (2007, two results stand out. First, we confirm that the behavior of the real exchange rate has altered since 2000. Identifications show that permanent shocks are the primary causes for the movement of the real exchange rate after 2000, while in the period before 2000, the Indonesian real exchange rate changes are characterized by greater dominance of temporary shocks. The apparent change in the real exchange rate behavior may be strongly justified by the implementation of free-floating exchange rate system since August 1997. Second, the shift of the real exchange rate behavior after 2000 does not necessarily affect the current account dynamics. Empirical evidence confirms that the variance of current account post 2000 remains largely due to temporary shocks. Albeit having increasing influence, permanent shocks have insignificant effect in explaining fluctuations of the current account. In this sense, the current account surplus after 2000 is attributed largely to nominal variables such as price increase, while the impact of productivity improvement is still limited.

  20. 7 CFR 766.205 - Shared Appreciation Payment Agreement rates and terms.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Shared Appreciation Payment Agreement rates and terms. 766.205 Section 766.205 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS DIRECT LOAN SERVICING-SPECIAL Servicing Shared Appreciation Agreements and Net Recovery...

  1. Interest rate risk of life insurers: Evidence from accounting data

    OpenAIRE

    Möhlmann, Axel

    2017-01-01

    Life insurers are exposed to interest rate risk, and their liability side is typically more sensitive to interest rate changes than their asset side. This paper develops an accounting-based measure of interest rate sensitivity. My approach uses the coexistence of historical cost and market value accounting, which permits the observation of valuations for different discount rates. Using microdata, I show that German life insurers have a significant exposure to interest rate risk. However, ther...

  2. 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

  3. Ambulatory surgery center market share and rates of outpatient surgery in the elderly.

    Science.gov (United States)

    Hollenbeck, Brent K; Hollingsworth, John M; Dunn, Rodney L; Zaojun Ye; Birkmeyer, John D

    2010-12-01

    Relative to outpatient surgery in hospital settings, ambulatory surgery centers (ASCs) are more efficient and associated with a lower cost per case. However, these facilities may also spur higher overall procedure utilization and thus lead to greater overall health care costs. The authors used the State Ambulatory Surgery Database from the State of Florida to identify Medicare-aged patients undergoing 4 common ambulatory procedures in 2006, including knee arthroscopy, cystoscopy, cataract removal, and colonoscopy. Hospital service areas (HSAs) were characterized according to ASC market share, that is, the proportion of residents undergoing outpatient surgery in these facilities. The authors then examined relationships between ASC market share and rates of each procedure. Age-adjusted rates of ambulatory surgery ranged from 190.5 cases per 1000 to 320.8 cases per 1000 in HSAs with low and high ASC market shares, respectively (P market share. The greatest difference, both in relative and absolute terms, was observed for patients undergoing cystoscopy. In areas of high ASC market share, the age-adjusted rate of cystoscopy was nearly 3-fold higher than in areas with low ASC market share (34.5 vs 11.9 per 1000 population; P elderly. Whether ASCs are meeting unmet clinical demand or spurring overutilization is not clear.

  4. Relative Price Levels and Current Accounts: An Exploration

    Directory of Open Access Journals (Sweden)

    Joshua Aizenman

    2008-12-01

    Full Text Available This paper studies the links between current accounts and relative price levels, finding that current account changes are associated with sizable future relative price levels effects. This is done in panel regressions of the Penn effect, adding a lagged current account/GDP and other explanatory variables. Higher GDP/ capita and a greater export share of manufacturing tend to mitigate the real exchange rate impact of lagged current accounts. Active management of current accounts may provide a powerful adjustment channel, mitigating the real exchange rate effects of volatile terms of trade, and may explain the growing proliferation of Sovereign Wealth Funds.

  5. Stochastic Discount Factor Approach to International Risk-Sharing: Evidence from Fixed Exchange Rate Episodes

    NARCIS (Netherlands)

    Hadzi-Vaskov, M.; Kool, C.J.M.

    2007-01-01

    This paper presents evidence of the stochastic discount factor approach to international risk-sharing applied to fixed exchange rate regimes. We calculate risk-sharing indices for two episodes of fixed or very rigid exchange rates: the Eurozone before and after the introduction of the Euro, and

  6. Financial Impact of Liver Sharing and Organ Procurement Organizations' Experience With Share 35: Implications for National Broader Sharing.

    Science.gov (United States)

    Fernandez, H; Weber, J; Barnes, K; Wright, L; Levy, M

    2016-01-01

    The Share 35 policy for organ allocation, which was adopted in June 2013, allocates livers regionally for candidates with Model for End-Stage Liver Disease scores of 35 or greater. The authors analyzed the costs resulting from the increased movement of allografts related to this new policy. Using a sample of nine organ procurement organizations, representing 17% of the US population and 19% of the deceased donors in 2013, data were obtained on import and export costs before Share 35 implementation (June 15, 2012, to June 14, 2013) and after Share 35 implementation (June 15, 2013, to June 14, 2014). Results showed that liver import rates increased 42%, with an increased cost of 51%, while export rates increased 112%, with an increased cost of 127%. When the costs of importing and exporting allografts were combined, the total change in costs for all nine organ procurement organizations was $11 011 321 after Share 35 implementation. Extrapolating these costs nationally resulted in an increased yearly cost of $68 820 756 by population or $55 056 605 by number of organ donors. Any alternative allocation proposal needs to account for the financial implications to the transplant infrastructure. © Copyright 2015 The American Society of Transplantation and the American Society of Transplant Surgeons.

  7. Structural and psychological empowerment climates, performance, and the moderating role of shared felt accountability: a managerial perspective.

    Science.gov (United States)

    Wallace, J Craig; Johnson, Paul D; Mathe, Kimberly; Paul, Jeff

    2011-07-01

    The authors proposed and tested a model in which data were collected from managers (n = 539) at 116 corporate-owned quick service restaurants to assess the structural and psychological empowerment process as moderated by shared-felt accountability on indices of performance from a managerial perspective. The authors found that empowering leadership climate positively relates to psychological empowerment climate. In turn, psychological empowerment climate relates to performance only under conditions of high-felt accountability; it does not relate to performance under conditions of low-felt accountability. Overall, the present results indicate that the quick-service restaurant managers, who feel more empowered, operate restaurants that perform better than managers who feel less empowered, but only when those empowered managers also feel a high sense of accountability.

  8. Shared services in accounting and finance

    NARCIS (Netherlands)

    Swagerman, D.M.; van Steenis, Jorn; Sieber, Pascal; Griese, Joachim

    1998-01-01

    The purpose of this paper is to present examples of the current state of the Shared Services Concept as applied to the finance function. The paper arises out of the ongoing research after current developments in the finance function enabled by information and communication technology, at the

  9. Beyond Westermarck: Can Shared Mothering or Maternal Phenotype Matching Account for Incest Avoidance?

    Directory of Open Access Journals (Sweden)

    David Livingstone Smith Ph.D

    2007-01-01

    Full Text Available Westermarck's Hypothesis (WH is widely accepted amongst evolutionary scientists as the best explanation of human incest avoidance. Although WH may account for incest avoidance between co-reared kin, it cannot explain other forms of incest avoidance, and therefore, cannot account for the differential incidence of sibling-sibling, mother-son, father-daughter and other forms of incest. WH also face problems adequately accounting for phenomena within its explanatory domain. Neither of the studies widely thought to corroborate WH (the Israeli kibbutz and Taiwanese simpua marriage studies provides a genuine test of it, and the results of experimental thought to confirm WH are vitiated by methodological problems. The present paper considers two alternatives to WH: the shared mother hypothesis (SMH and the maternal phenotype-matching hypothesis (MPMH. SMH states that human infants imprint on their mother, who then treat as kin those individuals towards whom their mother behaves in a kin-like or mate-like manner. MPMH states that humans unconsciously use the maternal phenotype as a visual template for estimating coefficients of relatedness, and that these estimate regulate altruistic and mating behavior. Both SMH and MPMH are able to account for the kibbutz and simpua marriage data, and entail additional epidemiological and experimental predictions. SMH and MPMH have greater explanatory power than WH, and MPMH has greater explanatory power than SMH.

  10. Annual Percentage Rate and Annual Effective Rate: Resolving Confusion in Intermediate Accounting Textbooks

    Science.gov (United States)

    Vicknair, David; Wright, Jeffrey

    2015-01-01

    Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…

  11. Fixed-Point Approximations of Bandwidth-Sharing Networks with Rate Constraints

    NARCIS (Netherlands)

    M. Frolkova (Masha); J. Reed (Josh); A.P. Zwart (Bert)

    2011-01-01

    htmlabstractBandwidth-sharing networks are important flow level models of communication networks. We focus on the fact that it takes a signicant number of users to saturate a link, necessitating the inclusion of individual rate constraints. In particular we extend work of Reed & Zwart on fluid

  12. Structural and Psychological Empowerment Climates, Performance, and the Moderating Role of Shared Felt Accountability: A Managerial Perspective

    Science.gov (United States)

    Wallace, J. Craig; Johnson, Paul D.; Mathe, Kimberly; Paul, Jeff

    2011-01-01

    The authors proposed and tested a model in which data were collected from managers (n = 539) at 116 corporate-owned quick service restaurants to assess the structural and psychological empowerment process as moderated by shared-felt accountability on indices of performance from a managerial perspective. The authors found that empowering leadership…

  13. Accountability and need for cognition effects on contrast, halo, and accuracy in performance ratings.

    Science.gov (United States)

    Palmer, Jerry K; Feldman, Jack M

    2005-03-01

    In the present study, the authors investigated the effects of accountability and need for cognition on contrast errors, halo, and accuracy of performance ratings examined in good and poor performance context conditions, as well as in a context-free control condition. The accountability manipulation reduced the contrast effect and also modified rater recall of good ratee behavior. Accountability reduced halo in ratings and increased rating accuracy in a poor performance context. Accountability also interacted with need for cognition in predicting individual rater halo.

  14. From Risks to Shared Value? Corporate Strategies in Building a Global Water Accounting and Disclosure Regime

    Directory of Open Access Journals (Sweden)

    Marco A. Daniel

    2012-10-01

    Full Text Available The current debate on water accounting and accountability among transnational actors such as corporations and NGOs is likely to contribute to the emergence of a global water governance regime. Corporations within the food and beverage sector (F-B are especially vulnerable to water risks; therefore, in this article we analyse motivations and strategies of the major F-B corporations participating in the debate and developing different water accounting, disclosure and risk-assessment tools. Neo-institutionalism and neo-Gramscian regime theory provide the basis for our framework to analyse the discursive, material and organisational corporate water strategies. Findings based on an analysis of the chosen F-B corporations’ sustainability reports and interviews with key informants suggest that the corporations share similar goals and values with regard to the emerging regime. They seek a standardisation that is practical and supportive in improving their water efficiency and communication with stakeholders. This indicates that some harmonisation has taken place over time and new actors have been pursuing the path of the pioneering companies, but the lead corporations are also differentiating their strategies, thus engaging in hegemonic positioning. However, so far the plethora of NGO-driven accountability initiatives and tools has fragmented the field more than 'war of position' amongst the corporations. Furthermore, several companies claim to have proceeded from internal water-risk management to reducing risks throughout their value chains and watersheds. As a result they are 'creating shared value' with stakeholders, and potentially manifesting an emergent paradigm that goes beyond a private regime framework. Nevertheless, in the absence of verification schemes, questions of sustainability and legitimacy of such actions on the ground prevail and remain a topic for further research.

  15. 12 CFR 557.14 - What interest rate may I pay on savings accounts?

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What interest rate may I pay on savings... DEPOSITS Deposit Activities of Federal Savings Associations § 557.14 What interest rate may I pay on savings accounts? (a) You may pay interest at any rate or anticipated rate of return on savings accounts...

  16. Shared services in accounting and finance

    OpenAIRE

    Swagerman, D.M.; van Steenis, Jorn; Sieber, Pascal; Griese, Joachim

    1998-01-01

    The purpose of this paper is to present examples of the current state of the Shared Services Concept as applied to the finance function. The paper arises out of the ongoing research after current developments in the finance function enabled by information and communication technology, at the University of Twente. The rapid developments in information and communication technology (leading to new ‘economics of information’) combined with developments in organisation theory, have far-reaching im...

  17. Sojourn time asymptotics in Processor Sharing queues with varying service rate

    NARCIS (Netherlands)

    Egorova, R.; Mandjes, M.R.H.; Zwart, B.

    2007-01-01

    Abstract This paper addresses the sojourn time asymptotics for a GI/GI/⋅ queue operating under the Processor Sharing (PS) discipline with stochastically varying service rate. Our focus is on the logarithmic estimates of the tail of sojourn-time distribution, under the assumption that the job-size

  18. CONVERSION OF FOREIGN COMPANIES ACCOUNTS IN THE ACCOUNT CONSOLIDATION PROCESS IN ROMANIA UNDER THE CLOSING RATE METHOD

    Directory of Open Access Journals (Sweden)

    Mariana BANUTA

    2017-12-01

    Full Text Available The article approaches a topical theme of debate both in the professional academic environment and especially in the economic practice, i.e. the manner of converting the accounts of foreign companies in the account consolidation process, in Romania. We analyse the conditions of applying the accounting regulations related to the consolidation of accounts, in Romania, focusing on the manner of converting the accounts of the foreign companies according to Order no. 1802/2014 approving the accounting regulations on individual annual financial statements and consolidated annual financial statements and to the International Financial Reporting Standards (IFRS. We focused on the presentation of the practical method of applying the conversion of the accounts of the foreign companies according to the closing rate method, because irrespective of the accounting referential applied by the parent company for consolidation, this method occurs in the pre-consolidation stage, if the group leader has affiliates abroad, and the individual financial statements of the companies in the consolidation perimeter have different disclosure currencies.

  19. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    Science.gov (United States)

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  20. Reliability analysis of load-sharing systems with memory.

    Science.gov (United States)

    Wang, Dewei; Jiang, Chendi; Park, Chanseok

    2018-02-22

    The load-sharing model has been studied since the early 1940s to account for the stochastic dependence of components in a parallel system. It assumes that, as components fail one by one, the total workload applied to the system is shared by the remaining components and thus affects their performance. Such dependent systems have been studied in many engineering applications which include but are not limited to fiber composites, manufacturing, power plants, workload analysis of computing, software and hardware reliability, etc. Many statistical models have been proposed to analyze the impact of each redistribution of the workload; i.e., the changes on the hazard rate of each remaining component. However, they do not consider how long a surviving component has worked for prior to the redistribution. We name such load-sharing models as memoryless. To remedy this potential limitation, we propose a general framework for load-sharing models that account for the work history. Through simulation studies, we show that an inappropriate use of the memoryless assumption could lead to inaccurate inference on the impact of redistribution. Further, a real-data example of plasma display devices is analyzed to illustrate our methods.

  1. Do reading and spelling share a lexicon?

    Science.gov (United States)

    Jones, Angela C; Rawson, Katherine A

    2016-05-01

    In the reading and spelling literature, an ongoing debate concerns whether reading and spelling share a single orthographic lexicon or rely upon independent lexica. Available evidence tends to support a single lexicon account over an independent lexica account, but evidence is mixed and open to alternative explanation. In the current work, we propose another, largely ignored account--separate-but-shared lexica--according to which reading and spelling have separate orthographic lexica, but information can be shared between them. We report three experiments designed to competitively evaluate these three theoretical accounts. In each experiment, participants learned new words via reading training and/or spelling training. The key manipulation concerned the amount of reading versus spelling practice a given item received. Following training, we assessed both response time and accuracy on final outcome measures of reading and spelling. According to the independent lexica account, final performance in one modality will not be influenced by the level of practice in the other modality. According to the single lexicon account, final performance will depend on the overall amount of practice regardless of modality. According to the separate-but-shared account, final performance will be influenced by the level of practice in both modalities but will benefit more from same-modality practice. Results support the separate-but-shared account, indicating that reading and spelling rely upon separate lexica, but information can be shared between them. Copyright © 2016 Elsevier Inc. All rights reserved.

  2. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    Science.gov (United States)

    2010-06-25

    ... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...

  3. The Influence of Debt Maturity Structure on Accounting Conservatism

    Institute of Scientific and Technical Information of China (English)

    Zhao Huiqing; Chen Xinguo

    2015-01-01

    According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu's surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

  4. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  5. Calculating economy-wide energy intensity decline rate: The role of sectoral output and energy shares

    International Nuclear Information System (INIS)

    Baksi, Soham; Green, Chris

    2007-01-01

    We specify formulas for computing the rate of decline in economy-wide energy intensity by aggregating its two determinants-technical efficiency improvements in the various sectors of the economy, and shifts in economic activity among these sectors. The formulas incorporate the interdependence between sectoral shares, and establish a one-to-one relation between sectoral output and energy shares. This helps to eliminate future energy intensity decline scenarios which involve implausible values of either sectoral share. An illustrative application of the formulas is provided, using within-sector efficiency improvement estimates suggested by Lightfoot-Green and Harvey

  6. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  7. Shared antenatal care fails to rate well with women of non-English-speaking backgrounds.

    Science.gov (United States)

    Small, R; Lumley, J; Yelland, J; Rice, P L

    1998-01-05

    To compare the views of women from non-English-speaking backgrounds who received antenatal care at a public hospital clinic with those whose care was shared between a public hospital clinic and a general practitioner. Structured interviews in the language of the woman's choice. Women were recruited from the postnatal wards of three maternity teaching hospitals in Melbourne between July 1994 and November 1995, and interviewed six to nine months later. Women born in Vietnam, Turkey and the Philippines who gave birth to a live healthy baby (over 1500 g) were eligible. Of 435 women recruited, 318 (Vietnamese [32.7%], Filipino [33.6%] and Turkish [33.6%]) completed the study. Women's ratings of their antenatal care overall and views on specific aspects of their antenatal care. Women in shared care (n = 151) were not more likely than women in public clinic care (n = 143) to rate their care as "very good" (odds ratio [OR], 1.38; 95% confidence interval [95% CI], 0.72-2.63). Satisfaction with particular aspects of care (waiting times, opportunity to ask questions, whether caregivers were rushed, whether concerns were taken seriously) did not differ significantly between those in shared care and those in public clinic care. Women in shared care were not happier with their medical care than women in public clinic care (OR, 0.83; 95% CI, 0.35-1.96), but were more likely to see a caregiver who spoke their language (OR, 17.69; 95% CI, 6.15-69.06), although two-thirds still saw a GP who spoke only English. Shared antenatal care is not more satisfying than public clinic care for women from non-English-speaking backgrounds. Further evaluation of shared care is clearly needed.

  8. The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

    Science.gov (United States)

    1988-12-01

    and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

  9. Achievable Rate of Spectrum Sharing Cognitive Radio Multiple-Antenna Channels

    KAUST Repository

    Sboui, Lokman

    2015-04-28

    We investigate the spectral efficiency gain of an uplink Cognitive Radio (CR) Multi-Input-Multi-Output system in which the Secondary User (SU) is allowed to share the spectrum with the Primary User (PU) using a specific precoding scheme to communicate with a common receiver. The proposed scheme exploits, at the same time, the free eigenmodes of the primary channel after a space alignment procedure and the interference threshold tolerated by the PU. At the common receiver, we adopt a Successive Interference Cancellation (SIC) technique to eliminate the effect of the detected primary signal transmitted through the exploited eigenmodes. Furthermore, we analyze the SIC operation inaccuracy as well as the CSI estimation imperfection on the PU and SU throughputs. Numerical results show that our proposed scheme enhances considerably the cognitive achievable rate. For instance, in case of a perfect detection of the PU signal, the CR rate remains non-zero for high Signal to Noise Ratio which is usually impossible when we only employ a space alignment technique. We show that a modified water-filling power allocation policy at the PU can increase the secondary rate with a marginal degradation of the primary rate. Finally, we investigate the behavior of the PU and SU rates through the study of the rate achievable region.

  10. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Directory of Open Access Journals (Sweden)

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  11. Soverign Rating Events and bank Share Prices in the Italian Market

    OpenAIRE

    S. Caselli; G. Gandolfi; M. Soana

    2013-01-01

    The paper examines the spillover effect of Eurozone sovereign rating changes announced by Standard and Poor’s, Moody’s, and Fitch on domestic bank share prices in the period 2002–2012. This spillover effect appears strongly negative in the case of downgrades, but insignificant for upgrades. Bank losses following sovereign downgrades are greater during the financial crisis of 2008 and in the PIIGS countries (Portugal, Ireland, Italy, Greece, and Spain). Surprisingly, announcement of sovereign ...

  12. Current Account Surpluses and the Interest Rate Island in Switzerland

    OpenAIRE

    Paolo Mauro

    1995-01-01

    This paper describes some long-run aspects of the Swiss balance of payments, highlighting two macroeconomic phenomena that make Switzerland stand out among other countries: first, it has had a persistent current account surplus and the largest ratio of net foreign assets to GDP in the world; second, its real interest rates have been significantly lower than those of most other industrialized countries, earning it the label “interest rate island”. These two distinctive features may be related,...

  13. Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

    Science.gov (United States)

    Skrepnek, Grant H

    2004-01-01

    Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments

  14. Perceptions of Shared Leadership within Academic Libraries Suggest Room for Improvement. A Review of: Cawthorne, J. E. (2010. Leading from the middle of the organization: An examination of shared leadership in academic libraries. The Journal of Academic Librarianship, 36(2, 151-157. doi:10.1016/j.acalib.2010.01.006

    Directory of Open Access Journals (Sweden)

    Genevieve C. Gore

    2011-09-01

    Full Text Available Objective – To survey middle managers’ beliefs regarding their participation in shared leadership and their libraries’ practices of shared leadership.Design – Cross-sectional survey.Setting – Twenty-two academic libraries within four-year public master’s level institutions in the Pacific Northwest of the United States.Subjects – A total of 115 middle managers wereinvited to participate; 77 completed the surveyfor a response rate of 66.9%.Methods – Selected middle managers were contacted by email a total of five times and were invited to complete a Web-based survey composed of three sections. The first section contained 10 statements for rating shared leadership within their own institutions, which they were asked to rate on an eight-point Likert scale from 1 (strongly agree to 7 (strongly disagree, with 8 as an option for no opinion. The second section used the same scale to rate their levels of agreement with conceptual definitions of shared leadership from Jackson’s Framework. Jackson’s Framework consists of four components for ascertaining levels of shared leadership from both managerial and staff perspectives: accountability, equity, partnership and ownership. The third section invited subjects to provide their own definition of shared leadership. A three-part pretest served to validate the survey instrument. Mean scores were calculated for each statement.Main Results – In the first section, there was the highest overall level of agreement (1.52 with the statement “I am accountable for the decisions within the scope of my responsibility” followed by “I share information with the senior library administration” (1.71. There was the lowest overall level of agreement (3.65 with the statement that “Ideas presented at all levels of staff in the library are equally considered.” In the second section, respondents’ mean scores for Jackson’s definitions of four concepts of shared leadership were 2.62 for ownership

  15. The Reality Of The Homeland Security Enterprise Information Sharing Environment

    Science.gov (United States)

    2017-12-01

    Related Information to Protect the Homeland (GAO 15- 290) (Washington, DC: U.S. Government Accountability Office, 2015), http://www.gao.gov/ assets...Government Accountability Office [GAO], Information Sharing Environment Better Road Map Needed to Guide Implementation and Investments (GAO-11-455...and its ISE PM would have clearer accountability for information sharing lapses and a faster ability to reform or develop domestic information -sharing

  16. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  17. 25 CFR 115.712 - What is the interest rate earned on money in a trust account?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What is the interest rate earned on money in a trust... and Interests § 115.712 What is the interest rate earned on money in a trust account? The rate of interest on a trust account changes based on how the money is invested and how those investments perform. ...

  18. Rating parent-child interactions: joint engagement, communication dynamics, and shared topics in autism, Down syndrome, and typical development.

    Science.gov (United States)

    Adamson, Lauren B; Bakeman, Roger; Deckner, Deborah F; Nelson, P Brooke

    2012-12-01

    A battery of 17 rating items were applied to video records of typically-developing toddlers and young children with autism and Down syndrome interacting with their parents during the Communication Play Protocol. This battery provided a reliable and broad view of the joint engagement triad of child, partner, and shared topic. Ratings of the child's joint engagement correlated very strongly with state coding of joint engagement and replicated the finding that coordinated joint engagement was less likely in children with autism. Ratings of other child actions, of parent contributions, and of shared topics and communicative dynamics also documented pervasive variations related to diagnosis, language facility, and communicative context.

  19. Accounting for rate variation among lineages in comparative demographic analyses

    Science.gov (United States)

    Hope, Andrew G.; Ho, Simon Y. W.; Malaney, Jason L.; Cook, Joseph A.; Talbot, Sandra L.

    2014-01-01

    Genetic analyses of contemporary populations can be used to estimate the demographic histories of species within an ecological community. Comparison of these demographic histories can shed light on community responses to past climatic events. However, species experience different rates of molecular evolution, and this presents a major obstacle to comparative demographic analyses. We address this problem by using a Bayesian relaxed-clock method to estimate the relative evolutionary rates of 22 small mammal taxa distributed across northwestern North America. We found that estimates of the relative molecular substitution rate for each taxon were consistent across the range of sampling schemes that we compared. Using three different reference rates, we rescaled the relative rates so that they could be used to estimate absolute evolutionary timescales. Accounting for rate variation among taxa led to temporal shifts in our skyline-plot estimates of demographic history, highlighting both uniform and idiosyncratic evolutionary responses to directional climate trends for distinct ecological subsets of the small mammal community. Our approach can be used in evolutionary analyses of populations from multiple species, including comparative demographic studies.

  20. Accounting for orphaned aftershocks in the earthquake background rate

    Science.gov (United States)

    Van Der Elst, Nicholas

    2017-01-01

    Aftershocks often occur within cascades of triggered seismicity in which each generation of aftershocks triggers an additional generation, and so on. The rate of earthquakes in any particular generation follows Omori's law, going approximately as 1/t. This function decays rapidly, but is heavy-tailed, and aftershock sequences may persist for long times at a rate that is difficult to discriminate from background. It is likely that some apparently spontaneous earthquakes in the observational catalogue are orphaned aftershocks of long-past main shocks. To assess the relative proportion of orphaned aftershocks in the apparent background rate, I develop an extension of the ETAS model that explicitly includes the expected contribution of orphaned aftershocks to the apparent background rate. Applying this model to California, I find that the apparent background rate can be almost entirely attributed to orphaned aftershocks, depending on the assumed duration of an aftershock sequence. This implies an earthquake cascade with a branching ratio (the average number of directly triggered aftershocks per main shock) of nearly unity. In physical terms, this implies that very few earthquakes are completely isolated from the perturbing effects of other earthquakes within the fault system. Accounting for orphaned aftershocks in the ETAS model gives more accurate estimates of the true background rate, and more realistic expectations for long-term seismicity patterns.

  1. Rate coefficients of exchange reactions accounting for vibrational excitation of reagents and products

    Science.gov (United States)

    Kustova, E. V.; Savelev, A. S.; Kunova, O. V.

    2018-05-01

    Theoretical models for the vibrational state-resolved Zeldovich reaction are assessed by comparison with the results of quasi-classical trajectory (QCT) calculations. An error in the model of Aliat is corrected; the model is generalized taking into account NO vibrational states. The proposed model is fairly simple and can be easily implemented to the software for non-equilibrium flow modeling. It provides a good agreement with the QCT rate coefficients in the whole range of temperatures and reagent/product vibrational states. The developed models are tested in simulations of vibrational and chemical relaxation of air mixture behind a shock wave. The importance of accounting for excitated NO vibrational states and accurate prediction of Zeldovich reactions rates is shown.

  2. Analysis Brazilian preference shares: financial liabilities or equity instruments?

    Directory of Open Access Journals (Sweden)

    Diana Lucia de Almeida

    2016-05-01

    Full Text Available The Brazilian preference shares, in general, except when they present specific features, such as mandatory redemption and cumulative dividends, meet the accounting definition of equity instruments. However, the scientific literature believes that those shares that do not have discretion to avoid the delivery of cash must be classified as financial liabilities. In a context in which remain differences of understanding of their proper accounting treatment, the following question arises: preferred shares of Brazilian companies are being recognized in the financial statements in accordance with the theoretical and normative precepts? Thus, the aim of this study is to verify if the preference shares of Brazilian companies have been recognized in the financial statements for according to the scientific literature and accounting standards. Through content analysis, we analyzed the information of 157 companies listed on BM&FBOVESPA. The results show that 155 companies classify its preference shares as equity instruments and two as financial liabilities. These two companies, as well as 149 of those which qualify as equity instruments, are treating them properly in its accounting. The other six companies should present its preference shares as liabilities, given the absence of discretion to avoid cash delivery, feature present in financial liabilities, unlike equity instruments. It is noticed that, unlike what happens, for instance, in the US market, it is not possible to classify all Brazilian preference shares as a financial liability, since, in Brazil , they are used in different legal format of those widely found in that market. Moreover, almost all of the analyzed shares have essential features for classification as equity instruments. Hence, the importance of analysis of the economic essence of each instrument, thus, enabling the appropriate accounting treatment in the financial statements.

  3. Testing for Unit Roots in Market Shares

    NARCIS (Netherlands)

    Franses, P.H.B.F.; Srinivasan, S.; Boswijk, H.P.

    2001-01-01

    A unique characteristic of marketing data sets is the logical consistency requirement in market share models that market shares are bounded by 0 and 1, and they sum to unity. To take account of this logical consistency requirement, we propose to test for unit roots in individual market share series

  4. Sum-rate analysis of spectrum sharing spatial multiplexing MIMO systems with zero-forcing and multiuser diversity

    KAUST Repository

    Yang, Liang; Qaraqe, Khalid A.; Serpedin, Erchin; Alouini, Mohamed-Slim

    2013-01-01

    This paper considers a multiuser spectrum sharing (SS) multiple-input multiple-output (MIMO) system with zero-forcing (ZF) operating in a Rayleigh fading environment. We provide an asymptotic sum-rate analysis to investigate the effects of different

  5. 75 FR 80367 - Share Insurance and Appendix

    Science.gov (United States)

    2010-12-22

    ... accounts (MMA), or Interest on Lawyers Trust Accounts (IOLTA). \\4\\ The NCUA Board does not believe the... account, or Interest on Lawyers Trust Account (``IOLTA''), even if share drafts may be drawn on the... responsibilities among the various levels of government. NCUA has determined that this proposed rule does not...

  6. Achievable data rate in spectrum-sharing channels with variable-rate variable-power primary users

    KAUST Repository

    Yang, Yuli

    2012-08-01

    In this work, we propose a transmission strategy for secondary users (SUs) within a cognitive radio network where primary users (PUs) exploit variable-rate variable-power modulation. By monitoring the PU\\'s transmissions, the SU adjusts its transmit power based on the gap between the PU\\'s received effective signal-to-noise power ratio (SNR) and the lower SNR boundary for the modulation mode that is being used in the primary link. Thus, at the SU\\'s presence, the PU\\'s quality of service (QoS) is guaranteed without increasing its processing complexity thanks to no interference cancellation required in the PU\\'s operation. To demonstrate the advantage of our proposed transmission strategy, we analyze the secondary user\\'s achievable data rate by taking into account different transmission capabilities for the secondary transmitter. The corresponding numerical results not only prove the validity of our derivations but also provide a convenient tool for the network design with the proposed transmission strategy. © 2012 IEEE.

  7. Sharing Economy vs Sharing Cultures? Designing for social, economic and environmental good

    Directory of Open Access Journals (Sweden)

    Ann Light

    2015-05-01

    Full Text Available This paper explores the story behind a crowdfunding service as an example of sharing technology. Research in a small neighborhood of London showed how locally-developed initiatives can differ in tone, scale, ambition and practice to those getting attention in the so-called sharing economy. In local accounts, we see an emphasis on organizing together to create shared spaces for collaborative use of resources and joint ownership of projects and places. Whereas, many global business models feature significant elements of renting, leasing and hiring and focus only on resource management, sometimes at the expense of community growth. The service we discuss is based in the area we studied and has a collective model of sharing, but hopes to be part of the new global movement. We use this hybridity to problematize issues of culture, place and scalability in developing sharing resources and addressing sustainability concerns. We relate this to the motivation, rhetoric and design choices of other local sharing enterprises and other global sharing economy initiatives, arguing, in conclusion, that there is no sharing economy, but a variety of new cultures being fostered.

  8. Chimpanzees share forbidden fruit.

    Directory of Open Access Journals (Sweden)

    Kimberley J Hockings

    2007-09-01

    Full Text Available The sharing of wild plant foods is infrequent in chimpanzees, but in chimpanzee communities that engage in hunting, meat is frequently used as a 'social tool' for nurturing alliances and social bonds. Here we report the only recorded example of regular sharing of plant foods by unrelated, non-provisioned wild chimpanzees, and the contexts in which these sharing behaviours occur. From direct observations, adult chimpanzees at Bossou (Republic of Guinea, West Africa very rarely transferred wild plant foods. In contrast, they shared cultivated plant foods much more frequently (58 out of 59 food sharing events. Sharing primarily consists of adult males allowing reproductively cycling females to take food that they possess. We propose that hypotheses focussing on 'food-for-sex and -grooming' and 'showing-off' strategies plausibly account for observed sharing behaviours. A changing human-dominated landscape presents chimpanzees with fresh challenges, and our observations suggest that crop-raiding provides adult male chimpanzees at Bossou with highly desirable food commodities that may be traded for other currencies.

  9. Rates of Return on Flow-Through Shares: Investors and Governments Beware

    Directory of Open Access Journals (Sweden)

    Vijay Jog

    2016-02-01

    Full Text Available Canada’s tax code allows the use of flow-through shares for mining and oil and gas companies on the assumption that they are a good way to spur new productive exploration and are also beneficial to investors. In reality, it appears that flow-through shares are lousy for both. Flow-through shares are designed for corporations that cannot make good use of expense deductions from their taxes and so, through the use of these special type of shares, can pass along their expenses for shareholders to deduct from their own income taxes. This tax break is not insignificant: The amount of revenue foregone by the federal government due to flow-through shares and the related Mineral Exploration Tax Credit averaged $440 million every year between 2007 and 2012. But the steepest price has arguably been borne by investors, with returns on flow-through shares performing extraordinarily poorly. For small companies that issued these shares, the annualized absolute return was a nearly 100 per cent loss. For larger companies, the returns were not as bad — negative 14 per cent — but still a loss. And if adjusted for corresponding benchmarks, the returns were even worse. From the $2.5 billion raised from Canadians using flow-through shares, investors have lost $1.2 billion. Certainly these results would indicate that flow-through shares are hardly helping Canadian explorers strike lucrative new discoveries (it is impossible to say whether the limited success some larger companies had in locating productive assets, using flow-through shares, would not have occurred anyway. Meanwhile, these share issues, bearing the imprimatur of a special government right and the incentive of an investor tax benefit, have likely led to market distortions, luring capital that might have otherwise gone to more productive and rewarding investments. Compounding matters is the very real possibility that those projects that were funded by flow-through shares, but would have been

  10. Return and Liquidity Relationships on Market and Accounting Levels in Brazil

    Directory of Open Access Journals (Sweden)

    Fernanda Finotti Cordeiro Perobelli

    2016-08-01

    Full Text Available ABSTRACT This article discusses profitability-liquidity relationships on accounting and market levels for 872 shares of publicly-traded Brazilian companies, observed between 1994 and 2013. On the market level, the assumption is that share liquidity is able to reduce some of the risks incurred by investors, making them more willing to pay a higher price for liquid shares, which would lower expected market returns. On the accounting level, the basic hypothesis argues that a firm's holding more liquid assets is related to a conservative investment policy, possibly reducing accounting returns for shareholders. Under the assumption of financial constraint, however, more accounting liquidity would allow positive net present value investments to be carried out, increasing future accounting returns, which would positively affect market liquidity and share prices in an efficient market, resulting in a lower market risk/expected return premium. Under the assumption of no financial constraint, however, more accounting liquidity would only represent a carry cost, compromising future accounting returns, which would adversely affect market liquidity and share prices and result in a higher market risk/expected return premium. Among the hypotheses, the presence of a negative market liquidity premium was verified in Brazil, with shares that traded more exhibiting a higher expected market return. On the margins of the major theories on the subject, only two negative relationships between excess accounting liquidity and market liquidity and accounting return, supporting the carry cost assumption for financially unconstrained firms, were verified. In terms of this paper's contributions, there is the analysis, unprecedented in Brazil as far as is known, of the relationship between liquidity and return on market and accounting levels, considering the financial constraint hypothesis to which the firms are subject.

  11. DOES COUNTRY CREDIT RATING AFFECT CURRENT DEFICIT ACCOUNT: THE CASE OF TURKEY (1992-2014

    Directory of Open Access Journals (Sweden)

    Ahmet Gulmez

    2017-07-01

    Full Text Available In this study the presence and direction of the relationship between the current account deficit and credit rating index for Turkey has been tested using Gregory-Hansen co-integration test, which considers structural breaks and Toda-Yamamoto causality analysis for the period of 1992-2014. Based on the results of empirical applications, it has been concluded that both series are not stable and there is a long-term relationship between the variables. As a result of the Toda-Yamamoto method based on the Granger causality analysis, it has been determined that there is a one-way causal relationship between the variables from current account deficit towards credit rating index.

  12. Inconsistencies in patient perceptions and observer ratings of shared decision making: the case of colorectal cancer screening.

    Science.gov (United States)

    Wunderlich, Tracy; Cooper, Gregory; Divine, George; Flocke, Susan; Oja-Tebbe, Nancy; Stange, Kurt; Lafata, Jennifer Elston

    2010-09-01

    To compare patient-reported and observer-rated shared decision making (SDM) use for colorectal cancer (CRC) screening and evaluate patient, physician and patient-reported relational communication factors associated with patient-reported use of shared CRC screening decisions. Study physicians are salaried primary care providers. Patients are insured, aged 50-80 and due for CRC screening. Audio-recordings from 363 primary care visits were observer-coded for elements of SDM. A post-visit patient survey assessed patient-reported decision-making processes and relational communication during visit. Association of patient-reported SDM with observer-rated elements of SDM, as well as patient, physician and relational communication factors were evaluated using generalized estimating equations. 70% of patients preferred SDM for preventive health decisions, 47% of patients reported use of a SDM process, and only one of the screening discussions included all four elements of SDM per observer ratings. Patient report of SDM use was not associated with observer-rated elements of SDM, but was significantly associated with female physician gender and patient-reported relational communication. Inconsistencies exist between patient reports and observer ratings of SDM for CRC screening. Future studies are needed to understand whether SDM that is patient-reported, observer-rated or both are associated with informed and value-concordant CRC screening decisions. Copyright (c) 2010 Elsevier Ireland Ltd. All rights reserved.

  13. Cash Flows versus Accounting Earnings in Managing Exchange Rate Exposures: An Empirical Study of Non-Financial Companies

    DEFF Research Database (Denmark)

    Aabo, Tom

    Financial theory argues that companies should manage cash flows and not accounting earnings when they hedge exchange rate exposures. Still, empirical evidence shows that a number of companies choose to manage accounting earnings. This empirical study of Danish, non-financial companies finds (1......) that when hedging the majority of companies expect to add value to their company by avoiding financial distress (reduce down side risk), (2) that when hedging managing cash flows versus managing accounting earnings as a first priority splits the companies in two, (3) a lack of difference (except...... for profitability) in company characteristics between the group of companies that manage cash flows versus the group of companies that manage accounting earnings as a first priority. The decision in real business on whether to manage cash flows or accounting earnings when hedging exchange rate exposures seems...

  14. Social Representations of Accounting in Facebook Communities

    Directory of Open Access Journals (Sweden)

    Ivan Canan

    2017-12-01

    Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.

  15. Indirect medical education and disproportionate share adjustments to Medicare inpatient payment rates.

    Science.gov (United States)

    Nguyen, Nguyen Xuan; Sheingold, Steven H

    2011-11-04

    The indirect medical education (IME) and disproportionate share hospital (DSH) adjustments to Medicare's prospective payment rates for inpatient services are generally intended to compensate hospitals for patient care costs related to teaching activities and care of low income populations. These adjustments were originally established based on the statistical relationships between IME and DSH and hospital costs. Due to a variety of policy considerations, the legislated levels of these adjustments may have deviated over time from these "empirically justified levels," or simply, "empirical levels." In this paper, we estimate the empirical levels of IME and DSH using 2006 hospital data and 2009 Medicare final payment rules. Our analyses suggest that the empirical level for IME would be much smaller than under current law-about one-third to one-half. Our analyses also support the DSH adjustment prescribed by the Affordable Care Act of 2010 (ACA)--about one-quarter of the pre-ACA level. For IME, the estimates imply an increase in costs of 1.88% for each 10% increase in teaching intensity. For DSH, the estimates imply that costs would rise by 0.52% for each 10% increase in the low-income patient share for large urban hospitals. Public Domain.

  16. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  17. Social Representations of Accounting in Facebook Communities

    OpenAIRE

    Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira

    2017-01-01

    This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...

  18. 24 CFR 213.278 - Distribution of distributive share.

    Science.gov (United States)

    2010-04-01

    ... AUTHORITIES COOPERATIVE HOUSING MORTGAGE INSURANCE Contract Rights and Obligations-Projects Cooperative... obligation of the Cooperative Management Housing Insurance Fund a share of the Participating Reserve Account... actuarial and accounting practice. ...

  19. An evaluation of the accounting rate of return : evidence for Dutch quoted firms

    NARCIS (Netherlands)

    Feenstra, D.W.; Huijgen, C.A.; Wang, H.

    2000-01-01

    Although the accounting rate of return (ARR) is traditionally regarded as an important profitability measure in ratio analysis, there has been relatively little theoretical and empirical analysis on its statistical properties and its intrinsic ability to explain market returns. This paper provides

  20. Private and Shared Taste in Art and Face Appreciation

    Directory of Open Access Journals (Sweden)

    Helmut eLeder

    2016-04-01

    Full Text Available Whether beauty is in the eye of the beholder or shared among individuals is a longstanding question in empirical aesthetics. By decomposing the variance structure of data for facial attractiveness, it has been previously shown that beauty evaluations comprise a similar amount of private and shared taste (Hönekopp, 2006. Employing the same methods, we found that, for abstract artworks, components that vary between individuals and relate to personal taste are particularly strong. Moreover, we instructed half of our participants to disregard their own taste and judge stimuli according to the taste of others instead. Ninety-five women rated 100 abstract artworks for liking and 100 faces for attractiveness. We found that the private taste proportion was much higher in abstract artworks, accounting for 75% of taste compared to 40% in the face condition. Abstract artworks were also less affected than faces by the instruction to rate according to others’ taste and therefore less susceptible to incorporation of external beauty standards. Together, our findings support the notion that art—and especially abstract art—crystallizes private taste.

  1. 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.

  2. 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)

  3. Analysis Brazilian preference shares: financial liabilities or equity instruments?

    OpenAIRE

    Diana Lucia de Almeida; Patricia de Souza Costa; Eliseu Martins

    2016-01-01

    The Brazilian preference shares, in general, except when they present specific features, such as mandatory redemption and cumulative dividends, meet the accounting definition of equity instruments. However, the scientific literature believes that those shares that do not have discretion to avoid the delivery of cash must be classified as financial liabilities. In a context in which remain differences of understanding of their proper accounting treatment, the following question arises: pre...

  4. THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

    Directory of Open Access Journals (Sweden)

    BERINDE SORIN ROMULUS

    2010-12-01

    Full Text Available The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

  5. Accounting for shared and unshared dosimetric uncertainties in the dose response for ultrasound-detected thyroid nodules after exposure to radioactive fallout.

    Science.gov (United States)

    Land, Charles E; Kwon, Deukwoo; Hoffman, F Owen; Moroz, Brian; Drozdovitch, Vladimir; Bouville, André; Beck, Harold; Luckyanov, Nicholas; Weinstock, Robert M; Simon, Steven L

    2015-02-01

    Dosimetic uncertainties, particularly those that are shared among subgroups of a study population, can bias, distort or reduce the slope or significance of a dose response. Exposure estimates in studies of health risks from environmental radiation exposures are generally highly uncertain and thus, susceptible to these methodological limitations. An analysis was published in 2008 concerning radiation-related thyroid nodule prevalence in a study population of 2,994 villagers under the age of 21 years old between August 1949 and September 1962 and who lived downwind from the Semipalatinsk Nuclear Test Site in Kazakhstan. This dose-response analysis identified a statistically significant association between thyroid nodule prevalence and reconstructed doses of fallout-related internal and external radiation to the thyroid gland; however, the effects of dosimetric uncertainty were not evaluated since the doses were simple point "best estimates". In this work, we revised the 2008 study by a comprehensive treatment of dosimetric uncertainties. Our present analysis improves upon the previous study, specifically by accounting for shared and unshared uncertainties in dose estimation and risk analysis, and differs from the 2008 analysis in the following ways: 1. The study population size was reduced from 2,994 to 2,376 subjects, removing 618 persons with uncertain residence histories; 2. Simulation of multiple population dose sets (vectors) was performed using a two-dimensional Monte Carlo dose estimation method; and 3. A Bayesian model averaging approach was employed for evaluating the dose response, explicitly accounting for large and complex uncertainty in dose estimation. The results were compared against conventional regression techniques. The Bayesian approach utilizes 5,000 independent realizations of population dose vectors, each of which corresponds to a set of conditional individual median internal and external doses for the 2,376 subjects. These 5,000 population

  6. Sharing medicine: the candidacy of medicines and other household items for sharing, Dominican Republic.

    Directory of Open Access Journals (Sweden)

    Michael N Dohn

    Full Text Available People share medicines and problems can result from this behavior. Successful interventions to change sharing behavior will require understanding people's motives and purposes for sharing medicines. Better information about how medicines fit into the gifting and reciprocity system could be useful in designing interventions to modify medicine sharing behavior. However, it is uncertain how people situate medicines among other items that might be shared. This investigation is a descriptive study of how people sort medicines and other shareable items.This study in the Dominican Republic examined how a convenience sample (31 people sorted medicines and rated their shareability in relation to other common household items. We used non-metric multidimensional scaling to produce association maps in which the distances between items offer a visual representation of the collective opinion of the participants regarding the relationships among the items. In addition, from a pile sort constrained by four categories of whether sharing or loaning the item was acceptable (on a scale from not shareable to very shareable, we assessed the degree to which the participants rated the medicines as shareable compared to other items. Participants consistently grouped medicines together in all pile sort activities; yet, medicines were mixed with other items when rated by their candidacy to be shared. Compared to the other items, participants had more variability of opinion as to whether medicines should be shared.People think of medicines as a distinct group, suggesting that interventions might be designed to apply to medicines as a group. People's differing opinions as to whether it was appropriate to share medicines imply a degree of uncertainty or ambiguity that health promotion interventions might exploit to alter attitudes and behaviors. These findings have implications for the design of health promotion interventions to impact medicine sharing behavior.

  7. Shared governance. From vision to reality.

    Science.gov (United States)

    Westrope, R A; Vaughn, L; Bott, M; Taunton, R L

    1995-12-01

    Quality patient care is best provided by competent clinical staff members who are committed to their work, organizational values, and goals, and who maintain employment over time. Shared governance has provided the framework for clinical nurses to become more committed to their practice through decision making and to assume accountability for the outcomes of their decisions. At a tertiary teaching facility, shared governance resulted in increased job satisfaction, commitment, and retention among staff nurses. The authors describe the journey from creation of the shared governance vision to reality, and the impact of the changes.

  8. Sum-rate analysis of spectrum sharing spatial multiplexing MIMO systems with zero-forcing and multiuser diversity

    KAUST Repository

    Yang, Liang

    2013-06-01

    This paper considers a multiuser spectrum sharing (SS) multiple-input multiple-output (MIMO) system with zero-forcing (ZF) operating in a Rayleigh fading environment. We provide an asymptotic sum-rate analysis to investigate the effects of different parameters on the multiuser diversity gain. For a ZF SS spatial multiplexing system with scheduling, the asymptotic sum-rate scales like Nt log2(Q(Nt Np√K - 1)/N t), where Np denotes the number of antennas of primary receiver, Q is the interference temperature, and K represents the number of secondary transmitters. © 2013 IEEE.

  9. The Evolution of the Shared Services Business Unit.

    Science.gov (United States)

    Forst, Leland

    2000-01-01

    Explains shared services, where common business practices are applied by a staff unit focused entirely on delivering needed services at the highest value and lowest cost to internal customers. Highlights include accountability; examples of pioneering shared services organizations; customer focus transition; relationship management; expertise…

  10. 75 FR 20373 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Science.gov (United States)

    2010-04-19

    ... DEPARTMENT OF HOMELAND SECURITY Customs and Border Protection Quarterly IRS Interest Rates Used in... quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts..., the interest rates for overpayments will be 3 percent for corporations and 4 percent for non...

  11. 76 FR 64964 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Science.gov (United States)

    2011-10-19

    ... DEPARTMENT OF HOMELAND SECURITY Customs and Border Protection Quarterly IRS Interest Rates Used in... quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts..., the interest rates for overpayments will be 2 percent for corporations and 3 percent for non...

  12. 76 FR 2404 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Science.gov (United States)

    2011-01-13

    ... DEPARTMENT OF HOMELAND SECURITY Customs And Border Protection Quarterly IRS Interest Rates Used in... quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts..., the interest rates for overpayments will be 2 percent for corporations and 3 percent for non...

  13. Working Memory Span Development: A Time-Based Resource-Sharing Model Account

    Science.gov (United States)

    Barrouillet, Pierre; Gavens, Nathalie; Vergauwe, Evie; Gaillard, Vinciane; Camos, Valerie

    2009-01-01

    The time-based resource-sharing model (P. Barrouillet, S. Bernardin, & V. Camos, 2004) assumes that during complex working memory span tasks, attention is frequently and surreptitiously switched from processing to reactivate decaying memory traces before their complete loss. Three experiments involving children from 5 to 14 years of age…

  14. Facilitating Data Sharing in the Behavioural Sciences

    Directory of Open Access Journals (Sweden)

    R de la Sablonnière

    2012-03-01

    Full Text Available In most scientific fields, significant improvements have been made in terms of data sharing among scientists and researchers. Although there are clear benefits to data sharing, there is at least one field where this norm has yet to be developed: the behavioural sciences. In this paper, we propose an innovative methodology as a means to change existing norms within the behavioural sciences and move towards increased data sharing. Based on recent advances in social psychology, we theorize that a Survey Research Instrument that takes into account basic psychological processes can be effective in promoting data sharing norms.

  15. Return and Liquidity Relationships on Market and Accounting Levels in Brazil

    OpenAIRE

    Perobelli,Fernanda Finotti Cordeiro; Famá,Rubens; Sacramento,Luiz Claudio

    2016-01-01

    ABSTRACT This article discusses profitability-liquidity relationships on accounting and market levels for 872 shares of publicly-traded Brazilian companies, observed between 1994 and 2013. On the market level, the assumption is that share liquidity is able to reduce some of the risks incurred by investors, making them more willing to pay a higher price for liquid shares, which would lower expected market returns. On the accounting level, the basic hypothesis argues that a firm's holding more ...

  16. Who shares? Who doesn't? Factors associated with openly archiving raw research data.

    Science.gov (United States)

    Piwowar, Heather A

    2011-01-01

    Many initiatives encourage investigators to share their raw datasets in hopes of increasing research efficiency and quality. Despite these investments of time and money, we do not have a firm grasp of who openly shares raw research data, who doesn't, and which initiatives are correlated with high rates of data sharing. In this analysis I use bibliometric methods to identify patterns in the frequency with which investigators openly archive their raw gene expression microarray datasets after study publication. Automated methods identified 11,603 articles published between 2000 and 2009 that describe the creation of gene expression microarray data. Associated datasets in best-practice repositories were found for 25% of these articles, increasing from less than 5% in 2001 to 30%-35% in 2007-2009. Accounting for sensitivity of the automated methods, approximately 45% of recent gene expression studies made their data publicly available. First-order factor analysis on 124 diverse bibliometric attributes of the data creation articles revealed 15 factors describing authorship, funding, institution, publication, and domain environments. In multivariate regression, authors were most likely to share data if they had prior experience sharing or reusing data, if their study was published in an open access journal or a journal with a relatively strong data sharing policy, or if the study was funded by a large number of NIH grants. Authors of studies on cancer and human subjects were least likely to make their datasets available. These results suggest research data sharing levels are still low and increasing only slowly, and data is least available in areas where it could make the biggest impact. Let's learn from those with high rates of sharing to embrace the full potential of our research output.

  17. Who shares? Who doesn't? Factors associated with openly archiving raw research data.

    Directory of Open Access Journals (Sweden)

    Heather A Piwowar

    Full Text Available Many initiatives encourage investigators to share their raw datasets in hopes of increasing research efficiency and quality. Despite these investments of time and money, we do not have a firm grasp of who openly shares raw research data, who doesn't, and which initiatives are correlated with high rates of data sharing. In this analysis I use bibliometric methods to identify patterns in the frequency with which investigators openly archive their raw gene expression microarray datasets after study publication. Automated methods identified 11,603 articles published between 2000 and 2009 that describe the creation of gene expression microarray data. Associated datasets in best-practice repositories were found for 25% of these articles, increasing from less than 5% in 2001 to 30%-35% in 2007-2009. Accounting for sensitivity of the automated methods, approximately 45% of recent gene expression studies made their data publicly available. First-order factor analysis on 124 diverse bibliometric attributes of the data creation articles revealed 15 factors describing authorship, funding, institution, publication, and domain environments. In multivariate regression, authors were most likely to share data if they had prior experience sharing or reusing data, if their study was published in an open access journal or a journal with a relatively strong data sharing policy, or if the study was funded by a large number of NIH grants. Authors of studies on cancer and human subjects were least likely to make their datasets available. These results suggest research data sharing levels are still low and increasing only slowly, and data is least available in areas where it could make the biggest impact. Let's learn from those with high rates of sharing to embrace the full potential of our research output.

  18. Teaching Sustainability in an Accounting Classroom

    Science.gov (United States)

    Creel, Timothy; Paz, Veronica

    2018-01-01

    Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the…

  19. Shared governance in a clinic system.

    Science.gov (United States)

    Meyers, Michelle M; Costanzo, Cindy

    2015-01-01

    Shared governance in health care empowers nurses to share in the decision-making process, which results in decentralized management and collective accountability. Share governance practices have been present in hospitals since the late 1970s. However, shared governance in ambulatory care clinics has not been well established. The subjects of this quality project included staff and administrative nurses in a clinic system. The stakeholder committee chose what model of shared governance to implement and educated clinic staff. The Index of Professional Nursing Governance measured a shared governance score pre- and postimplementation of the Clinic Nursing Council. The Clinic Nursing Council met bimonthly for 3 months during this project to discuss issues and make decisions related to nursing staff. The Index of Professional Nursing Governance scores indicated traditional governance pre- and postimplementation of the Clinic Nursing Council, which is to be expected. The stakeholder committee was beneficial to the initial implementation process and facilitated staff nurse involvement. Shared governance is an evolutionary process that develops empowered nurses and nurse leaders.

  20. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... accounting period; (9) A list showing the name, address, and identifying number of, and the number of shares... United States dollars with a statement of the exchange rates used. The following rules shall apply for... functional currency as required on the form. Earnings and profits amounts furnished under paragraphs (f)(10...

  1. Share capitalism and worker wellbeing.

    Science.gov (United States)

    Bryson, Alex; Clark, Andrew E; Freeman, Richard B; Green, Colin P

    2016-10-01

    We show that worker wellbeing is determined not only by the amount of compensation workers receive but also by how compensation is determined. While previous theoretical and empirical work has often been preoccupied with individual performance-related pay, we find that the receipt of a range of group-performance schemes (profit shares, group bonuses and share ownership) is associated with higher job satisfaction. This holds conditional on wage levels, so that pay methods are associated with greater job satisfaction in addition to that coming from higher wages. We use a variety of methods to control for unobserved individual and job-specific characteristics. We suggest that half of the share-capitalism effect is accounted for by employees reciprocating for the "gift"; we also show that share capitalism helps dampen the negative wellbeing effects of what we typically think of as "bad" aspects of job quality.

  2. Practical Intersubjectivity and Normative Guidance: Bratman on Shared Agency

    Directory of Open Access Journals (Sweden)

    Roth Abraham Sesshu

    2015-01-01

    Full Text Available In an important new book on shared agency, Michael Bratman develops an account of the normative demand for the coordination of intentions amongst participants in shared agency. Bratman seeks to understand this form of normative guidance in terms of that associated with individual planning intentions. I give reasons to resist his form of reductionism. In addition, I note how Bratman’s discussion raises the interesting issue of the function or purpose of shared intention and of shared agency more generally. According to Bratman, the function of shared intention is to promote interpersonal coordination of intention and action. I suggest that power sharing amongst participants must also be included as a function of shared intention.

  3. 14 CFR 1274.919 - Cost principles and accounting standards.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

  4. Accounting for Unliquidated Obligations for the Defense Fuel Supply Center

    National Research Council Canada - National Science Library

    1996-01-01

    .... The Defense Finance and Accounting Service (DFAS) Columbus Center, Columbus, Ohio, and the Defense Fuel Supply Center share responsibility for accurate accounting information and financial reporting...

  5. Secure and Trustable Electronic Medical Records Sharing using Blockchain

    OpenAIRE

    Dubovitskaya, Alevtina; Xu, Zhigang; Ryu, Samuel; Schumacher, Michael; Wang, Fusheng

    2017-01-01

    Electronic medical records (EMRs) are critical, highly sensitive private information in healthcare, and need to be frequently shared among peers. Blockchain provides a shared, immutable and transparent history of all the transactions to build applications with trust, accountability and transparency. This provides a unique opportunity to develop a secure and trustable EMR data management and sharing system using blockchain. In this paper, we present our perspectives on blockchain based healthc...

  6. Accounting for Risk of Non-Completion in Private and Social Rates of Return to Higher Education

    Science.gov (United States)

    Toutkoushian, Robert K.; Shafiq, M. Najeeb; Trivette, Michael J.

    2013-01-01

    Conventional studies of the private and social rates of return to a Bachelor's degree focus on the earnings difference between Bachelor degree holders and high school graduates, and find that there are large rates of return for degree recipients. The estimates in these studies, however, do not take into account the risk of not completing a degree.…

  7. 26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... the annual accounting period; (6) A list showing the name and address of, and the number of shares of... paragraphs (e) and (f) of this section shall be expressed in United States currency with a statement of the exchange rates used. (h) Time and place for filing return. Returns on Form 2952 required under paragraph (a...

  8. Achievable rate of spectrum sharing cognitive radio systems over fading channels at low-power regime

    KAUST Repository

    Sboui, Lokman

    2014-11-01

    We study the achievable rate of cognitive radio (CR) spectrum sharing systems at the low-power regime for general fading channels and then for Nakagami fading. We formally define the low-power regime and present the corresponding closed-form expressions of the achievable rate lower bound under various types of interference and/or power constraints, depending on the available channel state information of the cross link (CL) between the secondary-user transmitter and the primary-user receiver. We explicitly characterize two regimes where either the interference constraint or the power constraint dictates the optimal power profile. Our framework also highlights the effects of different fading parameters on the secondary link (SL) ergodic achievable rate. We also study more realistic scenarios when there is either 1-bit quantized channel feedback from the CL alone or 2-bit feedback from both the CL and the SL and propose simple power control schemes and show that these schemes achieve the previously achieved rate at the low-power regime. Interestingly, we show that the low-power regime analysis provides a specific insight into the maximum achievable rate behavior of CR that has not been reported by previous studies.

  9. Duality between resource reservation and proportional share resource allocation

    Science.gov (United States)

    Stoica, Ion; Abdel-Wahab, Hussein; Jeffay, Kevin

    1997-01-01

    We describe anew framework for resource allocation that unifies the well-known proportional share and resource reservation policies. Each client is characterized by two parameters: a weight that represents the rate at which the client 'pays' for the resource, and a share that represents the fraction of the resource that the client should receive. A fixed rate corresponds to a proportional share allocation, while a fixed share corresponds to a reservation. Furthermore, rates and shares are duals of each other. Once one parameters is fixed the other becomes fixed as well. If a client asks for a fixed share then the level of competition for the resource determines the rate at which it has to pay, while if the rate is fixed, level of competition determines the service time the clients should receive. To implement this framework we use a new proportional share algorithm, called earliest eligible virtual deadline first, that achieves optical accuracy in the rates at which process execute. This makes it possible to provide support for highly predictable, real-time services. As a proof of concept we have implemented a prototype of a CPU scheduler under the FreeBSD operating system. The experimental results show that our scheduler achieves the goal of providing integrated support for batch and real-time applications.

  10. Fluid limits for bandwidth-sharing networks with rate constraints

    NARCIS (Netherlands)

    M. Frolkova (Masha); J. Reed (Josh); A.P. Zwart (Bert)

    2013-01-01

    htmlabstractBandwidth-sharing networks as introduced by Massouli\\'e~\\& Roberts (1998) model the dynamic interaction among an evolving population of elastic flows competing for several links. With policies based on optimization procedures, such models are of interest both from a~Queueing Theory and

  11. Optimal decisions of sharing rate and ticket price of different transportation modes in inter-city transportation corridor

    Directory of Open Access Journals (Sweden)

    Zhaoping Tang

    2015-11-01

    Full Text Available Purpose: The paper concerns competition of different transportation modes coexist in inter-city transportation corridor. The purpose of this paper is to express the competitive relationship by building mathematical model and obtain the best sharing rate and the optimal ticket price of different transportation modes. Design/methodology/approach: Firstly, analyzing influencing factors of passenger choice about transportation modes, we designed an utility function of transportation modes. Secondly, referring to the game theory and logit modle, a non-cooperative game model between railway and highway was built. Finally, the model was applied to Nanchang-Jiujiang transportation corridor in China for an empirical analysis. Findings: The results indicate that the proposed non-cooperative game model is rational and reliable, and it supplies a scientific method to determine the optimal ticket price and passenger sharing rate of different transportation modes, and can be applied to the competition study on different transportation modes in inter-city transportation corridor. Originality/value: The main contribution of this paper is to built the non-cooperative game model, which can consider the needs of different travelers, and achieve reasonable passenger divergence of different transportation modes and coordinated development of whole transport market.

  12. Implementing evidence-based practices for youth in an HMO: the roles of external ratings and market share.

    Science.gov (United States)

    Hamilton, John; Daleiden, Eric; Dopson, Sue

    2011-05-01

    A qualitative study of child clinicians in a non-profit HMO examined implementation of evidence-based practices (EBPs) for anxiety and oppositional defiant disorders using interviews and focus groups with 33 clinicians (97% of participants), and ethnography of emails and meetings. Analysis showed statistical measures of access and service-key elements of rating organizations' "report cards"- were central in creating "pressure" making transition to EBPs difficult. EBPs were secondary to access and service targets. "Research" and "statistics" were perceived as unrealistic, "literature" as lacking authority. Rating organizations should include outcome and fidelity metrics to align market share pressures with children's health.

  13. Carbon Emission Reduction with Capital Constraint under Greening Financing and Cost Sharing Contract.

    Science.gov (United States)

    Qin, Juanjuan; Zhao, Yuhui; Xia, Liangjie

    2018-04-13

    Motivated by the industrial practices, this work explores the carbon emission reductions for the manufacturer, while taking into account the capital constraint and the cap-and-trade regulation. To alleviate the capital constraint, two contracts are analyzed: greening financing and cost sharing. We use the Stackelberg game to model four cases as follows: (1) in Case A1, the manufacturer has no greening financing and no cost sharing; (2) in Case A2, the manufacturer has greening financing, but no cost sharing; (3) in Case B1, the manufacturer has no greening financing but has cost sharing; and, (4) in Case B2, the manufacturer has greening financing and cost sharing. Then, using the backward induction method, we derive and compare the equilibrium decisions and profits of the participants in the four cases. We find that the interest rate of green finance does not always negatively affect the carbon emission reduction of the manufacturer. Meanwhile, the cost sharing from the retailer does not always positively affect the carbon emission reduction of the manufacturer. When the cost sharing is low, both of the participants' profits in Case B1 (under no greening finance) are not less than that in Case B2 (under greening finance). When the cost sharing is high, both of the participants' profits in Case B1 (under no greening finance) are less than that in Case B2 (under greening finance).

  14. Carbon Emission Reduction with Capital Constraint under Greening Financing and Cost Sharing Contract

    Science.gov (United States)

    Qin, Juanjuan; Zhao, Yuhui; Xia, Liangjie

    2018-01-01

    Motivated by the industrial practices, this work explores the carbon emission reductions for the manufacturer, while taking into account the capital constraint and the cap-and-trade regulation. To alleviate the capital constraint, two contracts are analyzed: greening financing and cost sharing. We use the Stackelberg game to model four cases as follows: (1) in Case A1, the manufacturer has no greening financing and no cost sharing; (2) in Case A2, the manufacturer has greening financing, but no cost sharing; (3) in Case B1, the manufacturer has no greening financing but has cost sharing; and, (4) in Case B2, the manufacturer has greening financing and cost sharing. Then, using the backward induction method, we derive and compare the equilibrium decisions and profits of the participants in the four cases. We find that the interest rate of green finance does not always negatively affect the carbon emission reduction of the manufacturer. Meanwhile, the cost sharing from the retailer does not always positively affect the carbon emission reduction of the manufacturer. When the cost sharing is low, both of the participants’ profits in Case B1 (under no greening finance) are not less than that in Case B2 (under greening finance). When the cost sharing is high, both of the participants’ profits in Case B1 (under no greening finance) are less than that in Case B2 (under greening finance). PMID:29652859

  15. Adaptive rate transmission for spectrum sharing system with quantized channel state information

    KAUST Repository

    Abdallah, Mohamed M.

    2011-03-01

    The capacity of a secondary link in spectrum sharing systems has been recently investigated in fading environments. In particular, the secondary transmitter is allowed to adapt its power and rate to maximize its capacity subject to the constraint of maximum interference level allowed at the primary receiver. In most of the literature, it was assumed that estimates of the channel state information (CSI) of the secondary link and the interference level are made available at the secondary transmitter via an infinite-resolution feedback links between the secondary/primary receivers and the secondary transmitter. However, the assumption of having infinite resolution feedback links is not always practical as it requires an excessive amount of bandwidth. In this paper we develop a framework for optimizing the performance of the secondary link in terms of the average spectral efficiency assuming quantized CSI available at the secondary transmitter. We develop a computationally efficient algorithm for optimally quantizing the CSI and finding the optimal power and rate employed at the cognitive transmitter for each quantized CSI level so as to maximize the average spectral efficiency. Our results give the number of bits required to represent the CSI sufficient to achieve almost the maximum average spectral efficiency attained using full knowledge of the CSI for Rayleigh fading channels. © 2011 IEEE.

  16. Adaptive rate transmission for spectrum sharing system with quantized channel state information

    KAUST Repository

    Abdallah, Mohamed M.; Salem, Ahmed H.; Alouini, Mohamed-Slim; Qaraqe, Khalid A.

    2011-01-01

    The capacity of a secondary link in spectrum sharing systems has been recently investigated in fading environments. In particular, the secondary transmitter is allowed to adapt its power and rate to maximize its capacity subject to the constraint of maximum interference level allowed at the primary receiver. In most of the literature, it was assumed that estimates of the channel state information (CSI) of the secondary link and the interference level are made available at the secondary transmitter via an infinite-resolution feedback links between the secondary/primary receivers and the secondary transmitter. However, the assumption of having infinite resolution feedback links is not always practical as it requires an excessive amount of bandwidth. In this paper we develop a framework for optimizing the performance of the secondary link in terms of the average spectral efficiency assuming quantized CSI available at the secondary transmitter. We develop a computationally efficient algorithm for optimally quantizing the CSI and finding the optimal power and rate employed at the cognitive transmitter for each quantized CSI level so as to maximize the average spectral efficiency. Our results give the number of bits required to represent the CSI sufficient to achieve almost the maximum average spectral efficiency attained using full knowledge of the CSI for Rayleigh fading channels. © 2011 IEEE.

  17. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  18. Rates of Return on Shares of Real Estate Development Companies in Poland in the Years 2001-2015. A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Dittmann Iwona

    2016-12-01

    Full Text Available The paper presents an analysis of the diversity of real estate development companies listed on the Warsaw Stock Exchange based on the rates of return on their shares which were attained in 2001-2015. The study included 10 real estate development companies. The analysis was conducted for different investment horizons (from 1 year to 10 years, and based on the quartiles of the empirical distributions of the rates of return on the shares of individual companies. The empirical distributions were obtained using a rolling window of observation based on daily share quotation. The diversity of the funds was examined by formulating six hypotheses concerning: the diversity of the quartiles of the distributions of returns on individual funds, the differences between the values of the quartiles of returns for the best and worst companies during each investment horizon, changes in the value of individual quartiles of returns for individual companies along with a lengthening of the investment horizon, differences in the positions of the companies in the rankings of companies based on different investment horizons and having different quartiles being accepted as the criterion for the rankings. The results obtained did not indicate grounds for the rejection of the formulated hypotheses.

  19. More powerful haplotype sharing by accounting for the mode of inheritance.

    Science.gov (United States)

    Ziegler, Andreas; Ewhida, Adel; Brendel, Michael; Kleensang, André

    2009-04-01

    The concept of haplotype sharing (HS) has received considerable attention recently, and several haplotype association methods have been proposed. Here, we extend the work of Beckmann and colleagues [2005 Hum. Hered. 59:67-78] who derived an HS statistic (BHS) as special case of Mantel's space-time clustering approach. The Mantel-type HS statistic correlates genetic similarity with phenotypic similarity across pairs of individuals. While phenotypic similarity is measured as the mean-corrected cross product of phenotypes, we propose to incorporate information of the underlying genetic model in the measurement of the genetic similarity. Specifically, for the recessive and dominant modes of inheritance we suggest the use of the minimum and maximum of shared length of haplotypes around a marker locus for pairs of individuals. If the underlying genetic model is unknown, we propose a model-free HS Mantel statistic using the max-test approach. We compare our novel HS statistics to BHS using simulated case-control data and illustrate its use by re-analyzing data from a candidate region of chromosome 18q from the Rheumatoid Arthritis (RA) Consortium. We demonstrate that our approach is point-wise valid and superior to BHS. In the re-analysis of the RA data, we identified three regions with point-wise P-values<0.005 containing six known genes (PMIP1, MC4R, PIGN, KIAA1468, TNFRSF11A and ZCCHC2) which might be worth follow-up.

  20. Five-Year-Old Preschoolers’ Sharing is Influenced by Anticipated Reciprocation

    DEFF Research Database (Denmark)

    Xiong, Mingrui; Jiannong, Shi; Wu, Zhen

    2016-01-01

    Whether children share in anticipation of future benefits returned by a partner is an interesting question. In this study, 5-year-old children and an adult partner played a sharing game, in which children donated first and the partner donated afterward. In Experiment 1, the partner’s resources were......-value condition. We found that children were more generous when the partner’s resources were valued higher. These findings demonstrate that 5-year-old preschoolers’ sharing choices take into account the anticipated reciprocity of the recipient, suggesting either self-interested tactical sharing or direct...

  1. Egalitarian Risk Sharing under Liquidity Constraints

    NARCIS (Netherlands)

    Koster, M.; Boonen, T.

    2014-01-01

    Undertaking joint projects in practice involves a lot of uncertainty, especially when it comes to the final costs. This paper addresses the problem of sharing realized costs by the participants, subject to their indvidual liquidity constraints. If all cost levels can be accounted for, and it the

  2. Indirect Medical Education and Disproportionate Share Adj...

    Data.gov (United States)

    U.S. Department of Health & Human Services — Indirect Medical Education and Disproportionate Share Adjustments to Medicare Inpatient Payment Rates The indirect medical education (IME) and disproportionate share...

  3. Towards A Shared Mission

    DEFF Research Database (Denmark)

    Staunstrup, Jørgen; Orth Gaarn-Larsen, Carsten

    A mission shared by stakeholders, management and employees is a prerequisite for an engaging dialog about the many and substantial changes and challenges currently facing universities. Too often this essen-tial dialog reveals mistrust and misunderstandings about the role and outcome of the univer......A mission shared by stakeholders, management and employees is a prerequisite for an engaging dialog about the many and substantial changes and challenges currently facing universities. Too often this essen-tial dialog reveals mistrust and misunderstandings about the role and outcome...... on a shared mission aiming at value creation (in the broadest interpretation). One important aspect of choosing value as the cornerstone of the mission of universities is to stress that the outcome is measured by external stakeholders and by their standards. Most of the paper is devoted to discussing value...... it possible to lead through processes that engage and excite while creating transparency and accountability. The paper will be illustrated with examples from Denmark and the Helios initiative taken by the Danish Academy of Technical Sciences (ATV) under the headline “The value creating university – courage...

  4. THE CURRENT ACCOUNT DEFICIT AND THE FIXED EXCHANGE RATE. ADJUSTING MECHANISMS AND MODELS.

    Directory of Open Access Journals (Sweden)

    HATEGAN D.B. Anca

    2010-07-01

    Full Text Available The main purpose of the paper is to explain what measures can be taken in order to fix the trade deficit, and the pressure that is upon a country by imposing such measures. The international and the national supply and demand conditions change rapidly, and if a country doesn’t succeed in keeping a tight control over its deficit, a lot of factors will affect its wellbeing. In order to reduce the external trade deficit, the government needs to resort to several techniques. The desired result is to have a balanced current account, and therefore, the government is free to use measures such as fixing its exchange rate, reducing government spending etc. We have shown that all these measures will have a certain impact upon an economy, by allowing its exports to thrive and eliminate the danger from excessive imports, or vice-versa. The main conclusion our paper is that government intervention is allowed in order to maintain the balance of the current account.

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

    Science.gov (United States)

    Young, Kathryn

    2013-01-01

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

  6. Postoperative Neurosurgical Infection Rates After Shared-Resource Intraoperative Magnetic Resonance Imaging: A Single-Center Experience with 195 Cases.

    Science.gov (United States)

    Dinevski, Nikolaj; Sarnthein, Johannes; Vasella, Flavio; Fierstra, Jorn; Pangalu, Athina; Holzmann, David; Regli, Luca; Bozinov, Oliver

    2017-07-01

    To determine the rate of surgical-site infections (SSI) in neurosurgical procedures involving a shared-resource intraoperative magnetic resonance imaging (ioMRI) scanner at a single institution derived from a prospective clinical quality management database. All consecutive neurosurgical procedures that were performed with a high-field, 2-room ioMRI between April 2013 and June 2016 were included (N = 195; 109 craniotomies and 86 endoscopic transsphenoidal procedures). The incidence of SSIs within 3 months after surgery was assessed for both operative groups (craniotomies vs. transsphenoidal approach). Of the 109 craniotomies, 6 patients developed an SSI (5.5%, 95% confidence interval [CI] 1.2-9.8%), including 1 superficial SSI, 2 cases of bone flap osteitis, 1 intracranial abscess, and 2 cases of meningitis/ventriculitis. Wound revision surgery due to infection was necessary in 4 patients (4%). Of the 86 transsphenoidal skull base surgeries, 6 patients (7.0%, 95% CI 1.5-12.4%) developed an infection, including 2 non-central nervous system intranasal SSIs (3%) and 4 cases of meningitis (5%). Logistic regression analysis revealed that the likelihood of infection significantly decreased with the number of operations in the new operational setting (odds ratio 0.982, 95% CI 0.969-0.995, P = 0.008). The use of a shared-resource ioMRI in neurosurgery did not demonstrate increased rates of infection compared with the current available literature. The likelihood of infection decreased with the accumulating number of operations, underlining the importance of surgical staff training after the introduction of a shared-resource ioMRI. Copyright © 2017 Elsevier Inc. All rights reserved.

  7. Pricing Shared Appreciation Mortgages

    OpenAIRE

    Zhong, Yina

    2006-01-01

    This paper develops a model for the valuation of shared appreciation mortgage (SAM) and examines the effect of reduction in interest rate on the mortgage duration and share of property appreciation lender charges. The recent rise in SAM availability, as a result of some secondary market financial support and prerequisite standardization, motivates a more careful consideration of the underlying SAM value. The primary difference between the SAM model and the model for general traditional mor...

  8. Intergenerational risk sharing and endogenous labour supply within funded pension schemes

    NARCIS (Netherlands)

    Bonenkamp, J.; Westerhout, E.

    2014-01-01

    Funded defined-benefit pensions add to welfare on account of providing intergenerational risk sharing, but lower it on account of inducing labour supply distortions. We show that a properly designed funded defined-benefit pension scheme involves a welfare improvement even if contributions are

  9. Achievable rate of cognitive radio spectrum sharing MIMO channel with space alignment and interference temperature precoding

    KAUST Repository

    Sboui, Lokman

    2013-06-01

    In this paper, we investigate the spectral efficiency gain of an uplink Cognitive Radio (CR) Multi-Input MultiOutput (MIMO) system in which the Secondary/unlicensed User (SU) is allowed to share the spectrum with the Primary/licensed User (PU) using a specific precoding scheme to communicate with a common receiver. The proposed scheme exploits at the same time the free eigenmodes of the primary channel after a space alignment procedure and the interference threshold tolerated by the PU. In our work, we study the maximum achievable rate of the CR node after deriving an optimal power allocation with respect to an outage interference and an average power constraints. We, then, study a protection protocol that considers a fixed interference threshold. Applied to Rayleigh fading channels, we show, through numerical results, that our proposed scheme enhances considerably the cognitive achievable rate. For instance, in case of a perfect detection of the PU signal, after applying Successive Interference Cancellation (SIC), the CR rate remains non-zero for high Signal to Noise Ratio (SNR) which is usually impossible when we only use space alignment technique. In addition, we show that the rate gain is proportional to the allowed interference threshold by providing a fixed rate even in the high SNR range. © 2013 IEEE.

  10. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  11. Share capitalism and worker wellbeing⋆, ⋆⋆

    Science.gov (United States)

    Clark, Andrew E.; Freeman, Richard B.; Green, Colin P.

    2017-01-01

    We show that worker wellbeing is determined not only by the amount of compensation workers receive but also by how compensation is determined. While previous theoretical and empirical work has often been preoccupied with individual performance-related pay, we find that the receipt of a range of group-performance schemes (profit shares, group bonuses and share ownership) is associated with higher job satisfaction. This holds conditional on wage levels, so that pay methods are associated with greater job satisfaction in addition to that coming from higher wages. We use a variety of methods to control for unobserved individual and job-specific characteristics. We suggest that half of the share-capitalism effect is accounted for by employees reciprocating for the “gift”; we also show that share capitalism helps dampen the negative wellbeing effects of what we typically think of as “bad” aspects of job quality. PMID:28725118

  12. Secure and Trustable Electronic Medical Records Sharing using Blockchain.

    Science.gov (United States)

    Dubovitskaya, Alevtina; Xu, Zhigang; Ryu, Samuel; Schumacher, Michael; Wang, Fusheng

    2017-01-01

    Electronic medical records (EMRs) are critical, highly sensitive private information in healthcare, and need to be frequently shared among peers. Blockchain provides a shared, immutable and transparent history of all the transactions to build applications with trust, accountability and transparency. This provides a unique opportunity to develop a secure and trustable EMR data management and sharing system using blockchain. In this paper, we present our perspectives on blockchain based healthcare data management, in particular, for EMR data sharing between healthcare providers and for research studies. We propose a framework on managing and sharing EMR data for cancer patient care. In collaboration with Stony Brook University Hospital, we implemented our framework in a prototype that ensures privacy, security, availability, and fine-grained access control over EMR data. The proposed work can significantly reduce the turnaround time for EMR sharing, improve decision making for medical care, and reduce the overall cost.

  13. Economic and accounting rates of return

    NARCIS (Netherlands)

    Feenstra, D.W.; Wang, H.

    2000-01-01

    The rate of return on invested capital is a central concept in financial analysis. The purpose of calculating the rate of return on investment in general is to measure the financial performance, to assess the desirability of a project and to make decisions on the valuation of firms. Financial

  14. Model of Market Share Affected by Social Media Reputation

    Science.gov (United States)

    Ishii, Akira; Kawahata, Yasuko; Goto, Ujo

    Proposal of market theory to put the effect of social media into account is presented in this paper. The standard market share model in economics is employed as a market theory and the effect of social media is considered quantitatively using the mathematical model for hit phenomena. Using this model, we can estimate the effect of social media in market share as a simple market model simulation using our proposed method.

  15. Power sharing and transitional justice : a clash of paradigms?

    OpenAIRE

    Vandeginste, Stef; Sriram, Chandra Lekha

    2011-01-01

    Abstract: Recent peace negotiations practice has given rise to the emergence of two paradigms. In line with normative developments in global human rights protection, internationally brokered peace processes often address the options for accountability for abuses committed in the past and generally cannot include blanket amnesties. At the same time, many agreements end armed conflicts by offering power-sharing incentives for warring parties. In most cases, power-sharing arrangements are likely...

  16. Phase-encoded measurement device independent quantum key distribution without a shared reference frame

    Science.gov (United States)

    Zhuo-Dan, Zhu; Shang-Hong, Zhao; Chen, Dong; Ying, Sun

    2018-07-01

    In this paper, a phase-encoded measurement device independent quantum key distribution (MDI-QKD) protocol without a shared reference frame is presented, which can generate secure keys between two parties while the quantum channel or interferometer introduces an unknown and slowly time-varying phase. The corresponding secret key rate and single photons bit error rate is analysed, respectively, with single photons source (SPS) and weak coherent source (WCS), taking finite-key analysis into account. The numerical simulations show that the modified phase-encoded MDI-QKD protocol has apparent superiority both in maximal secure transmission distance and key generation rate while possessing the improved robustness and practical security in the high-speed case. Moreover, the rejection of the frame-calibrating part will intrinsically reduce the consumption of resources as well as the potential security flaws of practical MDI-QKD systems.

  17. The Evolution of a Sharing Platform into a Sustainable Business

    DEFF Research Database (Denmark)

    Constantiou, Ioanna; Eaton, Ben; Tuunainen, Virpi Kristiina

    2016-01-01

    A number of sharing economy start-ups have taken both digital and physical product markets by storm. These start-ups operate on two-sided platforms and enable sharing of physical products or services based on physical assets. Interestingly, they are subject to both the dynamics of the digital world...... (i.e., network effects), and the constraints of the physical world (i.e., issues of accountability when physical property is destroyed). We investigate how Airbnb, a sharing platform, evolve into a sustainable business with an in-depth case analysis based on data retrieved from a number of blogs...... understanding of the evolution of sharing platforms into sustainable and competitive businesses....

  18. Young children consider merit when sharing resources with others.

    Science.gov (United States)

    Kanngiesser, Patricia; Warneken, Felix

    2012-01-01

    MERIT IS A KEY PRINCIPLE OF FAIRNESS: rewards should be distributed according to how much someone contributed to a task. Previous research suggests that children have an early ability to take merit into account in third-party situations but that merit-based sharing in first-party contexts does not emerge until school-age. Here we provide evidence that three- and five-year-old children already use merit to share resources with others, even when sharing is costly for the child. In Study 1, a child and a puppet-partner collected coins that were later exchanged for rewards. We varied the work-contribution of both partners by manipulating how many coins each partner collected. Children kept fewer stickers in trials in which they had contributed less than in trials in which they had contributed more than the partner, showing that they took merit into account. Few children, however, gave away more than half of the stickers when the partner had worked more. Study 2 confirmed that children related their own work-contribution to their partner's, rather than simply focusing on their own contribution. Taken together, these studies show that merit-based sharing is apparent in young children; however it remains constrained by a self-serving bias.

  19. Young children consider merit when sharing resources with others.

    Directory of Open Access Journals (Sweden)

    Patricia Kanngiesser

    Full Text Available MERIT IS A KEY PRINCIPLE OF FAIRNESS: rewards should be distributed according to how much someone contributed to a task. Previous research suggests that children have an early ability to take merit into account in third-party situations but that merit-based sharing in first-party contexts does not emerge until school-age. Here we provide evidence that three- and five-year-old children already use merit to share resources with others, even when sharing is costly for the child. In Study 1, a child and a puppet-partner collected coins that were later exchanged for rewards. We varied the work-contribution of both partners by manipulating how many coins each partner collected. Children kept fewer stickers in trials in which they had contributed less than in trials in which they had contributed more than the partner, showing that they took merit into account. Few children, however, gave away more than half of the stickers when the partner had worked more. Study 2 confirmed that children related their own work-contribution to their partner's, rather than simply focusing on their own contribution. Taken together, these studies show that merit-based sharing is apparent in young children; however it remains constrained by a self-serving bias.

  20. Design of a Business-to-Government Information Sharing Architecture Using Business Rules

    NARCIS (Netherlands)

    Van Engelenburg, S.H.; Janssen, M.F.W.H.A.; Klievink, A.J.

    2016-01-01

    Information sharing between businesses and government agencies is of vital importance, yet business are often reluctant to share information, e.g. as it might be misused. Taking this into account is however often overlooked in the design of software architectures. In this research we apply a design

  1. An Introduction to Cost Sharing: Why Good Deeds Do Not Go Unpunished.

    Science.gov (United States)

    Seligman, Richard P.

    2000-01-01

    Examines the concept of cost sharing between grantor agencies and grantee institutions and identifies problems encountered, including use of cost sharing to leverage funds by both funding agencies and grantee institutions; and various grantee institution costing, accounting, and auditing issues, such as effort reporting, the Cost Accounting…

  2. Practical scheme to share a secret key through a quantum channel with a 27.6% bit error rate

    International Nuclear Information System (INIS)

    Chau, H.F.

    2002-01-01

    A secret key shared through quantum key distribution between two cooperative players is secure against any eavesdropping attack allowed by the laws of physics. Yet, such a key can be established only when the quantum channel error rate due to eavesdropping or imperfect apparatus is low. Here, a practical quantum key distribution scheme by making use of an adaptive privacy amplification procedure with two-way classical communication is reported. Then, it is proven that the scheme generates a secret key whenever the bit error rate of the quantum channel is less than 0.5-0.1√(5)≅27.6%, thereby making it the most error resistant scheme known to date

  3. PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN

    Directory of Open Access Journals (Sweden)

    Hanifa Zulhaimi

    2015-04-01

    Full Text Available The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.

  4. Computational Biology and the Limits of Shared Vision

    DEFF Research Database (Denmark)

    Carusi, Annamaria

    2011-01-01

    of cases is necessary in order to gain a better perspective on social sharing of practices, and on what other factors this sharing is dependent upon. The article presents the case of currently emerging inter-disciplinary visual practices in the domain of computational biology, where the sharing of visual...... practices would be beneficial to the collaborations necessary for the research. Computational biology includes sub-domains where visual practices are coming to be shared across disciplines, and those where this is not occurring, and where the practices of others are resisted. A significant point......, its domain of study. Social practices alone are not sufficient to account for the shaping of evidence. The philosophy of Merleau-Ponty is introduced as providing an alternative framework for thinking of the complex inter-relations between all of these factors. This [End Page 300] philosophy enables us...

  5. Knowledge-sharing Behavior and Post-acquisition Integration Failure

    DEFF Research Database (Denmark)

    Gammelgaard, Jens; Husted, Kenneth; Michailova, Snejina

    2004-01-01

    AbstractNot achieving the anticipated synergy effects in the post-acquisition integration context is a serious causefor the high acquisition failure rate. While existing studies on failures of acquisitions exist fromeconomics, finance, strategy, organization theory, and human resources management......, this paper appliesinsights from the knowledge-sharing literature. The paper establishes a conceptual link between obstaclesin the post-acquisition integration processes and individual knowledge-sharing behavior as related toknowledge transmitters and knowledge receivers. We argue that such an angle offers...... important insights toexplaining the high failure rate in acquisitions.Descriptors: post-acquisition integration, acquisition failure, individual knowledge-sharing behavior...

  6. Matroids and quantum-secret-sharing schemes

    International Nuclear Information System (INIS)

    Sarvepalli, Pradeep; Raussendorf, Robert

    2010-01-01

    A secret-sharing scheme is a cryptographic protocol to distribute a secret state in an encoded form among a group of players such that only authorized subsets of the players can reconstruct the secret. Classically, efficient secret-sharing schemes have been shown to be induced by matroids. Furthermore, access structures of such schemes can be characterized by an excluded minor relation. No such relations are known for quantum secret-sharing schemes. In this paper we take the first steps toward a matroidal characterization of quantum-secret-sharing schemes. In addition to providing a new perspective on quantum-secret-sharing schemes, this characterization has important benefits. While previous work has shown how to construct quantum-secret-sharing schemes for general access structures, these schemes are not claimed to be efficient. In this context the present results prove to be useful; they enable us to construct efficient quantum-secret-sharing schemes for many general access structures. More precisely, we show that an identically self-dual matroid that is representable over a finite field induces a pure-state quantum-secret-sharing scheme with information rate 1.

  7. 10 CFR 603.575 - Repayment of Federal cost share.

    Science.gov (United States)

    2010-01-01

    ... Business Evaluation Accounting, Payments, and Recovery of Funds § 603.575 Repayment of Federal cost share. In accordance with the Energy Policy Act of 2005 (Public Law 109-58), section 988(e), the contracting...

  8. Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan

    Directory of Open Access Journals (Sweden)

    Dina Bakti Pertiwi

    2015-01-01

    Full Text Available One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans. Therefore, the benefit of the use of historical cost and fair value needs to be examined. This study aims to evaluate the relationship of the difference between loan book value and fair value, book value per share, earnings per share and the company size to the stock price of banks that use accounting standard that has been converged to IFRS. The samples used are banks listed in Indonesia Stock Exchange during the period of 2010-2013. The relationship between the difference loans book value and fair value, book value per share, earnings per share and the size with the stock price were analyzed using multiple linear regression. The results of this study indicate that the difference between loans book value and fair value, book value per share, earnings per share and the size can be used to predict the stock price of bank. Thus, the difference between loan book value and fair value of financial instruments have a relevant value.

  9. Predicting preferences: a neglected aspect of shared decision‐making

    Science.gov (United States)

    Sevdalis, Nick; Harvey, Nigel

    2006-01-01

    Abstract In recent years, shared decision‐making between patients and doctors regarding choice of treatment has become an issue of priority. Although patients’ preferences lie at the core of the literature on shared decision‐making, there has not been any attempt so far to link the concept of shared decision‐making with the extensive behavioural literature on people's self‐predictions of their future preferences. The aim of the present review is to provide this link. First, we summarize behavioural research that suggests that people mispredict their future preferences and feelings. Secondly, we provide the main psychological accounts for people's mispredictions. Thirdly, we suggest three main empirical questions for inclusion in a programme aimed at enriching our understanding of shared decision‐making and improving the procedures used for putting it into practice. PMID:16911138

  10. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  11. CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

    Directory of Open Access Journals (Sweden)

    NĂSTASIE MIHAELA – ANDREEA

    2014-02-01

    Full Text Available General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Standards and International Financial Reporting Standards by IAS 19 "Employee Benefits" and IFRS 2 "Share-based Payment". Concerns over the years, on remuneration, was the International Accounting Standards Board, as in 1998 was developed International Accounting Standard 19 "Employee Benefits" and in 2004 was drafted to International Financial Reporting Standard 2 "Share-based Payment". This article is part of a broader research and through it we tried to address a topical issue that employee benefits and consequences of the degree of economic and financial development of economic entities and living standards of the population.

  12. PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Yusuf DINÇ

    2017-02-01

    Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

  13. Think Pair Share (TPS as Method to Improve Student’s Learning Motivation and Learning Achievement

    Directory of Open Access Journals (Sweden)

    Hetika Hetika

    2018-03-01

    Full Text Available This research aims to find out the application of Think Pair Share (TPS learning method in improving learning motivation and learning achievement in the subject of Introduction to Accounting I of the Accounting Study Program students of Politeknik Harapan Bersama. The Method of data collection in this study used observation method, test method, and documentation method. The research instruments used observation sheet, questionnaire and test question. This research used Class Action Research Design which is an action implementation oriented research, with the aim of improving quality or problem solving in a group by carefully and observing the success rate due to the action. The method of analysis used descriptive qualitative and quantitative analysis method. The results showed that the application of Think Pair Share Learning (TPS Method can improve the Learning Motivation and Achievement. Before the implementation of the action, the obtained score is 67% then in the first cycle increases to 72%, and in the second cycle increasws to 80%. In addition, based on questionnaires distributed to students, it also increases the score of Accounting Learning Motivation where the score in the first cycle of 76% increases to 79%. In addition, in the first cycle, the score of pre test and post test of the students has increased from 68.86 to 76.71 while in the second cycle the score of pre test and post test of students has increased from 79.86 to 84.86.

  14. Sagnac secret sharing over telecom fiber networks.

    Science.gov (United States)

    Bogdanski, Jan; Ahrens, Johan; Bourennane, Mohamed

    2009-01-19

    We report the first Sagnac quantum secret sharing (in three-and four-party implementations) over 1550 nm single mode fiber (SMF) networks, using a single qubit protocol with phase encoding. Our secret sharing experiment has been based on a single qubit protocol, which has opened the door to practical secret sharing implementation over fiber telecom channels and in free-space. The previous quantum secret sharing proposals were based on multiparticle entangled states, difficult in the practical implementation and not scalable. Our experimental data in the three-party implementation show stable (in regards to birefringence drift) quantum secret sharing transmissions at the total Sagnac transmission loop distances of 55-75 km with the quantum bit error rates (QBER) of 2.3-2.4% for the mean photon number micro?= 0.1 and 1.7-2.1% for micro= 0.3. In the four-party case we have achieved quantum secret sharing transmissions at the total Sagnac transmission loop distances of 45-55 km with the quantum bit error rates (QBER) of 3.0-3.7% for the mean photon number micro= 0.1 and 1.8-3.0% for micro?= 0.3. The stability of quantum transmission has been achieved thanks to our new concept for compensation of SMF birefringence effects in Sagnac, based on a polarization control system and a polarization insensitive phase modulator. The measurement results have showed feasibility of quantum secret sharing over telecom fiber networks in Sagnac configuration, using standard fiber telecom components.

  15. A shared data approach more accurately represents the rates and patterns of violence with injury assaults.

    Science.gov (United States)

    Gray, Benjamin J; Barton, Emma R; Davies, Alisha R; Long, Sara J; Roderick, Janine; Bellis, Mark A

    2017-12-01

    To investigate whether sharing and linking routinely collected violence data across health and criminal justice systems can provide a more comprehensive understanding of violence, establish patterns of under-reporting and better inform the development, implementation and evaluation of violence prevention initiatives. Police violence with injury (VWI) crimed data and emergency department (ED) assault attendee data for South Wales were collected between 1 April 2014 and 31 March 2016 to examine the rates and patterns of VWI. Person identifiable data (PID) were cross-referenced to establish if certain victims or events were less likely to be reported to criminal justice services. A total of 18 316 police crimed VWI victims and 10 260 individual ED attendances with an assault-related injury were considered. The majority of ED assault attendances (59.0%) were unknown to police. The key demographic identified as under-reporting to police were young males aged 18-34 years, while a significant amount of non-reported assaults involved a stranger. The combined monthly age-standardised rates were recalculated and on average were 74.7 (95% CI 72.1 to 77.2) and 66.1 (95% CI 64.0 to 68.2) per 100 000 population for males and females, respectively. Consideration of the additional ED cases resulted in a 35.3% and 18.1% increase on the original police totals for male and female VWI victims. This study identified that violence is currently undermeasured, demonstrated the importance of continued sharing of routinely collected ED data and highlighted the benefits of using PID from a number of services in a linked way to provide a more comprehensive picture of violence. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  16. Legal, economic and cultural aspects of file sharing

    NARCIS (Netherlands)

    van Eijk, N.; Poort, J.P.; Rutten, P.

    2010-01-01

    This contribution seeks to identify the short and long-term economic and cultural effects of file sharing on music, films and games, while taking into account the legal context and policy developments. The short-term implications examined concern direct costs and benefits to society, whereas the

  17. A Sociomaterial Account of Partnership, Signatures and Accountability in Practice

    Directory of Open Access Journals (Sweden)

    Nick Hopwood

    2014-06-01

    Full Text Available Professional work is often heralded as undergoing radical transformation. This paper focuses on partnership between health professionals and families as a specific instance of changes aimed at delivering shared responsibility and joint knowledge work. An ethnographic study of a residential child and family health services provides the empirical basis for a detailed examination of what is signed, by whom, and with what effects. I show how signing and signatures provide fertile starting points for sociomaterial analysis, a rich empirical reference point for what Nicolini calls “zooming in” on particular instances, and “zooming out” to understand their connections to other practices. Schatzki’s practice theory is used as a theoretical basis, drawing also on Kemmis’ notions of practice architectures and ecologies of practices to elaborate such connections. I trace how acts of signing and signatures as artefacts are produced through and reflect partnership, indeed pointing to significant changes in professional work. However I also show that wider ecologies of practices present architectures that challenge diffuse accountability and shared epistemic work. 

  18. Corporate Sector Debt Composition and Exchange Rate Balance Sheet Effect in Turkey

    OpenAIRE

    Mehtap Kesriyeli; Erdal Ozmen; Serkan Yigit

    2005-01-01

    This paper investigates the causes and balance sheet effect consequences of the liability dollarisation of non-financial sectors in Turkey using the Company Accounts database compiled by the Central Bank of Turkey. The results from the panel EGLS and GMM procedures suggest that both sector-specific (tangibility, leverage ratio, export share) and macroeconomic condition variables (inflation, real exchange rate change, budget deficits and confidence) are significant in explaining the corporate ...

  19. The productivity effects of profit sharing, employee ownership, stock option and team incentive plans: Evidence from korean panel data

    OpenAIRE

    Kato, Takao; Lee, Ju Ho; Ryu, Jang-soo

    2010-01-01

    We report the first results for Korean firms on the incidence, diffusion, scope and effects of diverse employee financial participation schemes, such as Profit Sharing Plans (PSPs), Employee Stock Ownership Plans (ESOPs), Stock Option Plans (SOPs) and Team Incentive Plans (TIPs). In do doing, we assemble important new panel data by merging data from a survey of all Korean firms listed on Korean Stock Exchange which enjoys an unusually high response rate of 60 percent with accounting data from...

  20. Predicting NonInertial Effects with Algebraic Stress Models which Account for Dissipation Rate Anisotropies

    Science.gov (United States)

    Jongen, T.; Machiels, L.; Gatski, T. B.

    1997-01-01

    Three types of turbulence models which account for rotational effects in noninertial frames of reference are evaluated for the case of incompressible, fully developed rotating turbulent channel flow. The different types of models are a Coriolis-modified eddy-viscosity model, a realizable algebraic stress model, and an algebraic stress model which accounts for dissipation rate anisotropies. A direct numerical simulation of a rotating channel flow is used for the turbulent model validation. This simulation differs from previous studies in that significantly higher rotation numbers are investigated. Flows at these higher rotation numbers are characterized by a relaminarization on the cyclonic or suction side of the channel, and a linear velocity profile on the anticyclonic or pressure side of the channel. The predictive performance of the three types of models are examined in detail, and formulation deficiencies are identified which cause poor predictive performance for some of the models. Criteria are identified which allow for accurate prediction of such flows by algebraic stress models and their corresponding Reynolds stress formulations.

  1. Working together toward a shared vision for care.

    Science.gov (United States)

    Halley, Marc D

    2012-12-01

    To work together, physicians, finance leaders, and other executives need: A shared vision that is compelling enough to promote cooperation, A culture of accountability, which helps weed out the disrupters who can stall change, Forums to identify implementation tactics, Leadership skills, which help them come together to solve problems.

  2. EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2014-06-01

    Full Text Available In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which draws from case law precedents in Zimbabwe and South Africa, two emerging common law countries which share a rich common law heritage, resulting in a set of findings relevant to the understanding of the nature of goodwill as well as an understanding of the factors which lead to early adoption of International Accounting Standards.

  3. Shared genetic and environmental influences on early temperament and preschool psychiatric disorders in Hispanic twins.

    Science.gov (United States)

    Silberg, Judy L; Gillespie, Nathan; Moore, Ashlee A; Eaves, Lindon J; Bates, John; Aggen, Steven; Pfister, Elizabeth; Canino, Glorisa

    2015-04-01

    Despite an increasing recognition that psychiatric disorders can be diagnosed as early as preschool, little is known how early genetic and environmental risk factors contribute to the development of psychiatric disorders during this very early period of development. We assessed infant temperament at age 1, and attention deficit hyperactivity disorder (ADHD), oppositional defiant disorder (ODD), and separation anxiety disorder (SAD) at ages 3 through 5 years in a sample of Hispanic twins. Genetic, shared, and non-shared environmental effects were estimated for each temperamental construct and psychiatric disorder using the statistical program MX. Multivariate genetic models were fitted to determine whether the same or different sets of genes and environments account for the co-occurrence between early temperament and preschool psychiatric disorders. Additive genetic factors accounted for 61% of the variance in ADHD, 21% in ODD, and 28% in SAD. Shared environmental factors accounted for 34% of the variance in ODD and 15% of SAD. The genetic influence on difficult temperament was significantly associated with preschool ADHD, SAD, and ODD. The association between ODD and SAD was due to both genetic and family environmental factors. The temperamental trait of resistance to control was entirely accounted for by the shared family environment. There are different genetic and family environmental pathways between infant temperament and psychiatric diagnoses in this sample of Puerto Rican preschool age children.

  4. Being Sticker Rich: Numerical Context Influences Children's Sharing Behavior.

    Directory of Open Access Journals (Sweden)

    Tasha Posid

    Full Text Available Young children spontaneously share resources with anonymous recipients, but little is known about the specific circumstances that promote or hinder these prosocial tendencies. Children (ages 3-11 received a small (12 or large (30 number of stickers, and were then given the opportunity to share their windfall with either one or multiple anonymous recipients (Dictator Game. Whether a child chose to share or not varied as a function of age, but was uninfluenced by numerical context. Moreover, children's giving was consistent with a proportion-based account, such that children typically donated a similar proportion (but different absolute number of the resources given to them, regardless of whether they originally received a small or large windfall. The proportion of resources donated, however, did vary based on the number of recipients with whom they were allowed to share, such that on average, children shared more when there were more recipients available, particularly when they had more resources, suggesting they take others into consideration when making prosocial decisions. Finally, results indicated that a child's gender also predicted sharing behavior, with males generally sharing more resources than females. Together, findings suggest that the numerical contexts under which children are asked to share, as well as the quantity of resources that they have to share, may interact to promote (or hinder altruistic behaviors throughout childhood.

  5. On the accounting of technology progress rates and obsolescence of production funds when determining depreciation for NPP renovation

    International Nuclear Information System (INIS)

    Khachyan, G.A.; Petrov, I.M.; Vorob'ev, I.E.; Nizhnik, I.A.; Pylypyuk, R.V.

    1986-01-01

    Questions, related to determining the economically grounded service life of NPP main production funds are considered. It is recommended to differentiate the depreciation standards by the operation duration. It is proposed to arrange the NPP buildings taking into account modern rates of technical progress in power engineering

  6. [Shared decision-making in medical practice--patient-centred communication skills].

    Science.gov (United States)

    van Staveren, Remke

    2011-01-01

    Most patients (70%) want to participate actively in important healthcare decisions, the rest (30%) prefer the doctor to make the decision for them. Shared decision-making provides more patient satisfaction, a better quality of life and contributes to a better doctor-patient relationship. Patients making their own decision generally make a well considered and medically sensible choice. In shared decision-making the doctor asks many open questions, gives and requests much information, asks if the patient wishes to participate in the decision-making and explicitly takes into account patient circumstances and preferences. Shared decision-making should remain an individual choice and should not become a new dogma.

  7. 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.

  8. 26 CFR 1.401-8 - Custodial accounts prior to January 1, 1974.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-8 Custodial..., under any pension, profit-sharing, or stock bonus plan, described in section 401 if the requirements of... custodial account to be used for, or diverted to, purposes other than for the exclusive benefit of the...

  9. To share and be shared

    DEFF Research Database (Denmark)

    Winther, Ida Wentzel

    2018-01-01

    to another. To a certain degree, they share their everyday lives, things, places, memories, and past/future, but as the ones who move back and forth, they belong a little less in each place. This article is about children who are shared between their parent, households and siblings. They are shared...

  10. Environmental factors influencing fluctuation of share prices on ...

    African Journals Online (AJOL)

    Environmental factors influencing fluctuation of share prices on Nigeria stock exchange market. ... What are these environmental variables that affect the fluctuation of share prices in Nigeria? ... The results show inflation, money supply, total deficits index of industrial production, interest rate and GDP influence stock prices.

  11. Modeling of the time sharing for lecturers

    Directory of Open Access Journals (Sweden)

    E. Yu. Shakhova

    2017-01-01

    Full Text Available In the context of modernization of the Russian system of higher education, it is necessary to analyze the working time of the university lecturers, taking into account both basic job functions as the university lecturer, and others.The mathematical problem is presented for the optimal working time planning for the university lecturers. The review of the documents, native and foreign works on the study is made. Simulation conditions, based on analysis of the subject area, are defined. Models of optimal working time sharing of the university lecturers («the second half of the day» are developed and implemented in the system MathCAD. Optimal solutions have been obtained.Three problems have been solved:1 to find the optimal time sharing for «the second half of the day» in a certain position of the university lecturer;2 to find the optimal time sharing for «the second half of the day» for all positions of the university lecturers in view of the established model of the academic load differentiation;3 to find the volume value of the non-standardized part of time work in the department for the academic year, taking into account: the established model of an academic load differentiation, distribution of the Faculty number for the positions and the optimal time sharing «the second half of the day» for the university lecturers of the department.Examples are given of the analysis results. The practical application of the research: the developed models can be used when planning the working time of an individual professor in the preparation of the work plan of the university department for the academic year, as well as to conduct a comprehensive analysis of the administrative decisions in the development of local university regulations.

  12. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement and other employee benefit plan... Coverage § 745.9-2 Retirement and other employee benefit plan accounts. (a) Pass-through share insurance. Any shares of an employee benefit plan in an insured credit union shall be insured on a “pass-through...

  13. Taxation Pressure, Capital Squeeze and Wage Share: A Study Based on the Data of China's Manufacturing Listed Companies

    Institute of Scientific and Technical Information of China (English)

    ZHONG Chunping; CHEN Liang; XUE Cuiying

    2017-01-01

    From the micro-level,this paper measures the proportion of labor income and tries to reveal the deep-lying causes,the interest distribution mechanism behind and the intemal logic for the lower proportion of labor income from the institutional aspect.By making use of the data of China's manufacturing listed companies,it measures the changing trend of wage share paid by enterprises and conducts a quantitative test on the factors affecting the wage share.The results show that,on the average,taxation accounts for 41.0% as the highest,labor wage accounts for 32.8%,and capital share accounts for 26.2%;the share of capital is rising,indicating that laborers are generally in a disadvantageous position.The analysis reveals that the wage share is affected by such factors as the interest gaining capacity of both of the labor and the management,the business taxes to the government and the capital costs payment level.When the labor side lacks sufficient protection,enterprises would shift the excessive taxation and capital pressure to the laborers,leading to the decrease of wage share.The internal causes are that the government levies taxes on the enterprises,in turn the enterprises squeeze the wages of the laborers;because the laborers are short of enough ability to protect their interests,finally their wage and the wage share are always low and declining.

  14. Balancing data sharing requirements for analyses with data sensitivity

    Science.gov (United States)

    Jarnevich, C.S.; Graham, J.J.; Newman, G.J.; Crall, A.W.; Stohlgren, T.J.

    2007-01-01

    Data sensitivity can pose a formidable barrier to data sharing. Knowledge of species current distributions from data sharing is critical for the creation of watch lists and an early warning/rapid response system and for model generation for the spread of invasive species. We have created an on-line system to synthesize disparate datasets of non-native species locations that includes a mechanism to account for data sensitivity. Data contributors are able to mark their data as sensitive. This data is then 'fuzzed' in mapping applications and downloaded files to quarter-quadrangle grid cells, but the actual locations are available for analyses. We propose that this system overcomes the hurdles to data sharing posed by sensitive data. ?? 2006 Springer Science+Business Media B.V.

  15. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies on...

  16. Involvement as inclusion? Shared decision-making in social work practice in Israel: a qualitative account.

    Science.gov (United States)

    Levin, Lia

    2015-03-01

    Shared decision-making (SDM), a representation of shared knowledge and power between social workers and their clients, is gaining popularity and prevalence in social services around the world. In many senses, SDM reflects values traditionally associated with social work and service provision, such as equality and anti-discrimination. In the complex context of social problem-solving, however, the relationship between SDM, social workers and their clients is multi-faceted and deserves particular attention. The current study examined SDM and the dilemmas it entails through interviews conducted in 2012 with 77 Israeli social workers and policy makers whose responses were analysed according to the guiding principles of descriptive phenomenological content analysis and dialogical commonality. Participants' responses represent notions of hope, change, identity and choice. Findings are discussed in correspondence with current and recent trends in Israeli social services, and the social work profession in Israel. © 2014 John Wiley & Sons Ltd.

  17. 32 CFR 32.23 - Cost sharing or matching.

    Science.gov (United States)

    2010-07-01

    ... sharing or matching shall be the lesser of: (1) The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation; or (2) The current fair market... services shall be consistent with those paid for similar work in the recipient's organization. In those...

  18. 34 CFR 74.23 - Cost sharing or matching.

    Science.gov (United States)

    2010-07-01

    ... property for cost sharing or matching shall be the lesser of— (1) The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation; or (2) The... volunteer services must be consistent with those paid for similar work in the recipient's organization. In...

  19. 45 CFR 74.23 - Cost sharing or matching.

    Science.gov (United States)

    2010-10-01

    ... sharing or matching shall be the lesser of: (1) The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation; or (2) The current fair market... services shall be consistent with those paid for similar work in the recipient's organization. In those...

  20. Reciprocal Accountability for Transformative Change: New Hampshire's Performance Assessment of Competency Education

    Science.gov (United States)

    Marion, Scott F.; Vander Els, Jonathan; Leather, Paul

    2017-01-01

    In New Hampshire, a new performance assessment system focuses on reciprocal accountability and shared leadership among teachers and leaders at the school, district, and state levels. This concept of reciprocal accountability, developed by school improvement expert Richard Elmore, is at the core of New Hampshire's Performance Assessment of…

  1. Data sharing system for lithography APC

    Science.gov (United States)

    Kawamura, Eiichi; Teranishi, Yoshiharu; Shimabara, Masanori

    2007-03-01

    We have developed a simple and cost-effective data sharing system between fabs for lithography advanced process control (APC). Lithography APC requires process flow, inter-layer information, history information, mask information and so on. So, inter-APC data sharing system has become necessary when lots are to be processed in multiple fabs (usually two fabs). The development cost and maintenance cost also have to be taken into account. The system handles minimum information necessary to make trend prediction for the lots. Three types of data have to be shared for precise trend prediction. First one is device information of the lots, e.g., process flow of the device and inter-layer information. Second one is mask information from mask suppliers, e.g., pattern characteristics and pattern widths. Last one is history data of the lots. Device information is electronic file and easy to handle. The electronic file is common between APCs and uploaded into the database. As for mask information sharing, mask information described in common format is obtained via Wide Area Network (WAN) from mask-vender will be stored in the mask-information data server. This information is periodically transferred to one specific lithography-APC server and compiled into the database. This lithography-APC server periodically delivers the mask-information to every other lithography-APC server. Process-history data sharing system mainly consists of function of delivering process-history data. In shipping production lots to another fab, the product-related process-history data is delivered by the lithography-APC server from the shipping site. We have confirmed the function and effectiveness of data sharing systems.

  2. Impact of HIPAA's minimum necessary standard on genomic data sharing.

    Science.gov (United States)

    Evans, Barbara J; Jarvik, Gail P

    2018-04-01

    This article provides a brief introduction to the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule's minimum necessary standard, which applies to sharing of genomic data, particularly clinical data, following 2013 Privacy Rule revisions. This research used the Thomson Reuters Westlaw database and law library resources in its legal analysis of the HIPAA privacy tiers and the impact of the minimum necessary standard on genomic data sharing. We considered relevant example cases of genomic data-sharing needs. In a climate of stepped-up HIPAA enforcement, this standard is of concern to laboratories that generate, use, and share genomic information. How data-sharing activities are characterized-whether for research, public health, or clinical interpretation and medical practice support-affects how the minimum necessary standard applies and its overall impact on data access and use. There is no clear regulatory guidance on how to apply HIPAA's minimum necessary standard when considering the sharing of information in the data-rich environment of genomic testing. Laboratories that perform genomic testing should engage with policy makers to foster sound, well-informed policies and appropriate characterization of data-sharing activities to minimize adverse impacts on day-to-day workflows.

  3. Mechanism and accounting treatment of interest rate swap

    Directory of Open Access Journals (Sweden)

    Prošić Danica

    2015-01-01

    Full Text Available Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of services in the financial market. Banks in Serbia have been introducing and promoting interest rate swaps as one of their services rather slowly, which can be deduced from various information on interest rate swaps and non-innovative offers of these instruments. On the other hand, companies are unable to recognize interest rate swaps as instruments of hedge against the negative effects of interest rate fluctuations, and a way to gain competitive edge in relation to other market participants. One of the obstacles for using interest rate swaps is unwillingness of companies to get informed and educated, and to enter new transactions. The volume of conducted swap transactions depends on the level of understanding on the part of their participants. Expansion of knowledge helps bridge the gap between theory and practice, thereby encouraging a more intensive implementation of interest rate swaps in the future.

  4. Value Relevance of Accounting and Other Variables in the Junior-Mining Sector

    Directory of Open Access Journals (Sweden)

    Casey Iddon

    2015-03-01

    Full Text Available Unique fundamentals and severe uncertainty in the junior-mining-sector (JMS make valuing JMS ventures problematic. However, potentially enormous returns draw many investors into the JMS. While financialinstrument- pricing theory suggests that accounting values/ratios should have little influence on JMS-firm outcomes, this study’s simple OLS and Panel-data findings show strong correlation between those variables and JMS-firm-share prices. After discounting market failure, it is conjectured that JMS nonfinancial factors, share prices and accounting values are co-determined in a simultaneous relationship that is obscurely linked to outcomes. The notions uncovered in this study should greatly interest academics and business sector participants.

  5. Global health governance as shared health governance.

    Science.gov (United States)

    Ruger, Jennifer Prah

    2012-07-01

    With the exception of key 'proven successes' in global health, the current regime of global health governance can be understood as transnational and national actors pursuing their own interests under a rational actor model of international cooperation, which fails to provide sufficient justification for an obligation to assist in meeting the health needs of others. An ethical commitment to providing all with the ability to be healthy is required. This article develops select components of an alternative model of shared health governance (SHG), which aims to provide a 'road map,' 'focal points' and 'the glue' among various global health actors to better effectuate cooperation on universal ethical principles for an alternative global health equilibrium. Key features of SHG include public moral norms as shared authoritative standards; ethical commitments, shared goals and role allocation; shared sovereignty and constitutional commitments; legitimacy and accountability; country-level attention to international health relations. A framework of social agreement based on 'overlapping consensus' is contrasted against one based on self-interested political bargaining. A global health constitution delineating duties and obligations of global health actors and a global institute of health and medicine for holding actors responsible are proposed. Indicators for empirical assessment of select SHG principles are described. Global health actors, including states, must work together to correct and avert global health injustices through a framework of SHG based on shared ethical commitments.

  6. iDASH: integrating data for analysis, anonymization, and sharing

    Science.gov (United States)

    Bafna, Vineet; Boxwala, Aziz A; Chapman, Brian E; Chapman, Wendy W; Chaudhuri, Kamalika; Day, Michele E; Farcas, Claudiu; Heintzman, Nathaniel D; Jiang, Xiaoqian; Kim, Hyeoneui; Kim, Jihoon; Matheny, Michael E; Resnic, Frederic S; Vinterbo, Staal A

    2011-01-01

    iDASH (integrating data for analysis, anonymization, and sharing) is the newest National Center for Biomedical Computing funded by the NIH. It focuses on algorithms and tools for sharing data in a privacy-preserving manner. Foundational privacy technology research performed within iDASH is coupled with innovative engineering for collaborative tool development and data-sharing capabilities in a private Health Insurance Portability and Accountability Act (HIPAA)-certified cloud. Driving Biological Projects, which span different biological levels (from molecules to individuals to populations) and focus on various health conditions, help guide research and development within this Center. Furthermore, training and dissemination efforts connect the Center with its stakeholders and educate data owners and data consumers on how to share and use clinical and biological data. Through these various mechanisms, iDASH implements its goal of providing biomedical and behavioral researchers with access to data, software, and a high-performance computing environment, thus enabling them to generate and test new hypotheses. PMID:22081224

  7. SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION

    Directory of Open Access Journals (Sweden)

    Grosanu Adrian

    2011-07-01

    Full Text Available This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative accounting professionals like: financial auditors, regulators and professional bodies representatives of the Chamber of Financial Auditors of Romania and also representative of the Body of Expert and Licensed Accountants of Romania. Since the existence of creative accounting practices are connected in accounting with issues of vulnerability and in some cases panic getting to know its magnitude can be regarded of higher importance. In this respect we were interested to see if our respondents can document its existence and magnitude based on their experience. In order to achieve this goal our methodology employed neutral and direct interviews based on closed questions questionnaire. The results of our empirical study documented that the credibility of accounting profession in the Romanian accounting environment is not affected by items like creative accounting since all our respondents asserted that is not facile to employ creative accounting schemes in the practice of accounting. One particular question was concerned about the ease of detection of creative accounting practices. In this respect we interrogated our respondents and all had similar opinions that in order to detect those practice skilled professionals are needed and more than that the desire to engage in this demarche since it is not specified particularly in the law.When it comes to creative accounting schemes that our respondents could identify in their day to day work they shared similar views: items like profit overstatement and profit undervaluation, income tax and leasing can be included frequently in those schemes. On the other hand practices of creative accounting that include goodwill, provisions and developments costs are not found

  8. The economic-accounting impact of the members withdrawal in cooperative society: the impact of IAS 32

    Directory of Open Access Journals (Sweden)

    Juana Isabel Genovart Balaguer

    2017-12-01

    Full Text Available The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accounting standards, cooperative capital can be considered as a financial liability or a capital resource, depending on the legal or statutory regulation of the partner’s right of withdrawal. This approach has also been applied to the accounting law of the European Union and Spain, affecting many European cooperatives, affecting their financial image. In this paper, we analyze the accounting peculiarities that take place when a partner leaves the cooperative, according to the international accounting regulations, national accounting regulations and the last positions of the regulatory organismsReceived: 12 June 2017Accepted: 14 October 2017Published online: 22 December 2017

  9. Mechanism and accounting treatment of interest rate swap

    OpenAIRE

    Prošić Danica

    2015-01-01

    Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of services in the financial market. Banks in Serbia have been introducing and promoting interest rate swaps as one of their services rather slowly, which can be deduced from various information on interest rate swaps and non-innovative offers o...

  10. Re-thinking accountability: trust versus confidence in medical practice.

    Science.gov (United States)

    Checkland, K; Marshall, M; Harrison, S

    2004-04-01

    In seeking to prevent a reoccurrence of scandals such as that involving cardiac surgery in Bristol, the UK government has adopted a model of regulation that uses rules and surveillance as a way of both improving the quality of care delivered and increasing confidence in healthcare institutions. However, this approach may actually act to reduce confidence and trust while also reducing the moral motivation of practitioners. Accountability in health care is discussed, and it is suggested that openness about the difficult dilemmas that arise when practitioners have a duty to be accountable to more than one audience may be an alternative means of restoring trust. A greater emphasis on the sharing of information between individual health professionals and their patients would increase trust and would allow patients to hold their doctors to account for the quality of care they receive. Concentrating more on developing trust by the sharing of information and less on the futile search for complete confidence in systems and rules may improve the quality of care delivered while also nurturing the moral motivation of professionals upon which the delivery of high quality health care depends.

  11. A communication model of shared decision making: accounting for cancer treatment decisions.

    Science.gov (United States)

    Siminoff, Laura A; Step, Mary M

    2005-07-01

    The authors present a communication model of shared decision making (CMSDM) that explicitly identifies the communication process as the vehicle for decision making in cancer treatment. In this view, decision making is necessarily a sociocommunicative process whereby people enter into a relationship, exchange information, establish preferences, and choose a course of action. The model derives from contemporary notions of behavioral decision making and ethical conceptions of the doctor-patient relationship. This article briefly reviews the theoretical approaches to decision making, notes deficiencies, and embeds a more socially based process into the dynamics of the physician-patient relationship, focusing on cancer treatment decisions. In the CMSDM, decisions depend on (a) antecedent factors that have potential to influence communication, (b) jointly constructed communication climate, and (c) treatment preferences established by the physician and the patient.

  12. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  13. 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

  14. Shared Decision Making in Education Governance Using Business Portals

    Science.gov (United States)

    Peoples, Adrian L.

    2009-01-01

    The purpose of this study was to address a high-volume problem for the Delaware Department of Education Office of Professional Accountability (OPA). This problem was addressed by sharing the certification decision with qualified personnel located at each of the four teacher preparation programs located in Delaware at Delaware State University…

  15. Impact of global investment processes on ukrainian share market

    Directory of Open Access Journals (Sweden)

    O.К. Zotsenko

    2015-03-01

    Full Text Available The paper investigates the effects of financial and investment processes on the Ukrainian share market. The research analyzed and estimated investment climate in Ukraine. The study highlights a comparison of the domestic share market with share markets of other countries. In terms of share capitalization of listed companies in the GDP determined that equity is the most developed in the USA and UK. Largest share markets with highest capitalization rate characterized. The regional distribution of the share market capitalization by continents are shown. The study of the dynamics of Ukrainian and global share indexes revealed that the Ukrainian share market indexes show a constant volatility and unpredictability. Correlation Ukrainian stock indexes with indexes in Europe, Russia and America is very weak, which is a very negative trend of the stock market of Ukraine. The key problems and risks of the domestic investments are defined which are consequences of downturn in the Ukrainian share market.

  16. EL CAPITAL SOCIAL COOPERATIVO EN DERECHO ESPAÑOL Y SU ARMONIZACIÓN CON LAS NORMAS INTERNACIONALES DE CONTABILIDAD/CO-OPERATIVE SHARE CAPITAL IN THE SPANISH LAW AND ITS HARMONIZATION WITH THE INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Manuel PANIAGUA ZURERA

    2006-09-01

    Full Text Available La variabilidad del capital social es el instrumento técnico empleado por el Derecho cooperativo, nacional y comunitario, para dar cumplimiento al principio cooperativo de libre adhesión y baja voluntaria. Progresivamente, el régimen del capital social cooperativo ha incorporado reglas y técnicas de las sociedades mercantiles de capital. La norma interpretativa CINIIF 2, y la propia NIC 32, desconocen las singularidades del modelo de organización empresarial cooperativo, pues están diseñadas para las sociedades anónimas cotizadas o, al menos, para las que emiten valores negociables; e ignoran la aludida evolución en el régimen legal del capital social cooperativo. No obstante, las sociedades cooperativas no pueden quedar al margen de las Normas internacionales de contabilidad. La propia NIC 32 aporta el instrumento apropiado para calificar las aportaciones sociales cooperativas: los instrumentos financieros compuestos. Pero, el estudio de la inminente reforma del capital social cooperativo en la Ley estatal de cooperativas ponen de manifiesto precipitación y una recepción, acrítica, de las referidas Normas internacionales de contabilidad./The variability of share capital is the technical instrument used by cooperative, national and Community law to achieve the fulfilment of the cooperative principle of voluntary adhesion and voluntary withdrawal. Progressively, the regime of cooperative share capital has added rules and techniques of business corporations. The interpretative standard IFRIC 2, and the IAS 32 itself, do not know the singularities of the co-operative model of business organization, as they are designed for limited corporations or, at least, for those that issue quoted securities; and they ignore the referred evolution in the legal regime of the cooperative share capital. Nevertheless, cooperative societies can not be left aside of the international accounting standards. The IAS 32 itself provides the appropriate

  17. Development of Accounting Theories Specific to the National Accounting Literature of the First Half of Twentieth Century

    Directory of Open Access Journals (Sweden)

    Sorin Damian

    2011-05-01

    Full Text Available Need to identify plausible explanations of the principles underlying the double entry accountingover time determined by various manifestations of thought that have resulted in many theories. All thesetheories have proposed to explain and substantiate dopic formalism, but many of them no longer a valuetoday than a purely historical perspective. The representative of such theories has been many pages writtenRomanian and foreign authors in the first half of the twentieth century. Some Romanian authors mention theIoan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-TrancuIaşi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientifictheories.

  18. Joint Perception of a Shared Object: a Minimalist Perceptual Crossing Experiment

    Directory of Open Access Journals (Sweden)

    Loïc Deschamps

    2016-07-01

    Full Text Available The minimalist perceptual crossing paradigm has emphasized the essential role of interpersonal dynamics on social understanding. Within the particular case of minimalist interaction, it has been argued that interpersonal processes can constitute social cognition, at least partially, which calls for a paradigm shift in social cognition studies. In this paper, we review several perceptual crossing experiments and their theoretical implications, and propose an original experiment to go beyond strictly dyadic interactions. Whereas past experiments have used objects as distractors of dyadic interaction, our experiment aims at integrating objects themselves as the goal of interpersonal coordination. We asked 24 subjects to participate in a minimalist perceptual crossing experiment where they had to decide, based on their on-line interaction in a one-dimensional digital space, which of the objects they perceived was also perceptible by their partner. The main results suggest that the mutual awareness of a shared object arises from the quality of sensorimotor coordination between the partners. Indeed, the presence of a shared object acts as a simultaneous affordance that attracts and structures individual perceptive activities, giving both partners the opportunity to co-construct a shared world where their respective actions make sense. We discuss our results by way of an enactive account of social cognition, taking the joint perception of a shared object as a first step to account for joint attention.

  19. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  20. SECTORAL ANALYSIS: GROWTH ACCOUNTING OF TERTIARY INDUSTRIES

    Directory of Open Access Journals (Sweden)

    Yahya Z. ALSHEHHI

    2017-08-01

    Full Text Available The tertiary sector is one of the modern styles of economic systems in view of the share it occupies in the field of production as well as employment occupied share. Hence, just like other lands, the UAE, witnessed an economic structural change similar to developed and developing nations, where the tertiary industries contributed 55.4% in 2015 to total country’s income. The empirical study aimed to analyze the contribution portion of growth in the tertiary industries through using the growth accounting framework in time-series from 1990 to 2015. The empirical study found that most of the industries contributed significantly to the growth of the tertiary sector. The contribution shares of growth due to labor and capital varied among industries. The main observed results show that there was a vice versa relationship between TFP performance and the size of labor, where the TFP positively corresponded with the decline in the size of labor specifically from 2010-2015.

  1. Vehicle-to-Grid Automatic Load Sharing with Driver Preference in Micro-Grids

    Energy Technology Data Exchange (ETDEWEB)

    Wang, Yubo; Nazaripouya, Hamidreza; Chu, Chi-Cheng; Gadh, Rajit; Pota, Hemanshu R.

    2014-10-15

    Integration of Electrical Vehicles (EVs) with power grid not only brings new challenges for load management, but also opportunities for distributed storage and generation. This paper comprehensively models and analyzes distributed Vehicle-to-Grid (V2G) for automatic load sharing with driver preference. In a micro-grid with limited communications, V2G EVs need to decide load sharing based on their own power and voltage profile. A droop based controller taking into account driver preference is proposed in this paper to address the distributed control of EVs. Simulations are designed for three fundamental V2G automatic load sharing scenarios that include all system dynamics of such applications. Simulation results demonstrate that active power sharing is achieved proportionally among V2G EVs with consideration of driver preference. In additional, the results also verify the system stability and reactive power sharing analysis in system modelling, which sheds light on large scale V2G automatic load sharing in more complicated cases.

  2. The Sustainability of Shared Mobility in London: The Dilemma for Governance

    Directory of Open Access Journals (Sweden)

    Nihan Akyelken

    2018-02-01

    Full Text Available The role of governments in the regulation of potentially beneficial low carbon practices, such as car sharing, has proved difficult, as there are many different actors involved and as existing practices can be undermined. The mobility sector provides clear evidence of these dilemmas, as a wide range of users need to be engaged in the discourse over the innovations, and as existing governance structures may be unsuitable for addressing both the opportunities and limitations of innovation. This paper focuses on the sustainability implications of shared mobility and the need for new approaches to governance. A qualitative study of car sharing in London is used to examine the ideas, incentives, and institutions of the key actors involved in this sharing sector. The elements of change and continuity in the emerging sharing economy indicate the different possibilities for enhancing sustainable mobility. Any search for an alternative governance regime should take account of the ideational factors that would require an understanding of the different incentives needed to accommodate the full range of actors involved with the sharing economy.

  3. Reciprocity on Demand : Sharing and Exchanging Food in Northwestern Namibia.

    Science.gov (United States)

    Schnegg, Michael

    2015-09-01

    Two competing models concerning food transfers prominent in the anthropological literature conceptualize such transfers either as sharing or as exchange. Sharing is understood as situational transactions formed through demands and unconditional giving, whereas reciprocal exchange is understood in terms of networking and keeping score. I propose that the picture is more complicated than these classifications suggests. Drawing on data collected in Northwestern Namibia, I show that sharing and reciprocal exchange are dynamically interrelated in actual food transfers. As a local norm, people can demand food from anyone, and they are typically given food in response to a demand. However, in practice, food transfer networks emerge (N = 62) that are highly reciprocal and fit the exchange model much better. Although the sharing norm makes no restrictions on whom to ask, in practice people often turn to their neighbors. Interpersonal dynamics account for why some of those ties become strongly reciprocal and others do not. Under these circumstances, unconditional sharing, a norm that has been viewed as an alternative to exchange, can lead to reciprocity via reciprocity on demand.

  4. OSU Reactor Sharing Program FY 1995 annual report

    International Nuclear Information System (INIS)

    Higginbotham, J.F.

    1996-10-01

    This is the annual report of the activities supported under the Oregon State University Reactor Sharing Program, award number DE-FG06-NE38137. The beginning date for the award was September, 30, 1995 and the end date was September 29, 1996. Work conducted under this award is internally administered at the Radiation Center through a project tasking system. This allows for excellent quality control for the work which is performed from the point of initial contact, through the reactor application, project report generation and financial accounting. For the current fiscal year, FY95, the total cost of the reactor sharing program, including Radiation Center contributions, was $66,323.20 of which $40,000.00 was supplied by the DOE Reactor Sharing Program. The details of individual project costs is given in Table 1. The work performed for the individual projects are described in the brief work descriptions given in Table 2

  5. Entanglement Distillation from Greenberger-Horne-Zeilinger Shares

    Science.gov (United States)

    Vrana, Péter; Christandl, Matthias

    2017-06-01

    We study the problem of converting a product of Greenberger-Horne-Zeilinger (GHZ) states shared by subsets of several parties in an arbitrary way into GHZ states shared by every party. Such a state can be described by a hypergraph on the parties as vertices and with each hyperedge corresponding to a GHZ state shared among the parties incident with it. Our result is that if SLOCC transformations are allowed, then the best asymptotic rate is the minimum of bipartite log-ranks of the initial state, which in turn equals the minimum cut of the hypergraph. This generalizes a result by Strassen on the asymptotic subrank of the matrix multiplication tensor.

  6. Rate of alignment and communication using quantum systems in the absence of a shared frame of reference

    Science.gov (United States)

    Skotiniotis, Michael

    Quantum information theory is concerned with the storage, transmission, and manipulation of information that is represented in the degrees of freedom of quantum systems. These degrees of freedom are described relative to an external frame of reference. The lack of a requisite frame of reference imposes restrictions on the types of states quantum systems can be prepared in and the type of operations that can be performed on quantum systems. This thesis is concerned with the communication between two parties that lack a shared frame of reference. Specifically, I introduce a protocol whereby the parties can align their respective frames of reference, and a protocol for communicating quantum information in a reference frame independent manner. Using the accessible information to quantify the success of a reference frame alignment protocol I propose a new measure—the alignment rate—for quantifying the ability of a quantum state to stand in place of a classical frame of reference. I show that for the case where Alice and Bob lack a shared frame of reference associated with the groups G = U(1) and G = ZM (the finite cyclic group of M elements), the alignment rate is equal to the regularized, linearized G-asymmetry. The latter is a unique measure of the frameness of a quantum state and my result provides an operational interpretation of the G-asymmetry that was thus far lacking. In addition, I show that the alignment rate for finite cyclic groups of more than three elements is super-additive under the tensor product of two distinct pure quantum states. The latter is, to my knowledge, the first instance of a regularized quantity that exhibits super-additivity. In addition, I propose a reference-frame-independent protocol for communicating quantum information in the absence of a shared frame of reference associated with a general finite group G. The protocol transmits m logical qudits using r + m physical qudits prepared in a specific state that is reference

  7. The use of information technologies for knowledge sharing by secondary healthcare organisations in New Zealand.

    Science.gov (United States)

    Ali, Nor'ashikin; Whiddett, Dick; Tretiakov, Alexei; Hunter, Inga

    2012-07-01

    To explore the extent of use of information technologies (ITs) for knowledge sharing by secondary healthcare organisations in New Zealand. We used a self-administered questionnaire to survey Chief Information Officers at all 21 of New Zealand's District Health Boards regarding the extent to which their organisations use knowledge sharing activities involving ITs. The list of activities to include in the questionnaire was compiled by reviewing the literature. We analysed the extent of use of the knowledge sharing activities using descriptive statistics, repeated measures ANOVA, and correlation analysis. The response rate was 76%. Although all the responding organisations reported using ITs to share knowledge, they used ITs to share documents significantly more than to support discussions or to connect employees to experts. Discussions via teleconferencing, videoconferencing, and email lists were significantly more common than discussions via social media technologies: electronic discussion forums, blogs, and on-line chatrooms. There were significant positive correlations between publishing and accessing documents, between using teleconferencing and using videoconferencing, and between publishing and finding contact details of experts. New Zealand's District Health Boards are using a range of ITs to share knowledge. Knowledge sharing activities emphasising the sharing of explicit knowledge (via exchanging documents in electronic form) are significantly more common than knowledge sharing activities emphasising the sharing of tacit knowledge (via technology-mediated discussions and via using technology to connect employees to experts). In view of the evidence in the literature that information technology may be highly effective in supporting tacit knowledge exchanges, our results suggest that health organisations should consider greater adoption of ITs for sharing tacit knowledge. The finding that several organisations are currently making extensive use of

  8. Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

    Institute of Scientific and Technical Information of China (English)

    Hao Li

    2010-01-01

    This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

  9. Physician social networks and variation in rates of complications after radical prostatectomy.

    Science.gov (United States)

    Evan Pollack, Craig; Wang, Hao; Bekelman, Justin E; Weissman, Gary; Epstein, Andrew J; Liao, Kaijun; Dugoff, Eva H; Armstrong, Katrina

    2014-07-01

    Variation in care within and across geographic areas remains poorly understood. The goal of this article was to examine whether physician social networks-as defined by shared patients-are associated with rates of complications after radical prostatectomy. In five cities, we constructed networks of physicians on the basis of their shared patients in 2004-2005 Surveillance, Epidemiology and End Results-Medicare data. From these networks, we identified subgroups of urologists who most frequently shared patients with one another. Among men with localized prostate cancer who underwent radical prostatectomy, we used multilevel analysis with generalized linear mixed-effect models to examine whether physician network structure-along with specific characteristics of the network subgroups-was associated with rates of 30-day and late urinary complications, and long-term incontinence after accounting for patient-level sociodemographic, clinical factors, and urologist patient volume. Networks included 2677 men in five cities who underwent radical prostatectomy. The unadjusted rate of 30-day surgical complications varied across network subgroups from an 18.8 percentage-point difference in the rate of complications across network subgroups in city 1 to a 26.9 percentage-point difference in city 5. Large differences in unadjusted rates of late urinary complications and long-term incontinence across subgroups were similarly found. Network subgroup characteristics-average urologist centrality and patient racial composition-were significantly associated with rates of surgical complications. Analysis of physician networks using Surveillance, Epidemiology and End Results-Medicare data provides insight into observed variation in rates of complications for localized prostate cancer. If validated, such approaches may be used to target future quality improvement interventions. Copyright © 2014 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier

  10. Differentiating in-group favoritism from shared reality in intergroup perception.

    Science.gov (United States)

    Dimdins, Girts; Montgomery, Henry

    2004-11-01

    Two basic factors influence mutual ratings of social groups: in-group favoritism (related to the evaluative aspects of a rating) and the perception of shared reality (related to the descriptive aspects). In two studies, we examine the usefulness of Peabody's (1968) method of separating evaluative and descriptive aspects of rating in intergroup judgments. In Study 1, Latvian and Russian students made different evaluations of both groups, but the same groups agreed on the descriptive ratings. In Study 2, male and female psychology students rated each other from own, in-group, and out-group perspectives. The participants did not show any in-group favoritism in their own ratings, but they expected their fellow students to be in-group biased. The participants agreed on the descriptive ratings of both groups. The results demonstrate that shared reality influences intergroup ratings, despite differences in evaluations.

  11. Prediction of the time-dependent failure rate for normally operating components taking into account the operational history

    International Nuclear Information System (INIS)

    Vrbanic, I.; Simic, Z.; Sljivac, D.

    2008-01-01

    The prediction of the time-dependent failure rate has been studied, taking into account the operational history of a component used in applications such as system modeling in a probabilistic safety analysis in order to evaluate the impact of equipment aging and maintenance strategies on the risk measures considered. We have selected a time-dependent model for the failure rate which is based on the Weibull distribution and the principles of proportional age reduction by equipment overhauls. Estimation of the parameters that determine the failure rate is considered, including the definition of the operational history model and likelihood function for the Bayesian analysis of parameters for normally operating repairable components. The operational history is provided as a time axis with defined times of overhauls and failures. An example for demonstration is described with prediction of the future behavior for seven different operational histories. (orig.)

  12. Bank Share Prices and Profitability

    OpenAIRE

    Daniel Daugaard; Tom Valentine

    1993-01-01

    This paper considers the influence of economic conditions and financial markets on Australian bank share prices and profitability. It uses time series analysis to obtain an indication of the effectiveness of banks in managing their exposure to interest rates and exchange rates. The results give rise to some comments on the extent to which banks actively manage their exposure to financial and economic variables. The discussion of risk management activities necessarily raises the question of ho...

  13. Strategic management accounting and decision making: A survey of the Nigerian Banks

    Directory of Open Access Journals (Sweden)

    Collins S. Oboh

    2017-12-01

    Full Text Available This paper attempts an empirical examination of the practicality of strategic management accounting (SMA adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank managers across 20 registered banks in Nigeria. Simple regression estimation technique and Pearson Chi-square test were used for data analysis. The results suggest that SMA is distinct in its features and orientation towards the practice of management accounting. The study found out that banks in Nigeria practice SMA; not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision making in the area of competitive advantage and increased market share. The study offers value for banks in other developing economies in that it supports the argument that they can benefit from SMA adoption as part of banking strategies. Keywords: Strategic management accounting, Decision making, Market share, Banks, Nigeria

  14. Information Sharing and Knowledge Sharing as Communicative Activities

    Science.gov (United States)

    Savolainen, Reijo

    2017-01-01

    Introduction: This paper elaborates the picture of information sharing and knowledge sharing as forms of communicative activity. Method: A conceptual analysis was made to find out how researchers have approached information sharing and knowledge sharing from the perspectives of transmission and ritual. The findings are based on the analysis of one…

  15. Leveraging Service Oriented Architecture to Enhance Information Sharing for Surface Transportation Security

    National Research Council Canada - National Science Library

    Chatterjee, Ash

    2008-01-01

    .... These were analyzed to identify gaps in information sharing practices and technology. Requirements for the architecture were established to close the gaps, accounting for the variability in size, capability, risk and ownership characteristics of MTS...

  16. 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.

  17. A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development

    Directory of Open Access Journals (Sweden)

    Murugesh Arunachalam

    2007-12-01

    formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975 in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation.

  18. The financing of the health system in the Islamic Republic of Iran: A National Health Account (NHA) approach

    Science.gov (United States)

    Zakeri, Mohammadreza; Olyaeemanesh, Alireza; Zanganeh, Marziee; Kazemian, Mahmoud; Rashidian, Arash; Abouhalaj, Masoud; Tofighi, Shahram

    2015-01-01

    Background: The National Health Accounts keep track of all healthcare related activities from the beginning (i.e. resource provision), to the end (i.e. service provision). This study was conducted to address following questions: How is the Iranian health system funded? Who distribute the funds? For what services are the funds spent on?, What service providers receive the funds? Methods: The required study data were collected through a number of methods. The family health expenditure data was obtained through a cross sectional multistage (seasonal) survey; while library and field study was used to collect the registered data. The collected data fell into the following three categories: the household health expenditure (the sample size: 10200 urban households and 6800 rural households-four rounds of questioning), financial agents data, the medical universities financial performance data. Results: The total health expenditure of the Iranian households was 201,496,172 million Rials in 2008, which showed a 34.4% increase when compared to 2007. The share of the total health expenditure was 6.2% of the GDP. The share of the public sector showed a decreasing trend between 2003-2008 while the share of the private sector, of which 95.77% was paid by households, had an increasing trend within the same period. The percent of out of pocket expenditure was 53.79% of the total health expenditure. The total health expenditure per capita was US$ 284.00 based on the official US$ exchange rate and US$ 683.1 based on the international US$ exchange rate.( exchange rate: 1$=9988 Rial). Conclusion: The share of the public and private sectors in financing the health system was imbalanced and did not meet the international standards. The public share of the total health expenditures has increased in the recent years despite the 4th and 5th Development Plans. The inclusion of household health insurance fees and other service related expenses increases the public contribution to 73% of the

  19. The financing of the health system in the Islamic Republic of Iran: A National Health Account (NHA) approach.

    Science.gov (United States)

    Zakeri, Mohammadreza; Olyaeemanesh, Alireza; Zanganeh, Marziee; Kazemian, Mahmoud; Rashidian, Arash; Abouhalaj, Masoud; Tofighi, Shahram

    2015-01-01

    The National Health Accounts keep track of all healthcare related activities from the beginning (i.e. resource provision), to the end (i.e. service provision). This study was conducted to address following questions: How is the Iranian health system funded? Who distribute the funds? For what services are the funds spent on?, What service providers receive the funds? The required study data were collected through a number of methods. The family health expenditure data was obtained through a cross sectional multistage (seasonal) survey; while library and field study was used to collect the registered data. The collected data fell into the following three categories: the household health expenditure (the sample size: 10200 urban households and 6800 rural households-four rounds of questioning), financial agents data, the medical universities financial performance data. The total health expenditure of the Iranian households was 201,496,172 million Rials in 2008, which showed a 34.4% increase when compared to 2007. The share of the total health expenditure was 6.2% of the GDP. The share of the public sector showed a decreasing trend between 2003-2008 while the share of the private sector, of which 95.77% was paid by households, had an increasing trend within the same period. The percent of out of pocket expenditure was 53.79% of the total health expenditure. The total health expenditure per capita was US$ 284.00 based on the official US$ exchange rate and US$ 683.1 based on the international US$ exchange rate.( exchange rate: 1$=9988 Rial). The share of the public and private sectors in financing the health system was imbalanced and did not meet the international standards. The public share of the total health expenditures has increased in the recent years despite the 4th and 5th Development Plans. The inclusion of household health insurance fees and other service related expenses increases the public contribution to 73% of the total.

  20. Retail prescription drug spending in the National Health Accounts.

    Science.gov (United States)

    Smith, Cynthia

    2004-01-01

    Recent rapid spending growth for retail drugs has largely arisen from increased use of new drugs, rather than from increasing prices of existing drugs. A sizable shift in the payment from consumers to third parties has also contributed to faster growth. Strategies such as negotiating for rebates and using tiered copayments have sought to slow spending growth but simultaneously have complicated the estimation of spending in the National Health Accounts (NHA). NHA estimates show that retail pharmaceuticals' share of health spending is not much different than it was in 1960, although its share of gross domestic product (GDP) has tripled.

  1. 48 CFR 1699.70 - Cost accounting standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  2. 12 CFR 955.3 - Required credit risk-sharing structure.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Required credit risk-sharing structure. 955.3...-BALANCE SHEET ITEMS ACQUIRED MEMBER ASSETS § 955.3 Required credit risk-sharing structure. (a... conducting a rating review of the asset or pool of assets in a securitization transaction. (b) Credit risk...

  3. Buy-back and revenue-sharing contracts in global supply shain

    OpenAIRE

    Liu, Yang

    2015-01-01

    Purpose: The main propose of this study is to investigate how exchange rate risk affects the buy-back and revenue-sharing contracts in the global supply chain, hence to improve the performance of global supply chain. Design/methodology/approach: Based on a two-echelon global supply chain, with the model equilibrium, this paper studies the difference between the buy-back contract and the revenue-sharing contract. By the transmitting of the exchange rate risk, it discusses the node-enterpris...

  4. The evolution of extreme cooperation via shared dysphoric experiences.

    Science.gov (United States)

    Whitehouse, Harvey; Jong, Jonathan; Buhrmester, Michael D; Gómez, Ángel; Bastian, Brock; Kavanagh, Christopher M; Newson, Martha; Matthews, Miriam; Lanman, Jonathan A; McKay, Ryan; Gavrilets, Sergey

    2017-03-14

    Willingness to lay down one's life for a group of non-kin, well documented historically and ethnographically, represents an evolutionary puzzle. Building on research in social psychology, we develop a mathematical model showing how conditioning cooperation on previous shared experience can allow individually costly pro-group behavior to evolve. The model generates a series of predictions that we then test empirically in a range of special sample populations (including military veterans, college fraternity/sorority members, football fans, martial arts practitioners, and twins). Our empirical results show that sharing painful experiences produces "identity fusion" - a visceral sense of oneness - which in turn can motivate self-sacrifice, including willingness to fight and die for the group. Practically, our account of how shared dysphoric experiences produce identity fusion helps us better understand such pressing social issues as suicide terrorism, holy wars, sectarian violence, gang-related violence, and other forms of intergroup conflict.

  5. Five-Year-Old Preschoolers' Sharing is Influenced by Anticipated Reciprocation.

    Science.gov (United States)

    Xiong, Mingrui; Shi, Jiannong; Wu, Zhen; Zhang, Zhen

    2016-01-01

    Whether children share in anticipation of future benefits returned by a partner is an interesting question. In this study, 5-year-old children and an adult partner played a sharing game, in which children donated first and the partner donated afterward. In Experiment 1, the partner's resources were more attractive than the child's. In the reciprocal condition, the child was told that s/he would be a recipient when the partner played as a donor. In the non-reciprocal condition, however, the child was told that an anonymous child would be the recipient when the partner donated. Results showed that children shared more with the partner when they knew that they would be a recipient later. In Experiment 2, the child was always the recipient when the partner donated, but the partner's resources were more desirable than the child's in the high-value condition, and less desirable in the low-value condition. We found that children were more generous when the partner's resources were valued higher. These findings demonstrate that 5-year-old preschoolers' sharing choices take into account the anticipated reciprocity of the recipient, suggesting either self-interested tactical sharing or direct reciprocity in advance of receiving. Specifically, they adjust their sharing behavior depending on whether a partner has the potential to reciprocate, and whether it is worth sharing relative to the value of the payback.

  6. Capital Market Integration and Consumption Risk Sharing over the Long Run

    DEFF Research Database (Denmark)

    Rangvid, Jesper; Santa-Clara, Pedro; Schmeling, Maik

    2016-01-01

    capital market integration forecasts more consumption risk sharing in the future. This finding is robust to controlling for trade openness and exchange rate volatility as alternative drivers of risk sharing. Finally, we calculate the welfare costs of imperfect consumption risk sharing and find......We empirically investigate time variation in capital market integration and consumption risk sharing using data for 16 countries from 1875 to 2012. We show that there has been considerable variation over time in the degrees of capital market integration and consumption risk sharing and that higher...

  7. CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

    International Nuclear Information System (INIS)

    MORRIS, J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

    2007-01-01

    A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods

  8. CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

    Energy Technology Data Exchange (ETDEWEB)

    MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

    2007-10-15

    A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.

  9. Why shared decision making is not good enough: lessons from patients.

    Science.gov (United States)

    Olthuis, Gert; Leget, Carlo; Grypdonck, Mieke

    2014-07-01

    A closer look at the lived illness experiences of medical professionals themselves shows that shared decision making is in need of a logic of care. This paper underlines that medical decision making inevitably takes place in a messy and uncertain context in which sharing responsibilities may impose a considerable burden on patients. A better understanding of patients' lived experiences enables healthcare professionals to attune to what individual patients deem important in their lives.This will contribute to making medical decisions in a good and caring manner, taking into account the lived experience of being ill.

  10. Appropriation of social media for fostering effective tacit knowledge sharing: developing conceptual model

    Science.gov (United States)

    Amidi, A.; Jabar, M.; Jusoh, Y. Y.; Abdullah, R.

    2017-09-01

    With the rising popularity of social media in the past few years, several researches ratiocinate that this type of interactive and collaborative technology could be a beneficial tool for the sharing of tacit knowledge. Nevertheless, very few literatures have tackled the subject of how social media could facilitate tacit knowledge sharing among medical practitioners, and what are its contributions in the area. Thus, the factors that drive individuals to share tacit knowledge need to be investigated further and included in literature. Through a systematic literature review, this study proposes seven enabling conditions which could potentially facilitate the sharing of tacit knowledge. TAM was applied as a novelty in this study in investigating the factors influencing knowledge sharing via social media, whilst taking into account the mediation effects of Attitude in social media usage. This study uncovered an important correlation between virtual settings and the conversion of tacit knowledge, which affects organizational members who are not co-located physically but have a crucial need for sharing information.

  11. Wrox SharePoint 2010 SharePoint911 three-pack

    CERN Document Server

    Klindt, Todd; Mason, Jennifer; Rogers, Laura; Drisgill, Randy; Ross, John; Riemann, Larry; Perran, Amanda; Perran, Shane; Sanford, Jacob J; Stubbs, Paul; Caravajal, Steve

    2012-01-01

    The Wrox SharePoint 2010 SharePoint911 Three-Pack combines the contents of three full e-books written by the experts from SharePoint911.  That's over 1800 pages of hands-on advice from Todd Klindt, Shane Young, Laura Rogers, Randy Drisgill, Jennifer Mason, John Ross, and Larry Riemann, among others. In Beginning SharePoint 2010: Building Business Solutions with SharePoint (ISBN 978-0-470-61789-2) by Amanda Perran, Shane Perran, Jennifer Mason, and Laura Rogers, readers learn the core concepts, terminology, and features of SharePoint 2010. In Professiona

  12. A Pattern to Evaluation of Motivational Factors Affecting Knowledge Sharing

    Directory of Open Access Journals (Sweden)

    Elnaz Hajian

    2017-09-01

    Full Text Available This study aimed to identify the motivational factors affecting the willingness of employees to share knowledge and examine intrinsic and extrinsic motivational factors and influences on attitudes toward knowledge sharing and explicit and implicit knowledge sharing intention. Planned behavior pattern is used as a theoretical framework. This research was conducted in two phases. First, factors were identified according to the literature review and exploratory interviews. Then the impact of each factor was evaluated in terms of structural equation modeling. This is an empirical research and the research method is descriptive survey. Data was collected using a questionnaire and interview. The study was on the staff working in administrative units of Tehran Municipality and the number of staff at the time of study was 2230. Cluster sampling method and sample size based on population and using Cochran formula of 328 people determined that 35 persons were not held accountable. To determine the reliability of questionnaires, Cronbach’s alpha coefficient was calculated to 0.824 which was found at a high level. Data was analyzed by SPSS and LISREL software. Finally, the proposed pattern was confirmed. The results showed that the intrinsic and extrinsic motivational factors influence on the attitude of employees and the attitude influence on tacit and explicit knowledge sharing intention. Also, extrinsic motivational factors influence on tacit knowledge sharing intention and intrinsic motivational factors influence on explicit knowledge sharing intention. Extrinsic motivational factors influence on explicit knowledge sharing intention and intrinsic motivational factors influence on tacit knowledge sharing intention by the attitude and tacit knowledge sharing intention influence on explicit knowledge sharing intention.

  13. Overall Well-Being and Supervisor Ratings of Employee Performance, Accountability, Customer Service, Innovation, Prosocial Behavior, and Self-Development.

    Science.gov (United States)

    Wu, Hao; Sears, Lindsay E; Coberley, Carter R; Pope, James E

    2016-01-01

    The aim of this study was to study the effects of overall well-being and well-being change on six supervisor-rated indicators of employee performance valued by organizations: overall performance, accountability, customer service, innovation, prosocial behavior, and self-development. The current study used two waves of well-being survey data collected over 2 years and supervisor performance ratings for 5691 employees. Ordinary least squares regression was conducted. Both well-being at baseline and two-year change in well-being were related to all six supervisor-rated performance dimensions, controlling for other employee characteristics. Overall well-being likely functioned as a resource enabling people to successfully perform across the specific areas highly valued by their company. Given this connection, well-being interventions could be used as a means to accomplish improved performance in dimensions that contribute to organizational performance.

  14. Using 3d Bim Model for the Value-Based Land Share Calculations

    Science.gov (United States)

    Çelik Şimşek, N.; Uzun, B.

    2017-11-01

    According to the Turkish condominium ownership system, 3D physical buildings and its condominium units are registered to the condominium ownership books via 2D survey plans. Currently, 2D representations of the 3D physical objects, causes inaccurate and deficient implementations for the determination of the land shares. Condominium ownership and easement right are established with a clear indication of land shares (condominium ownership law, article no. 3). So, the land share of each condominium unit have to be determined including the value differences among the condominium units. However the main problem is that, land share has often been determined with area based over the project before construction of the building. The objective of this study is proposing a new approach in terms of value-based land share calculations of the condominium units that subject to condominium ownership. So, the current approaches and its failure that have taken into account in determining the land shares are examined. And factors that affect the values of the condominium units are determined according to the legal decisions. This study shows that 3D BIM models can provide important approaches for the valuation problems in the determination of the land shares.

  15. Time-resolved echo-shared parallel MRA of the lung: observer preference study of image quality in comparison with non-echo-shared sequences

    International Nuclear Information System (INIS)

    Fink, C.; Puderbach, M.; Zaporozhan, J.; Plathow, C.; Kauczor, H.-U.; Ley, S.

    2005-01-01

    The aim of this study was to evaluate the image quality of time-resolved echo-shared parallel MRA of the lung. The pulmonary vasculature of nine patients (seven females, two males; median age: 44 years) with pulmonary disease was examined using a time-resolved MRA sequence combining echo sharing with parallel imaging (time-resolved echo-shared angiography technique, or TREAT). The sharpness of the vessel borders, conspicuousness of peripheral lung vessels, artifact level, and overall image quality of TREAT was assessed independently by four readers in a side-by-side comparison with non-echo-shared time-resolved parallel MRA data (pMRA) previously acquired in the same patients. Furthermore, the SNR of pulmonary arteries (PA) and veins (PV) achieved with both pulse sequences was compared. The mean voxel size of TREAT MRA was decreased by 24% compared with the non-echo-shared MRA. Regarding the sharpness of the vessel borders, conspicuousness of peripheral lung vessels, and overall image quality the TREAT sequence was rated superior in 75-76% of all cases. If the TREAT images were preferred over the pMRA images, the advantage was rated as major in 61-71% of all cases. The level of artifacts was not increased with the TREAT sequence. The mean interobserver agreement for all categories ranged between fair (artifact level) and good (overall image quality). The maximum SNR of TREAT did not differ from non-echo-shared parallel MRA (PA: TREAT: 273±45; pMRA: 280±71; PV: TREAT: 273±33; pMRA: 258±62). TREAT achieves a higher spatial resolution than non-echo-shared parallel MRA which is also perceived as an improved image quality. (orig.)

  16. COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

    Directory of Open Access Journals (Sweden)

    Aldona Skarżyńska

    2014-09-01

    Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

  17. 31 CFR 50.54 - Payment of Federal share of compensation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Payment of Federal share of compensation. 50.54 Section 50.54 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM... reimbursements to the insurer. (1) Definition of segregated account. For purposes of this section, a segregated...

  18. Beginning SharePoint 2010 Administration Windows SharePoint Foundation 2010 and Microsoft SharePoint Server 2010

    CERN Document Server

    Husman, Göran

    2010-01-01

    Complete coverage on the latest advances in SharePoint 2010 administration. SharePoint 2010 comprises an abundance of new features, and this book shows you how to take advantage of all SharePoint 2010's many improvements. Written by a four-time SharePoint MVP, Beginning SharePoint 2010 Administration begins with a comparison of SharePoint 2010 compared to the previous version and then examines the differences between WSS 4.0 and MSS 2010. Packed with step-by-step instructions, tips and tricks, and real-world examples, this book dives into the basics of how to install, manage, and administrate

  19. An interdisciplinary model for mapping the Normative diffusion of fair and equitable benefit-sharing

    OpenAIRE

    Parks, Louisa; Morgera, Elisa

    2015-01-01

    Fair and equitable benefit-sharing is emerging in various areas of international environmental law (biodiversity, oceans, climate change, water, food and agriculture), as well as in international processes on human rights and corporate accountability. Benefit-sharing seeks to fairly and equitably allocate economic as well as socio-cultural and environmental advantages arising from the conservation and sustainable use of natural resources, or from their regulation, among different stakeholders...

  20. Modelling the impact of changes in the interest rates on the economy: An Austrian perspective

    Directory of Open Access Journals (Sweden)

    P Le Roux

    2004-07-01

    Full Text Available Even though econometric models and yield curve analysis are useful in assessing the impact of interest rate changes on the economic structure, their power to predict the magnitude and direction of swings in the business cycle is often restricted to the use of short-term interest rates. From an Austrian school perspective on interest rates, empirical evidence suggests that the profitability of heavy industries further downstream outperforms that of light industries in the initial stages of monetary easing, due to a rising demand for investment goods and a rise in capacity utilisation levels. This paper assesses the impact of interest rates changes on the productive structure of the economy by taking into account the effect thereof on sector earnings and ultimately share prices.

  1. Probabilistic vs linear blending approaches to shared control for wheelchair driving.

    Science.gov (United States)

    Ezeh, Chinemelu; Trautman, Pete; Devigne, Louise; Bureau, Valentin; Babel, Marie; Carlson, Tom

    2017-07-01

    Some people with severe mobility impairments are unable to operate powered wheelchairs reliably and effectively, using commercially available interfaces. This has sparked a body of research into "smart wheelchairs", which assist users to drive safely and create opportunities for them to use alternative interfaces. Various "shared control" techniques have been proposed to provide an appropriate level of assistance that is satisfactory and acceptable to the user. Most shared control techniques employ a traditional strategy called linear blending (LB), where the user's commands and wheelchair's autonomous commands are combined in some proportion. In this paper, however, we implement a more generalised form of shared control called probabilistic shared control (PSC). This probabilistic formulation improves the accuracy of modelling the interaction between the user and the wheelchair by taking into account uncertainty in the interaction. In this paper, we demonstrate the practical success of PSC over LB in terms of safety, particularly for novice users.

  2. Evidence for shared cognitive processing of pitch in music and language.

    Science.gov (United States)

    Perrachione, Tyler K; Fedorenko, Evelina G; Vinke, Louis; Gibson, Edward; Dilley, Laura C

    2013-01-01

    Language and music epitomize the complex representational and computational capacities of the human mind. Strikingly similar in their structural and expressive features, a longstanding question is whether the perceptual and cognitive mechanisms underlying these abilities are shared or distinct--either from each other or from other mental processes. One prominent feature shared between language and music is signal encoding using pitch, conveying pragmatics and semantics in language and melody in music. We investigated how pitch processing is shared between language and music by measuring consistency in individual differences in pitch perception across language, music, and three control conditions intended to assess basic sensory and domain-general cognitive processes. Individuals' pitch perception abilities in language and music were most strongly related, even after accounting for performance in all control conditions. These results provide behavioral evidence, based on patterns of individual differences, that is consistent with the hypothesis that cognitive mechanisms for pitch processing may be shared between language and music.

  3. Share and share alike? Social information and interaction style in coordination of shared use

    NARCIS (Netherlands)

    Niemantsverdriet, Karin; van de Werff, T.C.F.; van Essen, H.A.; Eggen, J.H.

    2018-01-01

    Interfaces are commonly designed from the perspective of individual users, even though most of the systems we use in everyday life are in fact shared. We argue that more attention is needed for system sharing, especially because interfaces are known to influence coordination of shared use. In this

  4. THE ACCOUNTING EFFECTS OF EXCHANGE RATE VARIATION ON REMUNERATION OF FOREIGN INVESTMENTS IN BRAZIL.

    Directory of Open Access Journals (Sweden)

    Diego Zacarias dos Santos

    2012-12-01

    Full Text Available This article aims to elucidate the main points of foreign investments, and the accounting administration of the Brazilian Corporate Laws. The remittances of profits and the payment of dividends for foreign investors who invested their financial resources in Brazil have increased in the last few years, and this is due to the stable economic times that the country is experiencing. In part, the favorable economic scenario in Brazil is due to the fact of the increased flow of investments in the country, which it has proved to be properly structured to withstand global financial crises like the one in 2008, which originated in the United States.Considering also that the investor wants to invest in stable economies where there are attractive interest rates, the country became a great place to invest. However, as a basic principle for capital market, it must be taken into consideration that exchange rate variation can be a negative or a positive aspect for it. In the end of this work, among other ideas, we conclude that to maximize the investment value for shareholders, it is necessary an accurate assessment of investment option, and of level of influence of the exchange variation for the investment return.

  5. Capital Market Integration and Consumption Risk Sharing over the Long Run

    DEFF Research Database (Denmark)

    Rangvid, Jesper; Santa-Clara, Pedro; Schmeling, Maik

    integration. We also calculate the welfare costs of imperfect capital market integration and risk sharing and find that these costs vary a lot over time. Finally, we show that consumption risk sharing is higher during times of crises, i.e. at times when marginal utility is high and risk sharing is most......We empirically investigate time variation in capital market integration and consumption risk sharing using data for 16 countries from 1875 to 2012. We show that there has been considerable variation over time in the degrees of capital market integration and consumption risk sharing and that higher...... capital market integration forecasts more consumption risk sharing in the future. This finding is robust is to controlling for trade openness and exchange rate volatilities. Hence, financial integration seems to drive consumption risk sharing whereas we find no evidence that risk sharing forecasts market...

  6. Involving Research Stakeholders in Developing Policy on Sharing Public Health Research Data in Kenya

    Science.gov (United States)

    Jao, Irene; Kombe, Francis; Mwalukore, Salim; Bull, Susan; Parker, Michael; Kamuya, Dorcas; Molyneux, Sassy

    2015-01-01

    Increased global sharing of public health research data has potential to advance scientific progress but may present challenges to the interests of research stakeholders, particularly in low-to-middle income countries. Policies for data sharing should be responsive to public views, but there is little evidence of the systematic study of these from low-income countries. This qualitative study explored views on fair data-sharing processes among 60 stakeholders in Kenya with varying research experience, using a deliberative approach. Stakeholders’ attitudes were informed by perceptions of benefit and concerns for research data sharing, including risks of stigmatization, loss of privacy, and undermining scientific careers and validity, reported in detail elsewhere. In this article, we discuss institutional trust-building processes seen as central to perceptions of fairness in sharing research data in this setting, including forms of community involvement, individual prior awareness and agreement to data sharing, independence and accountability of governance mechanisms, and operating under a national framework. PMID:26297748

  7. Load Sharing Behavior of Star Gearing Reducer for Geared Turbofan Engine

    Science.gov (United States)

    Mo, Shuai; Zhang, Yidu; Wu, Qiong; Wang, Feiming; Matsumura, Shigeki; Houjoh, Haruo

    2017-07-01

    Load sharing behavior is very important for power-split gearing system, star gearing reducer as a new type and special transmission system can be used in many industry fields. However, there is few literature regarding the key multiple-split load sharing issue in main gearbox used in new type geared turbofan engine. Further mechanism analysis are made on load sharing behavior among star gears of star gearing reducer for geared turbofan engine. Comprehensive meshing error analysis are conducted on eccentricity error, gear thickness error, base pitch error, assembly error, and bearing error of star gearing reducer respectively. Floating meshing error resulting from meshing clearance variation caused by the simultaneous floating of sun gear and annular gear are taken into account. A refined mathematical model for load sharing coefficient calculation is established in consideration of different meshing stiffness and supporting stiffness for components. The regular curves of load sharing coefficient under the influence of interactions, single action and single variation of various component errors are obtained. The accurate sensitivity of load sharing coefficient toward different errors is mastered. The load sharing coefficient of star gearing reducer is 1.033 and the maximum meshing force in gear tooth is about 3010 N. This paper provides scientific theory evidences for optimal parameter design and proper tolerance distribution in advanced development and manufacturing process, so as to achieve optimal effects in economy and technology.

  8. Impact of catch shares on diversification of fishers' income and risk.

    Science.gov (United States)

    Holland, Daniel S; Speir, Cameron; Agar, Juan; Crosson, Scott; DePiper, Geret; Kasperski, Stephen; Kitts, Andrew W; Perruso, Larry

    2017-08-29

    Many fishers diversify their income by participating in multiple fisheries, which has been shown to significantly reduce year-to-year variation in income. The ability of fishers to diversify has become increasingly constrained in the last few decades, and catch share programs could further reduce diversification as a result of consolidation. This could increase income variation and thus financial risk. However, catch shares can also offer fishers opportunities to enter or increase participation in catch share fisheries by purchasing or leasing quota. Thus, the net effect on diversification is uncertain. We tested whether diversification and variation in fishing revenues changed after implementation of catch shares for 6,782 vessels in 13 US fisheries that account for 20% of US landings revenue. For each of these fisheries, we tested whether diversification levels, trends, and variation in fishing revenues changed after implementation of catch shares, both for fishers that remained in the catch share fishery and for those that exited but remained active in other fisheries. We found that diversification for both groups was nearly always reduced. However, in most cases, we found no significant change in interannual variation of revenues, and, where changes were significant, variation decreased nearly as often as it increased.

  9. Beginning SharePoint 2010 Building Business Solutions with SharePoint

    CERN Document Server

    Perran, Amanda; Mason, Jennifer; Rogers, Laura

    2010-01-01

    Two SharePoint MVPs provide the ultimate introduction to SharePoint 2010Beginning SharePoint 2010: Building Team Solutions with SharePoint provides information workers and site managers with extensive knowledge and expert advice, empowering them to become SharePoint champions within their organizations.Provides expansive coverage of SharePoint topics, as well as specialty areas such as forms, excel services, records management, and web content managementDetails realistic usage scenarios, and includes practice examples that highlight best practices for configuration and customizationIncludes de

  10. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Science.gov (United States)

    2010-01-01

    ...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i) Random... CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.8 Requirements for verification of... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling...

  11. 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

  12. IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market

    Directory of Open Access Journals (Sweden)

    Bruno Figlioli

    2017-07-01

    Full Text Available ABSTRACT This study aims is to investigate the synchronicity levels of shares traded on the spot market of the São Paulo Stock, Commodities , and Futures Exchange (BM&FBOVESPA in relation to the accounting convergence process towards International Financial Reporting Standards (IFRS in Brazil. The term synchronicity refers to the amount that company-specific information and market information are reflected in stock prices. The more share prices reflect company-specific information rather than market information, the greater the informational content of these prices will be in terms of representing the economic value of a particular company. For this investigation, information on companies and shares from 2005 to 2015 was collected, excluding the financial sector. The data were analyzed using cross-sectional and panel regressions. The results indicate a reduction in the synchronicity levels of stocks in the period of full adoption of IFRS in Brazil from 2010 onwards. From 2008 to 2009, which includes the partial adoption of IFRS in Brazil, statistically significant results were not found for the synchronicity levels of shares. However, for times of financial crisis, evidence was found of a reduction in the relevance of accounting information even with the adoption of international accounting standards. The results obtained for the Brazilian context do not support the idea that the adoption of IFRS necessarily causes an increase in the informational content of financial statements and that relevant information is consequently reflected in stock prices.

  13. Teilen, Sharing 1 und Sharing 2: die Sharing Economy im Licht theoretischer Zugänge

    OpenAIRE

    Haase, Michaela; Pick, Doreén

    2016-01-01

    Der Artikel geht theoretischen Zugängen zum Sharing-Begriff nach. Er erläutert den Beitrag, aber auch die Grenzen von Dienstleistungstheorie und Property-Rights-Theorie für das Verständnis der Sharing Economy. Gründe für die Unterscheidung zwischen kommerzieller und nichtkommerzieller Sharing Economy werden dargelegt sowie mögliche Impulse der Sharing Economy für Änderungen im Verständnis wirtschaftlichen Handels und seiner Organisationsformen erörtert. This article elaborates on theoretic...

  14. Campaign for A-rated circulator pumps - a proven strategy

    Energy Technology Data Exchange (ETDEWEB)

    Lueders, Christian; Wilke, Goeran (The Danish Electricity Saving Trust (Denmark)); Dam Wied, Martin (Wormslev - NRGi Raadgivning A/S (Denmark))

    2009-07-01

    1.2 million households in Denmark have a central heating circulator pump. An estimated 800,000 pumps installed are old and inefficient. Potential savings per year of 400 GWh and 200,000 tons of CO{sub 2} can be achieved by replacing these obsolete pumps. However, many consumers and installers have neither an opinion about, nor play an active role in choosing a circulator pump. This paper documents how it is possible to promote the wider use of A-rated circulator pumps via an offensive campaign strategy to get both consumers and installers to participate actively in the choice of pump, thereby increasing the market share of A-rated pumps sold. The campaign is based on a broadly-based push-pull strategy which aims to influence both consumers and suppliers simultaneously. The strategy consists of the following elements: Involvement of the supply side via voluntary agreements with producers, wholesalers, installers, and their trade organisations; Partnerships with installers in order to secure fixed price installations for A-rated pumps; Influencing consumers through magazine advertisements and TV commercials. The market share for A-rated circulator pumps in Denmark grew from 15-60% in the period January 2006 to the end of October 2008. In a new phase, the strategy is switching the focus to OEM and boiler producers, and producers of heat exchangers for district and underfloor heating systems. The aim of the current phase was for A pumps to have accounted for 60% of the Danish market by the end of 2008

  15. On the coexistence of primary and secondary users in spectrum-sharing broadcast channels

    KAUST Repository

    Yang, Yuli

    2013-06-01

    In this paper, we consider a broadcast channel in spectrum-sharing networks, where the base station schedules licensed primary users (PUs) and cognitive secondary users (SUs) simultaneously. Based on such a framework, we present a transmission strategy in the light of dirty paper coding. In order to promise the PUs\\' quality of service (QoS) in the broadcasting, the base station chooses codewords for the users by taking into account that the codewords pertaining to SUs can be pre-subtracted from those pertaining to PUs as if there were no interference from the secondary\\'s data to the primary\\'s data. For the purpose of performance evaluation, by taking capacity behavior and bit error rate (BER) as metrics, we study the achievable data rate regions for both types of users with the introduced design, and analyze the BER performance in corresponding systems implemented with hierarchical modulation. Numerical results substantiate that with flexible management of the spectrum resources, our proposed scheme provides more communication opportunities for SUs while maintaining PUs\\' QoS at an acceptable level. © 2013 IEEE.

  16. Geospatial patterns in traditional knowledge serve in assessing intellectual property rights and benefit-sharing in northwest South America

    DEFF Research Database (Denmark)

    Cámara-Leret, Rodrigo; Paniagua-Zambrana, Narel; Svenning, J.-C.

    2014-01-01

    medicinal palm (Arecaceae) uses is unique and how much is shared across (i) four countries (Colombia, Ecuador, Peru, Bolivia), (ii) two cultural groups (Amerindian and non-Amerindian), (iii) 52 Amerindian tribes, (iv) six non-Amerindian groups, (v) 41 communities, and (vi) individuals in the 41 communities...... in the number of unshared and shared uses accounted for by the five birth cohorts. Results We found that most knowledge was not shared among countries, cultural groups, tribes, communities, or even individuals within them. Still, a minor knowledge component was widely shared, even across countries. General...

  17. Socially Extended Cognition and Shared Intentionality

    Directory of Open Access Journals (Sweden)

    Holger Lyre

    2018-05-01

    Full Text Available The paper looks at the intersection of extended cognition and social cognition. The central claim is that the mechanisms of shared intentionality can equally be considered as coupling mechanisms of cognitive extension into the social domain. This claim will be demonstrated by investigating a detailed example of cooperative action, and it will be argued that such cases imply that socially extended cognition is not only about cognitive vehicles, but that content must additionally be taken into account. It is finally outlined how social content externalism can in principle be grounded in socially extended cognition.

  18. Current account dynamics with rule of thumb consumers

    Directory of Open Access Journals (Sweden)

    Rodrigo M. Pereira

    2011-06-01

    Full Text Available In this paper the idea of rule of thumb consumption, in which some households do not behave according to the Permanent Income Hypothesis, is applied to a small open economy framework. A model of current account with rule of thumb individuals and habit formation is presented and estimated for five different countries. Two parameters of the model are of particular interest: the share of domestic income that accrues to rule of thumb individuals and the coefficient of habit formation. Using current account data, the results obtained here support the view that rule of thumb behavior plays a major role in the economy. Moreover, the estimated habit formation coefficients are mostly small and nonsignificant.

  19. Modeling Market Shares of Competing (e)Care Providers

    Science.gov (United States)

    van Ooteghem, Jan; Tesch, Tom; Verbrugge, Sofie; Ackaert, Ann; Colle, Didier; Pickavet, Mario; Demeester, Piet

    In order to address the increasing costs of providing care to the growing group of elderly, efficiency gains through eCare solutions seem an obvious solution. Unfortunately not many techno-economic business models to evaluate the return of these investments are available. The construction of a business case for care for the elderly as they move through different levels of dependency and the effect of introducing an eCare service, is the intended application of the model. The simulation model presented in this paper allows for modeling evolution of market shares of competing care providers. Four tiers are defined, based on the dependency level of the elderly, for which the market shares are determined. The model takes into account available capacity of the different care providers, in- and outflow distribution between tiers and churn between providers within tiers.

  20. Shared leadership

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Müller, Sabine

    2012-01-01

    The aim of this paper is twofold. First, this paper comprehensively will review the conceptual and empirical literature to identify such critical underlying mechanisms which enable shared or collective leadership. Second, this article identifies the antecedents and outcomes of shared leadership...... according to the literature review to develop a re-conceptualised and synthesized framework for managing the organizational issues associated with shared leadership on various organizational levels. The paper rectifies this by identifying the critical factors and mechanisms which enable shared leadership...... and its antecedents and outcomes, and to develop a re-conceptualized and synthesized framework of shared leadership. The paper closes with a brief discussion of avenues for future research and implications for managers....

  1. The science of sharing and the sharing of science.

    Science.gov (United States)

    Milkman, Katherine L; Berger, Jonah

    2014-09-16

    Why do members of the public share some scientific findings and not others? What can scientists do to increase the chances that their findings will be shared widely among nonscientists? To address these questions, we integrate past research on the psychological drivers of interpersonal communication with a study examining the sharing of hundreds of recent scientific discoveries. Our findings offer insights into (i) how attributes of a discovery and the way it is described impact sharing, (ii) who generates discoveries that are likely to be shared, and (iii) which types of people are most likely to share scientific discoveries. The results described here, combined with a review of recent research on interpersonal communication, suggest how scientists can frame their work to increase its dissemination. They also provide insights about which audiences may be the best targets for the diffusion of scientific content.

  2. Climate change on Twitter: Content, media ecology and information sharing behaviour.

    Science.gov (United States)

    Veltri, Giuseppe A; Atanasova, Dimitrinka

    2017-08-01

    This article presents a study of the content, use of sources and information sharing about climate change analysing over 60,000 tweets collected using a random week sample. We discuss the potential for studying Twitter as a communicative space that is rich in different types of information and presents both new challenges and opportunities. Our analysis combines automatic thematic analysis, semantic network analysis and text classification according to psychological process categories. We also consider the media ecology of tweets and the external web links that users shared. In terms of content, the network of topics uncovered presents a multidimensional discourse that accounts for complex causal links between climate change and its consequences. The media ecology analysis revealed a narrow set of sources with a major role played by traditional media and that emotionally arousing text was more likely to be shared.

  3. The SPS beam parameters, the operational cycle, and proton sharing with the SHiP facility

    CERN Document Server

    Arduini, Gianluigi; Gatignon, Lau; Cornelis, Karel

    2015-01-01

    The SHiP experiment aims at acquiring a total of 4×1019 protons on target per year. Based on demonstrated SPS performance for CNGS, the expected proton sharing between the TCC2 targets and SHiP is estimated taking into account the constraints in the super-cycle composition. We review the SPS beam parameters, the operational cycles taking into account the concurrent operation of the SPS as LHC injector and for the TCC2 experiments and the limitations on the maximum possible power dissipation and the expected sharing of the protons on target of the SHiP facility with the TCC2 targets. As a typical example this aim could be achieved while maintaining a duty cycle for the other fixed target experiments of about 18%.

  4. Calculation of retention time tolerance windows with absolute confidence from shared liquid chromatographic retention data.

    Science.gov (United States)

    Boswell, Paul G; Abate-Pella, Daniel; Hewitt, Joshua T

    2015-09-18

    Compound identification by liquid chromatography-mass spectrometry (LC-MS) is a tedious process, mainly because authentic standards must be run on a user's system to be able to confidently reject a potential identity from its retention time and mass spectral properties. Instead, it would be preferable to use shared retention time/index data to narrow down the identity, but shared data cannot be used to reject candidates with an absolute level of confidence because the data are strongly affected by differences between HPLC systems and experimental conditions. However, a technique called "retention projection" was recently shown to account for many of the differences. In this manuscript, we discuss an approach to calculate appropriate retention time tolerance windows for projected retention times, potentially making it possible to exclude candidates with an absolute level of confidence, without needing to have authentic standards of each candidate on hand. In a range of multi-segment gradients and flow rates run among seven different labs, the new approach calculated tolerance windows that were significantly more appropriate for each retention projection than global tolerance windows calculated for retention projections or linear retention indices. Though there were still some small differences between the labs that evidently were not taken into account, the calculated tolerance windows only needed to be relaxed by 50% to make them appropriate for all labs. Even then, 42% of the tolerance windows calculated in this study without standards were narrower than those required by WADA for positive identification, where standards must be run contemporaneously. Copyright © 2015 Elsevier B.V. All rights reserved.

  5. Buy-back and Revenue-Sharing Contracts in Global Supply Chain

    Directory of Open Access Journals (Sweden)

    Yang Liu

    2015-09-01

    Full Text Available Purpose: The main propose of this study is to investigate how exchange rate risk affects the buy-back and revenue-sharing contracts in the global supply chain, hence to improve the performance of global supply chain. Design/methodology/approach: Based on a two-echelon global supply chain, with the model equilibrium, this paper studies the difference between the buy-back contract and the revenue-sharing contract. By the transmitting of the exchange rate risk, it discusses the node-enterprises’ optimal strategies. Findings: The result shows that: (1 Both these two contracts can diminish the inefficiency caused by demand risk, but none of them can manage the exchange rate risk. (2 No matter which currency is used to settle the payment, both these two contracts will lead to the transmitting of exchange rate risk from one node-enterprise to another. (3 When the currency of the supplier’s country in the relatively appreciating, it is better to use the buy-back contract; when the currency of the supplier’s country in the relatively depreciating, the revenue-sharing contract will lead to a better result. Research limitations/implications: Though this study analyzes how the exchange rate risk affects these two contracts, it based on the assumption that node-enterprises’ goal is maximizing theirs expected profit. In fact, many firms not only focus on maximizing theirs expected profit; the risk-taking is also an important concern. For future researches, how firms’ risk-preferences affects theirs decisions in the global supply chain will be an interesting question. Also, will there be any difference if consider the node-enterprises’ utility functions instead of the expected profit. Originality/value: Existing literature about the global supply chain mainly focus on the exchange rate risk management, few of them considers the double marginalization effect caused by the demand risk. Therefore, with the exchange rate fluctuation, we discuss the

  6. Job sharing as an employment alternative in group medical practice.

    Science.gov (United States)

    Vanek, E P; Vanek, J A

    2001-01-01

    Although physicians discuss quality-of-life and employment issues with their patients, they often fail to consider flexible scheduling and reduced employment options to lessen their own job stress. We examined one of these options by surveying two community-based, private practice groups with a combined 13-year experience with job sharing. We found that a majority of respondents rated job sharing as successful, and most wanted it to continue. Job sharers derived considerable personal benefit from the arrangement and had significantly more positive attitudes toward work than full-time physicians. Job sharing appeared to have little impact on practice parameters. Dependability, flexibility and willingness to cooperate were the most important attributes in choosing a job-sharing partner. Job sharing is an employment alternative worth exploring to retain physicians in medical group practice.

  7. Share Conversion, Pseudorandom Secret-Sharing and Applications to Secure Computation

    NARCIS (Netherlands)

    R.J.F. Cramer (Ronald); I.B. Damgård (Ivan); Y. Ishai

    2005-01-01

    htmlabstractWe present a method for converting shares of a secret into shares of the same secret in a different secret-sharing scheme using only local computation and no communication between players. In particular, shares in a replicated scheme based on a CNF representation of the access structure

  8. Sharing City

    DEFF Research Database (Denmark)

    This magazine offers an insight into the growing commercial innovation, civic movements, and political narratives surrounding sharing economy services, solutions and organisational types. It presents a cross-section of the manifold sharing economy services and solutions that can be found in Denmark....... Moreover, 15 thought leading experts - professionals and academic - have been invited to give their perspective on sharing economy for cities. This magazine touches upon aspects of the sharing economy as mobility, communities, sustainability, business development, mobility, and urban-rural relation....

  9. Including all voices in international data-sharing governance.

    Science.gov (United States)

    Kaye, Jane; Terry, Sharon F; Juengst, Eric; Coy, Sarah; Harris, Jennifer R; Chalmers, Don; Dove, Edward S; Budin-Ljøsne, Isabelle; Adebamowo, Clement; Ogbe, Emilomo; Bezuidenhout, Louise; Morrison, Michael; Minion, Joel T; Murtagh, Madeleine J; Minari, Jusaku; Teare, Harriet; Isasi, Rosario; Kato, Kazuto; Rial-Sebbag, Emmanuelle; Marshall, Patricia; Koenig, Barbara; Cambon-Thomsen, Anne

    2018-03-07

    Governments, funding bodies, institutions, and publishers have developed a number of strategies to encourage researchers to facilitate access to datasets. The rationale behind this approach is that this will bring a number of benefits and enable advances in healthcare and medicine by allowing the maximum returns from the investment in research, as well as reducing waste and promoting transparency. As this approach gains momentum, these data-sharing practices have implications for many kinds of research as they become standard practice across the world. The governance frameworks that have been developed to support biomedical research are not well equipped to deal with the complexities of international data sharing. This system is nationally based and is dependent upon expert committees for oversight and compliance, which has often led to piece-meal decision-making. This system tends to perpetuate inequalities by obscuring the contributions and the important role of different data providers along the data stream, whether they be low- or middle-income country researchers, patients, research participants, groups, or communities. As research and data-sharing activities are largely publicly funded, there is a strong moral argument for including the people who provide the data in decision-making and to develop governance systems for their continued participation. We recommend that governance of science becomes more transparent, representative, and responsive to the voices of many constituencies by conducting public consultations about data-sharing addressing issues of access and use; including all data providers in decision-making about the use and sharing of data along the whole of the data stream; and using digital technologies to encourage accessibility, transparency, and accountability. We anticipate that this approach could enhance the legitimacy of the research process, generate insights that may otherwise be overlooked or ignored, and help to bring valuable

  10. FISCAL AND ACCOUNTING ISSUES CONCERNING THE FLAT-RATE TAX AND ITS IMPLICATIONS ON THE BUSINESS ENVIRONMENT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lucia PALIU-POPA

    2010-06-01

    Full Text Available The introduction of flat-rate tax for companies is a novelty in the Romanian tax system, which is why businessmen' reactions were different, most of them criticizing harshly the opportunity for such a measure, arguing that during this crisis period for Romania, it may lead to the bankruptcy of tens of thousands of firms, consequently to an increase of the number of unemployed with several hundred thousands. Although the flat tax for natural persons has been applied for several decades, no legislation which has regulated this type of tax has given a definition of the flat-rate tax. Based on these considerations, in this paper we intend to address the theoretical and practical issues concerning the flat tax, in fiscal and accounting terms, together with its implications on the Romanian business environment.

  11. The science of sharing and the sharing of science

    OpenAIRE

    Milkman, Katherine L.; Berger, Jonah

    2014-01-01

    Why do members of the public share some scientific findings and not others? What can scientists do to increase the chances that their findings will be shared widely among nonscientists? To address these questions, we integrate past research on the psychological drivers of interpersonal communication with a study examining the sharing of hundreds of recent scientific discoveries. Our findings offer insights into (i) how attributes of a discovery and the way it is described impact sharing, (ii)...

  12. THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

    Directory of Open Access Journals (Sweden)

    Silvia Lăzărescu (Marinescu

    2008-12-01

    Full Text Available In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play.

  13. Analyzing the profit-loss sharing contracts with Markov model

    Directory of Open Access Journals (Sweden)

    Imam Wahyudi

    2016-12-01

    Full Text Available The purpose of this paper is to examine how to use first order Markov chain to build a reliable monitoring system for the profit-loss sharing based contracts (PLS as the mode of financing contracts in Islamic bank with censored continuous-time observations. The paper adopts the longitudinal analysis with the first order Markov chain framework. Laplace transform was used with homogenous continuous time assumption, from discretized generator matrix, to generate the transition matrix. Various metrics, i.e.: eigenvalue and eigenvector were used to test the first order Markov chain assumption. Cox semi parametric model was used also to analyze the momentum and waiting time effect as non-Markov behavior. The result shows that first order Markov chain is powerful as a monitoring tool for Islamic banks. We find that waiting time negatively affected present rating downgrade (upgrade significantly. Likewise, momentum covariate showed negative effect. Finally, the result confirms that different origin rating have different movement behavior. The paper explores the potential of Markov chain framework as a risk management tool for Islamic banks. It provides valuable insight and integrative model for banks to manage their borrower accounts. This model can be developed to be a powerful early warning system to identify which borrower needs to be monitored intensively. Ultimately, this model could potentially increase the efficiency, productivity and competitiveness of Islamic banks in Indonesia. The analysis used only rating data. Further study should be able to give additional information about the determinant factors of rating movement of the borrowers by incorporating various factors such as contract-related factors, bank-related factors, borrower-related factors and macroeconomic factors.

  14. Shared decision making

    Science.gov (United States)

    ... page: //medlineplus.gov/ency/patientinstructions/000877.htm Shared decision making To use the sharing features on this page, ... treatment you both support. When to use Shared Decision Making Shared decision making is often used when you ...

  15. Sharing data is a shared responsibility: Commentary on: "The essential nature of sharing in science".

    Science.gov (United States)

    Giffels, Joe

    2010-12-01

    Research data should be made readily available. A robust data-sharing plan, led by the principal investigator of the research project, requires considerable administrative and operational resources. Because external support for data sharing is minimal, principal investigators should consider engaging existing institutional information experts, such as librarians and information systems personnel, to participate in data-sharing efforts.

  16. Quality of Care Improves for Patients with Diabetes in Medicare Shared Savings Accountable Care Organizations: Organizational Characteristics Associated with Performance.

    Science.gov (United States)

    Fraze, Taressa K; Lewis, Valerie A; Tierney, Emily; Colla, Carrie H

    2017-12-06

    Accountable care organizations (ACOs), a primary care-centric delivery and payment model, aim to promote integrated population health, which may improve care for those with chronic conditions such as diabetes. Research has shown that, overall, the ACO model is effective at reducing costs, but there is substantial variation in how effective different types of ACOs are at impacting costs and improving care delivery. This study examines how ACO organizational characteristics - such as composition, staffing, care management, and experiences with health reform - were associated with quality of care delivered to patients with diabetes. Secondary data were analyzed retrospectively to examine Medicare Shared Savings Program (MSSP) ACOs' performance on diabetes metrics in the first 2 years of ACO contracts. Ordinary least squares was used to analyze 162 MSSP ACOs with publicly available performance data and the National Survey of ACOs. ACOs improved performance significantly for patients with diabetes between contract years 1 and 2. In year 1, also having a private payer contract and an increased number of services within the ACO were positively associated with performance, while having a community health center or a hospital were negatively associated with performance. Better performance in year 1 was negatively associated with improved performance in year 2. This study found that ACOs substantively improved diabetes management within initial contract years. ACOs may need different types of support throughout their contracts to ensure continued improvements in performance.

  17. Using CollaboRATE, a brief patient-reported measure of shared decision making: Results from three clinical settings in the United States.

    Science.gov (United States)

    Forcino, Rachel C; Barr, Paul J; O'Malley, A James; Arend, Roger; Castaldo, Molly G; Ozanne, Elissa M; Percac-Lima, Sanja; Stults, Cheryl D; Tai-Seale, Ming; Thompson, Rachel; Elwyn, Glyn

    2018-02-01

    CollaboRATE is a brief patient survey focused on shared decision making. This paper aims to (i) provide insight on facilitators and challenges to implementing a real-time patient survey and (ii) evaluate CollaboRATE scores and response rates across multiple clinical settings with varied patient populations. All adult patients at three United States primary care practices were eligible to complete CollaboRATE post-visit. To inform key learnings, we aggregated all mentions of unanticipated decisions, problems and administration errors from field notes and email communications. Mixed-effects logistic regression evaluated the impact of site, clinician, patient age and patient gender on the CollaboRATE score. While CollaboRATE score increased only slightly with increasing patient age (OR 1.018, 95% CI 1.014-1.021), female patient gender was associated with significantly higher CollaboRATE scores (OR 1.224, 95% CI 1.073-1.397). Clinician also predicts CollaboRATE score (random effect variance 0.146). Site-specific factors such as clinical workflow and checkout procedures play a key role in successful in-clinic implementation and are significantly related to CollaboRATE scores, with Site 3 scoring significantly higher than Site 1 (OR 1.759, 95% CI 1.216 to 2.545) or Site 2 (z=-2.71, 95% CI -1.114 to -0.178). This study demonstrates that CollaboRATE can be used in diverse primary care settings. A clinic's workflow plays a crucial role in implementation. Patient experience measurement risks becoming a burden to both patients and administrators. Episodic use of short measurement tools could reduce this burden. © 2017 The Authors Health Expectations Published by John Wiley & Sons Ltd.

  18. Information sharing and organizational knowledge production in two Finnish firms: an exploration using activity theory

    Directory of Open Access Journals (Sweden)

    Gunilla Widén-Wulff

    2007-01-01

    Full Text Available Introduction. In this paper, we discuss the link between information sharing and organizational knowledge production in two very different organizations - a company that handles insurance claims and a small entrepreneurial hi-tech company. We suggest that this link has not been adequately addressed by studies of information behaviour, though a number of recent papers (e.g. Wilson, 2005; Bartlett and Toms, 2005 have proposed that human information behaviour research should appropriate methods from workplace studies and CSCW to provide a richer account of organizational information and knowledge work. Method. Two case studies of sharing practices in Finnish firms were carried out. Analysis. The version of activity theory that has been developed by Engeström (1999 and other Finnish researchers (Kuutti, 1996 was used to analyse the data. This has provided highly specific accounts of information sharing as a constituent of the varied processes that contribute to the development of organizational knowledge. Results. The overall analysis has allowed us to explain how and why organizational information sharing happens in terms that go beyond the cognitive and descriptive accounts (e.g. Widen-Wulff and Ginman, 2004; Widen-Wulff and Davenport, 2005; ; Widen-Wulff, 2006 of our earlier studies. Conclusion. . Information behaviour is a repertoire of actions and operations and judgements about timing and ethics that are brought into play across work cycles and routines. From this perspective, the duality of organizational knowledge becomes clear: it is both individual and collective judgements about how to behave, and the incremental outcome of these judgements, embedded in decisions that support the objects of activity systems.

  19. Accountability in integrated working: Meaning and implications for cancer care teams

    International Nuclear Information System (INIS)

    Colyer, Hazel

    2012-01-01

    This article presents a critical evaluation of the concepts of accountability and delegated authority and how this impacts on integrated working in cancer care teams. It looks at the difficulties experienced by radiographers in establishing their roles in integrated teams through an analysis of how professional teams have developed from a sociological and historical perspective. The paper highlights the contestability of the terms and contends that many non-medical professional practitioners experience problems with assuming full accountability. The article acknowledges and advocates that the wishes of patients and clients must be prioritised in the decision making process, thus requiring professionals to embrace accountability fully and differentiate and manage risk. The importance of leadership in furthering the achievement of integrated working is recognised. In conclusion, the article proposes that shared accountability among teams is challenging for radiographers and others, and that education providers should take this into account when designing curricula.

  20. Creative Accounting and Impact on Management Decision Making

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on management decisions of selected companies listed in the Nigerian Stock Exchange. With the background, the main objective of the study includes the examination of the extent to which macro-manipulation of financial statement affects management decisions; to examine the extent to which macro-manipulation of financial statement affects share price performance; and to determine the impact of misreported assets and liabiliti...

  1. Job-sharing a clinical teacher's position: an evaluation.

    Science.gov (United States)

    Williams, S; Murphy, L

    1994-01-01

    The aim of this study was to evaluate the effects on staff of having two teachers share one clinical teaching position in their intensive care unit (ICU). Three, six and 12 months after the job-sharing arrangement was initiated, an 11 item questionnaire was distributed to 26 students in post-registration critical care courses, 41 clinical staff in ICU and 9 RN-managers with responsibilities for the unit. The overall response rate to the three questionnaires was 58%. All groups agreed that job-sharing was a viable alternative to full-time work. Three months after the shared position was initiated, there was uncertainty about the consistency of the teachers' performance and the adequacy of communication between them. Nine months later, there was a high level of positive responses to all areas of the teachers' performance. Most respondents felt they could approach either teacher and that more diverse ideas were generated by having two people in the teaching position.

  2. The power-sharing formula for a seed/blanket core-resolution of a paradox

    International Nuclear Information System (INIS)

    Radkowsky, A.; Segev, M.; Galperin, A.

    1986-01-01

    The ''classical'' formula for the sharing of power between a seed and blanket was based on the two-group diffusion theory model and gave good agreement with experiments conducted in the original Shippingport program and with transport theory. Recently an extensive series of calculations on seed/blanket assemblies showed that the power sharing deviates widely from the classical formula but paradoxically is in good agreement with the one-group formula, which neglects the back leakage of thermal neutrons from the blanket to the seed. The power-sharing formula has now been rederived, and the paradox is resolved by taking into account epithermal absorptions in the seeds. The diffusion theory model is important as a guide to formulating innovative concepts for improved core designs

  3. Implication of information sharing on Bullwhip effects in a toy supply chain

    DEFF Research Database (Denmark)

    Wong, Chee Yew; El-Beheiry, Mohamed; Johansen, John

    2004-01-01

    Coordination of toy supply chains is challenged by volatile and seasonal demand with high forecast errors and bullwhip effects. This paper compares Bullwhip effects in a three-level divergent a toy supply chain between retailers who shared downstream demand information (consumer sales...... using early order commitment has decreased the Bullwhip effect for all supply chain members even if it is applied locally.......) and retailers who did not share. Bullwhip effect is reduced when the shared volume of retailers who shared downstream demand information increased; however, fill rate performance is not improved. Key causes of Bullwhip effect are identified - forecast updating, timeliness of demand signal, limited use of shared...

  4. Contributing to the debate on categorising shared sanitation facilities as 'unimproved': An account based on field researchers' observations and householders' opinions in three regions, Tanzania.

    Science.gov (United States)

    Massa, Khalid; Kilamile, Fadhili; Safari, Emmanuela; Seleman, Amour; Mwakitalima, Anyitike; Balengayabo, Jonas G; Kassile, Telemu; Mangesho, Peter E; Mubyazi, Godfrey M

    2017-01-01

    Health risks associated with poor sanitation behaviours continue to be reported mostly from low-income countries (LICs). Reports show that various factors limit many people from accessing and using improved latrines, forcing some to opt for sharing latrines with neighbours, others practicing open defecation. Meanwhile, debate prevails on whether shared latrines should be categorised as unimproved according to WHO/UNICEF-JMP criteria. We contribute to this debate based on results from a study undertaken in three regions, Tanzania. Data were collected through observations in 1,751 households with latrines, coupled with collection of opinions from heads of such households regarding the latrine-sharing practices. Bivariate and multivariate logistic regression analyses were performed to assess associations between the outcome and possible predictor variables. Of all 1,751 latrines, 14.6% were shared. Among the shared latrines, 74.2% were found being generally clean as compared to 69.2% of the non-shared ones. Comparing the shared and non-shared latrines, the non-shared latrines were significantly less likely to be found with floors built with permanent materials (OR = 0.73, 95% CI: 0.55, 0.98); washable floors (OR = 0.69; 95% CI: 0.51, 0.93); and lockable doors (OR = 0.73; 95% CI: 0.56, 0.95). Shared latrines were less likely to have floors with faecal matter, functional handwashing facilities (HWFs), HWFs with running water, and roofs; albeit the differences in all these scenarios were not statistically significant. Respondents expressed desire for improved latrines, but also did not find it wrong to share latrines if cleanliness was maintained. Having an 'improved' latrine remains important as JMP recommends, but based on our study findings, we argue that possessing a non-shared latrine neither guarantees safety to its users nor its categorisation as 'improved'. Instead, the state of the latrine, the construction technology used and the behaviours of the users may be

  5. An islanding microgrid reactive power sharing scheme enhanced by programmed virtual impedances

    DEFF Research Database (Denmark)

    He, Jinwei; Li, Yun Wei; Guerrero, Josep M.

    2012-01-01

    harmonic currents. With the knowledge of feeder impedances, reactive power sharing performance can be enhanced by the regulation of DG unit output virtual impedance. The proposed method realizes accurate real and reactive power sharing in proportion to DG unit rated power. Simulated and experimental...

  6. Accounting concept of inventories in postindustrial economy

    Directory of Open Access Journals (Sweden)

    Pravdyuk N.L.

    2017-06-01

    Full Text Available The accounting of inventories has undergone significant changes over a relatively short period of time. It has changed the scientific picture of their definition and classification, measurement and write-offs reflected in the financial statements. However, these changes happen without proper interpretation and system analysis. And, at least in general terms the inventories are conducted in Ukraine according to IFRS; this causes some obstacles to the objective reflection of working capital of enterprises, and the transparency of disclosure and is not conducive to the formation of a proper investment climate. It is established that the information provision inventory control must meet the requirements of the postindustrial economy by the complicating and deepening the complexity of accounting, the introduction of new forms and their synthesis with the current one, a gradual reorganization to ensure the needs of consumers and enterprise evaluation. The results of the study have substantiated the fundamentals of accounting concepts in the postindustrial economy in the part of the circulating capital, which forms inventories. The information support of inventory management should be implemented in a hierarchical way, when it first and foremost analyzes the working capital, and further deals with inventories and stocks as its subordinate components. The author considers the material goods to be a broader concept than reserves, because they have a dual nature both estimated as the share of negotiable assets, and as the physical component of material costs. The paper gives the definition of this category of symbiosis, which is based on P(CBU 9. The general structure of the current inventories are of significant importance, which has differences in industries, the dominant of which is agriculture, industry, construction, trade, material production. The postindustrial economy caused the questions of differentiation of concepts "production" and "material

  7. Managing and sharing research data a guide to good practice

    CERN Document Server

    Corti, Louise; Bishop, Libby; Woollard, Matthew

    2014-01-01

    Research funders in the UK, USA and across Europe are implementing data management and sharing policies to maximize openness of data, transparency and accountability of the research they support. Written by experts from the UK Data Archive with over 20 years experience, this book gives post-graduate students, researchers and research support staff the data management skills required in today’s changing research environment.

  8. SDOF models for reinforced concrete beams under impulsive loads accounting for strain rate effects

    Energy Technology Data Exchange (ETDEWEB)

    Stochino, F., E-mail: fstochino@unica.it [Department of Civil and Environmental Engineering and Architecture, University of Cagliari, Via Marengo 2, 09123 Cagliari (Italy); Carta, G., E-mail: giorgio_carta@unica.it [Department of Mechanical, Chemical and Materials Engineering, University of Cagliari, Via Marengo 2, 09123 Cagliari (Italy)

    2014-09-15

    Highlights: • Flexural failure of reinforced concrete beams under blast and impact loads is studied. • Two single degree of freedom models are formulated to predict the beam response. • Strain rate effects are taken into account for both models. • The theoretical response obtained from each model is compared with experimental data. • The two models give a good estimation of the maximum deflection at collapse. - Abstract: In this paper, reinforced concrete beams subjected to blast and impact loads are examined. Two single degree of freedom models are proposed to predict the response of the beam. The first model (denoted as “energy model”) is developed from the law of energy balance and assumes that the deformed shape of the beam is represented by its first vibration mode. In the second model (named “dynamic model”), the dynamic behavior of the beam is simulated by a spring-mass oscillator. In both formulations, the strain rate dependencies of the constitutive properties of the beams are considered by varying the parameters of the models at each time step of the computation according to the values of the strain rates of the materials (i.e. concrete and reinforcing steels). The efficiency of each model is evaluated by comparing the theoretical results with experimental data found in literature. The comparison shows that the energy model gives a good estimation of the maximum deflection of the beam at collapse, defined as the attainment of the ultimate strain in concrete. On the other hand, the dynamic model generally provides a smaller value of the maximum displacement. However, both approaches yield reliable results, even though they are based on some approximations. Being also very simple to implement, they may serve as an useful tool in practical applications.

  9. HydroShare: A Platform for Collaborative Data and Model Sharing in Hydrology

    Science.gov (United States)

    Tarboton, D. G.; Idaszak, R.; Horsburgh, J. S.; Ames, D. P.; Goodall, J. L.; Couch, A.; Hooper, R. P.; Dash, P. K.; Stealey, M.; Yi, H.; Bandaragoda, C.; Castronova, A. M.

    2017-12-01

    HydroShare is an online, collaboration system for sharing of hydrologic data, analytical tools, and models. It supports the sharing of and collaboration around "resources" which are defined by standardized content types for data formats and models commonly used in hydrology. With HydroShare you can: Share your data and models with colleagues; Manage who has access to the content that you share; Share, access, visualize and manipulate a broad set of hydrologic data types and models; Use the web services application programming interface (API) to program automated and client access; Publish data and models and obtain a citable digital object identifier (DOI); Aggregate your resources into collections; Discover and access data and models published by others; Use web apps to visualize, analyze and run models on data in HydroShare. This presentation will describe the functionality and architecture of HydroShare highlighting its use as a virtual environment supporting education and research. HydroShare has components that support: (1) resource storage, (2) resource exploration, and (3) web apps for actions on resources. The HydroShare data discovery, sharing and publishing functions as well as HydroShare web apps provide the capability to analyze data and execute models completely in the cloud (servers remote from the user) overcoming desktop platform limitations. The HydroShare GIS app provides a basic capability to visualize spatial data. The HydroShare JupyterHub Notebook app provides flexible and documentable execution of Python code snippets for analysis and modeling in a way that results can be shared among HydroShare users and groups to support research collaboration and education. We will discuss how these developments can be used to support different types of educational efforts in Hydrology where being completely web based is of value in an educational setting as students can all have access to the same functionality regardless of their computer.

  10. A Shared Genetic Propensity Underlies Experiences of Bullying Victimization in Late Childhood and Self-Rated Paranoid Thinking in Adolescence

    Science.gov (United States)

    Shakoor, Sania; McGuire, Phillip; Cardno, Alastair G.; Freeman, Daniel; Plomin, Robert; Ronald, Angelica

    2015-01-01

    Background: Bullying is a risk factor for developing psychotic experiences (PEs). Whether bullying is associated with particular PEs, and the extent to which genes and environments influence the association, are unknown. This study investigated which specific PEs in adolescence are associated with earlier bullying victimization and the genetic and environmental contributions underlying their association. Method: Participants were 4826 twin pairs from a longitudinal community-based twin study in England and Wales who reported on their bullying victimization at the age of 12 years. Measures of specific PEs (self-rated Paranoia, Hallucinations, Cognitive disorganization, Grandiosity, Anhedonia, and parent-rated Negative Symptoms) were recorded at age of 16 years. Results: Childhood bullying victimization was most strongly associated with Paranoia in adolescence (r = .26; P bullying victimization and Paranoia were both heritable (35% and 52%, respectively) with unique environmental influences (39% and 48%, respectively), and bullying victimization showed common environmental influences (26%). The association between bullying victimization and Paranoia operated almost entirely via genetic influences (bivariate heritability = 93%), with considerable genetic overlap (genetic correlation = .55). Conclusion: In contrast to the assumed role of bullying victimization as an environmental trigger, these data suggest that bullying victimization in late childhood is particularly linked to self-rated Paranoia in adolescence via a shared genetic propensity. Clinically, individuals with a history of bullying victimization are predicted to be particularly susceptible to paranoid symptoms. PMID:25323579

  11. Introducing a Short Measure of Shared Servant Leadership Impacting Team Performance through Team Behavioral Integration.

    Science.gov (United States)

    Sousa, Milton; Van Dierendonck, Dirk

    2015-01-01

    The research reported in this paper was designed to study the influence of shared servant leadership on team performance through the mediating effect of team behavioral integration, while validating a new short measure of shared servant leadership. A round-robin approach was used to collect data in two similar studies. Study 1 included 244 undergraduate students in 61 teams following an intense HRM business simulation of 2 weeks. The following year, study 2 included 288 students in 72 teams involved in the same simulation. The most important findings were that (1) shared servant leadership was a strong determinant of team behavioral integration, (2) information exchange worked as the main mediating process between shared servant leadership and team performance, and (3) the essence of servant leadership can be captured on the key dimensions of empowerment, humility, stewardship and accountability, allowing for a new promising shortened four-dimensional measure of shared servant leadership.

  12. Growth in HMO share of the Medicare market, 1989-1994.

    Science.gov (United States)

    Welch, W P

    1996-01-01

    Between 1989 and 1994 the health maintenance organization (HMO) share of the Medicare market grew rapidly. It is still heavily concentrated geographically, however. The most influential factor in this growth is HMO penetration into an area's general health care market. Medicare payment rates and prior Medicare HMO penetration also have an impact, but their effects are much weaker. Thus, payment rate reform is likely to have only a modest impact on Medicare HMO growth in the short term. In the longer term, the HMO share of the Medicare market will continue to grow, because HMO penetration in the general health care market is growing rapidly.

  13. LATERAL SURVIVAL: AN OT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Moira Yip

    2004-12-01

    Full Text Available When laterals are the targets of phonological processes, laterality may or may not survive. In a fixed feature geometry, [lateral] should be lost if its superordinate node is eliminated by either the spreading of a neighbouring node, or by coda neutralization. So if [lateral] is under Coronal (Blevins 1994, it should be lost under Place assimilation, and if [lateral] is under Sonorant Voicing (Rice & Avery 1991 it should be lost by rules that spread voicing. Yet in some languages lateral survives such spreading intact. Facts like these argue against a universal attachment of [lateral] under either Coronal or Sonorant Voicing, and in favour of an account in terms of markedness constraints on feature-co-occurrence (Padgett 2000. The core of an OT account is that IFIDENTLAT is ranked above whatever causes neutralization, such as SHARE-F or *CODAF. laterality will survive. If these rankings are reversed, we derive languages in which laterality is lost. The other significant factor is markedness. High-ranked feature co-occurrence constraints like *LATDORSAL can block spreading from affecting laterals at all.

  14. 76 FR 21894 - Proposed Statement of Antitrust Enforcement Policy Regarding Accountable Care Organizations...

    Science.gov (United States)

    2011-04-19

    ... contractual clauses or provisions 2. Tying sales (either explicitly or implicitly through pricing policies) of... Enforcement Policy Regarding Accountable Care Organizations Participating in the Medicare Shared Savings... (the ``Agencies'') are proposing an enforcement policy regarding the application of the antitrust laws...

  15. The influence of sovereign credit ratings on corporate credit ratings.

    OpenAIRE

    Umutoni, Liliane

    2017-01-01

    Credit ratings have a key role in modern financial markets as they communicate crucial information on the creditworthiness of a debt issuer to investors and regulators. These credit ratings are mostly determined by three rating agencies, namely Standard & Poor’s, Moody’s and Fitch, even though, the credit rating industry counts a dozen of recognized rating agencies. Indeed, the three agencies have become the market leaders with a market share of 94.3% on the U.S market (Bloomberg, 2015) and 9...

  16. Reliability Analysis of Load-Sharing K-out-of-N System Considering Component Degradation

    Directory of Open Access Journals (Sweden)

    Chunbo Yang

    2015-01-01

    Full Text Available The K-out-of-N configuration is a typical form of redundancy techniques to improve system reliability, where at least K-out-of-N components must work for successful operation of system. When the components are degraded, more components are needed to meet the system requirement, which means that the value of K has to increase. The current reliability analysis methods overestimate the reliability, because using constant K ignores the degradation effect. In a load-sharing system with degrading components, the workload shared on each surviving component will increase after a random component failure, resulting in higher failure rate and increased performance degradation rate. This paper proposes a method combining a tampered failure rate model with a performance degradation model to analyze the reliability of load-sharing K-out-of-N system with degrading components. The proposed method considers the value of K as a variable which is derived by the performance degradation model. Also, the load-sharing effect is evaluated by the tampered failure rate model. Monte-Carlo simulation procedure is used to estimate the discrete probability distribution of K. The case of a solar panel is studied in this paper, and the result shows that the reliability considering component degradation is less than that ignoring component degradation.

  17. Tread lightly through these accounting minefields.

    Science.gov (United States)

    Sherman, H D; Young, S D

    2001-01-01

    In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

  18. Fair Shares and Sharing Fairly: A Survey of Public Views on Open Science, Informed Consent and Participatory Research in Biobanking.

    Directory of Open Access Journals (Sweden)

    Yann Joly

    Full Text Available Biobanks are important resources which enable large-scale genomic research with human samples and data, raising significant ethical concerns about how participants' information is managed and shared. Three previous studies of the Canadian public's opinion about these topics have been conducted. Building on those results, an online survey representing the first study of public perceptions about biobanking spanning all Canadian provinces was conducted. Specifically, this study examined qualitative views about biobank objectives, governance structure, control and ownership of samples and data, benefit sharing, consent practices and data sharing norms, as well as additional questions and ethical concerns expressed by the public.Over half the respondents preferred to give a one-time general consent for the future sharing of their samples among researchers. Most expressed willingness for their data to be shared with the international scientific community rather than used by one or more Canadian institutions. Whereas more respondents indicated a preference for one-time general consent than any other model of consent, they constituted less than half of the total responses, revealing a lack of consensus among survey respondents regarding this question. Respondents identified biobank objectives, governance structure and accountability as the most important information to provide participants. Respondents' concerns about biobanking generally centred around the control and ownership of biological samples and data, especially with respect to potential misuse by insurers, the government and other third parties. Although almost half the respondents suggested that these should be managed by the researchers' institutions, results indicate that the public is interested in being well-informed about these projects and suggest the importance of increased involvement from participants. In conclusion, the study discusses the viability of several proposed models for

  19. Fair Shares and Sharing Fairly: A Survey of Public Views on Open Science, Informed Consent and Participatory Research in Biobanking.

    Science.gov (United States)

    Joly, Yann; Dalpé, Gratien; So, Derek; Birko, Stanislav

    2015-01-01

    Biobanks are important resources which enable large-scale genomic research with human samples and data, raising significant ethical concerns about how participants' information is managed and shared. Three previous studies of the Canadian public's opinion about these topics have been conducted. Building on those results, an online survey representing the first study of public perceptions about biobanking spanning all Canadian provinces was conducted. Specifically, this study examined qualitative views about biobank objectives, governance structure, control and ownership of samples and data, benefit sharing, consent practices and data sharing norms, as well as additional questions and ethical concerns expressed by the public. Over half the respondents preferred to give a one-time general consent for the future sharing of their samples among researchers. Most expressed willingness for their data to be shared with the international scientific community rather than used by one or more Canadian institutions. Whereas more respondents indicated a preference for one-time general consent than any other model of consent, they constituted less than half of the total responses, revealing a lack of consensus among survey respondents regarding this question. Respondents identified biobank objectives, governance structure and accountability as the most important information to provide participants. Respondents' concerns about biobanking generally centred around the control and ownership of biological samples and data, especially with respect to potential misuse by insurers, the government and other third parties. Although almost half the respondents suggested that these should be managed by the researchers' institutions, results indicate that the public is interested in being well-informed about these projects and suggest the importance of increased involvement from participants. In conclusion, the study discusses the viability of several proposed models for informed consent

  20. To share or not to share : Parental, sibling, and situational influences on sharing with a younger sibling

    NARCIS (Netherlands)

    Van Berkel, Sheila R.; Van Der Pol, Lotte D.; Groeneveld, Marleen G.; Hallers-Haalboom, Elizabeth T.; Endendijk, Joyce J.; Mesman, Judi; Bakermans-Kranenburg, Marian J.

    2015-01-01

    Sharing is an important indicator of internalised prosocial values. We examined predictors of sharing of 302 preschoolers with their younger siblings in a one-year longitudinal study. Sharing was observed during different home visits, once with father and once with mother. We examined the following

  1. To share or not to share, that is the question. Conditions for the willingness to share knowledge

    NARCIS (Netherlands)

    Andriessen, J.H.E.

    2006-01-01

    Sharing knowledge is an important aspect of most modern organisation. Ideas about how to stimulate knowledge sharing abound, but without much theorising. The objective of this article is to link basic motivation theories to empirical studies of knowledge sharing and its conditions. The paper starts

  2. Ordinary Share Price Behaviour Around 'C' Share Issues by Investment Trusts

    OpenAIRE

    Adams, Andrew T; Szakacs, M

    1995-01-01

    This paper examines the "C" share issue, a method of issuing shares which is peculiar to the UK investment trust industry. In particular, we analyse abnormal returns and discount/premium to net asset value behaviour of the ordinary shares both before and after the announcement of "C" share issues. The research was conducted using event study methodology and an innovative approach to the analysis of discount/premium movements. The results suggest a tendency for the ordinary shares to outperfor...

  3. Climate Change and the Concept of Shared Responsibility

    DEFF Research Database (Denmark)

    Martinsen, Franziska; Seibt, Johanna

    2013-01-01

    the spatial to the temporal dimension of such wide-scope results of individual actions. This shift from ‘global ethics’ to ‘intergenerational ethics’ and, in particular, ‘climate ethics’ requires some new analytical concepts, however. In this paper we provide a definition of wide-scope responsibility geared...... to articulate our moral concerns about emergent effects in complex systems, such as climate change. Working from Iris Marion Young’s “social connection model of responsibility”, we present a notion of shared ecological responsibility with global and intergenerational scope. We show that our account...... is not affected by the so-called non-identity objection to intergenerational ethics. Since we work from an action-theoretic rather than normative perspective, our account is ‘ethically parametrized’ in the sense that it can be combined with different conceptions of structural and intergenerational justice...

  4. To Share or Not to Share: Parental, Sibling, and Situational Influences on Sharing with a Younger Sibling

    Science.gov (United States)

    Van Berkel, Sheila R.; Van der Pol, Lotte D.; Groeneveld, Marleen G.; Hallers-Haalboom, Elizabeth T.; Endendijk, Joyce J.; Mesman, Judi; Bakermans-Kranenburg, Marian J.

    2015-01-01

    Sharing is an important indicator of internalised prosocial values. We examined predictors of sharing of 302 preschoolers with their younger siblings in a one-year longitudinal study. Sharing was observed during different home visits, once with father and once with mother. We examined the following predictors: both children's externalising…

  5. Beliefs about the effects of social sharing of emotion in alexithymia.

    Science.gov (United States)

    Martínez Sánchez, Francisco; Blanco Larrieux, María Luisa; Páez Rovira, Darío; Costa Ball, Daniel

    2013-01-01

    Emotional events are followed by recurrent talking about the event (Social Sharing of Emotion, SSE). Several factors that can account for variations in beliefs about SSE were examined: alexithymia, age and sex among two sample groups, Spanish (n = 388) and Uruguayan (n = 537). Both samples completed the 20-item Toronto Alexithymia Scale (TAS-20) and the Beliefs about Social Sharing of Emotion Questionnaire (BSEQ). Results indicated that alexithymia was negatively related to beliefs about SSE. Low alexithymia was associated with higher agreement with positive intrapersonal effects of SSE and disagreement with benefits of non-expression or inhibition, and beliefs in positive interpersonal effect of social sharing were unrelated to alexithymia. Cultural and gender differences were found regarding beliefs about SSE. Regression analyses suggest that alexithymia significantly predicted beliefs about SSE. The pattern of results suggests that more collectivist and traditional cultures, such as the Uruguayan, attach less value to SSE. Results and implications are discussed.

  6. Understanding and Implementing Best Practices in Accountability

    Directory of Open Access Journals (Sweden)

    Raisa Deber

    2017-03-01

    Full Text Available There has been much emphasis on accountability in health care in all jurisdictions across Canada. Using document analysis and key informant interviews, we assessed the extent to which the findings from our earlier Ontario-based study, Approaches to Accountability, applied across Canada. Accountability done well improves performance, improves the patient experience and promotes efficient use of resources. If implemented poorly, it can waste valuable resources, create perverse incentives and encourage gaming in the system. The findings of this study reinforced the earlier findings. Our respondents stressed that it was important to focus on the goals being sought and transition points in the system; they emphasized that resources and stable leadership were key. Although good metrics are essential, they are not always available. Accordingly, what is easily measured tends to be what is reported. Organizations are also reluctant to be held accountable for what they cannot control. They noted that too many organizations are asking for too many indicators in too many forms. Although this is particularly problematic for small organizations, it is not exclusive to them. Moving forward, it will be important to streamline and prioritize reporting metrics, ensure adequate resources are available to support accountability and educate users as to the value of reporting accountability activities, by showing them that there is something in it for them. In addition, it is important to encourage coordination and sharing among the multiple bodies that request similar information in different forms. Finally, it is important to ensure that that which is difficult to measure is not lost in the shuffle.

  7. Near real-time inventory and accountability within a uranium enrichment plant

    International Nuclear Information System (INIS)

    Wheeler, L.E.; Scott, P.H.

    1983-01-01

    The Oak Ridge Gaseous Diffusion Plant Inventory Control and Accountability System (ORICAS) utilizes state-of-the-art hardware, software, and communication to provide a computerized near real-time inventory of materials within a Uranium Enrichment Plant. Work stations are located in five strategic areas within the plant. Accountability areas include material receipt, enrichment, withdrawal, sampling, intraplant transfer, and shipment. Perpetual current inventory is maintained and is available to authorized users on-line and in printed reports. The system meets DOE material reporting requirements and provides accountability safeguards for early detection of possible loss or diversion. Hardware consists of multiple data input terminals and printers linked to a time-shared computer. Major software includes COBOL and IDMS (an Integrated Data Base Management System)

  8. Cultural affordances: Scaffolding local worlds through shared intentionality and regimes of attention

    Directory of Open Access Journals (Sweden)

    Maxwell James D. Ramstead

    2016-07-01

    Full Text Available In this paper we outline a framework for the study of the mechanisms involved in the engagement of human agents with cultural affordances. Our aim is to better understand how culture and context interact with human biology to shape human behavior, cognition, and experience. We attempt to integrate several related approaches in the study of the embodied, cognitive, and affective substrates of sociality and culture and the sociocultural scaffolding of experience. The integrative framework we propose bridges cognitive and social sciences to provide (i an expanded concept of ‘affordance’ that extends to sociocultural forms of life, and (ii a multilevel account of the socioculturally scaffolded forms of affordance learning and the transmission of affordances in patterned sociocultural practices and regimes of shared attention. This framework provides an account of how cultural content and normative practices are built on a foundation of contentless basic mental processes that acquire content through immersive participation of the agent in social practices that regulate joint attention and shared intentionality.

  9. The public production and sharing of medical information. An Australian perspective

    Directory of Open Access Journals (Sweden)

    Henry C.H. Ko

    2010-03-01

    Full Text Available There is a wealth of medical information now available to the public through various sources that are not necessarily controlled by medical or healthcare professionals. In Australia there has been a strong movement in the health consumer arena of consumer-led sharing and production of medical information and in healthcare decision-making. This has led to empowerment of the public as well as increased knowledge-sharing. There are some successful initiatives and strategies on consumer- and public-led sharing of medical information, including the formation of specialised consumer groups, independent medical information organisations, consumer peer tutoring, and email lists and consumer networking events. With well-organised public initiatives and networks, there tends to be fairly balanced information being shared. However, there needs to be caution about the use of publicly available scientific information to further the agenda of special-interest groups and lobbying groups to advance often biased and unproven opinions or for scaremongering. With the adoption of more accountability of medical research, and the increased public scrutiny of private and public research, the validity and quality of medical information reaching the public is achieving higher standards.

  10. Introducing a Short Measure of Shared Servant Leadership Impacting Team Performance through Team Behavioral Integration

    Science.gov (United States)

    Sousa, Milton; Van Dierendonck, Dirk

    2016-01-01

    The research reported in this paper was designed to study the influence of shared servant leadership on team performance through the mediating effect of team behavioral integration, while validating a new short measure of shared servant leadership. A round-robin approach was used to collect data in two similar studies. Study 1 included 244 undergraduate students in 61 teams following an intense HRM business simulation of 2 weeks. The following year, study 2 included 288 students in 72 teams involved in the same simulation. The most important findings were that (1) shared servant leadership was a strong determinant of team behavioral integration, (2) information exchange worked as the main mediating process between shared servant leadership and team performance, and (3) the essence of servant leadership can be captured on the key dimensions of empowerment, humility, stewardship and accountability, allowing for a new promising shortened four-dimensional measure of shared servant leadership. PMID:26779104

  11. Introducing a short measure of shared servant leadership impacting team performance through team behavioral integration

    Directory of Open Access Journals (Sweden)

    Milton eSousa

    2016-01-01

    Full Text Available The research reported in this paper was designed to study the influence of shared servant leadership on team performance through the mediating effect of team behavioural integration, while validating a new short measure of shared servant leadership. A round-robin approach was used to collect data in two similar studies. Study 1 included 244 undergraduate students in 61 teams following an intense HRM business simulation of two weeks. The following year, study 2 included 288 students in 72 teams involved in the same simulation. The most important findings were that (1 shared servant leadership was a strong determinant of team behavioural integration, (2 information exchange worked as the main mediating process between shared servant leadership and team performance, and (3 the essence of servant leadership can be captured on the key dimensions of empowerment, humility, stewardship and accountability, allowing for a new promising shortened four-dimensional measure of shared servant leadership.

  12. What to Share and Why to Share? A Case Study of CrossBoundary Information Sharing in Taiwan e-Government

    Directory of Open Access Journals (Sweden)

    Tung-Mou Yang

    2013-06-01

    Full Text Available In the public sector, cross-boundary information sharing has been an important theme among governmental collaboration and is critical to organizational efficiency and performance. This research explores the types and characteristics of shared information and the intended purposes of information sharing. In the case study, the cross-boundary shared information can be abstracted into five fundamental types: the collected raw data, the value-added information, the administration oriented information, the administration-oriented knowledge, and the domain-oriented knowledge. Another framework is proposed to conceptualize the purposes of interagency information sharing. The identified seven purposes are administrative work, information search and verification, information aggregation, business process chain, innovative service, experience-based knowledge sharing, and crisis and emergency. The seven purposes do not mean to be an exhaustive list but to provide an initial conceptualization to perceive the functionalities and roles that cross-boundary information sharing plays among government agencies. The two proposed frameworks can help both researchers and practitioners perceive and clarify the fundamental part of cross-boundary information sharing in the public sector. The finding of this research is also expected to enrich the current information-sharing theories and to contribute to the current e-Government literature from an international perspective.

  13. The Role of Law in Prompting Parents to Participate Accountably with Education Partners

    Directory of Open Access Journals (Sweden)

    Elda De Waal

    2015-12-01

    Full Text Available Bearing in mind the previous Gauteng Education MEC’s recent indication that “discipline starts at home”, our article focuses on what South African law has contributed during the past 20 years to prompt parents participate accountably with partners in public school education, and how case law has defined parent accountability in this regard. Examples of relevant legislation would be those which assign the ultimate responsibility for learner conduct to parents, and call for a harmonious relationship between parents and educators. In line with the South African Schools Act’s requiring that parents partner with the State, educators and learners in accepting responsibility for their children’s schooling, this article highlights the need for a shared vision of the way forward. The importance of having such a shared vision to bring these disparate stakeholders’ aspirations together around the common goal, namely to develop all learners’ talents and capabilities, is underscored. The authors argue that factors such as reciprocal blame and a lack of cooperation are among the problems that hamper the full realisation in practice of the legislative provisions pertaining to parental accountability. Our article identifies solutions to this challenge, such as parents’ setting upright examples by behaving in an accountable manner, and recommendations, such as empowering parents for their roles as partners in education

  14. The implications of automation for economic growth and the labor share of income

    OpenAIRE

    Prettner, Klaus

    2016-01-01

    We introduce automation into the standard Solovian model of capital accumulation and show that (i) there is the possibility of perpetual growth, even in the absence of technological progress; (ii) the long-run economic growth rate declines with population growth, which is consistent with the available empirical evidence; (iii) there is a unique share of savings diverted to automation that maximizes the long-run growth rate of the economy; (iv) the labor share declines with automation to an ex...

  15. Bridge to shared governance: developing leadership of frontline nurses.

    Science.gov (United States)

    Dearmon, Valorie A; Riley, Bettina H; Mestas, Lisa G; Buckner, Ellen B

    2015-01-01

    Transforming health care systems to improve quality is the responsibility of nurse executives and frontline nurses alike, yet frontline nurses are often ill-prepared to share leadership and accountability needed for transformation. The aim of this qualitative study was to describe the process used to build leadership capacity of frontline nurses engaged in resolving operational failures interrupting nursing care. The leadership development process served to bridge staff transition to shared governance. This institutional review board-approved qualitative research was designed to identify the effects of mentoring by the chief nursing officer and faculty partners on leadership development of frontline nurses working to find solutions to operational failures. Twelve nurses from 4 medical surgical units participated in a Frontline Innovations' nurse-led interdisciplinary group, which met over 18 months. Transcriptions of audiotaped meetings were analyzed for emerging process and outcome themes. The transcripts revealed a robust leadership development journey of frontline nurses engaged in process improvement. Themes that emerged from the mentoring process included engagement, collaboration, empowerment, confidence, and lifelong learning. The mentoring process provided frontline nurses the leadership foundation necessary to initiate shared governance.

  16. Open sharing of genomic data: Who does it and why?

    Directory of Open Access Journals (Sweden)

    Tobias Haeusermann

    Full Text Available We explored the characteristics and motivations of people who, having obtained their genetic or genomic data from Direct-To-Consumer genetic testing (DTC-GT companies, voluntarily decide to share them on the publicly accessible web platform openSNP. The study is the first attempt to describe open data sharing activities undertaken by individuals without institutional oversight. In the paper we provide a detailed overview of the distribution of the demographic characteristics and motivations of people engaged in genetic or genomic open data sharing. The geographical distribution of the respondents showed the USA as dominant. There was no significant gender divide, the age distribution was broad, educational background varied and respondents with and without children were equally represented. Health, even though prominent, was not the respondents' primary or only motivation to be tested. As to their motivations to openly share their data, 86.05% indicated wanting to learn about themselves as relevant, followed by contributing to the advancement of medical research (80.30%, improving the predictability of genetic testing (76.02% and considering it fun to explore genotype and phenotype data (75.51%. Whereas most respondents were well aware of the privacy risks of their involvement in open genetic data sharing and considered the possibility of direct, personal repercussions troubling, they estimated the risk of this happening to be negligible. Our findings highlight the diversity of DTC-GT consumers who decide to openly share their data. Instead of focusing exclusively on health-related aspects of genetic testing and data sharing, our study emphasizes the importance of taking into account benefits and risks that stretch beyond the health spectrum. Our results thus lend further support to the call for a broader and multi-faceted conceptualization of genomic utility.

  17. Momentum accounting for trends : Relevance, explanatory and predictive power of the framework of triple-entry bookkeeping and momentum accounting of Yuji Ijiri

    NARCIS (Netherlands)

    Melse, E.

    2010-01-01

    The objective of momentum accounting is to improve strategic management accounting practices, enumeration and corporate disclosure for governance purposes. This accounting theory introduces new measurement units: momentum and force. The key development is to see momentum as a rate or the speed of

  18. Setting the Stage for Harmonized Risk Assessment by Seismic Hazard Harmonization in Europe (SHARE)

    Science.gov (United States)

    Woessner, Jochen; Giardini, Domenico; SHARE Consortium

    2010-05-01

    Probabilistic seismic hazard assessment (PSHA) is arguably one of the most useful products that seismology can offer to society. PSHA characterizes the best available knowledge on the seismic hazard of a study area, ideally taking into account all sources of uncertainty. Results form the baseline for informed decision making, such as building codes or insurance rates and provide essential input to each risk assessment application. Several large scale national and international projects have recently been launched aimed at improving and harmonizing PSHA standards around the globe. SHARE (www.share-eu.org) is the European Commission funded project in the Framework Programme 7 (FP-7) that will create an updated, living seismic hazard model for the Euro-Mediterranean region. SHARE is a regional component of the Global Earthquake Model (GEM, www.globalquakemodel.org), a public/private partnership initiated and approved by the Global Science Forum of the OECD-GSF. GEM aims to be the uniform, independent and open access standard to calculate and communicate earthquake hazard and risk worldwide. SHARE itself will deliver measurable progress in all steps leading to a harmonized assessment of seismic hazard - in the definition of engineering requirements, in the collection of input data, in procedures for hazard assessment, and in engineering applications. SHARE scientists will create a unified framework and computational infrastructure for seismic hazard assessment and produce an integrated European probabilistic seismic hazard assessment (PSHA) model and specific scenario based modeling tools. The results will deliver long-lasting structural impact in areas of societal and economic relevance, they will serve as reference for the Eurocode 8 (EC8) application, and will provide homogeneous input for the correct seismic safety assessment for critical industry, such as the energy infrastructures and the re-insurance sector. SHARE will cover the whole European territory, the

  19. Our fair share : report of the Alberta Royalty Review Panel

    International Nuclear Information System (INIS)

    Hunter, W.M.; Chrapko, E.; Dwarkin, J.; McKenzie, K.; Plourde, A.; Spanglet, S.

    2007-01-01

    This final report conducted by the Alberta Royalty Review Panel determined that Albertans are not currently receiving their fair share from energy developments within the province. Royalty rates have not kept pace with recent changes in resource development in the province or with changes in world energy markets. It was argued that since Albertans own their resources, the government of Alberta must alter the royalty and tax system in order to ensure that appropriate royalties are paid. An equitable and flexible administrative framework should be developed to maintain the province's competitive edge in the global energy market. It was recommended that total shares for Albertans from oil sands developments be increased from 47 per cent to 64 per cent; conventional oil shares should be increased from 44 per cent to 49 per cent; and shares for natural gas should be increased from 58 per cent to 63 per cent. Target rates were designed to close tax gaps between economic sectors. Simplified royalty frameworks were presented for natural gas and conventional oil categories, as well as for oil sands developments. Increases of $1.9 billion in provincial revenue are anticipated as a result of the increased royalties. 5 tabs., 31 figs

  20. The application of the CAPM model on selected shares on the Croatian capital market

    Directory of Open Access Journals (Sweden)

    Zrinka Tolušić

    2014-12-01

    Full Text Available The Capital Asset Pricing Model is a model that describes the relationship between risk, expected return and valuation of securities. The theoretical and practical value of this model has proved unquestionable, but under ideal circumstances. The theory has been utilized by numerous researchers and it confirms the linear relationship between risk and return under the CAPM (Capital Asset Pricing Model model showing that greater exposure to risk provides higher returns. However, empirical research showed there were numerous factors that CAPM model did not take into account since it is based on assumptions which exist in reality, but are invisible. Therefore, it is very interesting to study the application of the CAPM model on selected shares on the Croatian capital market and analyze the possibilities of its application in discovering the misvalued shares. Share price changes on the Croatian capital market suggest there are some unknown factors that also influence share valuation. There is no doubt that the fundamental analysis of shares is not sufficient for evaluating the real share value in light of various invisible elements and all available information available which affect their value as well.

  1. Bayesian inference of shared recombination hotspots between humans and chimpanzees.

    Science.gov (United States)

    Wang, Ying; Rannala, Bruce

    2014-12-01

    Recombination generates variation and facilitates evolution. Recombination (or lack thereof) also contributes to human genetic disease. Methods for mapping genes influencing complex genetic diseases via association rely on linkage disequilibrium (LD) in human populations, which is influenced by rates of recombination across the genome. Comparative population genomic analyses of recombination using related primate species can identify factors influencing rates of recombination in humans. Such studies can indicate how variable hotspots for recombination may be both among individuals (or populations) and over evolutionary timescales. Previous studies have suggested that locations of recombination hotspots are not conserved between humans and chimpanzees. We made use of the data sets from recent resequencing projects and applied a Bayesian method for identifying hotspots and estimating recombination rates. We also reanalyzed SNP data sets for regions with known hotspots in humans using samples from the human and chimpanzee. The Bayes factors (BF) of shared recombination hotspots between human and chimpanzee across regions were obtained. Based on the analysis of the aligned regions of human chromosome 21, locations where the two species show evidence of shared recombination hotspots (with high BFs) were identified. Interestingly, previous comparative studies of human and chimpanzee that focused on the known human recombination hotspots within the β-globin and HLA regions did not find overlapping of hotspots. Our results show high BFs of shared hotspots at locations within both regions, and the estimated locations of shared hotspots overlap with the locations of human recombination hotspots obtained from sperm-typing studies. Copyright © 2014 by the Genetics Society of America.

  2. Public Health's Falling Share of US Health Spending.

    Science.gov (United States)

    Himmelstein, David U; Woolhandler, Steffie

    2016-01-01

    We examined trends in US public health expenditures by analyzing historical and projected National Health Expenditure Accounts data. Per-capita public health spending (inflation-adjusted) rose from $39 in 1960 to $281 in 2008, and has fallen by 9.3% since then. Public health's share of total health expenditures rose from 1.36% in 1960 to 3.18% in 2002, then fell to 2.65% in 2014; it is projected to fall to 2.40% in 2023. Public health spending has declined, potentially undermining prevention and weakening responses to health inequalities and new health threats.

  3. Empirical study of the ability of Canadian oil and gas companies' reserves disclosures to account for relative changes in common stock prices

    Energy Technology Data Exchange (ETDEWEB)

    Teall, H D

    1987-01-01

    The purpose of this study is to determine which of these alternative annual report disclosures of oil and gas reserves, namely historic capitalized costs, quantities, and discounted cash flows contributes the most information content. Information content is defined as the ability of a reserves disclosure to account for relative changes in common stock prices. Multiple correlation/regression analysis was used to evaluate the extent that each of the three alternative reserves disclosures account for common stock returns after first recognizing the information provided by an industry variable and by an earnings per share or cash flow per share variable. The results indicated that the earnings per share provides significant information content while the cash flow per share consistently provides no significant evidence of information content. The capitalized costs reserves disclosure did not provide consistent evidence of information content, while the quantities disclosure and the discounted cash flows disclosure do provide significant incremental information content. The study concludes that the alternative reserves disclosures of quantities and discounted cash flows are more informative to users when accounting for changes in a corporation's common stock prices than the disclosure of reserves in historic capitalized costs.

  4. The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

    Directory of Open Access Journals (Sweden)

    İsmail Erkan Çelik

    2016-02-01

    Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.

  5. Public Trust in Health Information Sharing: A Measure of System Trust.

    Science.gov (United States)

    Platt, Jodyn E; Jacobson, Peter D; Kardia, Sharon L R

    2018-04-01

    To measure public trust in a health information sharing in a broadly defined health system (system trust), inclusive of health care, public health, and research; to identify individual characteristics that predict system trust; and to consider these findings in the context of national health initiatives (e.g., learning health systems and precision medicine) that will expand the scope of data sharing. Survey data (n = 1,011) were collected in February 2014. We constructed a composite index of four dimensions of system trust-competency, fidelity, integrity, and trustworthiness. The index was used in linear regression evaluating demographic and psychosocial predictors of system trust. Data were collected by GfK Custom using a nationally representative sample and analyzed in Stata 13.0. Our findings suggest the public's trust may not meet the needs of health systems as they enter an era of expanded data sharing. We found that a majority of the U.S. public does not trust the organizations that have health information and share it (i.e., the health system) in one or more dimensions. Together, demographic and psychosocial factors accounted for ~18 percent of the observed variability in system trust. Future research should consider additional predictors of system trust such as knowledge, attitudes, and beliefs to inform policies and practices for health data sharing. © Health Research and Educational Trust.

  6. The Sharing Economy

    DEFF Research Database (Denmark)

    Avital, Michel; Carroll, John M.; Hjalmarsson, Anders

    2015-01-01

    The sharing economy is spreading rapidly worldwide in a number of industries and markets. The disruptive nature of this phenomenon has drawn mixed responses ranging from active conflict to adoption and assimilation. Yet, in spite of the growing attention to the sharing economy, we still do not know...... much about it. With the abundant enthusiasm about the benefits that the sharing economy can unleash and the weekly reminders about its dark side, further examination is required to determine the potential of the sharing economy while mitigating its undesirable side effects. The panel will join...... the ongoing debate about the sharing economy and contribute to the discourse with insights about how digital technologies are critical in shaping this turbulent ecosystem. Furthermore, we will define an agenda for future research on the sharing economy as it becomes part of the mainstream society as well...

  7. 13 CFR 301.4 - Investment rates.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Investment rates. 301.4 Section... ELIGIBILITY, INVESTMENT RATE AND PROPOSAL AND APPLICATION REQUIREMENTS Investment Rates and Matching Share Requirements § 301.4 Investment rates. (a) Minimum Investment Rate. There is no minimum Investment Rate for a...

  8. Knowledge Sharing

    DEFF Research Database (Denmark)

    Holdt Christensen, Peter

    The concept of knowledge management has, indeed, become a buzzword that every single organization is expected to practice and live by. Knowledge management is about managing the organization's knowledge for the common good of the organization -but practicing knowledge management is not as simple...... as that. This article focuses on knowledge sharing as the process seeking to reduce the resources spent on reinventing the wheel.The article introduces the concept of time sensitiveness; i.e. that knowledge is either urgently needed, or not that urgently needed. Furthermore, knowledge sharing...... is considered as either a push or pull system. Four strategies for sharing knowledge - help, post-it, manuals and meeting, and advice are introduced. Each strategy requires different channels for sharing knowledge. An empirical analysis in a production facility highlights how the strategies can be practiced....

  9. A linear construction of perfect secret sharing schemes

    NARCIS (Netherlands)

    Dijk, van M.; Santis, De A.

    1995-01-01

    In this paper, we generalize the vector space construction due to Brickell [5]. This generalization, introduced by Bertilsson [1], leads to perfect secret sharing schemes with rational information rates in which the secret can be computed efficiently by each qualified group. A one to one

  10. Rent sharing as a driver of the glass ceiling effect

    OpenAIRE

    Matano, Alessia; Naticchioni, Paolo

    2012-01-01

    In this paper we show that rent sharing plays a role in accounting for the glass ceiling effect. We make use of a unique employer-employee panel database for Italy from 1996 to 2003, which allows controlling for observed individual and firm heterogeneity and for collective bargaining. Moreover, by means of IV quantile fixed effects estimates we can cope with unobserved heterogeneity and endogeneity. We then go on to discuss the possible related explanations.

  11. Switch and examine transmit diversity for spectrum sharing systems

    KAUST Repository

    Abdallah, Mohamed M.; Alouini, Mohamed-Slim; Qaraqe, Khalid A.

    2011-01-01

    In this paper, we develop a switch and examine transmit diversity algorithm for spectrum sharing cognitive networks. We consider a cognitive network composed of a primary link that employs constant rate and constant power transmission scheme

  12. A Qualitative Analysis of Real-Time Continuous Glucose Monitoring Data Sharing with Care Partners: To Share or Not to Share?

    Science.gov (United States)

    Litchman, Michelle L; Allen, Nancy A; Colicchio, Vanessa D; Wawrzynski, Sarah E; Sparling, Kerri M; Hendricks, Krissa L; Berg, Cynthia A

    2018-01-01

    Little research exists regarding how real-time continuous glucose monitoring (RT-CGM) data sharing plays a role in the relationship between patients and their care partners. To (1) identify the benefits and challenges related to RT-CGM data sharing from the patient and care partner perspective and (2) to explore the number and type of individuals who share and follow RT-CGM data. This qualitative content analysis was conducted by examining publicly available blogs focused on RT-CGM and data sharing. A thematic analysis of blogs and associated comments was conducted. A systematic appraisal of personal blogs examined 39 blogs with 206 corresponding comments. The results of the study provided insight about the benefits and challenges related to individuals with diabetes sharing their RT-CGM data with a care partner(s). The analysis resulted in three themes: (1) RT-CGM data sharing enhances feelings of safety, (2) the need to communicate boundaries to avoid judgment, and (3) choice about sharing and following RT-CGM data. RT-CGM data sharing occurred within dyads (n = 46), triads (n = 15), and tetrads (n = 2). Adults and children with type 1 diabetes and their care partners are empowered by the ability to share and follow RT-CGM data. Our findings suggest that RT-CGM data sharing between an individual with diabetes and their care partner can complicate relationships. Healthcare providers need to engage patients and care partners in discussions about best practices related to RT-CGM sharing and following to avoid frustrations within the relationship.

  13. Accounting for unemployment: the long and short of it

    OpenAIRE

    Andreas Hornstein

    2012-01-01

    Shimer (2012) accounts for the volatility of unemployment based on a model of homogeneous unemployment. Using data on short-term unemployment he finds that most of unemployment volatility is accounted for by variations in the exit rate from unemployment. The assumption of homogeneous exit rates is inconsistent with the observed negative duration dependence of unemployment exit rates for the U.S. labor market. We construct a simple model of heterogeneous unemployment with short-term and long-t...

  14. Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

    Science.gov (United States)

    Leuschner, Kristin J.

    2010-01-01

    During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

  15. Risk sharing, public policy and the contribution of Islamic finance

    Directory of Open Access Journals (Sweden)

    Hossein Askari

    2014-12-01

    Full Text Available A major reason for the recurrent episodes of financial instability is the predominance of interest-based debt and leveraging. Financial stability is achievable through risk sharing finance instead of risk shifting that characterizes contemporary finance. A risk sharing system serves the true function of finance as facilitator of real sector activities and avoids the emergence of a “paper economy” where there is gradual decoupling of finance from the real sector. Islamic finance was initially proposed as a profit-loss sharing system, but its core principle is risk sharing. In prohibiting interest-based debt instruments, Islam grounds finance on a strong risk sharing footing. Although still a young industry that has come a long way, it has not managed to develop truly risk-sharing instruments that would allow individuals, households, and firms as well as whole economies to mitigate systematic and un-systematic risks. It is suggested that governments should intervene and issue macro-market instruments to provide their treasuries with a significant source of non-interest rate based financing while promoting risk sharing. Moreover, given that evidence across the world suggests that monetary policy’s transmission mechanism may be impaired, it is suggested that these government issued securities could also impart added potency to monetary policy.

  16. SHARED UNDERSTANDING ON THE CONCEPT OF ENTREPRENEURSHIP EDUCATION BY TEACHERS AND BUSINESSMEN / THE CONCEPT OF ENTREPRENEURSHIP EDUCATION IN LITHUANIAN SCHOOLS SHARED BY TEACHERS AND BUSINESSMEN

    OpenAIRE

    Žibėnienė, Gintautė; Virbalienė, Rita

    2015-01-01

    The article highlights the importance of entrepreneurship education in a modern day educational institution. Strategic documents of the EU invite the educational institutions to cooperate more actively with the business world in order to have the best quality entrepreneurship education. So the main aim of the research is to determine the concept of entrepreneurship shared by teachers and businessmen. Firstly, the concept of entrepreneurship and its development is reviewed, taking into account...

  17. Rethinking the Sharing Economy

    DEFF Research Database (Denmark)

    Kornberger, Martin; Leixnering, Stephan; Meyer, Renate

    2017-01-01

    Our paper focuses on a non-standard sharing example that harbors the potential to disrupt received wisdom on the sharing economy. While originally entering the field to analyze, broadly from a governance perspective, how the 2015 refugee crisis was handled in Vienna, Austria, we found that the no...... of sharing: economic and moral. Our paper contributes to this Special Issue of the Academy of Management Discoveries by highlighting and explaining the two-fold economic and moral nature of sharing and the organization of sharing between movement and platform....... sharing of resources (i.e., the economic dimension): the sharing of a distinct concern (i.e., the moral dimension of sharing). Our discovery exemplifies such a moral dimension that is rather different from the status quo materialistic treatments focusing on economic transactions and property rights...

  18. A Risk-Based Approach for Asset Allocation with A Defaultable Share

    Directory of Open Access Journals (Sweden)

    Yang Shen

    2018-02-01

    Full Text Available This paper presents a novel risk-based approach for an optimal asset allocation problem with default risk, where a money market account, an ordinary share and a defaultable security are investment opportunities in a general non-Markovian economy incorporating random market parameters. The objective of an investor is to select an optimal mix of these securities such that a risk metric of an investment portfolio is minimized. By adopting a sub-additive convex risk measure, which takes into account interest rate risk, as a measure for risk, the investment problem is discussed mathematically in a form of a two-player, zero-sum, stochastic differential game between the investor and the market. A backward stochastic differential equation approach is used to provide a flexible and theoretically sound way to solve the game problem. Closed-form expressions for the optimal strategies of the investor and the market are obtained when the penalty function is a quadratic function and when the risk measure is a sub-additive coherent risk measure. An important case of the general non-Markovian model, namely the self-exciting threshold diffusion model with time delay, is considered. Numerical examples based on simulations for the self-exciting threshold diffusion model with and without time delay are provided to illustrate how the proposed model can be applied in this important case. The proposed model can be implemented using Excel spreadsheets.

  19. Dynamic quantum secret sharing

    International Nuclear Information System (INIS)

    Jia, Heng-Yue; Wen, Qiao-Yan; Gao, Fei; Qin, Su-Juan; Guo, Fen-Zhuo

    2012-01-01

    In this Letter we consider quantum secret sharing (QSS) between a sender and a dynamic agent group, called dynamic quantum secret sharing (DQSS). In the DQSS, the change of the agent group is allowable during the procedure of sharing classical and quantum information. Two DQSS schemes are proposed based on a special kind of entangled state, starlike cluster states. Without redistributing all the shares, the changed agent group can reconstruct the sender's secret by their cooperation. Compared with the previous quantum secret sharing scheme, our schemes are more flexible and suitable for practical applications. -- Highlights: ► We consider quantum secret sharing between a sender and a dynamic agent group, called dynamic quantum secret sharing (DQSS). ► In the DQSS, the change of the agent group is allowable during the procedure of sharing classical and quantum information. ► Two DQSS schemes are proposed based on a special kind of entangled state, starlike cluster states. ► Without redistributing all the shares, the changed agent group can reconstruct the sender's secret by their cooperation. ► Compared with the previous quantum secret sharing scheme, our schemes are more flexible and suitable for practical applications.

  20. The effects of hospice-shared care for gastric cancer patients.

    Directory of Open Access Journals (Sweden)

    Kun-Siang Huang

    Full Text Available Hospice care has been proved to result in changes to the medical behaviors of terminally ill patients. The aim of this study was to evaluate the effects and medical behavior changes of hospice-shared care intervention among terminally ill gastric cancer patients.A total of 174 patients who died of gastric cancer between 2012 and 2014 were identified. These patients were divided into two groups: a hospice-shared care group (n = 93 and a control group (n = 81.Among the 174 patients, 84% had advanced stage (stage III or stage IV cancer. The females and the patients cared by medical oncologists had a higher percentage of hospice-shared care than the males (71% vs 44%, p = 0.001 and those cared by other physicians (63% vs 41%, p = 0.004. Compared to the control group, the hospice-shared care group underwent lower incidence of life sustaining or aggressive medical treatments, including intensive care unit admission (2% vs 26%, p<0.001, intubation (1% vs 27%, p<0.001, cardiopulmonary-cerebral resuscitation (0% vs 11%, p = 0.001, ventilator use (1% vs 27%, p<0.001, inotropic agent use (8% vs 46%, p<0.001, total or partial parenteral nutrition use (38% vs. 58%, p = 0.029, and blood transfusion (45% vs 74%, p<0.001. Besides, the hospice-shared care group had a higher percentage of palliative treatments than the control group, including signed Do-Not-Resuscitate (DNR orders (95% vs 37%, p<0.001, receiving home hospice care (16% vs 1%, p<0.001, and indicating home as the realistically preferred place of death (41% vs 19%, p = 0.001. The hospice ward admission rate in the hospice-shared care group increased from 30% to 53% from 2012 to 2014.The use of hospice-shared care for gastric cancer patients could increase the rate of signed DNR orders, decrease the use of life sustaining and aggressive/palliative treatments, and improve quality of life.

  1. A place to share: Some thoughts about the meaning of territory and ...

    African Journals Online (AJOL)

    This article proffers some thoughts in reply to the following question: how can we think about God in a theology that takes into account the concept of place in such a way that we are able to live together in a salvific way with others, sharing a place as equals? Concepts such as “territory” and “territoriality” are helpful, because ...

  2. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    Science.gov (United States)

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  3. Tamper-proof secret image-sharing scheme for identifying cheated secret keys and shared images

    Science.gov (United States)

    Chen, Chien-Chang; Liu, Chong-An

    2013-01-01

    A (t,n) secret image-sharing scheme shares a secret image to n participants, and the t users recover the image. During the recovery procedure of a conventional secret image-sharing scheme, cheaters may use counterfeit secret keys or modified shared images to cheat other users' secret keys and shared images. A cheated secret key or shared image leads to an incorrect secret image. Unfortunately, the cheater cannot be identified. We present an exponent and modulus-based scheme to provide a tamper-proof secret image-sharing scheme for identifying cheaters on secret keys or shared images. The proposed scheme allows users to securely select their secret key. This assignment can be performed over networks. Modulus results of each shared image is calculated to recognize cheaters of a shared image. Experimental results indicate that the proposed scheme is excellent at identifying cheated secret keys and shared images.

  4. Accounting conventions for discounting in the optimisation of protection

    International Nuclear Information System (INIS)

    Fleishman, A.B.

    1983-01-01

    Some of the implications which arise from the use of accounting conventions in the cost benefit framework for optimization of radiation protection are briefly examined. Some accounting techniques which appear not to discount future detriment costs do so, in fact, at a hidden fixed rate; others give a free choice over whether to discount and at what rate. (U.K.)

  5. On Sharing and Quasi-Sharing : The Tension between Sharing-Economy Practices, Public Policy, and Regulation

    NARCIS (Netherlands)

    Ranchordás, Sofia; Albinsson, Pia A.; Perera, B. Yasanthi

    2018-01-01

    This paper offers a critical and comparative overview of the main regulatory and policy challenges faced by regulators in the context of the sharing economy. The regulation of the sharing economy has been particularly challenging as regulators are being asked to balance the interests protected by

  6. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... accounts with a stated maturity greater than one year that do not compound interest on an annual or more... consumer agrees. (ii) In providing disclosures upon request, the institution may: (A) Specify an interest... applicable: (1) Rate information—(i) Annual percentage yield and interest rate. The “annual percentage yield...

  7. Can listed property shares be a surrogate for direct property investment behaviour?

    Directory of Open Access Journals (Sweden)

    Douw Boshoff

    2012-03-01

    Full Text Available The listed property sector in South Africa has grown to a size which could be considered to be a good representation of the income producing property market in general. Stock market listed property investment funds offer the opportunity to compare indirect property investment to direct property investment, which could bridge the gap between irrational investment behaviour and intrinsic asset values. This study investigates the relationship between listed property share prices and the property values in listed property funds. The share prices are correlated with various factors, such as the accounting ratios of the companies, the financial statements of the companies and general economic variables. The outcome of the study is an explanation of the behaviour of listed property shares, and its relationship to the direct property market and the general economy. This would assist in the explanation of market behaviour and provides the opportunity to more accurately predict portfolio asset values, which might be used in the valuation of individual real estate assets.

  8. Mere Gifting: Liking a Gift More Because It Is Shared.

    Science.gov (United States)

    Polman, Evan; Maglio, Sam J

    2017-11-01

    We investigated a type of mere similarity that describes owning the same item as someone else. Moreover, we examined this mere similarity in a gift-giving context, whereby givers gift something that they also buy for themselves (a behavior we call "companionizing"). Using a Heiderian account of balancing unit-sentiment relations, we tested whether gift recipients like gifts more when gifts are companionized. Akin to mere ownership, which describes people liking their possessions more merely because they own them, we tested a complementary prediction: whether people like their possessions more merely because others own them too. Thus, in a departure from previous work, we examined a type of similarity based on two people sharing the same material item. We find that this type of sharing causes gift recipients to like their gifts more, and feel closer to gift givers.

  9. Are there shared environmental influences on adolescent behavior? Evidence from a study of adoptive siblings.

    Science.gov (United States)

    Buchanan, Jacob P; McGue, Matt; Keyes, Margaret; Iacono, William G

    2009-09-01

    The failure to identify specific non-shared environmental influences on behavior coupled with the belief that shared environmental factors contribute minimally to individual differences in behavior has led to the concern that major environmental determinants of behavior may be idiosyncratic, and therefore undetectable. We used data on adoptive (N = 246) and biologically related (N = 130) same-sex sibling pairs (mean ages = 16.1 years older sibling; 13.8 years younger sibling) from the Sibling Interaction and Behavior Study (SIBS) to determine whether non-idiosyncratic environmental factors shared by siblings contributed to individual differences in a diverse set of behavioral outcomes. Evidence for shared environmental influence was sought for eight composite measures covering a wide array of adolescent functioning: Academic Achievement, Total IQ, Substance Use Disorders, Externalizing Disorders, Internalizing Disorders, Peer Groups, Disinhibited Personality, and Negative Emotionality. For six of eight composites, significant shared environmental effects, accounting for 14-22% of the variance, were observed for these same-sex sibling pairs. These findings support the use of adoptive sibling designs to directly estimate shared environmental effects and implicate the existence of systematic environmental influences on behavior that are potentially detectable.

  10. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    HERBEI (MOȚ IOANA

    2015-04-01

    Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

  11. 48 CFR 48.104-1 - Determining sharing period.

    Science.gov (United States)

    2010-10-01

    ..., based on planning and programming or production documentation at the time the VECP is accepted. The.... (c) For engineering-development contracts and contracts containing low-rate-initial-production or early production units, the end of the sharing period is based not on a calendar date, but on acceptance...

  12. Road crash fatality rates in France: a comparison of road user types, taking account of travel practices.

    Science.gov (United States)

    Bouaoun, Liacine; Haddak, Mohamed Mouloud; Amoros, Emmanuelle

    2015-02-01

    Travel practices are changing: bicycle and motorized two-wheeler (MTW) use are rising in some of France's large cities. These are cheaper modes of transport and therefore attractive at a time of economic crisis, but they also allow their users to avoid traffic congestion. At the same time, active transport modes such as walking and cycling are encouraged because they are beneficial to health and reduce pollution. It is therefore important to find out more about the road crash risks of the different modes of transport. To do this, we need to take account of the number of individuals who use each, and, even better, their travel levels. We estimated the exposure-based fatality rates for road traffic crashes in France, on the basis of the ratio between the number of fatalities and exposure to road accident risk. Fatality data were obtained from the French national police database of road traffic casualties in the period 2007-2008. Exposure data was estimated from the latest national household travel survey (ENTD) which was conducted from April 2007 to April 2008. Three quantities of travel were computed for each mode of transport: (1) the number of trips, (2) the distance traveled and (3) the time spent traveling. Annual fatality rates were assessed by road user type, age and sex. The overall annual fatality rates were 6.3 per 100 million trips, 5.8 per billion kilometers traveled and 0.20 per million hours spent traveling. The fatality rates differed according to road user type, age and sex. The risk of being killed was 20 to 32 times higher for motorized two-wheeler users than for car occupants. For cyclists, the risk of being killed, both on the basis of time spent traveling and the number of trips was about 1.5 times higher than for car occupants. Risk for pedestrians compared to car occupants was similar according to time spent traveling, lower according to the number of trips and higher according to the distance traveled. People from the 17-20 and 21-29 age

  13. Switch/router architectures shared-bus and shared-memory based systems

    CERN Document Server

    Aweya, James

    2018-01-01

    A practicing engineer's inclusive review of communication systems based on shared-bus and shared-memory switch/router architectures. This book delves into the inner workings of router and switch design in a comprehensive manner that is accessible to a broad audience. It begins by describing the role of switch/routers in a network, then moves on to the functional composition of a switch/router. A comparison of centralized versus distributed design of the architecture is also presented. The author discusses use of bus versus shared-memory for communication within a design, and also covers Quality of Service (QoS) mechanisms and configuration tools. Written in a simple style and language to allow readers to easily understand and appreciate the material presented, Switch/Router Architectures: Shared-Bus and Shared-Memory Based Systems discusses the design of multilayer switches—starting with the basic concepts and on to the basic architectures. It describes the evolution of multilayer switch designs and highli...

  14. Quorum sensing influences Vibrio harveyi growth rates in a manner not fully accounted for by the marker effect of bioluminescence.

    Science.gov (United States)

    Nackerdien, Zeena E; Keynan, Alexander; Bassler, Bonnie L; Lederberg, Joshua; Thaler, David S

    2008-02-27

    The light-emitting Vibrios provide excellent material for studying the interaction of cellular communication with growth rate because bioluminescence is a convenient marker for quorum sensing. However, the use of bioluminescence as a marker is complicated because bioluminescence itself may affect growth rate, e.g. by diverting energy. The marker effect was explored via growth rate studies in isogenic Vibrio harveyi (Vh) strains altered in quorum sensing on the one hand, and bioluminescence on the other. By hypothesis, growth rate is energy limited: mutants deficient in quorum sensing grow faster because wild type quorum sensing unleashes bioluminescence and bioluminescence diverts energy. Findings reported here confirm a role for bioluminescence in limiting Vh growth rate, at least under the conditions tested. However, the results argue that the bioluminescence is insufficient to explain the relationship of growth rate and quorum sensing in Vh. A Vh mutant null for all genes encoding the bioluminescence pathway grew faster than wild type but not as fast as null mutants in quorum sensing. Vh quorum sensing mutants showed altered growth rates that do not always rank with their relative increase or decrease in bioluminescence. In addition, the cell-free culture fluids of a rapidly growing Vibrio parahaemolyticus (Vp) strain increased the growth rate of wild type Vh without significantly altering Vh's bioluminescence. The same cell-free culture fluid increased the bioluminescence of Vh quorum mutants. The effect of quorum sensing on Vh growth rate can be either positive or negative and includes both bioluminescence-dependent and independent components. Bioluminescence tends to slow growth rate but not enough to account for the effects of quorum sensing on growth rate.

  15. Quorum sensing influences Vibrio harveyi growth rates in a manner not fully accounted for by the marker effect of bioluminescence.

    Directory of Open Access Journals (Sweden)

    Zeena E Nackerdien

    2008-02-01

    Full Text Available The light-emitting Vibrios provide excellent material for studying the interaction of cellular communication with growth rate because bioluminescence is a convenient marker for quorum sensing. However, the use of bioluminescence as a marker is complicated because bioluminescence itself may affect growth rate, e.g. by diverting energy.The marker effect was explored via growth rate studies in isogenic Vibrio harveyi (Vh strains altered in quorum sensing on the one hand, and bioluminescence on the other. By hypothesis, growth rate is energy limited: mutants deficient in quorum sensing grow faster because wild type quorum sensing unleashes bioluminescence and bioluminescence diverts energy. Findings reported here confirm a role for bioluminescence in limiting Vh growth rate, at least under the conditions tested. However, the results argue that the bioluminescence is insufficient to explain the relationship of growth rate and quorum sensing in Vh. A Vh mutant null for all genes encoding the bioluminescence pathway grew faster than wild type but not as fast as null mutants in quorum sensing. Vh quorum sensing mutants showed altered growth rates that do not always rank with their relative increase or decrease in bioluminescence. In addition, the cell-free culture fluids of a rapidly growing Vibrio parahaemolyticus (Vp strain increased the growth rate of wild type Vh without significantly altering Vh's bioluminescence. The same cell-free culture fluid increased the bioluminescence of Vh quorum mutants.The effect of quorum sensing on Vh growth rate can be either positive or negative and includes both bioluminescence-dependent and independent components. Bioluminescence tends to slow growth rate but not enough to account for the effects of quorum sensing on growth rate.

  16. The Sharing Economy

    OpenAIRE

    Reinhold, Stephan; Dolnicar, Sara

    2017-01-01

    Peer-to-peer accommodation networks in general, and Airbnb in specific, are frequently referred to as part of the sharing economy. This chapter provides an overview of key characteristics of the sharing economy, discusses how these characteristics relate to peer-to-peer accommodation, and positions peer-to-peer accommodation networks within the sharing economy.

  17. Frequency Resource Sharing and Allocation Scheme Based on Coalition Formation Game in Hybrid D2D-Cellular Network

    Directory of Open Access Journals (Sweden)

    Qing Ou

    2015-01-01

    Full Text Available A distributed cooperation scheme on frequency resource sharing is proposed to improve the quality of service (QoS in device-to-device (D2D communications underlaying cellular networks. Specifically, we formulate the resource allocation problem as a coalition formation game with transferable utility, in which all users have the incentive to cooperate with some others and form a competitive group to maximize the probability of obtaining their favorite spectrum resources. Taking the cost for coalition formation into account, such as the path loss for data sharing, we prove that the core of the proposed game is empty, which shows the impossibility of grand coalition. Hence, we propose a distributed merge-and-split based coalition formation algorithm based on a new defined Max-Coalition order to effectively solve the coalition game. Compared with the exhaustive search, our algorithm has much lower computer complexity. In addition, we prove that stability and convergence of the proposed algorithm using the concept of a defection function. Finally, the simulation results show that the proposed scheme achieves a suboptimal performance in terms of network sum rate compared with the centralized optimal resource allocation scheme obtained via exhaustive search.

  18. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  19. Sharing electronic health records: the patient view

    Directory of Open Access Journals (Sweden)

    John Powell

    2006-03-01

    Full Text Available The introduction of a national electronic health record system to the National Health Service (NHS has raised concerns about issues of data accuracy, security and confidentiality. The primary aim of this project was to identify the extent to which primary care patients will allow their local electronic record data to be shared on a national database. The secondary aim was to identify the extent of inaccuracies in the existing primary care records, which will be used to populate the new national Spine. Fifty consecutive attenders to one general practitioner were given a paper printout of their full primary care electronic health record. Participants were asked to highlight information which they would not want to be shared on the national electronic database of records, and information which they considered to be incorrect. There was a 62% response rate (31/50. Five of the 31 patients (16% identified information that they would not want to be shared on the national record system. The items they identified related almost entirely to matters of pregnancy, contraception, sexual health and mental health. Ten respondents (32% identified incorrect information in their records (some of these turned out to be correct on further investigation. The findings in relation to data sharing fit with the commonly held assumption that matters related to sensitive or embarrassing issues, which may affect how the patient will be treated by other individuals or institutions, are most likely to be censored by patients. Previous work on this has tended to ask hypothetical questions concerning data sharing rather than examine a real situation. A larger study of representative samples of patients in both primary and secondary care settings is needed to further investigate issues of data sharing and consent.

  20. An Exploratory Account of Incentives for Underexploitation in an Open Innovation Environment

    DEFF Research Database (Denmark)

    Piirainen, Kalle; Raivio, Tuomas; Lähteenmäki-smith, Kaisa

    2014-01-01

    This paper presents an empirical account of incentives for underexploiting intellectual property in an open innovation setting. In this exploratory empirical account the phenomenon is observed in a research, development and innovation program where participants are required to share intellectual...... such an event is not only costly in terms of time and resources, but can in fact render IPR effectively worthless in terms of commercial exploitation and block innovation. This finding is pertinent to policy makers designing research, development and innovation instruments, as well as for managers who need...... to make choices how to implement open practices in innovation....

  1. A Simple Account of the Behavior of Long-Term Interest Rates.

    OpenAIRE

    Campbell, John Y; Shiller, Robert J

    1984-01-01

    Recent empirical research on the term structure of interest rates has shown that the long-term interest rate is well described by a distributed lag on short-term interest rates, but does not conform to the expectations theory of the term structure. It has been suggested that the long rate "overreacts" to the short rate. This paper presents aunified taxonomy of risk premia, or deviations from the expectations theory. This enables the hypothesis of overreaction to be formally stated. It is show...

  2. On Converting Secret Sharing Scheme to Visual Secret Sharing Scheme

    Directory of Open Access Journals (Sweden)

    Wang Daoshun

    2010-01-01

    Full Text Available Abstract Traditional Secret Sharing (SS schemes reconstruct secret exactly the same as the original one but involve complex computation. Visual Secret Sharing (VSS schemes decode the secret without computation, but each share is m times as big as the original and the quality of the reconstructed secret image is reduced. Probabilistic visual secret sharing (Prob.VSS schemes for a binary image use only one subpixel to share the secret image; however the probability of white pixels in a white area is higher than that in a black area in the reconstructed secret image. SS schemes, VSS schemes, and Prob. VSS schemes have various construction methods and advantages. This paper first presents an approach to convert (transform a -SS scheme to a -VSS scheme for greyscale images. The generation of the shadow images (shares is based on Boolean XOR operation. The secret image can be reconstructed directly by performing Boolean OR operation, as in most conventional VSS schemes. Its pixel expansion is significantly smaller than that of VSS schemes. The quality of the reconstructed images, measured by average contrast, is the same as VSS schemes. Then a novel matrix-concatenation approach is used to extend the greyscale -SS scheme to a more general case of greyscale -VSS scheme.

  3. Younger and older adults' collaborative recall of shared and unshared emotional pictures.

    Science.gov (United States)

    Barber, Sarah J; Castrellon, Jaime J; Opitz, Philipp; Mather, Mara

    2017-07-01

    Although a group of people working together recalls more items than any one individual, they recall fewer unique items than the same number of people working apart whose responses are combined. This is known as collaborative inhibition, and it is a robust effect that occurs for both younger and older adults. However, almost all previous studies documenting collaborative inhibition have used stimuli that were neutral in emotional valence, low in arousal, and studied by all group members. In the current experiments, we tested the impact of picture-stimuli valence, picture-stimuli arousal, and information distribution in modulating the magnitude of collaborative inhibition. We included both younger and older adults because there are age differences in how people remember emotional pictures that could modulate any effects of emotion on collaborative inhibition. Results revealed that when information was shared (i.e., studied by all group members), there were robust collaborative inhibition effects for both neutral and emotional stimuli for both younger and older adults. However, when information was unshared (i.e., studied by only a single group member), these effects were attenuated. Together, these results provide mixed support for the retrieval strategy disruption account of collaborative inhibition. Supporting the retrieval strategy disruption account, unshared study information was less susceptible to collaborative inhibition than shared study information. Contradicting the retrieval strategy disruption account, emotional valence and arousal did not modulate the magnitude of collaborative inhibition despite the fact that participants clustered the emotional, but not neutral, information together in memory.

  4. Yalın düşünce ve Muhasebe (Lean Thinking and Accounting

    Directory of Open Access Journals (Sweden)

    Baki Rıza BALCI

    2011-01-01

    Full Text Available The aim of this article is to introduce the relationship between Lean Thinking and Accounting. It is explained in detail the kinds of reports generated when Lean Thinking implemented in accounting.It is identified that accounting, which could not keep pace with Lean Transformation and remain traditional, shares the failures of companies, who went Lean. This article emphasize that the companies that want to transform themselves into Lean, have to generate proper reports that suit Lean transformation. The types of reports are explained.Literature was scanned and some sample reports are submitted to the Turkish companies that want to go Lean and successful in their Lean efforts.

  5. The Current and Projected Taxpayer Shares of US Health Costs.

    Science.gov (United States)

    Himmelstein, David U; Woolhandler, Steffie

    2016-03-01

    We estimated taxpayers' current and projected share of US health expenditures, including government payments for public employees' health benefits as well as tax subsidies to private health spending. We tabulated official Centers for Medicare and Medicaid Services figures on direct government spending for health programs and public employees' health benefits for 2013, and projected figures through 2024. We calculated the value of tax subsidies for private spending from official federal budget documents and figures for state and local tax collections. Tax-funded health expenditures totaled $1.877 trillion in 2013 and are projected to increase to $3.642 trillion in 2024. Government's share of overall health spending was 64.3% of national health expenditures in 2013 and will rise to 67.1% in 2024. Government health expenditures in the United States account for a larger share of gross domestic product (11.2% in 2013) than do total health expenditures in any other nation. Contrary to public perceptions and official Centers for Medicare and Medicaid Services estimates, government funds most health care in the United States. Appreciation of government's predominant role in health funding might encourage more appropriate and equitable targeting of health expenditures.

  6. Share your sweets

    DEFF Research Database (Denmark)

    Byrnit, Jill; Høgh-Olesen, Henrik; Makransky, Guido

    2015-01-01

    study to examine the sharing behavior of groups of captive chimpanzees and bonobos when introducing the same type of food (branches) manipulated to be of two different degrees of desirability (with or without syrup). Results showed that, the large majority of food transfers in both species came about...... as sharing in which group members were allowed to co-feed or remove food from the stock of the food possessor, and the introduction of high-value food resulted in more sharing, not less. Food sharing behavior differed between species in that chimpanzees displayed significantly more begging behavior than...

  7. Pitfalls in the statistical examination and interpretation of the correspondence between physician and patient satisfaction ratings and their relevance for shared decision making research

    Science.gov (United States)

    2011-01-01

    Background The correspondence of satisfaction ratings between physicians and patients can be assessed on different dimensions. One may examine whether they differ between the two groups or focus on measures of association or agreement. The aim of our study was to evaluate methodological difficulties in calculating the correspondence between patient and physician satisfaction ratings and to show the relevance for shared decision making research. Methods We utilised a structured tool for cardiovascular prevention (arriba™) in a pragmatic cluster-randomised controlled trial. Correspondence between patient and physician satisfaction ratings after individual primary care consultations was assessed using the Patient Participation Scale (PPS). We used the Wilcoxon signed-rank test, the marginal homogeneity test, Kendall's tau-b, weighted kappa, percentage of agreement, and the Bland-Altman method to measure differences, associations, and agreement between physicians and patients. Results Statistical measures signal large differences between patient and physician satisfaction ratings with more favourable ratings provided by patients and a low correspondence regardless of group allocation. Closer examination of the raw data revealed a high ceiling effect of satisfaction ratings and only slight disagreement regarding the distributions of differences between physicians' and patients' ratings. Conclusions Traditional statistical measures of association and agreement are not able to capture a clinically relevant appreciation of the physician-patient relationship by both parties in skewed satisfaction ratings. Only the Bland-Altman method for assessing agreement augmented by bar charts of differences was able to indicate this. Trial registration ISRCTN: ISRCT71348772 PMID:21592337

  8. National Marriage and Divorce Rate Trends

    Science.gov (United States)

    ... Vital Statistics Online National Death Index NCHS National Marriage and Divorce Rate Trends Recommend on Facebook Tweet Share Compartir Provisional number of marriages and marriage rate: United States, 2000-2014 Year ...

  9. Interference MAC: Impact of improper Gaussian signaling on the rate region Pareto boundary

    KAUST Repository

    Kariminezhad, Ali

    2017-11-02

    Meeting the challenges of 5G demands better exploitation of the available spectrum by allowing multiple parties to share resources. For instance, a secondary unlicensed system can share resources with the cellular uplink of a primary licensed system for an improved spectral efficiency. This induces interference which has to be taken into account when designing such a system. A simple yet robust strategy is treating interference as noise (TIN), which is widely adapted in practice. It is thus important to study the capabilities and limitations of TIN in such scenarios. In this paper, we study this scenario modelled as multiple access channel (MAC) interfered by a Point-to-Point (P2P) channel, where we focus on the characterization of the rate region. We use improper Gaussian signaling (instead of proper) at the transmitters to increase the design flexibility, which offers the freedom of optimizing the transmit signal pseudo-variance in addition to its variance. We formulate the weighted max-min problem as a semidefinite program, and use semidefinite relaxation (SDR) to obtain a near-optimal solution. Numerical optimizations show that, by improper Gaussian signaling the achievable rates can be improved upto three times when compared to proper Gaussian signaling.

  10. File sharing

    NARCIS (Netherlands)

    van Eijk, N.

    2011-01-01

    ‘File sharing’ has become generally accepted on the Internet. Users share files for downloading music, films, games, software etc. In this note, we have a closer look at the definition of file sharing, the legal and policy-based context as well as enforcement issues. The economic and cultural

  11. Meaningful Share Generation for Increased Number of Secrets in Visual Secret-Sharing Scheme

    Directory of Open Access Journals (Sweden)

    Mustafa Ulutas

    2010-01-01

    Full Text Available This paper presents a new scheme for hiding two halftone secret images into two meaningful shares created from halftone cover images. Meaningful shares are more desirable than noise-like (meaningless shares in Visual Secret Sharing because they look natural and do not attract eavesdroppers' attention. Previous works in the field focus on either increasing number of secrets or creating meaningful shares for one secret image. The method outlined in this paper both increases the number of secrets and creates meaningful shares at the same time. While the contrast ratio of shares is equal to that of Extended Visual Cryptography, two secrets are encoded into two shares as opposed to one secret in the Extended Visual Cryptography. Any two natural-looking images can be used as cover unlike the Halftone Visual Cryptography method where one cover should be the negative of the other cover image and can only encode one secret. Effectiveness of the proposed method is verified by an experiment.

  12. Ventilation rate in equilibrium factor measurements with solid state nuclear track detectors (SSNTD)

    International Nuclear Information System (INIS)

    Gil, L.R.; Leitao, R.M.S.; Marques, A.; Rivera, A.

    1994-08-01

    Ventilation rate values are calculated from track density measurements in solid state nuclear track detectors (SSNTD), both when ventilation is the main cause of radioactive disequilibrium in radon progeny and when it shares importance with other agents. The method consists in exposing a SSNTD of high intrinsic efficiency (CR-39) in filtered and unfiltered conditions and, in addition, covered with a thin Aluminium foil, to stop alpha particles from 218 Po and 222 Rn. No calibrations are required but, when necessary, independent measurements of the loss rates of radioactivity to aerosol and to walls have to perform. Ventilation rates depend upon geometry detection efficiencies for alpha particles, here obtained by Monte Carlo simulation, taking into account the space distribution of emission positions. This may lead to sizeable corrections in ventilation and equilibrium factor values. Since geometric detection efficiencies depend upon alpha-particle ranges in air, the influences of barometric variables are also discussed. (author). 7 refs

  13. Best practice for analysis of shared clinical trial data

    Directory of Open Access Journals (Sweden)

    Sally Hollis

    2016-07-01

    Full Text Available Abstract Background Greater transparency, including sharing of patient-level data for further research, is an increasingly important topic for organisations who sponsor, fund and conduct clinical trials. This is a major paradigm shift with the aim of maximising the value of patient-level data from clinical trials for the benefit of future patients and society. We consider the analysis of shared clinical trial data in three broad categories: (1 reanalysis - further investigation of the efficacy and safety of the randomized intervention, (2 meta-analysis, and (3 supplemental analysis for a research question that is not directly assessing the randomized intervention. Discussion In order to support appropriate interpretation and limit the risk of misleading findings, analysis of shared clinical trial data should have a pre-specified analysis plan. However, it is not generally possible to limit bias and control multiplicity to the extent that is possible in the original trial design, conduct and analysis, and this should be acknowledged and taken into account when interpreting results. We highlight a number of areas where specific considerations arise in planning, conducting, interpreting and reporting analyses of shared clinical trial data. A key issue is that that these analyses essentially share many of the limitations of any post hoc analyses beyond the original specified analyses. The use of individual patient data in meta-analysis can provide increased precision and reduce bias. Supplemental analyses are subject to many of the same issues that arise in broader epidemiological analyses. Specific discussion topics are addressed within each of these areas. Summary Increased provision of patient-level data from industry and academic-led clinical trials for secondary research can benefit future patients and society. Responsible data sharing, including transparency of the research objectives, analysis plans and of the results will support appropriate

  14. Playing with Strangers: Which Shared Traits Attract Us Most to New People?

    Science.gov (United States)

    Launay, Jacques; Dunbar, Robin I M

    2015-01-01

    Homophily, the tendency for individuals to associate with those who are most similar to them, has been well documented. However, the influence of different kinds of similarity (e.g. relating to age, music taste, ethical views) in initial preferences for a stranger have not been compared. In the current study, we test for a relationship between sharing a variety of traits (i.e. having different kinds of similarity) with a stranger and the perceived likeability of that stranger. In two online experiments, participants were introduced to a series of virtual partners with whom they shared traits, and subsequently carried out activities designed to measure positivity directed towards those partners. Greater numbers of shared traits led to linearly increasing ratings of partner likeability and ratings on the Inclusion of Other in Self scale. We identified several consistent predictors of these two measures: shared taste in music, religion and ethical views. These kinds of trait are likely to be judged as correlates of personality or social group, and may therefore be used as proxies of more in-depth information about a person who might be socially more relevant.

  15. Playing with Strangers: Which Shared Traits Attract Us Most to New People?

    Directory of Open Access Journals (Sweden)

    Jacques Launay

    Full Text Available Homophily, the tendency for individuals to associate with those who are most similar to them, has been well documented. However, the influence of different kinds of similarity (e.g. relating to age, music taste, ethical views in initial preferences for a stranger have not been compared. In the current study, we test for a relationship between sharing a variety of traits (i.e. having different kinds of similarity with a stranger and the perceived likeability of that stranger. In two online experiments, participants were introduced to a series of virtual partners with whom they shared traits, and subsequently carried out activities designed to measure positivity directed towards those partners. Greater numbers of shared traits led to linearly increasing ratings of partner likeability and ratings on the Inclusion of Other in Self scale. We identified several consistent predictors of these two measures: shared taste in music, religion and ethical views. These kinds of trait are likely to be judged as correlates of personality or social group, and may therefore be used as proxies of more in-depth information about a person who might be socially more relevant.

  16. Sharing family and household:

    DEFF Research Database (Denmark)

    Winther, Ida Wentzel

    Keynote: Family relationships are normatively assumed to be characterized by ‘sharing’, such as living together in the same home, occupying the same place, sharing stuff, blood and biology, spending special and ordinary time together, and consequently creating shared biographical experiences....... In that way, families are thrown into togetherness. At the same time, we see families in varying forms where 'sharing' is lived and contested differently. In Denmark, many children live in nuclear families, and many live in different variations of more than one household. For those who share household...... and family, 'sharing' will be a basic condition. No matter what, they should share life circumstances, more stories, more places and spaces, more households families with both kin and non-kin. This keynote addresses the particular of children’s experiences of living apart and/or living together in sharing...

  17. A Connective Ethnography of Peer Knowledge Sharing and Diffusion in a Tween Virtual World

    Science.gov (United States)

    Fields, Deborah A.; Kafai, Yasmin B.

    2009-01-01

    Prior studies have shown how knowledge diffusion occurs in classrooms and structured small groups around assigned tasks yet have not begun to account for widespread knowledge sharing in more native, unstructured group settings found in online games and virtual worlds. In this paper, we describe and analyze how an insider gaming practice spread…

  18. Beyond Traditional Literacy Instruction: Toward an Account-Based Literacy Training Curriculum in Libraries

    Science.gov (United States)

    Cirella, David

    2012-01-01

    A diverse group, account-based services include a wide variety of sites commonly used by patrons, including online shopping sites, social networks, photo- and video-sharing sites, banking and financial sites, government services, and cloud-based storage. Whether or not a piece of information is obtainable online must be considered when creating…

  19. Achievable data rate in spectrum-sharing channels with variable-rate variable-power primary users

    KAUST Repository

    Yang, Yuli; Aï ssa, Sonia

    2012-01-01

    In this work, we propose a transmission strategy for secondary users (SUs) within a cognitive radio network where primary users (PUs) exploit variable-rate variable-power modulation. By monitoring the PU's transmissions, the SU adjusts its transmit

  20. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    Science.gov (United States)

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

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

  1. 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.

  2. User Satisfaction and Dissatisfaction in the App Sharing Economy

    DEFF Research Database (Denmark)

    Netter, Sarah

    2017-01-01

    There are a growing number of two-sided platforms providing innovative approaches to consuming fashion by means of sharing. However, the high failure rate of these entrepreneurial endeavours suggests that better knowledge of the barriers faced by these platforms is paramount. This chapter proposes...

  3. Consumer and relationship factors associated with shared decision making in mental health consultations.

    Science.gov (United States)

    Matthias, Marianne S; Fukui, Sadaaki; Kukla, Marina; Eliacin, Johanne; Bonfils, Kelsey A; Firmin, Ruth L; Oles, Sylwia K; Adams, Erin L; Collins, Linda A; Salyers, Michelle P

    2014-12-01

    This study explored the association between shared decision making and consumers' illness management skills and consumer-provider relationships. Medication management appointments for 79 consumers were audio recorded. Independent coders rated overall shared decision making, minimum level of shared decision making, and consumer-provider agreement for 63 clients whose visit included a treatment decision. Mental health diagnoses, medication adherence, patient activation, illness management, working alliance, and length of consumer-provider relationships were also assessed. Correlation analyses were used to determine relationships among measures. Overall shared decision making was not associated with any variables. Minimum levels of shared decision making were associated with higher scores on the bond subscale of the Working Alliance Inventory, indicating a higher degree of liking and trust, and with better medication adherence. Agreement was associated with shorter consumer-provider relationships. Consumer-provider relationships and shared decision making might have a more nuanced association than originally thought.

  4. Job sharing. Part 1.

    Science.gov (United States)

    Anderson, K; Forbes, R

    1989-01-01

    This article is the first of a three part series discussing the impact of nurses job sharing at University Hospital, London, Ontario. This first article explores the advantages and disadvantages of job sharing for staff nurses and their supervising nurse manager, as discussed in the literature. The results of a survey conducted on a unit with a large number of job sharing positions, concur with literature findings. The second article will present the evaluation of a pilot project in which two nurses job share a first line managerial position in the Operating Room. The third article will relate the effects of job sharing on women's perceived general well being. Job sharing in all areas, is regarded as a positive experience by both nurse and administrators.

  5. Optimized load sharing control by means of thermal reliability management

    DEFF Research Database (Denmark)

    Nesgaard, Carsten; Andersen, Michael Andreas E.

    2004-01-01

    time and system cost. However, due to non-ideal parts each converter unit deviates from the ideal case, which makes a power system comprised of parallel-connected converters a rather poor performing system. To account for the non-ideal parts some form of load sharing is needed, whereby it is ensured......With new applications for high-current low-output voltage power systems emerging nearly every day the need for new and cost-efficient power system designs is a matter of course. As output voltage levels continue to decrease an approach that seems more and more attractive is the implementation...... that each converter in the configuration delivers its share of the total output power. In other words parallel-operation of multiple converters is employed when specifications require a highly reliable system, designable within a very short time frame and at low costs. However, to make full use...

  6. Should Earnings per Share (EPS) Be Taught as a Means of Comparing Intercompany Performance?

    Science.gov (United States)

    Jordan, Charles E.; Clark, Stanley J.; Smith, W. Robert

    2007-01-01

    Accounting standards state that the purpose of presenting earnings per share (EPS) is to provide financial statement users with information on the performance of a single entity. Yet, several textbook authors go further to state that EPS can be used to make comparisons among firms. In this article, the authors show that although EPS comparisons…

  7. PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA

    Directory of Open Access Journals (Sweden)

    Yunika Murdayanti

    2012-03-01

    Full Text Available Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentation about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be categorized as other economic factors or non-economic factors.

  8. The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands

    NARCIS (Netherlands)

    A. de Jong (Abe); M.A. Rosellón (Miguel); P. Verwijmeren (Patrick)

    2006-01-01

    textabstractThe consequences of international accounting standards are likely to reach beyond the impact on financial statements. This paper demonstrates one of the economic implications of international standards. We focus on the impact of the IFRS regulation on preference shares (IAS 32) in the

  9. Option pricing: a flexible tool to disseminate shared savings contracts.

    Science.gov (United States)

    Friedberg, Mark W; Buendia, Anthony M; Lauderdale, Katherine E; Hussey, Peter S

    2013-08-01

    Due to volatility in healthcare costs, shared savings contracts can create systematic financial losses for payers, especially when contracting with smaller providers. To improve the business case for shared savings, we calculated the prices of financial options that payers can "sell" to providers to offset these losses. Using 2009 to 2010 member-level total cost of care data from a large commercial health plan, we calculated option prices by applying a bootstrap simulation procedure. We repeated these simulations for providers of sizes ranging from 500 to 60,000 patients and for shared savings contracts with and without key design features (minimum savings thresholds,bonus caps, cost outlier truncation, and downside risk) and under assumptions of zero, 1%, and 2% real cost reductions due to the shared savings contracts. Assuming no real cost reduction and a 50% shared savings rate, per patient option prices ranged from $225 (3.1% of overall costs) for 500-patient providers to $23 (0.3%) for 60,000-patient providers. Introducing minimum savings thresholds, bonus caps, cost outlier truncation, and downside risk reduced these option prices. Option prices were highly sensitive to the magnitude of real cost reductions. If shared savings contracts cause 2% reductions in total costs, option prices fall to zero for all but the smallest providers. Calculating the prices of financial options that protect payers and providers from downside risk can inject flexibility into shared savings contracts, extend such contracts to smaller providers, and clarify the tradeoffs between different contract designs, potentially speeding the dissemination of shared savings.

  10. Job Sharing--Opportunities or Headaches?

    Science.gov (United States)

    Leighton, Patricia

    1986-01-01

    Discusses the issue of job sharing as a new alternative available to workers. Topics covered include (1) a profile of job sharers, (2) response to job sharing, (3) establishing a job share, (4) job sharing in operation, and (5) legal analysis of job sharing. (CH)

  11. Facilitating Knowledge Sharing

    DEFF Research Database (Denmark)

    Holdt Christensen, Peter

    knowledge sharing is to ensure that the exchange is seen as equitable for the parties involved, and by viewing the problems of knowledge sharing as motivational problems situated in different organizational settings, the paper explores how knowledge exchange can be conceptualized as going on in four...... distinct situations of exchange denominated organizational exchange yielding extrinsic rewards, organizational exchange yielding intrinsic rewards, financial exchange, and social exchange. The paper argues that each situation of exchange has distinct assumptions about individual behaviour...... and the intermediaries regulating the exchange, and facilitating knowledge sharing should therefore be viewed as a continuum of practices under the influence of opportunistic behaviour, obedience or organizational citizenship behaviour. Keywords: Knowledge sharing, motivation, organizational settings, situations...

  12. Data-Sharing Method for Multi-Smart Devices at Close Range

    Directory of Open Access Journals (Sweden)

    Myoungbeom Chung

    2015-01-01

    Full Text Available We proposed a useful data-sharing method among multi-smart devices at close range using inaudible frequencies and Wi-Fi. The existing near data-sharing methods mostly use Bluetooth technology, but these methods have the problem of being unable to be operated using different operating systems. To correct this flaw, the proposed method that uses inaudible frequencies through the inner speaker and microphone of smart device can solve the problems of the existing methods. Using the proposed method, the sending device generates trigger signals composed of inaudible sound. Moreover, smart devices that receive the signals obtain the shared data from the sending device through Wi-Fi. To evaluate the efficacy of the proposed method, we developed a near data-sharing application based on the trigger signals and conducted a performance evaluation experiment. The success rate of the proposed method was 98.8%. Furthermore, we tested the user usability of the Bump application and the proposed method and found that the proposed method is more useful than Bump. Therefore, the proposed method is an effective approach for sharing data practically among multi-smart devices at close range.

  13. Cross-Layer Design in Dynamic Spectrum Sharing Systems

    Directory of Open Access Journals (Sweden)

    Shadmand A

    2010-01-01

    Full Text Available We consider a dynamic spectrum sharing system consisting of a primary user, whose licensed spectrum is allowed to be accessed by a secondary user as long as it does not violate the prescribed interference limit inflicted on the primary user. Assuming the Nakagami- block-fading environment, we aim at maximizing the performance of secondary user's link in terms of average spectral efficiency (ASE and error performance under the specified packet error rate (PER and average interference limit constraints. To this end, we employ a cross-layer design policy which combines adaptive power and coded discrete M-QAM modulation scheme at the physical layer with a truncated automatic repeat request (ARQ protocol at the data link layer, and simultaneously satisfies the aforementioned constraints. Numerical results affirm that the secondary link of spectrum sharing system combining ARQ with adaptive modulation and coding (AMC achieves significant gain in ASE depending on the maximum number of retransmissions initiated by the ARQ protocol. The results further indicate that the ARQ protocol essentially improves the packet loss rate performance of the secondary link.

  14. @AACAnatomy twitter account goes live: A sustainable social media model for professional societies.

    Science.gov (United States)

    Benjamin, Hannah K; Royer, Danielle F

    2018-05-01

    Social media, with its capabilities of fast, global information sharing, provides a useful medium for professional development, connecting and collaborating with peers, and outreach. The goals of this study were to describe a new, sustainable model for Twitter use by professional societies, and analyze its impact on @AACAnatomy, the Twitter account of the American Association of Clinical Anatomists. Under supervision of an Association committee member, an anatomy graduate student developed a protocol for publishing daily tweets for @AACAnatomy. Five tweet categories were used: Research, Announcements, Replies, Engagement, and Community. Analytics from the 6-month pilot phase were used to assess the impact of the new model. @AACAnatomy had a steady average growth of 33 new followers per month, with less than 10% likely representing Association members. Research tweets, based on Clinical Anatomy articles with an abstract link, were the most shared, averaging 5,451 impressions, 31 link clicks, and nine #ClinAnat hashtag clicks per month. However, tweets from non-Research categories accounted for the highest impression and engagement metrics in four out of six months. For all tweet categories, monthly averages show consistent interaction of followers with the account. Daily tweet publication resulted in a 103% follower increase. An active Twitter account successfully facilitated regular engagement with @AACAnatomy followers and the promotion of clinical anatomy topics within a broad community. This Twitter model has the potential for implementation by other societies as a sustainable medium for outreach, networking, collaboration, and member engagement. Clin. Anat. 31:566-575, 2018. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

  15. 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.

  16. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  17. 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...

  18. When data sharing gets close to 100%: what human paleogenetics can teach the open science movement.

    Science.gov (United States)

    Anagnostou, Paolo; Capocasa, Marco; Milia, Nicola; Sanna, Emanuele; Battaggia, Cinzia; Luzi, Daniela; Destro Bisol, Giovanni

    2015-01-01

    This study analyzes data sharing regarding mitochondrial, Y chromosomal and autosomal polymorphisms in a total of 162 papers on ancient human DNA published between 1988 and 2013. The estimated sharing rate was not far from totality (97.6% ± 2.1%) and substantially higher than observed in other fields of genetic research (evolutionary, medical and forensic genetics). Both a questionnaire-based survey and the examination of Journals' editorial policies suggest that this high sharing rate cannot be simply explained by the need to comply with stakeholders requests. Most data were made available through body text, but the use of primary databases increased in coincidence with the introduction of complete mitochondrial and next-generation sequencing methods. Our study highlights three important aspects. First, our results imply that researchers' awareness of the importance of openness and transparency for scientific progress may complement stakeholders' policies in achieving very high sharing rates. Second, widespread data sharing does not necessarily coincide with a prevalent use of practices which maximize data findability, accessibility, useability and preservation. A detailed look at the different ways in which data are released can be very useful to detect failures to adopt the best sharing modalities and understand how to correct them. Third and finally, the case of human paleogenetics tells us that a widespread awareness of the importance of Open Science may be important to build reliable scientific practices even in the presence of complex experimental challenges.

  19. Facilitating the formation of accountable care organizations in rural areas.

    Science.gov (United States)

    Baloh, Jure; Zhu, Xi; Vaughn, Tom; MacKinney, A Clinton; Mueller, Keith J; Ullrich, Fred; Nattinger, Matthew

    2014-07-01

    This Policy Brief presents characteristics contributing to the formation of four accountable care organizations (ACOs) that serve rural Medicare beneficiaries. Doing so provides considerations for provider organizations contemplating creating rural-based ACOs. Key Findings. (1) Previous organizational integration and risk-sharing experience facilitated ACO formation. (2) Use of an electronic health record system fostered core ACO capabilities, including care coordination and population health management. (3) Partnerships across the care continuum supported utilization of local health care resources.

  20. Business models of sharing economy companies : exploring features responsible for sharing economy companies’ internationalization

    OpenAIRE

    Kosintceva, Aleksandra

    2016-01-01

    This paper is dedicated to the sharing economy business models and their features responsible for internationalization. The study proposes derived definitions for the concepts of “sharing economy” and “business model” and first generic sharing economy business models typology. The typology was created through the qualitative analysis of secondary data on twenty sharing economy companies from nine different industries. The outlined categories of sharing economy business models a...

  1. A fuzzy set preference model for market share analysis

    Science.gov (United States)

    Turksen, I. B.; Willson, Ian A.

    1992-01-01

    Consumer preference models are widely used in new product design, marketing management, pricing, and market segmentation. The success of new products depends on accurate market share prediction and design decisions based on consumer preferences. The vague linguistic nature of consumer preferences and product attributes, combined with the substantial differences between individuals, creates a formidable challenge to marketing models. The most widely used methodology is conjoint analysis. Conjoint models, as currently implemented, represent linguistic preferences as ratio or interval-scaled numbers, use only numeric product attributes, and require aggregation of individuals for estimation purposes. It is not surprising that these models are costly to implement, are inflexible, and have a predictive validity that is not substantially better than chance. This affects the accuracy of market share estimates. A fuzzy set preference model can easily represent linguistic variables either in consumer preferences or product attributes with minimal measurement requirements (ordinal scales), while still estimating overall preferences suitable for market share prediction. This approach results in flexible individual-level conjoint models which can provide more accurate market share estimates from a smaller number of more meaningful consumer ratings. Fuzzy sets can be incorporated within existing preference model structures, such as a linear combination, using the techniques developed for conjoint analysis and market share estimation. The purpose of this article is to develop and fully test a fuzzy set preference model which can represent linguistic variables in individual-level models implemented in parallel with existing conjoint models. The potential improvements in market share prediction and predictive validity can substantially improve management decisions about what to make (product design), for whom to make it (market segmentation), and how much to make (market share

  2. Embodied accounts of HIV and hope: using audio diaries with interviews.

    Science.gov (United States)

    Bernays, Sarah; Rhodes, Tim; Jankovic Terzic, Katarina

    2014-05-01

    Capturing the complexity of the experience of chronic illness over time presents significant methodological and ethical challenges. In this article, we present methodological and substantive insights from a longitudinal qualitative study with 20 people living with HIV in Serbia. We used both repeated in-depth interviews and audio diaries to explore the role of hope in coping with and managing HIV. Using thematic longitudinal analysis, we found that the audio diaries produced distinctive, embodied accounts that straddled the public/private divide and engaged with alternative social scripts of illness experience. We suggest that this enabled less socially anticipated accounts of coping, hoping, and distress to be spoken and shared. We argue that examining the influence of different methods on accounting not only illustrates the value of qualitative mixed-method study designs but also provides crucial insights to better understand the lived experience of chronic illness.

  3. Patient cost-sharing, socioeconomic status, and children’s health care utilization

    DEFF Research Database (Denmark)

    Paul, Alexander; Nilsson, Anton

    2018-01-01

    This paper estimates the effect of cost-sharing on the demand for children’s and adolescents’ use of medical care. We use a large population-wide registry dataset including detailed information on contacts with the health care system as well as family income. Two different estimation strategies...... caused by factors other than cost-sharing. We find that when care is free of charge, individuals increase their number of doctor visits by 5–10%. Effects are similar in middle childhood and adolescence, and are driven by those from low-income families. The differences across income groups cannot...... are used: regression discontinuity design exploiting age thresholds above which fees are charged, and difference- in-differences models exploiting policy changes. We also estimate combined regression discontinuity difference-in-differences models that take into account discontinuities around age thresholds...

  4. Professional SharePoint 2010 Development

    CERN Document Server

    Rizzo, Tom; Fried, Jeff

    2010-01-01

    Learn to leverage the features of the newest version of SharePoint, in this update to the bestseller. More than simply a portal, SharePoint is Microsoft's popular content management solution for building intranets and Web sites or hosting wikis and blogs. Offering broad coverage on all aspects of development for the SharePoint platform, this comprehensive book shows you exactly what SharePoint does, how to build solutions, and what features are accessible within SharePoint. Written by one of the most recognized names in SharePoint development, Professional SharePoint 2010 Development offers an

  5. Professional SharePoint 2013 administration

    CERN Document Server

    Young, Shane; Klindt, Todd

    2013-01-01

    SharePoint admin author gurus return to prepare you for working with the new features of SharePoint 2013! The new iteration of SharePoint boasts exciting new features. However, any new version also comes with its fair share of challenges and that's where this book comes in. The team of SharePoint admin gurus returns to presents a fully updated resource that prepares you for making all the new SharePoint 2013 features work right. They cover all of the administration components of SharePoint 2013 in detail, and present a clear understanding of how they affect the role of the adminis

  6. Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

    Science.gov (United States)

    Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

    2011-01-01

    Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

  7. Collective Recycling Responsibility in Closed-Loop Fashion Supply Chains with a Third Party: Financial Sharing or Physical Sharing?

    Directory of Open Access Journals (Sweden)

    Jiajia Nie

    2013-01-01

    Full Text Available We develop three closed-loop supply chain models where manufacturers can utilize financial or physical support to push a third party to collect the used fashion product for remanufacturing. We first examine two strategies for the collective recycling responsibility (CRR, namely, the financial sharing (FS and the physical sharing (PS, using the model with no CRR as a benchmark. After that, we conduct a detailed comparison among the three models in terms of the retail price, demand, return rate, and the profits received by the supply chain members. With this study, we find the following. (i The FS or PS support offered by the manufacturer to the third party will result in a lower retail price and a higher demand. (ii The optimal return rate with PS scheme is always higher than that without the CRR, and the one with FS scheme is at least as high as that without the CRR. (iii All the members in the closed-loop supply chain can always benefit from the CRR. In addition, (iv which scheme of the FS, PS, or no CRR is the best for the supply chain members will depend heavily on the transfer price of the used product.

  8. Challenges in sharing information effectively

    DEFF Research Database (Denmark)

    Sonnenwald, Diane H.

    2006-01-01

    collaborating successfully, i.e., a deceptively false shared understanding had emerged. These incidents were analysed to discover what led to these unsuspected breakdowns in information sharing. Results. Unsuspected breakdowns in information sharing emerged when: differences in implementations of shared symbols......Introduction. The goal of information sharing is to change a person's image of the world and to develop a shared working understanding. It is an essential component of collaboration. This paper examines barriers to sharing information effectively in dynamic group work situations. Method. Three...... types of battlefield training simulations were observed and open-ended interviews with military personnel were conducted. Analysis. Observation notes and interview transcripts were analysed to identify incidents when group members erroneously believed they had shared information effectively and were...

  9. 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.

  10. The implications of information sharing on bullwhip effects in a toy supply chain

    DEFF Research Database (Denmark)

    Wong, Chee Yew; El-Beheiry, Mohamed Mostafa; Johansen, John

    2007-01-01

    This paper compares actual bullwhip effects provided by retailers who shared downstream demand information and retailers who did not share in a three-level (divergent) toy supply chain. The toy supply chain faces high forecast errors and bullwhip effects due to unpredictable and seasonal demand...... demand information. To reduce the bullwhip effect, two solutions using the shared information are tested. They are a proposed premature replenishment rule and a simple forecast updating mechanism. Both solutions are proven capable in reducing bullwhip effects of the toy supply chain even without...... patterns. The results indicate a reduction of the bullwhip effect and an improvement of the fill rate due to the increase of retailers who shared downstream demand information. This paper also addresses two main causes of the bullwhip effect, which are the supply variability and limited use of the shared...

  11. Electric rate operations

    International Nuclear Information System (INIS)

    Maillard, D.

    1993-01-01

    The share of nuclear power in EDF production implies multiple rate structures. How are these rates determined. What are the new applications of electricity, and in particular those that make use of the especially low summer prices for electricity. These are topics of interest to the man in the street (witness EDF's recent 'red-white-blue' rates). This prompted the 'Nuclear Power in the Financial, Energy and Economic situation' department of France's nuclear power company to organize a conference bringing together an expert on rates - M.P. Bernard, head of the rate fixing service at the EDF's headquarters - and representatives from suppliers of equipment taking advantage of the various EDF rate options

  12. Processing structure in language and music: a case for shared reliance on cognitive control.

    Science.gov (United States)

    Slevc, L Robert; Okada, Brooke M

    2015-06-01

    The relationship between structural processing in music and language has received increasing interest in the past several years, spurred by the influential Shared Syntactic Integration Resource Hypothesis (SSIRH; Patel, Nature Neuroscience, 6, 674-681, 2003). According to this resource-sharing framework, music and language rely on separable syntactic representations but recruit shared cognitive resources to integrate these representations into evolving structures. The SSIRH is supported by findings of interactions between structural manipulations in music and language. However, other recent evidence suggests that such interactions also can arise with nonstructural manipulations, and some recent neuroimaging studies report largely nonoverlapping neural regions involved in processing musical and linguistic structure. These conflicting results raise the question of exactly what shared (and distinct) resources underlie musical and linguistic structural processing. This paper suggests that one shared resource is prefrontal cortical mechanisms of cognitive control, which are recruited to detect and resolve conflict that occurs when expectations are violated and interpretations must be revised. By this account, musical processing involves not just the incremental processing and integration of musical elements as they occur, but also the incremental generation of musical predictions and expectations, which must sometimes be overridden and revised in light of evolving musical input.

  13. Job Sharing in Geography.

    Science.gov (United States)

    Kay, Jeanne

    1982-01-01

    Job sharing is an employment alternative in which two qualified individuals manage the responsibilities of a single position. Discusses the barriers to and the potential, advantages, disadvantages, pitfalls, and challenges of job sharing. Focuses on job sharing in the geography profession. (Author/JN)

  14. Social capital and self-rated health among older Korean immigrants.

    Science.gov (United States)

    Kim, Bum Jung; Harris, Lesley Maradik

    2013-12-01

    The objective of this article is to investigate determinants of self-rated health and describe their association with social capital and socioeconomic characteristics among older Korean immigrants. A cross-sectional study of 205 older Korean immigrants (aged 60 years and older) was conducted in Los Angeles county. Independent variables included age, gender, marital status, income of the older Koreans, and social capital included social norms, trust, partnership with the community, information sharing, and political participation. Self-rated health was the dependent variable. Descriptive analyses were done to show group differences in self-rated health and logistic regression analyses to identify determinants of self-rated health. Gender (male), high income, and high levels of information sharing were significant determinants of high self-rated health status among older Korean immigrants. This population-based study provides empirical evidence that gender, income, and information sharing are directly associated with the self-rated health status of older Korean immigrants.

  15. Sharing Rare Attitudes Attracts.

    Science.gov (United States)

    Alves, Hans

    2018-04-01

    People like others who share their attitudes. Online dating platforms as well as other social media platforms regularly rely on the social bonding power of their users' shared attitudes. However, little is known about moderating variables. In the present work, I argue that sharing rare compared with sharing common attitudes should evoke stronger interpersonal attraction among people. In five studies, I tested this prediction for the case of shared interests from different domains. I found converging evidence that people's rare compared with their common interests are especially potent to elicit interpersonal attraction. I discuss the current framework's theoretical implications for impression formation and impression management as well as its practical implications for improving online dating services.

  16. Power allocation and achievable data rate in spectrum-sharing channels under adaptive primary service outage constraints

    KAUST Repository

    Yang, Yuli

    2012-09-01

    In this paper, we focus on a cognitive radio network where adaptive modulation is adopted in primary links. The gap between the primary user (PU)\\'s received signal-to-noise ratio (SNR) and the lower SNR boundary of the modulation mode that is being used, provides an interference-tolerable zone. Based on this gap, a secondary user (SU) has an increased opportunity to access the licensed spectrum and to determine the transmit power it should use to keep the PU\\'s quality-of-service (QoS) unaffected. However, since the SU cannot obtain perfect information on the PU\\'s received SNR, it has to choose an SNR point between the lower and upper boundaries of the PU\\'s current modulation mode as if this point were the real SNR received by the PU. Considering this issue, in order to quantify the effect of the SU\\'s transmissions on the PU\\'s QoS, we define the PU\\'s service outage probability and obtain its closed-form expressions by taking into account whether the peak transmit power constraint is imposed on the secondary\\'s transmission or not. Subsequently, we derive the SU\\'s achievable data rate in closed form for counterpart scenarios. Numerical results provided here quantify the relation between the PU\\'s service outage probability and the SU\\'s achievable data rate, which further demonstrate that the higher the peak transmit power a secondary transmitter can support, the better performance the cognitive radio network can achieve. © 2012 IEEE.

  17. Joint Perception of a Shared Object: A Minimalist Perceptual Crossing Experiment.

    Science.gov (United States)

    Deschamps, Loïc; Lenay, Charles; Rovira, Katia; Le Bihan, Gabrielle; Aubert, Dominique

    2016-01-01

    The minimalist perceptual crossing paradigm has emphasized the essential role of interpersonal dynamics on social understanding. Within the particular case of minimalist interaction, it has been argued that interpersonal processes can constitute social cognition, at least partially, which calls for a paradigm shift in social cognition studies. In this paper, we review several perceptual crossing experiments and their theoretical implications, and propose an original experiment to go beyond strictly dyadic interactions. Whereas past experiments have used objects as distracters of dyadic interaction, our experiment aims at integrating objects themselves as the goal of interpersonal coordination. We asked 24 subjects to participate in a minimalist perceptual crossing experiment where they had to decide, based on their on-line interaction in a one-dimensional digital space, which of the objects they perceived was also perceptible by their partner. The main results suggest that the mutual awareness of a shared object (SO) arises from the quality of sensorimotor coordination between the partners. Indeed, the presence of a SO acts as a simultaneous affordance that attracts and structures individual perceptive activities, giving both partners the opportunity to co-construct a shared world where their respective actions make sense. We discuss our results by way of an enactive account of social cognition, taking the joint perception of a SO as a first step to account for joint attention.

  18. Childrens' Sharing Behavior: Success and Failure, the "Norm of Deserving" and Reciprocity in Sharing.

    Science.gov (United States)

    Staub, Ervin

    Three studies of children's sharing behavior were designed to discover the effects of success or failure on children's willingness to share material rewards with others. In two studies, age differences in willingness to share were noted. Extensive discussion of the results indicates how a child's self concept might influence a child's sharing. The…

  19. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  20. Millennials and the Sharing Economy

    DEFF Research Database (Denmark)

    Ranzini, Giulia; Newlands, Gemma; Anselmi, Guido

    Report from the EU H2020 Research Project Ps2Share: Participation, Privacy, and Power in the Sharing Economy......Report from the EU H2020 Research Project Ps2Share: Participation, Privacy, and Power in the Sharing Economy...

  1. C-share: Optical circuits sharing for software-defined data-centers [arXiv

    DEFF Research Database (Denmark)

    Ben-Itzhak, Yaniv; Caba, Cosmin Marius; Schour, Liran

    2016-01-01

    Integrating optical circuit switches in data-centers is an ongoing research challenge. In recent years, state-of-the-art solutions introduce hybrid packet/circuit architectures for different optical circuit switch technologies, control techniques, and traffic rerouting methods. These solutions...... are based on separated packet and circuit planes which do not have the ability to utilize an optical circuit with flows that do not arrive from or delivered to switches directly connected to the circuit’s end-points. Moreover, current SDN-based elephant flow rerouting methods require a forwarding rule...... for each flow, which raise scalability issues. In this paper, we present C-Share - a practical, scalable SDN-based circuit sharing solution for data center networks. C-Share inherently enable elephant flows to share optical circuits by exploiting a flat upper tier network topology. C-Share is based...

  2. Accounting for Fair Value Headging

    OpenAIRE

    Botea Elena Mihaela; Stanila Oana Georgiana; SSahlian Daniela Nicoleta

    2010-01-01

    The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used to hedge these risks can be handled to cover fair value exposure, cash flow exposure and exposure to changes in the value of a net investment in a foreign operation. The hedging accounting roll is to prot...

  3. Professional SharePoint 2010 Development

    CERN Document Server

    Rizzo, Tom; Fried, Jeff; Swider, Paul J; Hillier, Scot; Schaefer, Kenneth

    2012-01-01

    Updated guidance on how to take advantage of the newest features of SharePoint programmability More than simply a portal, SharePoint is Microsoft's popular content management solution for building intranets and websites or hosting wikis and blogs. Offering broad coverage on all aspects of development for the SharePoint platform, this comprehensive book shows you exactly what SharePoint does, how to build solutions, and what features are accessible within SharePoint. Written by a team of SharePoint experts, this new edition offers an extensive selection of field-tested best practices that shows

  4. Professional SharePoint 2013 development

    CERN Document Server

    Alirezaei, Reza; Ranlett, Matt; Hillier, Scot; Wilson, Brian; Fried, Jeff; Swider, Paul

    2013-01-01

    Thorough coverage of development in SharePoint 2013 A team of well-known Microsoft MVPs joins forces in this fully updated resource, providing you with in-depth coverage of development tools in the latest iteration of the immensely popular SharePoint. From building solutions to building custom workflow and content management applications, this book shares field-tested best practices on all aspect of SharePoint 2013 development. Offers a thorough look at Windows Azure and SharePoint 2013Includes new chapters on Application Life Cycle Management, developing apps in ShareP

  5. SharePoint 2010 For Dummies

    CERN Document Server

    Williams, Vanessa L

    2012-01-01

    Here's the bestselling guide on SharePoint 2010, updated to cover Office 365 SharePoint Portal Server is an essential part of the enterprise infrastructure for many businesses. The Office 365 version includes significantly enhanced cloud capabilities. This second edition of the bestselling guide to SharePoint covers getting a SharePoint site up and running, branded, populated with content, and more. It explains ongoing site management and offers plenty of advice for administrators who want to leverage SharePoint and Office 365 in various ways.Many businesses today rely on SharePoint Portal Ser

  6. Compulsory acquisition of shares buyer, other shareholders, abuse of right of compulsory acquisition of shares

    Directory of Open Access Journals (Sweden)

    Arsić Zoran V.

    2015-01-01

    Full Text Available Company Act of Republic of Serbia includes mechanism for the compulsory acquisition of the shareholdings of minority shareholders. Technically this procedure is effected on the basis of the shareholders assembly resolution. Buyer is shareholder who has at least 90% of share capital and at least 90% of votes. Shares owned by entity under his dominant influence will be treated as shares of that shareholder provided that dominant influence exists at least one year. Company's own shares, and shares subject o a pledge do not represent shares of other shareholders. There are several actions which may be treated as abuse of right of compulsory acquisition of shares.

  7. Water Accounting Priorities in the American West

    Science.gov (United States)

    Hanak, E.

    2017-12-01

    In regions facing water scarcity, understanding the water balance sheet—how much there is, who has claims to it, and what is actually being "spent"—is key to effectively managing supplies to meet a wide range of societal goals. This is a common challenge across the American West, a region needing to balance the water demands of large irrigated agricultural sectors, growing urban populations, and declining aquatic ecosystems—in a context of increasingly variable, and in some cases diminishing, water supplies. Many local urban water utilities, and some irrigation water suppliers, have developed sophisticated data systems for tracking water availability and use within their systems. But there are still major gaps in essential metrics at the scale of watersheds and river basins. On the supply side, key issues include understanding groundwater availability and surface-groundwater interactions. On the demand side, the biggest challenges relate to understanding groundwater use and return flows—the water that is returned to rivers or aquifers and is available for reuse. In addition, most states lack consistent accounting and data standards for sharing water availability, claims, and use information—and transparent systems for reporting information to users in ways that facilitates oversight and flexible tools such as water trading. Drawing on a detailed study of water accounting in 12 western states and 2 countries with similar water challenges (Escriva Bou et al. 2016, Accounting for Water in Dry Regions: A Comparative Review, Public Policy Institute of California), this talk provides insights on best practices that can help fill critical water accounting gaps.

  8. 45 CFR 2543.23 - Cost sharing or matching.

    Science.gov (United States)

    2010-10-01

    ... remaining life of the property recorded in the recipient's accounting records at the time of donation, or.... Rates for volunteer services shall be consistent with those paid for similar work in the recipient's..., rates shall be consistent with those paid for similar work in the labor market in which the recipient...

  9. 7 CFR 3019.23 - Cost sharing or matching.

    Science.gov (United States)

    2010-01-01

    ... remaining life of the property recorded in the recipient's accounting records at the time of donation. (2.... Rates for volunteer services shall be consistent with those paid for similar work in the recipient's..., rates shall be consistent with those paid for similar work in the labor market in which the recipient...

  10. Empirically Assessing the Importance of Characteristics of Accounting Students.

    Science.gov (United States)

    Baker, William M.; McGregor, Calvert C.

    2000-01-01

    Three employer groups (n=117), 47 accounting faculty, and 63 students rated the following characteristics of potential employees: master's degree, overall and accounting grade point average, personal integrity, communication skills, energy/drive/enthusiasm, and appearance. Employers and faculty considered integrity extremely important; students…

  11. Global resource sharing

    CERN Document Server

    Frederiksen, Linda; Nance, Heidi

    2011-01-01

    Written from a global perspective, this book reviews sharing of library resources on a global scale. With expanded discovery tools and massive digitization projects, the rich and extensive holdings of the world's libraries are more visible now than at any time in the past. Advanced communication and transmission technologies, along with improved international standards, present a means for the sharing of library resources around the globe. Despite these significant improvements, a number of challenges remain. Global Resource Sharing provides librarians and library managers with a comprehensive

  12. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Science.gov (United States)

    2010-04-01

    ...).) (b) The amounts included in this account are to be established by those charges which would have been... account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets...

  13. Satisfaction and 'comparison sharing'

    DEFF Research Database (Denmark)

    Amilon, Anna

    2009-01-01

    the probability of satisfaction. Results show that comparison sharing impacts satisfaction for women, and that those women who share more equally than their peers are more likely to be satisfied, whereas comparison sharing has no influence on satisfaction for men. Also, parents are less likely to be satisfied...

  14. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  15. Phenomenology of experiential sharing

    DEFF Research Database (Denmark)

    León, Felipe; Zahavi, Dan

    2016-01-01

    The chapter explores the topic of experiential sharing by drawing on the early contributions of the phenomenologists Alfred Schutz and Gerda Walther. It is argued that both Schutz and Walther support, from complementary perspectives, an approach to experiential sharing that has tended to be overl......The chapter explores the topic of experiential sharing by drawing on the early contributions of the phenomenologists Alfred Schutz and Gerda Walther. It is argued that both Schutz and Walther support, from complementary perspectives, an approach to experiential sharing that has tended...

  16. The marketing and economic implications of the manipulation of share prices: Nigeria stock exchange experience

    Directory of Open Access Journals (Sweden)

    Ajayi Ezekiel Oluwole

    2012-12-01

    Full Text Available This paper examined the marketing and economic effects of the manipulation of share prices in the Nigerian Stock Exchange. The survey research design was adopted. Data collected was analyzed using the regression analysis. Student t- test was used to test the two hypotheses formulated at 0.05 level of significance. The findings of the study revealed that capital market infractions such as fraudulent disposal of investor assets, illegal fund management and the wonder bank syndrome, others are insider dealings, corporate accounting fraud and share price manipulations affects the capital market and the economy .The study concluded that share prices manipulation actually influences the marketing and economic values of the shares being manipulated. It was recommended that the Nigerian government must put in place strong regulatory measures and punish the entire offender that has been found guilty. It was also recommended that for the market to rebound, stockbrokers that accessed margin facility from banks should be provided with certain percentage of their contributions to the loan as cushion to help them move on with their business.

  17. Accounting-related transmission issues

    International Nuclear Information System (INIS)

    Niehaus, M.; Bjorn, P.; Pate, G.

    1999-01-01

    Various initiatives have been undertaken by the Federal Energy Regulatory Commission (FERC) to deregulate wholesale electric energy markets. These initiatives have focused on restructuring the transmission systems in the US and recently have culminated in a proposal requiring formation of and participation in regional transmission organizations. The overall form of regulation selected to determine rates for transmission entities as well as underlying regulatory decisions reached on key issues will have profound implications for transmission entities. For example, traditional cost-based regulation would require one set of accounting and reporting rules, while incentive-based regulation may not be subject to those same rules. An overview of some of the major accounting and financial reporting issues that will need to be considered is presented

  18. Provincial health accounts in Kerman, Iran: an evidence of a "mixed" healthcare financing system.

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina

    2014-02-01

    Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General's office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector.

  19. The Safe and Effective Use of Shared Data Underpinned by Stakeholder Engagement and Evaluation Practice.

    Science.gov (United States)

    Georgiou, Andrew; Magrabi, Farah; Hypponen, Hannele; Wong, Zoie Shui-Yee; Nykänen, Pirkko; Scott, Philip J; Ammenwerth, Elske; Rigby, Michael

    2018-04-22

     The paper draws attention to: i) key considerations involving the confidentiality, privacy, and security of shared data; and ii) the requirements needed to build collaborative arrangements encompassing all stakeholders with the goal of ensuring safe, secure, and quality use of shared data.  A narrative review of existing research and policy approaches along with expert perspectives drawn from the International Medical Informatics Association (IMIA) Working Group on Technology Assessment and Quality Development in Health Care and the European Federation for Medical Informatics (EFMI) Working Group for Assessment of Health Information Systems.  The technological ability to merge, link, re-use, and exchange data has outpaced the establishment of policies, procedures, and processes to monitor the ethics and legality of shared use of data. Questions remain about how to guarantee the security of shared data, and how to establish and maintain public trust across large-scale shared data enterprises. This paper identifies the importance of data governance frameworks (incorporating engagement with all stakeholders) to underpin the management of the ethics and legality of shared data use. The paper also provides some key considerations for the establishment of national approaches and measures to monitor compliance with best practice. Data sharing endeavours can help to underpin new collaborative models of health care which provide shared information, engagement, and accountability amongst all stakeholders. We believe that commitment to rigorous evaluation and stakeholder engagement will be critical to delivering health data benefits and the establishment of collaborative models of health care into the future. Georg Thieme Verlag KG Stuttgart.

  20. Production sharing agreements

    International Nuclear Information System (INIS)

    1994-01-01

    This paper, which was presented at the Production Sharing Agreement seminar, discusses economic rent, negotiations, trends in fiscal system development, and concessionary systems. Production sharing contracts, risk service contracts, joint ventures and the global market are examined. (UK)

  1. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    Science.gov (United States)

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

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

  2. KEEFEKTIFAN THINK-PAIR-SHARE UNTUK MENINGKATKAN PEMAHAMAN MAHASISWA MENGENAI KONSEP DASAR HUBUNGAN MASYARAKAT

    Directory of Open Access Journals (Sweden)

    Nina Oktarina

    2016-01-01

    Full Text Available Intention of research this is to improve quality of study of public relations, to increase the spirit of learning student, to uplift skill teacher in developing model and study media and to increase the achievement learn student. This research is research of class action which is consisted of three cycle. Result of research show achievement learn natural student of improvement in each its cycle. learn student of before applying of method Think-Pair-Share 0%, after applying of method Think-Pair-Share, learn from student after conducted by a final test is 76,67%. Enthusiasm, livelines and student cooperation in course of study of 1-4 result is good ( 3,39. Perception result hit skill teacher in study management by using method Think-Pair-Share with 1-4 showing good result with rate from cycle 1, cycle 2, and cycle 3 is 3,38. The score represent rate from entire/all aspect perceived at three

  3. DSM-IV defined conduct disorder and oppositional defiant disorder: an investigation of shared liability in female twins.

    Science.gov (United States)

    Knopik, V S; Bidwell, L C; Flessner, C; Nugent, N; Swenson, L; Bucholz, K K; Madden, P A F; Heath, A C

    2014-04-01

    DSM-IV specifies a hierarchal diagnostic structure such that an oppositional defiant disorder (ODD) diagnosis is applied only if criteria are not met for conduct disorder (CD). Genetic studies of ODD and CD support a combination of shared genetic and environmental influences but largely ignore the imposed diagnostic structure. We examined whether ODD and CD share an underlying etiology while accounting for DSM-IV diagnostic specifications. Data from 1446 female twin pairs, aged 11-19 years, were fitted to two-stage models adhering to the DSM-IV diagnostic hierarchy. The models suggested that DSM-IV ODD-CD covariation is attributed largely to shared genetic influences. This is the first study, to our knowledge, to examine genetic and environmental overlap among these disorders while maintaining a DSM-IV hierarchical structure. The findings reflect primarily shared genetic influences and specific (i.e. uncorrelated) shared/familial environmental effects on these DSM-IV-defined behaviors. These results have implications for how best to define CD and ODD for future genetically informed analyses.

  4. How to Split a Shared Secret into Shared Bits in Constant-Round

    DEFF Research Database (Denmark)

    Damgård, Ivan Bjerre; Fitzi, Matthias; Nielsen, Jesper Buus

    $ such that $l = \\lceil \\log_2(p) \\rceil$, $a_0, \\ldots, a_{l-1} \\in \\{0,1\\}$ and $a = \\sum_{i=0}^{l-1} a_i 2^i$. Our protocol is secure against active adversaries and works for any linear secret sharing scheme with a multiplication protocol. This result immediately implies solutions to other long-standing open...... problems, such as constant-round and unconditionally secure protocols for comparing shared numbers and deciding whether a shared number is zero. The complexity of our protocol is $O(l \\log(l))$ invocations of the multiplication protocol for the underlying secret sharing scheme, carried out in $O(1)$....

  5. Job-Sharing the Principalship.

    Science.gov (United States)

    Brown, Shelley; Feltham, Wendy

    1997-01-01

    The coprincipals of a California elementary school share their ideas for building a successful job-sharing partnership. They suggest it is important to find the right partner, develop and present a job-sharing proposal, establish systems of communication with each other, evaluate one's progress, focus on the principalship, and provide leadership…

  6. SharePoint 2010 Field Guide

    CERN Document Server

    Mann, Steven; Gazmuri, Pablo; Caravajal, Steve; Wheeler, Christina

    2012-01-01

    Hands-on solutions for common SharePoint 2010 challenges Aimed at the more than 100 million licensed SharePoint 2010 users, this indispensable field guide addresses an abundance of common SharePoint 2010 problems and offers proven solutions. A team of authors encourages you to customize SharePoint beyond the out-of-the-box functionality so that you can build more complex solutions to these challenges. You?ll discover intricate details and specific full-scale solutions that you can then implement to your own SharePoint 2010 solutions.Tackles a variety of SharePoint 2010 problems ranging from si

  7. Professional SharePoint 2010 Administration

    CERN Document Server

    Klindt, Todd; Caravajal, Steve

    2010-01-01

    Thorough coverage of the improvements and changes to SharePoint 2010. SharePoint 2010 boasts a variety of incredible new features that will challenge even the most experienced administrator who is upgrading from SharePoint 2007. Written by a team of SharePoint experts, this book places a takes aim at showing you how to make these new features work right for you. Offering an in-depth look at SharePoint 2010, the authors focus on how SharePoint functionality has changed from its earliest version to its newest, and they provide you with detailed coverage of all the new features and capabilities.:

  8. Sharing the dance -

    DEFF Research Database (Denmark)

    He, Jing; Ravn, Susanne

    2018-01-01

    In his recent works on daily face-to-face encounters, Zahavi claims that the phenomenon of sharing involves reciprocity. Following Zahavi’s line of thought, we wonder what exactly reciprocity amounts to and how the shared experience emerges from the dynamic process of interaction. By turning...... to the highly specialized field of elite sports dance, we aim at exploring the way in which reciprocity unfolds in intensive deliberate practices of movement. In our analysis, we specifically argue that the ongoing dynamics of two separate flows of movement constitute a shared experience of dancing together...

  9. Humanitarian accountability, bureaucracy, and self-regulation: the view from the archive.

    Science.gov (United States)

    Roddy, Sarah; Strange, Julie-Marie; Taithe, Bertrand

    2015-10-01

    This paper contains a systematic exploration of local and national archives and sources relevant to charities and humanitarian fund appeals of the late Victorian and Edwardian eras (1870-1912) in Great Britain. It shows that the charitable world and humanitarian work share the same matrix and originate from the same roots, with considerable overlap between fundraising for domestic charity and overseas relief. These campaigns engaged in crucial self-regulatory processes very early on that involved concepts such as formal accountability and the close monitoring of delivery. Far from lagging behind in terms of formal practices of auditing and accounts, charities and humanitarian funds often were in the pioneering group as compared with mainstream businesses of the period. The charitable sector, notably through the Charity Organisation Society in cooperation with the press, developed and delivered accountability and monitoring, while the state and the Charity Commission played a negligible role in this process. © 2015 The Author(s). Disasters © Overseas Development Institute, 2015.

  10. Sharing cost in social community networks

    DEFF Research Database (Denmark)

    Pal, Ranjan; Elango, Divya; Wardana, Satya Ardhy

    2012-01-01

    their deployment in a residential locality. Our proposed mechanism accounts for heterogeneous user preferences towards different router features and comes up with the optimal (feature-set, user costs) router blueprint that satisfies each user in a locality, in turn motivating them to buy routers and thereby improve......Wireless social community networks (WSCNs) is an emerging technology that operate in the unlicensed spectrum and have been created as an alternative to cellular wireless networks for providing low-cost, high speed wireless data access in urban areas. WSCNs is an upcoming idea that is starting...... reflect their slow progress in capturing the WiFi router market. In this paper, we look at a router design and cost sharing problem in WSCNs to improve deployment. We devise a simple to implement, successful, budget-balanced, ex-post efficient, and individually rational auction-based mechanism...

  11. Shared Authentic Leadership in Research Teams: Testing a Multiple Mediation Model.

    Science.gov (United States)

    Guenter, Hannes; Gardner, William L; Davis McCauley, Kelly; Randolph-Seng, Brandon; Prabhu, Veena P

    2017-12-01

    Research teams face complex leadership and coordination challenges. We propose shared authentic leadership (SAL) as a timely approach to addressing these challenges. Drawing from authentic and functional leadership theories, we posit a multiple mediation model that suggests three mechanisms whereby SAL influences team effectiveness: shared mental models (SMM), team trust, and team coordination. To test our hypotheses, we collected survey data on leadership and teamwork within 142 research teams that recently published an article in a peer-reviewed management journal. The results indicate team coordination represents the primary mediating mechanism accounting for the relationship between SAL and research team effectiveness. While teams with high trust and SMM felt more successful and were more satisfied, they were less successful in publishing in high-impact journals. We also found the four SAL dimensions (i.e., self-awareness, relational transparency, balanced processing, and internalized moral perspective) to associate differently with team effectiveness.

  12. Public Accounting Firm Switching on the Companies Listed in IDX

    Directory of Open Access Journals (Sweden)

    Nurul Nurul

    2017-03-01

    Full Text Available The purpose of this study is to determine the probability of the changes of upgrade, downgrade, and same grade public accounting firms predicted by prior audit opinion, growth rate of the client, public ownership and financial distress. The population in this study is manufacturing companies listed in Indonesia Stock Exchange for year of 2010-2015 which consist of 144 companies. The sampling technique is a purposive sampling method which results for 24 companies. Analysis method uses descriptive statistics and multinomial logistic regression analysis. The results of this study showed that the variables of prior audit opinion, growth rate of client, and financial distress could predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. Meanwhile, public ownership variable could not predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. It can be concluded that to predict the change of public accountant office can be performed by paying attention to prior audit opinion, clients growth rate, and financial distress.

  13. Longitudinal associations between different dementia diagnoses and medication use jointly accounting for dropout.

    Science.gov (United States)

    Agogo, George O; Ramsey, Christine M; Gnjidic, Danijela; Moga, Daniela C; Allore, Heather

    2018-04-18

    ABSTRACTBackground:Longitudinal studies of older adults are characterized by high dropout rates, multimorbid conditions, and multiple medication use, especially proximal to death. We studied the association between multiple medication use and incident dementia diagnoses including Alzheimer's disease (AD), vascular dementia (VD), and Lewy-body dementia (LBD), simultaneously accounting for dropout. Using the National Alzheimer's Coordinating Center data with three years of follow-up, a set of covariate-adjusted models that ignore dropout was fit to complete-case data, and to the whole-cohort data. Additionally, covariate-adjusted joint models with shared random effects accounting for dropout were fit to the whole-cohort data. Multiple medication use was defined as polypharmacy (⩾ five medications), hyperpolypharmacy (⩾ ten medications), and total number of medications. Incident diagnoses were 2,032 for AD, 135 for VD, and 139 for LBD. Percentages of dropout at the end of follow-up were as follows: 71.8% for AD, 81.5% for VD, and 77.7% for LBD. The odds ratio (OR) estimate for hyperpolypharmacy among those with LBD versus AD was 2.19 (0.78, 6.15) when estimated using complete-case data and 3.00 (1.66, 5.40) using whole-cohort data. The OR reduced to 1.41 (0.76, 2.64) when estimated from the joint model accounting for dropout. The OR for polypharmacy using complete-case data differed from the estimates using whole-cohort data. The OR for dementia diagnoses on total number of medications was similar, but non-significant when estimated using complete-case data. Reasons for dropout should be investigated and appropriate statistical methods should be applied to reduce bias in longitudinal studies among high-risk dementia cohorts.

  14. Mean sojourn times for phase-type discriminatory processor sharing systems

    NARCIS (Netherlands)

    Haviv, M.; van der Wal, J.

    2008-01-01

    In a discriminatory processor sharing (DPS) queueing model, each job (or customer) belongs to one out of finitely many classes. The arrival processes are Poisson. Classes differ with respect to arrival rates and service time distributions. Moreover, classes have different priority levels. All jobs

  15. Sharing and helping: predictors of adolescents' willingness to share diabetes personal health information with peers.

    Science.gov (United States)

    Vaala, Sarah E; Lee, Joyce M; Hood, Korey K; Mulvaney, Shelagh A

    2018-02-01

    Sharing personal information about type 1 diabetes (T1D) can help adolescents obtain social support, enhance social learning, and improve self-care. Diabetes technologies, online communities, and health interventions increasingly feature data-sharing components. This study examines factors underlying adolescents' willingness to share personal T1D information with peers. Participants were 134 adolescents (12-17 years of age; 56% female) who completed an online survey regarding experiences helping others with T1D, perceived social resources, beliefs about the value of sharing information and helping others, and willingness to share T1D information. Hemoglobin A1c values were obtained from medical records. Adolescents were more willing to share how they accomplished T1D tasks than how often they completed them, and least willing to share glucose control status. In multivariate analyses, sharing/helping beliefs (β = 0.26, P value; β = -0.26, P personal health information. Glucose control moderated relationships such that adolescents with worse A1c values had stronger relationships between sharing/helping beliefs and willingness to share (β = 0.18, P personal health information, particularly if they have better diabetes health status and a stronger belief in the benefits of sharing. Social learning and social media components may improve intervention participation, engagement, and outcomes by boosting adolescents' beliefs about the benefits of sharing information and helping others. © The Author 2017. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: journals.permissions@oup.com

  16. Working Memory and Parent-Rated Components of Attention in Middle Childhood: A Behavioral Genetic Study

    Science.gov (United States)

    Deater-Deckard, Kirby; Cutting, Laurie; Thompson, Lee A.; Petrill, Stephen A.

    2012-01-01

    The purpose of the current study was to investigate potential genetic and environmental correlations between working memory and three behavioral aspects of the attention network (i.e., executive, alerting, and orienting) using a twin design. Data were from 90 monozygotic (39% male) and 112 same-sex dizygotic (41% male) twins. Individual differences in working memory performance (digit span) and parent-rated measures of executive, alerting, and orienting attention included modest to moderate genetic variance, modest shared environmental variance, and modest to moderate nonshared environmental variance. As hypothesized, working memory performance was correlated with executive and alerting attention, but not orienting attention. The correlation between working memory, executive attention, and alerting attention was completely accounted for by overlapping genetic covariance, suggesting a common genetic mechanism or mechanisms underlying the links between working memory and certain parent-rated indicators of attentive behavior. PMID:21948215

  17. Regulating the sharing economy

    Directory of Open Access Journals (Sweden)

    Kristofer Erickson

    2016-06-01

    Full Text Available In this introductory essay, we explore definitions of the ‘sharing economy’, a concept indicating both social (relational, communitarian and economic (allocative, profit-seeking aspects which appear to be in tension. We suggest combining the social and economic logics of the sharing economy to focus on the central features of network enabled, aggregated membership in a pool of offers and demands (for goods, services, creative expressions. This definition of the sharing economy distinguishes it from other related peer-to-peer and collaborative forms of production. Understanding the social and economic motivations for and implications of participating in the sharing economy is important to its regulation. Each of the papers in this special issue contributes to knowledge by linking the social and economic aspects of sharing economy practices to regulatory norms and mechanisms. We conclude this essay by suggesting future research to further clarify and render intelligible the sharing economy, not as a contradiction in terms but as an empirically observable realm of socio-economic activity.

  18. Accounting For Patients' Socioeconomic Status Does Not Change Hospital Readmission Rates.

    Science.gov (United States)

    Bernheim, Susannah M; Parzynski, Craig S; Horwitz, Leora; Lin, Zhenqiu; Araas, Michael J; Ross, Joseph S; Drye, Elizabeth E; Suter, Lisa G; Normand, Sharon-Lise T; Krumholz, Harlan M

    2016-08-01

    There is an active public debate about whether patients' socioeconomic status should be included in the readmission measures used to determine penalties in Medicare's Hospital Readmissions Reduction Program (HRRP). Using the current Centers for Medicare and Medicaid Services methodology, we compared risk-standardized readmission rates for hospitals caring for high and low proportions of patients of low socioeconomic status (as defined by their Medicaid status or neighborhood income). We then calculated risk-standardized readmission rates after additionally adjusting for patients' socioeconomic status. Our results demonstrate that hospitals caring for large proportions of patients of low socioeconomic status have readmission rates similar to those of other hospitals. Moreover, readmission rates calculated with and without adjustment for patients' socioeconomic status are highly correlated. Readmission rates of hospitals caring for patients of low socioeconomic status changed by approximately 0.1 percent with adjustment for patients' socioeconomic status, and only 3-4 percent fewer such hospitals reached the threshold for payment penalty in Medicare's HRRP. Overall, adjustment for socioeconomic status does not change hospital results in meaningful ways. Project HOPE—The People-to-People Health Foundation, Inc.

  19. Analysis of twitter users' sharing of official new york storm response messages.

    Science.gov (United States)

    Genes, Nicholas; Chary, Michael; Chason, Kevin

    2014-01-01

    Twitter is a social network where users read, send, and share snippets of text ("tweets"). Tweets can be disseminated through multiple means; on desktop computers, laptops, and mobile devices, over ethernet, Wi-Fi or cellular networks. This redundancy positions Twitter as a useful tool for disseminating information to the public during emergencies or disasters. Previous research on dissemination of information using Twitter has mostly investigated the characteristics of tweets that are most effective in raising consumer awareness about a new product or event. In particular, they describe characteristics that increase the chance the messages will be shared ("retweeted") by users. In comparison, little has been published on how information from municipal or state government agencies spreads on Twitter during emergency situations. Retweeting these messages is a way to enhance public awareness of potentially important instructions from public officials in a disaster. The aim of this study is to (1) describe the tweets of select New York State and New York City agencies by public officials surrounding two notable recent winter storms that required a large-scale emergency response, and (2) identify the characteristics of the tweets of public officials that were most disseminated (retweeted). For one week surrounding Superstorm Sandy (October 2012) and the winter blizzard Nemo (February 2013), we collected (1) tweets from the official accounts for six New York governmental agencies, and (2) all tweets containing the hashtags #sandy (or #nemo) and #nyc. From these data we calculated how many times a tweet was retweeted, controlling for differences in baseline activity in each account. We observed how many hashtags and links each tweet contained. We also calculated the lexical diversity of each tweet, a measure of the range of vocabulary used. During the Sandy storm, 3242 shared (retweeted) messages from public officials were collected. The lexical diversity of official

  20. The Sharing Economy and the Future of Personal Mobility: New Models Based on Car Sharing

    Directory of Open Access Journals (Sweden)

    Olga Novikova

    2017-08-01

    Full Text Available The sharing economy is an emerging phenomenon that shapes the cultural, economic, and social landscape of our modern world. With variations of the concept of the sharing economy emerging in so many fields, the area of shared mobility – the shared use of a motor vehicle, bicycle, or other mode that enables travellers to gain short-term access to transportation modes on an on-demand basis – has developed as the forerunner of the transformation to be expected in other areas. This article examines how the sphere of personal mobility has been affected by the growth of sharing economy. It contributes to the growing body of shared mobility literature by uncovering innovative mobility-based models that represent solutions on the intersection of shared mobility, physical infrastructure, and integrated-mobility schemes.

  1. Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.

    Science.gov (United States)

    Novin, Adel M.

    1997-01-01

    Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

  2. A Data Sharing Story

    Directory of Open Access Journals (Sweden)

    Mercè Crosas

    2012-01-01

    Full Text Available From the early days of modern science through this century of Big Data, data sharing has enabled some of the greatest advances in science. In the digital age, technology can facilitate more effective and efficient data sharing and preservation practices, and provide incentives for making data easily accessible among researchers. At the Institute for Quantitative Social Science at Harvard University, we have developed an open-source software to share, cite, preserve, discover and analyze data, named the Dataverse Network. We share here the project’s motivation, its growth and successes, and likely evolution.

  3. Accounting for short samples and heterogeneous experience in rating crop insurance

    Science.gov (United States)

    Julia I. Borman; Barry K. Goodwin; Keith H. Cobel; Thomas O. Knight; Rod Rejesus

    2013-01-01

    The purpose of this paper is to be an academic inquiry into rating issues confronted by the US Federal Crop Insurance program stemming from changes in participation rates as well as the weighting of data to reflect longer-run weather patterns.

  4. 29 CFR 2578.1 - Termination of abandoned individual account plans.

    Science.gov (United States)

    2010-07-01

    ... (proportionately in the ratio that each individual account balance bears to the total of all individual account... provide a reasonable rate of return and liquidity; (7) A statement of the fees, if any, that will be paid...

  5. Labia Majora Share

    Directory of Open Access Journals (Sweden)

    Hanjing Lee

    2017-01-01

    Full Text Available Defects involving specialised areas with characteristic anatomical features, such as the nipple, upper eyelid, and lip, benefit greatly from the use of sharing procedures. The vulva, a complex 3-dimensional structure, can also be reconstructed through a sharing procedure drawing upon the contralateral vulva. In this report, we present the interesting case of a patient with chronic, massive, localised lymphedema of her left labia majora that was resected in 2011. Five years later, she presented with squamous cell carcinoma over the left vulva region, which is rarely associated with chronic lymphedema. To the best of our knowledge, our management of the radical vulvectomy defect with a labia majora sharing procedure is novel and has not been previously described. The labia major flap presented in this report is a shared flap; that is, a transposition flap based on the dorsal clitoral artery, which has consistent vascular anatomy, making this flap durable and reliable. This procedure epitomises the principle of replacing like with like, does not interfere with leg movement or patient positioning, has minimal donor site morbidity, and preserves other locoregional flap options for future reconstruction. One limitation is the need for a lax contralateral vulva. This labia majora sharing procedure is a viable option in carefully selected patients.

  6. Financial risk sharing with providers in health maintenance organizations, 1999.

    Science.gov (United States)

    Gold, Marsha R; Lake, Timothy; Hurley, Robert; Sinclair, Michael

    2002-01-01

    The transfer of financial risk from health maintenance organizations (HMOs) to providers is controversial. To provide timely national data on these practices, we conducted a telephone survey in 1999 of a multi-staged probability sample of HMOs in 20 of the nation's 60 largest markets, accounting for 86% of all HMO enrollees nationally. Among those sampled, 82% responded. We found that HMOs' provider networks with physicians, hospitals, skilled nursing homes, and home health agencies are complex and multi-tiered Seventy-six percent of HMOs in our study use contracts for their HMO products that involve global, professional services, or hospital risk capitation to intermediate entities. These arrangements account for between 24.5 million and 27.4 million of the 55.9 million commercial and Medicare HMO enrollees in the 60 largest markets. While capitation arrangements are particularly common in California, they are more common elsewhere than many assume. The complex layering of risk sharing and delegation of care management responsibility raise questions about accountability and administrative costs in managed care. Do complex structures provide a way to involve providers more directly in managed care, or do they diffuse authority and add to administrative costs?

  7. Challenges of stimulating a market for social innovation - provision of a national health account.

    Science.gov (United States)

    Wass, Sofie; Vimarlund, Vivian

    2015-01-01

    Innovation in healthcare can be associated with social innovation and the mission to contribute to a shared value that benefits not only individuals or organizations but the society as a whole. In this paper, we present the prerequisites of stimulating a market for social innovations by studying the introduction of a national health account. The results show that there is a need to clarify if a national health account should be viewed as a public good or not, to clarify the financial responsibilities of different actors, to establish clear guidelines and to develop regulations concerning price, quality and certification of actors. The ambition to stimulate the market through a national health account is a promising start. However, the challenges have to be confronted in order for public and private actors to collaborate and build a market for social innovations such as a national health account.

  8. Exploring the Sharing Economy

    DEFF Research Database (Denmark)

    Netter, Sarah

    Despite the growing interest on the part of proponents and opponents - ranging from business, civil society, media, to policy-makers alike - there is still limited knowledge about the working mechanisms of the sharing economy. The thesis is dedicated to explore this understudied phenomenon...... and to provide a more nuanced understanding of the micro- and macro-level tensions that characterize the sharing economy. This thesis consists of four research papers, each using different literature, methodology, and data sets. The first paper investigates how the sharing economy is diffused and is ‘talked......-level tensions experience by sharing platforms by looking at the case of mobile fashion reselling and swapping markets. The final paper combines the perspectives of different sharing economy stakeholders and outlines some of the micro and macro tensions arising in and influencing the organization of these multi...

  9. Shared Contract-Obedient Endpoints

    Directory of Open Access Journals (Sweden)

    Étienne Lozes

    2012-12-01

    Full Text Available Most of the existing verification techniques for message-passing programs suppose either that channel endpoints are used in a linear fashion, where at most one thread may send or receive from an endpoint at any given time, or that endpoints may be used arbitrarily by any number of threads. The former approach usually forbids the sharing of channels while the latter limits what is provable about programs. In this paper we propose a midpoint between these techniques by extending a proof system based on separation logic to allow sharing of endpoints. We identify two independent mechanisms for supporting sharing: an extension of fractional shares to endpoints, and a new technique based on what we call reflexive ownership transfer. We demonstrate on a number of examples that a linear treatment of sharing is possible.

  10. Colorectal Cancer Rates by Race and Ethnicity

    Science.gov (United States)

    ... Associated Lung Ovarian Prostate Skin Uterine Cancer Home Colorectal Cancer Rates by Race and Ethnicity Language: English (US) ... Tweet Share Compartir The rate of people getting colorectal cancer or dying from colorectal cancer varies by race ...

  11. Prostate Cancer Rates by Race and Ethnicity

    Science.gov (United States)

    ... HPV-Associated Lung Ovarian Skin Uterine Cancer Home Prostate Cancer Rates by Race and Ethnicity Language: English (US) ... Tweet Share Compartir The rate of men getting prostate cancer or dying from prostate cancer varies by race ...

  12. Promotional Strategy Impacts on Organizational Market Share and Profitability

    Directory of Open Access Journals (Sweden)

    Adesoga Dada Adefulu

    2015-12-01

    Full Text Available The paper examined promotional strategy impacts on market share and profitability in Coca-Cola and 7up companies in Lagos State, Nigeria. Survey research method was adopted. The study population was the staff in marketing positions in the selected companies. Questionnaire was administered on the samples from Coca-Cola and 7UP companies. The statistical tool employed was the univariate analysis of variance (ANOVA to determine the statistical significance and the extent to which promotional strategy brings about variation in market share and profitability in the selected companies The study revealed the need for a better understanding of the organizational factors that determine the commitment of organizational resources to drive the achievement of marketing goals. In addition, promotional strategy measured by advertising, publicity and sales promotion affected market share and profitability at different percentage rates while Personal selling did not .The study concluded that promotional strategy suitable to a business caused variations in market share and profitability. Managers concerned about maintaining competitive edge in the market may find it appropriate to begin by examining promotional strategy adoption. Suggestions are also made for further research and study limitations are denoted. Researchers are encouraged to devote efforts to identifying what variables may modify the nature of relationship?

  13. Combination of Sharing Matrix and Image Encryption for Lossless $(k,n)$ -Secret Image Sharing.

    Science.gov (United States)

    Bao, Long; Yi, Shuang; Zhou, Yicong

    2017-12-01

    This paper first introduces a (k,n) -sharing matrix S (k, n) and its generation algorithm. Mathematical analysis is provided to show its potential for secret image sharing. Combining sharing matrix with image encryption, we further propose a lossless (k,n) -secret image sharing scheme (SMIE-SIS). Only with no less than k shares, all the ciphertext information and security key can be reconstructed, which results in a lossless recovery of original information. This can be proved by the correctness and security analysis. Performance evaluation and security analysis demonstrate that the proposed SMIE-SIS with arbitrary settings of k and n has at least five advantages: 1) it is able to fully recover the original image without any distortion; 2) it has much lower pixel expansion than many existing methods; 3) its computation cost is much lower than the polynomial-based secret image sharing methods; 4) it is able to verify and detect a fake share; and 5) even using the same original image with the same initial settings of parameters, every execution of SMIE-SIS is able to generate completely different secret shares that are unpredictable and non-repetitive. This property offers SMIE-SIS a high level of security to withstand many different attacks.

  14. Job share a consultant post.

    OpenAIRE

    Thornicroft, G.; Strathdee, G.

    1992-01-01

    Job sharing offers advantages to both employer and employee but it is still uncommon in medicine. Based on the experiences of two psychiatrists sharing a consultant post this article describes some of the problems in obtaining a job share. The most difficult part can be getting an interview, and once a post has been obtained the terms and conditions of service may have to be modified to suit job sharing. Getting on well with your job sharing partner and good communication will not only help o...

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  16. Refining comparative proteomics by spectral counting to account for shared peptides and multiple search engines.

    Science.gov (United States)

    Chen, Yao-Yi; Dasari, Surendra; Ma, Ze-Qiang; Vega-Montoto, Lorenzo J; Li, Ming; Tabb, David L

    2012-09-01

    Spectral counting has become a widely used approach for measuring and comparing protein abundance in label-free shotgun proteomics. However, when analyzing complex samples, the ambiguity of matching between peptides and proteins greatly affects the assessment of peptide and protein inventories, differentiation, and quantification. Meanwhile, the configuration of database searching algorithms that assign peptides to MS/MS spectra may produce different results in comparative proteomic analysis. Here, we present three strategies to improve comparative proteomics through spectral counting. We show that comparing spectral counts for peptide groups rather than for protein groups forestalls problems introduced by shared peptides. We demonstrate the advantage and flexibility of this new method in two datasets. We present four models to combine four popular search engines that lead to significant gains in spectral counting differentiation. Among these models, we demonstrate a powerful vote counting model that scales well for multiple search engines. We also show that semi-tryptic searching outperforms tryptic searching for comparative proteomics. Overall, these techniques considerably improve protein differentiation on the basis of spectral count tables.

  17. Crafting forgiveness accounts after war

    DEFF Research Database (Denmark)

    Meinert, Lotte; Obika, Julaina; Whyte, Susan Reynolds

    2014-01-01

    artist, the authors collected personal voice accounts of these ‘social repair’ processes and audio edited them in order to share them with a local public. The editing process raised critical issues regarding ‘editing for effect’, which are of wider relevance for discussions of ethnographic representation...... and social processes of editing past experience. As a way of crafting and controlling material, editing is always ‘for effect’. But the authors were struck by the powerful potentials of this artistic editing and by the difficulty in foreseeing or controlling its consequences among listeners. They suggest...... that personal processes of forgiveness resemble processes of editing, in the sense that past experience is revised and given narrative form, with an effect on the present and future of social relationships. When we edit, we foreground and background segments of data and experience, and cut parts of our...

  18. The electric commons: A qualitative study of community accountability

    International Nuclear Information System (INIS)

    Melville, Emilia; Christie, Ian; Burningham, Kate; Way, Celia; Hampshire, Phil

    2017-01-01

    This study explores how energy might be conceptualised as a commons, a resource owned and managed by a community with a system of rules for production and consumption. It tests one aspect of Elinor Ostrom's design principles for successful management of common pool resources: that there should be community accountability for individual consumption behaviour. This is explored through interviews with participants in a community demand response (DR) trial in an urban neighbourhood in the UK. Domestic DR can make a contribution to balancing electricity supply and demand. This relies on smart meters, which raise vertical (individual to large organisation) privacy concerns. Community and local approaches could motivate greater levels of DR than price signals alone. We found that acting as part of a community is motivating, a conclusion which supports local and community based roll out of smart meters. Mutually supportive, voluntary, and anonymous sharing of information was welcomed. However, mutual monitoring was seen as an invasion of horizontal (peer to peer) privacy. We conclude that the research agenda, which asks whether local commons-based governance of electricity systems could provide social and environmental benefits, is worth pursuing further. This needs a shift in regulatory barriers and ‘governance-system neutral’ innovation funding. - Highlights: • Commons framings can offer a new perspective on community based demand response. • Community accountability of users raises concerns about horizontal (within community) privacy. • Horizontal privacy is important to individuals, and should be protected. • Supportive sharing of information is welcomed. • Energy policy should enable institutional innovation including local commons based approaches.

  19. Sharing responsibility for carbon dioxide emissions: A perspective on border tax adjustments

    International Nuclear Information System (INIS)

    Chang, Ning

    2013-01-01

    Concerns about the equity and efficiency of current allocation principles related to responsibility for carbon dioxide (CO 2 ) emissions have been presented in the recent literature. The objective of this paper is to design a calculation framework for shared responsibility from the perspective of border tax adjustments. The advantage of this framework is that it makes the shared responsibility principle and border carbon taxation complementary to each other; these are important policies for reducing global CO 2 emissions, but they are individually supported by developing and developed countries. As an illustration, the proposed framework is applied to data from China in 2007. The empirical results show that for the Chinese economy as a whole, changing from the production-based criterion to the shared responsibility approach would lead to an 11% decrease in its responsibility for CO 2 emissions. Moreover, the differences observed between the production-based criterion and the shared responsibility approach are considerable in several sectors; for example, changing from the production-based criterion to the shared principle would lead to a 60% decrease in the responsibility of the textile sector. - Highlights: • This paper designs a shared responsibility calculation framework for CO 2 emissions. • This paper suggests that the carbon tariff rate serve as a basis for calculating shared responsibility. • The proposed framework is applied to data from China in 2007. • Shared responsibility principle will significantly decrease China's responsibility for CO 2 emissions

  20. Pro SharePoint 2013 administration

    CERN Document Server

    Garrett, Robert

    2013-01-01

    Pro SharePoint 2013 Administration is a practical guide to SharePoint 2013 for intermediate to advanced SharePoint administrators and power users, covering the out-of-the-box feature set and capabilities of Microsoft's collaboration and business productivity platform. SharePoint 2013 is an incredibly complex product, with many moving parts, new features, best practices, and 'gotchas.' Author Rob Garrett distills SharePoint's portfolio of features, capabilities, and utilities into an in-depth professional guide-with no fluff and copious advice-that is designed from scratch to be the manual Micr

  1. The educational gradient in cardiovascular risk factors: impact of shared family factors in 228,346 Norwegian siblings.

    Science.gov (United States)

    Ariansen, Inger; Mortensen, Laust Hvas; Graff-Iversen, Sidsel; Stigum, Hein; Kjøllesdal, Marte Karoline Råberg; Næss, Øyvind

    2017-03-30

    Various indicators of childhood socioeconomic position have been related to cardiovascular disease (CVD) risk in adulthood. We investigated the impact of shared family factors on the educational gradient in midlife CVD risk factors by assessing within sibling similarities in the gradient using a discordant sibling design. Norwegian health survey data (1980-2003) was linked to educational and generational data. Participants with a full sibling in the health surveys (228,346 individuals in 98,046 sibships) were included. Associations between attained educational level (7-9 years, 10-11 years, 12 years, 13-16 years, or >16 years) and CVD risk factor levels in the study population was compared with the corresponding associations within siblings. Educational gradients in risk factors were attenuated when factors shared by siblings was taken into account: A one category lower educational level was associated with 0.7 (95% confidence interval 0.6 to 0.8) mm Hg higher systolic blood pressure (27% attenuation), 0.4 (0.4 to 0.5) mmHg higher diastolic blood pressure (30%), 1.0 (1.0 to 1.1) more beats per minute higher heart rate (21%), 0.07 (0.06 to 0.07) mmol/l higher serum total cholesterol (32%), 0.2 (0.2 to 0.2) higher smoking level (5 categories) (30%), 0.15 (0.13 to 0.17) kg/m 2 higher BMI (43%), and 0.2 (0.2 to 0.2) cm lower height (52%). Attenuation increased with shorter age-difference between siblings. About one third of the educational gradients in modifiable CVD risk factors may be explained by factors that siblings share. This implies that childhood environment is important for the prevention of CVD.

  2. Spin-off and market share in the Indonesian Islamic banking industry: a difference in difference analysis

    Directory of Open Access Journals (Sweden)

    Al Arif M. Nur Rianto

    2017-12-01

    Full Text Available According to The Act No. 21 of 2008 concerning Islamic Banking in Indonesia, the conventional banks are obligated to spun-off their Islamic business units after achieving a certain set of requirements. The spin-off requirements are: (i reach 50% market share asset of its parents; or (ii 15 years after the implementation of the Islamic Banking Act. This study emphasizes the impact of Islamic banks' spin-off on market share. The method used in this study is a difference in difference analysis. This technique is a quasi-experiment separate into two groups, such as the treatment groups (four spin-offs' banks and control group (two fullfledged Islamic banks. This study used quarterly data from 2005 until 2016. The results show that, first, there is a difference in the Islamic banks' market share between pre- and post-spinoff. Second, there is a difference in the market share of spin-offs' banks between pre- and postspin- off. Third, there are there external factors that can affect the Islamic banks' market share, i.e., inflation rate, interest rate, and economic growth rate. The paper is a useful source of information that may provide relevant guidelines in helping the future development of spin-off activity in Islamic banking industry. The finding could be helpful for policymakers to create a supporting strategy to accelerate the development of Islamic banking industry. This result also could be of use for Islamic banking industries in other countries.

  3. The shift in US oil demand and its impact on OPEC's market share

    International Nuclear Information System (INIS)

    Jabir, I.

    2001-01-01

    Tremendous political pressure is being exerted on the US government by different political parties to diversify its sources of foreign oil supplies by switching from the reliance on OPEC's oil to that originating from non-OPEC nations. Without a doubt, such a shift would adversely impact the market share of some OPEC members, particularly Saudi Arabia, Venezuela and Nigeria. These countries should therefore consider seriously the negative impact of this scenario and consequently formulate individual or joint production policies aiming at protecting their oil market share. To help OPEC achieve this objective, there is a need to estimate the demand function of US oil imports. This paper proffers an estimate of such a function, taking into account, among other variables, the impact of US Strategic Petroleum Reserve (SPR)

  4. Environmental reporting and accounting in Australia: Progress, prospects and research priorities

    Energy Technology Data Exchange (ETDEWEB)

    Dijk, Albert van, E-mail: albert.vandijk@anu.edu.au [Australian National University, Canberra, ACT (Australia); Mount, Richard [Bureau of Meteorology, Hobart, Tasmania (Australia); University of Tasmania, Hobart, Tasmania (Australia); Gibbons, Philip [Australian National University, Canberra, ACT (Australia); Vardon, Michael [Australian Bureau of Statistics, Belconnen, ACT (Australia); Canadell, Pep [CSIRO Marine and Atmospheric Research, Canberra, ACT (Australia)

    2014-03-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple

  5. Environmental reporting and accounting in Australia: Progress, prospects and research priorities

    International Nuclear Information System (INIS)

    Dijk, Albert van; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

    2014-01-01

    Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

  6. The Relationship between Parent-Child Conflict and Adolescent Antisocial Behavior: Confirming Shared Environmental Mediation

    Science.gov (United States)

    Klahr, Ashlea M.; Rueter, Martha A.; McGue, Matt; Iacono, William G.; Burt, S. Alexandra

    2011-01-01

    Prior studies have indicated that the relationship between0020parent-child conflict and adolescent antisocial behavior is at least partially shared environmental in origin. However, all available research on this topic (to our knowledge) relies exclusively on parent and/or adolescent informant-reports, both of which are subject to various forms of rater bias. As the presence of significant shared environmental effects has often been attributed to rater bias in the past (Baker, Jacobsen, Raine, Lozano, & Bezdjian, 2007; Bartels et al., 2004; Bartels et al., 2003; Hewitt, Silberg, Neale, & Eaves, 1992), it would be important to confirm that findings of shared environmental mediation persist when even examining (presumably more objective) observer-ratings of these constructs. The current study thus examined the origins of the relationship between parent-child conflict and adolescent acting-out behavior, as measured using both observer-ratings and various informant-reports. Participants included 1,199 adopted and non-adopted adolescents in 610 families from the Sibling Interaction and Behavior Study (SIBS). Results indicated that parent-child conflict consistently predicts acting-out behavior in adopted adolescents, and moreover, that this association is equivalent to that in biologically-related adolescents. Most importantly, these findings did not vary across parent- and adolescent-reported or observer-ratings of parent-child conflict and acting-out behavior. Such findings argue strongly against rater bias as a primary explanation of shared environmental mediation of the association between parent-child conflict and adolescent antisocial behavior. PMID:21484334

  7. Open Education, OER & MOOCs for entrepreneurship: To share or not to share

    NARCIS (Netherlands)

    Stracke, Christian M.

    2016-01-01

    Invited Speech at the Conference Skills and competences on female entrepreneurship, Athens, Greece, by Stracke, C. M. (2016, 6 July): "Open Education, OER & MOOCs for entrepreneurship: To share or not to share"

  8. Performance analysis of distributed beamforming in a spectrum sharing system

    KAUST Repository

    Yang, Liang; Alouini, Mohamed-Slim; Qaraqe, Khalid A.

    2012-01-01

    In this paper, we consider a distributed beamforming scheme (DBF) in a spectrum sharing system where multiple secondary users share the spectrum with the licensed primary users under an interference temperature constraint. We assume that DBF is applied at the secondary users. We first consider optimal beamforming and compare it with the user selection scheme in terms of the outage probability and bit-error rate performance. Since perfect feedback is difficult to obtain, we then investigate a limited feedback DBF scheme and develop an outage probability analysis for a random vector quantization (RVQ) design algorithm. Numerical results are provided to illustrate our mathematical formalism and verify our analysis. © 2012 IEEE.

  9. Performance analysis of distributed beamforming in a spectrum sharing system

    KAUST Repository

    Yang, Liang

    2012-09-01

    In this paper, we consider a distributed beamforming scheme (DBF) in a spectrum sharing system where multiple secondary users share the spectrum with the licensed primary users under an interference temperature constraint. We assume that DBF is applied at the secondary users. We first consider optimal beamforming and compare it with the user selection scheme in terms of the outage probability and bit-error rate performance. Since perfect feedback is difficult to obtain, we then investigate a limited feedback DBF scheme and develop an outage probability analysis for a random vector quantization (RVQ) design algorithm. Numerical results are provided to illustrate our mathematical formalism and verify our analysis. © 2012 IEEE.

  10. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  11. Insurance choice and tax-preferred health savings accounts.

    Science.gov (United States)

    Cardon, James H; Showalter, Mark H

    2007-03-01

    We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

  12. Improving accountability in vaccine decision-making.

    Science.gov (United States)

    Timmis, James Kenneth; Black, Steven; Rappuoli, Rino

    2017-11-01

    Healthcare decisions, in particular those affecting entire populations, should be evidence-based and taken by decision-makers sharing broad alignment with affected stakeholders. However, criteria, priorities and procedures for decision-making are sometimes non-transparent, frequently vary considerably across equivalent decision-bodies, do not always consider the broader benefits of new health-measures, and therefore do not necessarily adequately represent the relevant stakeholder-spectrum. Areas covered: To address these issues in the context of the evaluation of new vaccines, we have proposed a first baseline set of core evaluation criteria, primarily selected by members of the vaccine research community, and suggested their implementation in vaccine evaluation procedures. In this communication, we review the consequences and utility of stakeholder-centered core considerations to increase transparency in and accountability of decision-making procedures, in general, and of the benefits gained by their inclusion in Multi-Criteria-Decision-Analysis tools, exemplified by SMART Vaccines, specifically. Expert commentary: To increase effectiveness and comparability of health decision outcomes, decision procedures should be properly standardized across equivalent (national) decision bodies. To this end, including stakeholder-centered criteria in decision procedures would significantly increase their transparency and accountability, support international capacity building to improve health, and reduce societal costs and inequity resulting from suboptimal health decision-making.

  13. 34 CFR 675.45 - Allowable costs, Federal share, and institutional share.

    Science.gov (United States)

    2010-07-01

    ... education, financial self-help, and community service-learning opportunities. (3) Carry out activities in... 34 Education 3 2010-07-01 2010-07-01 false Allowable costs, Federal share, and institutional share. 675.45 Section 675.45 Education Regulations of the Offices of the Department of Education (Continued...

  14. Share opportunity sets and cooperative games

    NARCIS (Netherlands)

    Caprari, E.; Patrone, F.; Pusillo, L.; Tijs, S.H.; Torre, A.

    2008-01-01

    In many share problems there is ana priorigiven a natural set of possible divisions to solve the sharing problem. Cooperative games related to such share sets are introduced, which may be helpful in solving share problems. Relations between properties of share sets and properties of games are

  15. The effects of hospice-shared care for gastric cancer patients.

    Science.gov (United States)

    Huang, Kun-Siang; Wang, Shih-Ho; Chuah, Seng-Kee; Rau, Kun-Ming; Lin, Yu-Hung; Hsieh, Meng-Che; Shih, Li-Hsueh; Chen, Yen-Hao

    2017-01-01

    Hospice care has been proved to result in changes to the medical behaviors of terminally ill patients. The aim of this study was to evaluate the effects and medical behavior changes of hospice-shared care intervention among terminally ill gastric cancer patients. A total of 174 patients who died of gastric cancer between 2012 and 2014 were identified. These patients were divided into two groups: a hospice-shared care group (n = 93) and a control group (n = 81). Among the 174 patients, 84% had advanced stage (stage III or stage IV) cancer. The females and the patients cared by medical oncologists had a higher percentage of hospice-shared care than the males (71% vs 44%, p = 0.001) and those cared by other physicians (63% vs 41%, p = 0.004). Compared to the control group, the hospice-shared care group underwent lower incidence of life sustaining or aggressive medical treatments, including intensive care unit admission (2% vs 26%, pgastric cancer patients could increase the rate of signed DNR orders, decrease the use of life sustaining and aggressive/palliative treatments, and improve quality of life.

  16. Sharing without caring? Respect for moral others compensates for low sympathy in children's sharing.

    Science.gov (United States)

    Zuffianò, Antonio; Colasante, Tyler; Peplak, Joanna; Malti, Tina

    2015-06-01

    We examined links between sharing, respect for moral others, and sympathy in an ethnically diverse sample of 7- and 15-year-olds (N = 146). Sharing was assessed through children's allocation of resources in the dictator game. Children reported their respect towards hypothetical characters performing moral acts. Sympathy was evaluated via caregiver and child reports. Respect and caregiver-reported sympathy interacted in predicting sharing: Higher levels of respect were associated with higher levels of sharing for children with low, but not medium or high, levels of sympathy. The motivational components of other-oriented respect may compensate for low levels of sympathetic concern in the promotion of sharing. © 2015 The British Psychological Society.

  17. South Africa and United States stock prices and the Rand/Dollar exchange rate

    Directory of Open Access Journals (Sweden)

    Matthew Ocran

    2010-09-01

    Full Text Available This paper seeks to examine the dynamic causal relations between the two major financial assets, stock prices of the US and South Africa and the rand/US$ exchange rate. The study uses a mixed bag of time series approaches such as cointegration, Granger causality, impulse response functions and forecasting error variance decompositions.  The paper identifies a bi-directional causality from the Standard & Poor’s 500 stock price index to the rand/US$ exchange rate in the Granger sense. It was also found that the Standard & Poor’s stock price index accounts for a significant portion of the variations in the Johannesburg Stock Exchange’s All Share index. Thus, while causality in the Granger sense could not be established for the relationship between the price indices of the two stock exchanges it can argued that there is some relationship between them. The results of the study have implications for both business and Government.

  18. Analysing lawyers’ attitude towards knowledge sharing

    Directory of Open Access Journals (Sweden)

    Wole M. Olatokun

    2012-02-01

    Full Text Available Objectives: The study examined and identified the factors that affect lawyers’ attitudes to knowledge sharing, and their knowledge sharing behaviour. Specifically, it investigated the relationship between the salient beliefs affecting the knowledge sharing attitude of lawyers’, and applied a modified version of the Theory of Reasoned Action (TRA in the knowledge sharing context, to predict how these factors affect their knowledge sharing behaviour.Method: A field survey of 273 lawyers was carried out, using questionnaire for data collection. Collected data on all variables were structured into grouped frequency distributions. Principal Component Factor Analysis was applied to reduce the constructs and Simple Regression was applied to test the hypotheses. These were tested at 0.05% level of significance.Results: Results showed that expected associations and contributions were the major determinants of lawyers’ attitudes towards knowledge sharing. Expected reward was not significantly related to lawyers’ attitudes towards knowledge sharing. A positive attitude towards knowledge sharing was found to lead to a positive intention to share knowledge, although a positive intention to share knowledge did not significantly predict a positive knowledge sharing behaviour. The level of Information Technology (IT usage was also found to significantly affect the knowledge sharing behaviour of lawyers’.Conclusion: It was recommended that law firms in the study area should deploy more IT infrastructure and services that encourage effective knowledge sharing amongst lawyers. 

  19. Heart rate monitoring mobile applications.

    Science.gov (United States)

    Chaudhry, Beenish M

    2016-01-01

    Total number of times a heart beats in a minute is known as the heart rate. Traditionally, heart rate was measured using clunky gadgets but these days it can be measured with a smartphone's camera. This can help you measure your heart rate anywhere and at anytime, especially during workouts so you can adjust your workout intensity to achieve maximum health benefits. With simple and easy to use mobile app, 'Unique Heart Rate Monitor', you can also maintain your heart rate history for personal reflection and sharing with a provider.

  20. Share Opportunity Sets and Cooperative Games

    NARCIS (Netherlands)

    Caprari, E.; Patrone, F.; Pusillo, L.; Tijs, S.H.; Torre, A.

    2006-01-01

    In many share problems there is a priori given a natural set of possible divisions to solve the sharing problem.Cooperative games related to such share sets are introduced, which may be helpful in solving share problems.Relations between properties of share sets and properties of games are