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Sample records for consolidation group accounting

  1. APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS

    Directory of Open Access Journals (Sweden)

    Cristina Rosu

    2016-06-01

    Full Text Available The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To accomplish its goals, the consolidated accounting uses a couple of, so-called, consolidation techniques. These are applied in the case of groups of companies with a complex structure. Their goal is to elaborate the consolidated financial statements using a set of methods and empirical skills. In this article we synthetize and apply the consolidation techniques in the view of Romanian accounting regulations. The Romanian practice has revealed, especially, two techniques: one based on direct consolidation and another one based on multiple levels (phased consolidation. Therefore, this work regards only the technical side of consolidated accounting, accounting records being evaded. Furthermore, we focus only on the preparation of the consolidated balance sheet in the case of some hypothetical groups of companies.

  2. Teaching Consolidations Accounting: An Approach to Easing the Challenge

    Science.gov (United States)

    Murphy, Elizabeth A.; McCarthy, Mark A.

    2010-01-01

    Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

  3. The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

    The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

  4. The consolidation of annual accounts in the Swiss Federal Government

    OpenAIRE

    Vollenweider, Petra

    2011-01-01

    Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

  5. Evaluation consolidated under Financial Group Banca Transilvania

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    Chebac Neculina

    2009-06-01

    Full Text Available One of the components of prudence measures adopted by the competentauthorities with the regulation and supervision of financial markets at national andEuropean level is mandatory consolidation of accounts. Romania as member of theEuropean Union it harmonized national regulations with the European consolidation ofaccounts of companies. For the banks have been issued by the appropriate rules by theregulators authority, concerned by National Bank of Romania. In accordance withnational regulations, companies are required to prepare annual consolidated financialstatements may make such situations according to the regulations or accounting inaccordance with Directive VII of the European Economic Community, underInternational Financial Reporting Standards.

  6. Common consolidated corporate tax base: grouping and consolidation

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2012-01-01

    Full Text Available After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new system of corporate taxation. The aim of the paper is to research the rules for consolidation and grouping suggested in the proposal of CCCTB directive, to identify the possible conflict situations and to suggest the possible solution. The focuses on the provisions regarding the conditions for consolidation and grouping, comprised in chapter IX, Art. 54–60. In that area has been identified, that even though the provisions seem to be clear, their practical application can in some situations lead to double interpretation, mainly with respect to the fact that individual member states are responsible for the implementation of the directive and also national tax administrators and national courts are going to interpret the provisions of the directive. Therefore even though the fact that suggested system is unique and addresses a lot of problems which are facing companies running business on the internal market, the provisions regarding the consolidation rules and rules for group formatting may still lead not to unified interpretation. In that respect, some of the rules should be more specific in order to ensure unified interpretation.

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

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    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.

  8. XBRL LANGUAGE: SUPPORT TO CONSOLIDATE ACCOUNTS IN THE PUBLIC SECTOR

    OpenAIRE

    Ferreira, Augusta; Santos, Carlos

    2008-01-01

    In the “New Public Management” context , in which  public organisations and institutions are required to adopt management model practices, based on economy, efficiency and efficacy criteria, it is important to obtain information, prepared so as to allow  for the decision-makers to have a global point of view of the public sector. Thus, the accounting information system shall allow the receipt of consolidated information in order to meet the growing needs of information w...

  9. CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

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    Volodymyr Kushnir

    2017-08-01

    Full Text Available Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts. Key words: consolidated accounting, production costs of meat and fat production, cost accounting.

  10. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

    This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

  11. Consolidated techniques for groups of enterprises with complex structure

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    Cristina Ciuraru-Andrica

    2009-12-01

    Full Text Available The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements being the same, whatever the option.

  12. Similarities and disparities between Romanian individual and consolidated financial group statements

    Directory of Open Access Journals (Sweden)

    Florentin Tanasa

    2012-12-01

    Full Text Available The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, percentages of interests, methods of consolidation, or restatements. For a more complete view regarding consolidated annual accounts, it is necessary to delimit and define these particular elements. This approach targets the presentation of our vision over positioning, place and function of financial consolidated statements in the process of the financial report. The study envisages a summary and comparison of ideas found on this subject in thespecialty literature, the regulations developed by various international bodies. Thus, we think it will facilitate the correct positioning of the consolidated financial statements and the consolidated accounts’ concepts. To achieve the proposed desiderates, we have used a constructive methodology for identifying disagreements, approvals and development of a speech to more efficient and effective management of the mentioned concepts.

  13. UNIFICATION OF ACCOUNTING PROCEDURES AS A BASIS FOR FORMATION OF CONSOLIDATED SEGMENTARY REPORTING OF AGROHOLDING

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    Aleksandra V. Glushchenko

    2018-01-01

    Full Text Available The most important area of sustainable development of agricultural production is the development of agro-industrial integration, which is the economic, informational, organizational and technological association of the enterprises of agriculture with the processing, transportation, servicing and other entities. Complex multi-level management system, diversified operations, the wide geography of markets, territorial fragmentation of integrated agroformations’ participants demand higher information capacity of accounting and reporting, and the formation of discrete and relevant information on the separate components (segments activities of agricultural holdings. Segments of agrostructure activity often include a plurality of interconnected companies that are legally independent entities, that makes it necessary to aggregate the registration information in the whole group of economic entities forming segment presented in the accounting and reporting as a single economic unit. In order to solve this problem, we developed a method of forming the consolidated information by segment feature based on a set of procedures for the four interrelated steps: 1 preparation – definition of reportable segments in accordance with the criteria of segmentation, development of uniform accounting policies for segmental reporting purposes, indicators and the format of segmental reporting; 2 basic – specification of parameters and format worksheets, tables and transformational forms of reporting, collecting the individual statements of the segments, the transformation of the individual reporting data from the analytical forms of the participants segment, followed by elimination of intergroups turnovers; 3 consolidation – the formation of summary reports and correction tables, consolidated statements, transfer of data from the consolidated statements to the form of segmental reporting; 4 analysis – verification of compliance with the principle of consistency

  14. Accounting Treatment for Separate and Consolidated Financial Statements

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    Iuliana Oana Mihai

    2015-09-01

    Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

  15. Tax system of consolidated taxpayers groups in Russia and ways of its improvement

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    Leontieva Jamila

    2018-01-01

    Full Text Available One of perspective directions of business development is creation of large companies (holdings, concerns, corporations, etc. that unite legally separate economic entities linked by organizational, economic and civil-law subordination. Increasing the efficiency of such companies and, on this basis, the growth of the national economy and its competitiveness in the world market is influenced by tax system of a group of interconnected companies. International experience has shown that these tax systems in different countries were created under the influence of a combination of various factors, most of which were due to both, historical development and mutual influence. The article presents the development of methodological approach to the improvement of Russian tax system for consolidated groups of taxpayers, which requires the integration of a number of scientific ideas and hypotheses of various schools and international experience in formation and development of the institution of consolidated tax reporting. This approach is based on the fact that consolidated group of taxpayers should be considered as an economic entity, which is a separate object of financial accounting and tax system. In present work with the help of such general scientific methods as system approach, comparison, method of data systematization and generalization, the conditions for creating consolidated group of taxpayers were studied; mechanism of consolidation and system of consolidated profitability reporting for the group of companies, their main content; the procedure for granting the right to set off losses, including losses incurred for the period preceding the year of consolidation of one company member of the group, against the profits of other members of the group.

  16. The CCCTB Concept of Consolidation and the Rules on Entering a Group

    NARCIS (Netherlands)

    van de Streek, J.

    2012-01-01

    The consolidation element is at the heart of the proposed Directive on a harmonized Common Consolidated Corporate Tax Base (CCCTB). In this article, the author examines the scope of the consolidation concept. When a company enters a consolidated group, conflicts of interest arise between Member

  17. EDF - Annual results 2015. Consolidated financial statements at 31 December 2015. 2015 Management report - Group results

    International Nuclear Information System (INIS)

    Levy, Jean-Bernard

    2016-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2015 annual results, management report and Consolidated financial statements of the Group at 31 December 2015, as well as the 2015 activity report: Group results: Key figures; economic environment; significant events of 2015; subsequent events; analysis of the business and the consolidated income statements for 2014 and 2015; net indebtedness, cash flows and investments; management and control of market risks; transactions with related parties; scope of consolidation; principal risks and uncertainties; financial outlook. consolidated financial statements: group accounting standards; comparability; significant events and transactions; regulatory events in France; changes in the scope of consolidation; segment reporting; sales; fuel and energy purchases; other external expenses; personnel expenses; taxes other than income taxes; other operating income and expenses; impairment/reversals; other income and expenses; financial result; income taxes; basic earnings per share and diluted earnings per share; operating assets and liabilities, equity; goodwill; other intangible assets; property, plant and equipment operated under French public electricity distribution concessions; property, plant and equipment operated under concessions for other activities; property, plant and equipment used in generation and other tangible assets owned by the group; investments in associates and joint ventures; inventories; trade receivables; other receivables; equity; provisions; provisions related to nuclear generation - back-end of the nuclear cycle

  18. PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA

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    Irina Glazunova

    2017-01-01

    Full Text Available The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of payers of corporate profits tax, analyzing results and directions of the development of tax consolidation in Russian Federation.The purpose of the article is to identify positive and negative aspects of the functioning of the institution of consolidated taxpayers’ groups in Russia with the establishment of prospects of tax consolidation and the likely directions of its development.The description of the problem field. The development of the world economic system stimulates the emergence of new forms of management, characterized by the enlargement of busi-ness, the pooling of resources of individual enterprises into a single system in order to optimize entrepreneurial activity. These trends are reflected in the development of tax systems of various countries, that is expressed in the formation of institutions of consolidated taxpayers’ groups. Tax consolidation in Russia is a relatively new phenomenon, and it seems necessary to examine this institution from the law enforcement point of view, to evaluate its effectiveness.Methods and methodology. The authors used methods of analysis, synthesis, as well as formal-legal, comparative-legal, historical methods of investigation.Results and the scope of its application. The authors note that the institution of tax consolidation today is presented in the tax systems of most modern countries.The practice of applying the institution of consolidated taxpayers’ groups testifies to the existence of a significant number of advantages and disadvantages of tax consolidation in Russia. The moratorium on the creation of consolidated taxpayers’ groups, due to the contradictory nature of their influence on the

  19. RTE - Activity and sustainable development report 2016 + Business report - Consolidated accounts

    International Nuclear Information System (INIS)

    2017-01-01

    This document gathers several reports. The first one is an activity report which proposes an overview of RTE activities by outlining the contribution to the improvement of territory, customer, and electric power system performance, the contribution to innovation in terms of energy and digital transition (for example, development of smart grids), and development perspectives in terms of use of open data, of development of partnerships, and of work organisation. The next report is a business report which gives and comments financial and legal information (discussion of various accounting aspects and elements), social information (employment, work organisation, social relationships, safety, health, life quality, training, equal opportunities), environmental information (general policy, circular economy, struggle against climate change and adaptation, protection and development of biodiversity), and societal information. The last part contains a table of consolidated accounts followed by a detailed discussion and comment of its content

  20. Consolidation of Financial Statements of the Selected Group

    OpenAIRE

    Andrýsková, Hana

    2015-01-01

    Diplomová práce se zabývá vytvořením konsolidované účetní závěrky vybrané společnosti. Práce je členěna na dvě základní části. První se věnuje teoretickému východisku a druhá část se zabývá praktickým zpracováním konsolidované účetní závěrky vybrané společnosti, zhodnocením její ekonomické situace a porovnáním s mateřskou společností. The core topic of this master thesis is creation of Consolidated Financial Statement of particular company. I tis divided into two main parts; Firstly, it de...

  1. Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

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    Paul J. Lee

    2015-08-01

    Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

  2. DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES

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    TIRON TUDOR ADRIANA

    2010-07-01

    Full Text Available The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements

  3. Mathematical Model and Analysis of Negative Skin Friction of Pile Group in Consolidating Soil

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    Gangqiang Kong

    2013-01-01

    Full Text Available In order to calculate negative skin friction (NSF of pile group embedded in a consolidating soil, the dragload calculating formulas of single pile were established by considering Davis one-dimensional nonlinear consolidation soils settlement and hyperbolic load-transfer of pile-soil interface. Based on effective influence area theory, a simple semiempirical mathematical model of analysis for predicting the group effect of pile group under dragload was described. The accuracy and reliability of mathematical models built in this paper were verified by practical engineering comparative analysis. Case studies were studied, and the prediction values were found to be in good agreement with those of measured values. Then, the influences factors, such as, soil consolidation degree, the initial volume compressibility coefficient, and the stiffness of bearing soil, were analyzed and discussed. The results show that the mathematical models considering nonlinear soil consolidation and group effect can reflect the practical NSF of pile group effectively and accurately. The results of this paper can provide reference for practical pile group embedded in consolidating soil under NSF design and calculation.

  4. Consolidation of medical groups into physician practice management organizations.

    Science.gov (United States)

    Robinson, J C

    1998-01-14

    Medical groups are growing and merging to improve efficiency and bargaining leverage in the competitive managed care environment. An increasing number are affiliating with physician practice management (PPM) firms that offer capital financing, expertise in utilization management, and global capitation contracts with health insurance entities. These physician organizations provide an alternative to affiliation with a hospital system and to individual physician contracting with health plans. To describe the growth, structure, and strategy of PPM organizations that coordinate medical groups in multiple markets and contract with health maintenance organizations (HMOs). Case studies, including interviews with administrative and clinical leaders, review of company documents, and analysis of documents from investment bankers, the Securities and Exchange Commission, and industry observers. Medical groups and independent practice associations (IPAs) in California and New Jersey affiliated with MedPartners, FPA Medical Management, and UniMed. Growth in number of primary care and specialty care physicians employed by and contracting with affiliated medical groups; growth in patient enrollment from commercial, Medicare, and Medicaid HMOs; growth in capitation and noncapitation revenues; structure and governance of affiliated management service organizations and professional corporations; and contracting strategies with HMOs. Between 1994 and 1996, medical groups and IPAs affiliated with 3 PPMs grew from 3787 to 25763 physicians; 65% of employed physicians provide primary care, while the majority of contracting physicians provide specialty care. Patient enrollment in HMOs grew from 285503 to 3028881. Annual capitation revenues grew from $190 million to $2.1 billion. Medical groups affiliated with PPMs are capitated for most professional, hospital, and ancillary clinical services and are increasingly delegated responsibility by HMOs for utilization management and quality

  5. 75 FR 35643 - Extended Carryback of Losses to or from a Consolidated Group

    Science.gov (United States)

    2010-06-23

    ... loss for any taxable year must generally be carried back to each of the two taxable years preceding the... and are available to offset CTI in the same year, the two losses offset the X Group's $500 CTI on a... Extended Carryback of Losses to or from a Consolidated Group AGENCY: Internal Revenue Service (IRS...

  6. 75 FR 35710 - Extended Carryback of Losses to or From a Consolidated Group

    Science.gov (United States)

    2010-06-23

    ... Extended Carryback of Losses to or From a Consolidated Group AGENCY: Internal Revenue Service (IRS... respondents: 4,000. Estimated frequency of responses: Once. An agency may not conduct or sponsor, and a person....1502-21 Net operating losses. [The text of proposed Sec. 1.1502-21 is the same as the text for Sec. 1...

  7. 75 FR 44901 - Extended Carryback of Losses to or From a Consolidated Group; Correction

    Science.gov (United States)

    2010-07-30

    ... Carryback of Losses to or From a Consolidated Group; Correction AGENCY: Internal Revenue Service (IRS... pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members. DATES: This... operating losses (temporary). * * * * * (B) Taxpayer's taxable income. For purposes of computing the...

  8. Group Freedom : A Social Mechanism Account

    NARCIS (Netherlands)

    Hindriks, Frank

    2017-01-01

    Many existing defenses of group rights seem to rely on the notion of group freedom. To date, however, no adequate analysis of this notion has been offered. Group freedom is best understood in terms of processes of social categorization that are embedded in social mechanisms. Such processes often

  9. The C of the BRICS: China’s Role in the Consolidation of the Group

    Directory of Open Access Journals (Sweden)

    Lina Luna

    2014-06-01

    Full Text Available The following article will address the strategic importance of the BRICS’ agreement for China, as well as the role China plays within the group. Firstly, it analyzes the development of the BRICS as a coalition of countries that, in the beginning, were united around a shared economic objective and then, over time, evolved to a point at which each member state was responding to their own strategic interest. Secondly, China is often an object of international criticism for its own development process, and this paper will address the benefit that China gains from the BRICS agreement. The agreement diffuses international tension, promotes cooperation among member states, and defends its development plans. Lastly, the paper argues that China should refrain from exerting a leadership role within the BRICS group, but rather should focus on serving as an agent for consolidation and cohesion among the group.

  10. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  11. The Accountability of Armed Groups under Human Rights Law

    NARCIS (Netherlands)

    Fortin, K.M.A.

    2015-01-01

    The starting point for this NWOI funded Ph.D. research is the observation that although UN accountability mechanisms are increasingly holding armed groups ‘accountable’ under human rights law, the legal basis for the responsibility of armed groups under human rights law remains controversial

  12. Dorsoventral and Proximodistal Hippocampal Processing Account for the Influences of Sleep and Context on Memory (Re)consolidation: A Connectionist Model.

    Science.gov (United States)

    Lines, Justin; Nation, Kelsey; Fellous, Jean-Marc

    2017-01-01

    The context in which learning occurs is sufficient to reconsolidate stored memories and neuronal reactivation may be crucial to memory consolidation during sleep. The mechanisms of context-dependent and sleep-dependent memory (re)consolidation are unknown but involve the hippocampus. We simulated memory (re)consolidation using a connectionist model of the hippocampus that explicitly accounted for its dorsoventral organization and for CA1 proximodistal processing. Replicating human and rodent (re)consolidation studies yielded the following results. (1) Semantic overlap between memory items and extraneous learning was necessary to explain experimental data and depended crucially on the recurrent networks of dorsal but not ventral CA3. (2) Stimulus-free, sleep-induced internal reactivations of memory patterns produced heterogeneous recruitment of memory items and protected memories from subsequent interference. These simulations further suggested that the decrease in memory resilience when subjects were not allowed to sleep following learning was primarily due to extraneous learning. (3) Partial exposure to the learning context during simulated sleep (i.e., targeted memory reactivation) uniformly increased memory item reactivation and enhanced subsequent recall. Altogether, these results show that the dorsoventral and proximodistal organization of the hippocampus may be important components of the neural mechanisms for context-based and sleep-based memory (re)consolidations.

  13. Group work and undergraduate accounting students: a Bourdieusian analysis

    OpenAIRE

    Teviotdale, Wilma; Clancy, David; Fisher, Roy; Hill, Pat

    2017-01-01

    This study investigated students’ views and experiences of group work in a vocationally oriented undergraduate Accounting and Finance degree course in an English post-1992 university. In this context tutors prepare students for the profession and for the workplace, and the development of team-working skills is a core element in the curriculum. This presents a significant challenge to tutors given that students commonly report an aversion to aspects of group work, including a perceived loss of...

  14. Accounting for Heterogeneity in Hedging Behavior: Comparing & Evaluating Grouping Methods

    NARCIS (Netherlands)

    Pennings, J.M.E.; Garcia, P.; Irwin, S.H.

    2011-01-01

    Abstract Heterogeneity, i.e., the notion that individuals respond differently to economic stimuli, can have profound consequences for the interpretation of behavior and the formulation of agricultural policy. This paper compares and evaluates three grouping techniques that can be used to account for

  15. 26 CFR 1.972-1 - Consolidation of group of export trade corporations.

    Science.gov (United States)

    2010-04-01

    ..., including any minority interests owned directly or indirectly by such shareholder in second-tier and third-tier corporations in the chain. A United States shareholder may elect to consolidate his interest in... corporation which ends in or with the subsequent taxable year of such shareholder, the shareholder's interest...

  16. Accounting regulation and enforcement mechanisms: the auditor's role in the portuguese listed groups

    Directory of Open Access Journals (Sweden)

    Ana Fialho Silva

    2003-10-01

    Full Text Available The purpose of this article is to examine the extent to which the clauses for the exclusion of subsidiaries from consolidation are used, in order to assess the degree of compliance with accounting regulation and the effectiveness of the statutory auditor as an enforcement mechanism in case of observed non-compliance. The presentation of consolidated financial statements by Portuguese companies was not regulated in detail before the implementation of the EU's Seventh Directive and the general obligation to prepare consolidated accounts had not applied to Portuguese companies until 1991. Regulators have been responsible for the endorsement of accounting rules and managers are responsible for the information disclosed by Portuguese companies regarding the scope of group accounting. In practice, the scope of consolidation depends on the judgment of makers and managers of the parent company. Auditors may play a key role in the process of guaranteeing the correct application of prevailing standards and thus encompassing the enforcement of accounting regulations and contributing to the quality of disclosed information. Our sample includes the consolidated financial statements of all the Portuguese companies listed in the Lisbon Stock Exchange on December 31st for the year 1999, to which the Official Accounting Plan is applicable. Our conclusion is that diversity exists among accounting practices regarding the adopted group concept and the use of the clauses for excluding subsidiaries from consolidation. The role of the auditors as enforcement actors seems to be minor, as we did find few qualifications in their audit reports in the cases of observed non-compliance with the accounting regulation.Em Portugal não existiu regulamentação sobre informação consolidada até 1991, quando foi publicado o Decreto-Lei nº 238/91, de 2 de Julho, que transpôs para o ordenamento jurídico-contábil português as normas de consolidação de contas estabelecidas

  17. 77 FR 31786 - Regulations Revising Rules Regarding Agency for a Consolidated Group

    Science.gov (United States)

    2012-05-30

    ... other communication mailed to the predecessor agent for the group, even if no longer in existence, is... any communication (including, for example, a claim for refund) submitted on behalf of the group by any... identifies the group's agent. Balancing special logistical issues and the importance of continual agency, the...

  18. 26 CFR 1.1502-47 - Consolidated returns by life- nonlife groups.

    Science.gov (United States)

    2010-04-01

    ... company subject to taxation under section 831(a). For 1982, only P and L1 are eligible corporations. The... that the group's common parent shall exercise this election to discontinue (and the other members of...

  19. Security Analysis of Accountable Anonymous Group Communication in Dissent

    Science.gov (United States)

    2013-01-31

    instance, group discussion forums or instant messaging. Misbehaving users may abuse this anonymity to disrupt communication, however, and existing...Abstract Users often wish to communicate anonymously on the Internet using, for instance, group discussion forums or instant messaging. Misbehaving users may...personal reprisal (Stein 2003). Yet anonymity makes it difficult to trace or exclude misbehaving participants (Davenport 2002). Online proto- cols

  20. 75 FR 66796 - Pricewaterhousecoopers LLP (“PwC”), Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... LLP (``PwC''), Internal Firm Services Client Account Administrators Group Atlanta, GA; Amended...''), Internal Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,630 is...

  1. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

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

  2. EDF - 2005 Consolidated Annual Results - Analysts' Presentation. Consolidated financial statements at December 31, 2005

    International Nuclear Information System (INIS)

    2006-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2005 annual results and Consolidated financial statements of the Group at 31 December 2005: Consolidated income statements, consolidated balance sheets, consolidated cash flow statements, variation in consolidated equity, notes (group accounting policies, impact of first-time application of IFRs, transition to standards IAS 32 and 39 concerning financial instruments, summary of accounting and valuation methods, public distribution concessions in France, significant events and transactions of 2005, impact of the law of august 9, 2004 on comparability, changes in the scope of consolidation, segment reporting, sales, fuel and energy purchases, other external expenses, contractual obligations and commitments entered into in the course of business, personnel expenses, other operating income and expenses, other income and expenses, financial result, income taxes, basic earnings per share and diluted earnings per share, goodwill, other intangible assets, property, plant and equipment, investments in companies accounted for under the equity method, financial assets, inventories, including work-in-process, trade receivables, other receivables, cash and cash equivalents, available-for-sale assets and liabilities, equity, provisions, special concession liabilities, current and non-current financial liabilities, derivatives, other liabilities, related parties, greenhouse gas emission quotas, environment, subsequent events, scope of consolidation

  3. Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    .... The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with Office of Management and Budget Bulletin...

  4. THE END OF THE OFF-BALANCE SHEET IN PROJECT FINANCE: A STUDY OF ACCOUNTING ASPECTS IN THE CONSOLIDATION OF SPECIFIC PURPOSE ENTITIES

    OpenAIRE

    Szuster, Natan; Marques, José Augusto Veiga da Costa; Santos, Odilanei Morais dos; Hoory, Rafael; Amaral, Marco Aurélio; Alves, Claudio Ribeiro Rodrigues

    2008-01-01

    With the objective of presenting the main characteristics of project finance and in order to discuss the principal effects of the consolidation of special purpose companies according to Brazilian, International and North-American rules, an exploratory-bibliographical study was carried out, focusing on Petrobras as a primary example. In compliance with CVM Instruction 408/04, public companies are obliged to include SPC in their consolidated financial statements whenever the essence of the rela...

  5. 78 FR 61387 - Supermedia LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex...

    Science.gov (United States)

    2013-10-03

    ... LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex Media Inc..., Publishing Operations Divison, Listing Management Group, a Subsidiary of Dex Media Inc., Including On-Site... to workers and former workers of SuperMedia LLC, Publishing Operation Division, Account Management...

  6. SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2017-12-01

    Full Text Available The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which, in turn, goes through a permanent transformation as a result of the globalization of national economies. These novelties raise the necessity of debates organised by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation. The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation.

  7. Using Group Work to Develop Intercultural Skills in the Accounting Curriculum in Australia

    Science.gov (United States)

    Daly, Anne; Hoy, Simon; Hughes, Mark; Islam, Jesmin; Mak, Anita S.

    2015-01-01

    This paper reports on the processes and outcomes of an experiential learning intervention designed to improve intercultural skills in accounting students by building cross-cultural alliances in culturally mixed groups. The cultural backgrounds of students in accounting units are diverse, and it has proved difficult to break down barriers to…

  8. Analyzing repeated measures data on individuals nested within groups: accounting for dynamic group effects.

    Science.gov (United States)

    Bauer, Daniel J; Gottfredson, Nisha C; Dean, Danielle; Zucker, Robert A

    2013-03-01

    Researchers commonly collect repeated measures on individuals nested within groups such as students within schools, patients within treatment groups, or siblings within families. Often, it is most appropriate to conceptualize such groups as dynamic entities, potentially undergoing stochastic structural and/or functional changes over time. For instance, as a student progresses through school, more senior students matriculate while more junior students enroll, administrators and teachers may turn over, and curricular changes may be introduced. What it means to be a student within that school may thus differ from 1 year to the next. This article demonstrates how to use multilevel linear models to recover time-varying group effects when analyzing repeated measures data on individuals nested within groups that evolve over time. Two examples are provided. The 1st example examines school effects on the science achievement trajectories of students, allowing for changes in school effects over time. The 2nd example concerns dynamic family effects on individual trajectories of externalizing behavior and depression. PsycINFO Database Record (c) 2013 APA, all rights reserved.

  9. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  10. Toward a Useful Model for Group Mentoring in Public Accounting Firms

    Directory of Open Access Journals (Sweden)

    Steven J. Johnson

    2013-07-01

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

  11. Schemas and memory consolidation.

    Science.gov (United States)

    Tse, Dorothy; Langston, Rosamund F; Kakeyama, Masaki; Bethus, Ingrid; Spooner, Patrick A; Wood, Emma R; Witter, Menno P; Morris, Richard G M

    2007-04-06

    Memory encoding occurs rapidly, but the consolidation of memory in the neocortex has long been held to be a more gradual process. We now report, however, that systems consolidation can occur extremely quickly if an associative "schema" into which new information is incorporated has previously been created. In experiments using a hippocampal-dependent paired-associate task for rats, the memory of flavor-place associations became persistent over time as a putative neocortical schema gradually developed. New traces, trained for only one trial, then became assimilated and rapidly hippocampal-independent. Schemas also played a causal role in the creation of lasting associative memory representations during one-trial learning. The concept of neocortical schemas may unite psychological accounts of knowledge structures with neurobiological theories of systems memory consolidation.

  12. Process for soil consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Herrick, F W; Brandstrom, R I

    1967-01-09

    In this process for the formation of a consolidated aggregate, a mass of solid particles is combined with an aqueous alkaline consolidating compound which forms a gel. This gel consists principally of a mixture of the following: a vegetable polyphenolic material; one of the group of catechins; condensed tannins and extract of the bark of coniferous trees; with 1-10% by weight of formaldehyde; and a catalyst of the group of water-soluble salts of chromium, iron, and aluminum. This catalyst serves to catalyze the reaction of formation of the gel.

  13. Accounting for Ethnic Discrimination : A Discursive Study Among Minority and Majority Group Members

    NARCIS (Netherlands)

    Verkuyten, Maykel J. A. M.

    2005-01-01

    This article discusses the ways in which ethnic minority and majority group members account, in an interview context, for the existence of discrimination in Dutch society. Taking a discursive approach, the focus is on the strategies used to describe and explain discrimination. In both groups,

  14. Accounting for One-Group Clustering in Effect-Size Estimation

    Science.gov (United States)

    Citkowicz, Martyna; Hedges, Larry V.

    2013-01-01

    In some instances, intentionally or not, study designs are such that there is clustering in one group but not in the other. This paper describes methods for computing effect size estimates and their variances when there is clustering in only one group and the analysis has not taken that clustering into account. The authors provide the effect size…

  15. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

    Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.

  16. Sand consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Spain, H H

    1965-01-21

    In a sand consolidation method in which there is injected a mixture of resin-forming liquids comprising an aryl-hydroxy low molecular weight compound, a water- soluble aldehyde, and a catalyst, an improvement is claimed which comprises diluting the resin-forming liquids with a diluent and with water so that the yield of the resin is sufficient to consolidate the sand particles with the minimum desirable pressure. The diluent may be mutually soluble in water and in the resin-forming liquids, and does not affect the setting time of the polymer. The aldehyde and the aryl-hydroxy compound may be in ratio of 5:1, and the diluent, methyl alcohol, is present in a ratio of 2:1 with reference to the water.

  17. Accounting for imperfect detection of groups and individuals when estimating abundance.

    Science.gov (United States)

    Clement, Matthew J; Converse, Sarah J; Royle, J Andrew

    2017-09-01

    If animals are independently detected during surveys, many methods exist for estimating animal abundance despite detection probabilities account for imperfect detection of groups, while assuming that individuals within groups are detected perfectly. However, this assumption is often unsupported. We introduce an abundance estimator for grouped animals when detection of groups is imperfect and group size may be under-counted, but not over-counted. The estimator combines an MRDS model with an N-mixture model to account for imperfect detection of individuals. The new MRDS-Nmix model requires the same data as an MRDS model (independent detection histories, an estimate of distance to transect, and an estimate of group size), plus a second estimate of group size provided by the second observer. We extend the model to situations in which detection of individuals within groups declines with distance. We simulated 12 data sets and used Bayesian methods to compare the performance of the new MRDS-Nmix model to an MRDS model. Abundance estimates generated by the MRDS-Nmix model exhibited minimal bias and nominal coverage levels. In contrast, MRDS abundance estimates were biased low and exhibited poor coverage. Many species of conservation interest reside in groups and could benefit from an estimator that better accounts for imperfect detection. Furthermore, the ability to relax the assumption of perfect detection of individuals within detected groups may allow surveyors to re-allocate resources toward detection of new groups instead of extensive surveys of known groups. We believe the proposed estimator is feasible because the only additional field data required are a second estimate of group size.

  18. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

    Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

  19. 同一控制下吸收合并会计处理方法探讨%The Discussion of Accounting Methods of Consolidation by Merger Under the Common Control

    Institute of Scientific and Technical Information of China (English)

    许仁青; 潘施情

    2012-01-01

    本文讨论了同一控制下吸收合并会计处理的两种方法,指出了二者的本质区别在于“是否保留被合并企业的留存收益”,并提出了自己的看法.%The paper discusses two accounting methods of consolidation by merger under the common control . It points out that the essential difference between them is whether the combined enterprise' s retained earnings should be retained and puts forward its own views.

  20. Development of a relational database for nuclear material (NM) accounting in RC and I Group

    International Nuclear Information System (INIS)

    Yadav, M.B.; Ramakumar, K.L.; Venugopal, V.

    2011-01-01

    A relational database for the nuclear material accounting in RC and I Group has been developed with MYSQL for Back-End and JAVA for Front-End development. Back-End has been developed to avoid any data redundancy, to provide random access of the data and to retrieve the required information from database easily. JAVA Applet and Java Swing components of JAVA programming have been used in the Front-End development. Front-End has been developed to provide data security, data integrity, to generate inventory status report at the end of accounting period, and also to have a quick look of some required information on computer screen. The database has been tested for the data of three quarters of the year 2009. It has been implemented from 1st January, 2010 for the accounting of nuclear material in RC and I Group. (author)

  1. Development of a relational database for nuclear material (NM) accounting in RC and I Group

    Energy Technology Data Exchange (ETDEWEB)

    Yadav, M B; Ramakumar, K L; Venugopal, V [Radioanalytical Chemistry Division, Radiochemistry and Isotope Group, Bhabha Atomic Research Centre, Mumbai (India)

    2011-07-01

    A relational database for the nuclear material accounting in RC and I Group has been developed with MYSQL for Back-End and JAVA for Front-End development. Back-End has been developed to avoid any data redundancy, to provide random access of the data and to retrieve the required information from database easily. JAVA Applet and Java Swing components of JAVA programming have been used in the Front-End development. Front-End has been developed to provide data security, data integrity, to generate inventory status report at the end of accounting period, and also to have a quick look of some required information on computer screen. The database has been tested for the data of three quarters of the year 2009. It has been implemented from 1st January, 2010 for the accounting of nuclear material in RC and I Group. (author)

  2. Income Distribution across Ethnic Groups in Malaysia : Results from a New Social Accounting Matrix

    NARCIS (Netherlands)

    Saari, M. Yusof; Dietzenbacher, Erik; Los, Bart

    A new social accounting matrix is constructed for Malaysia for the year 2000 to analyze sources of income inequality among ethnic groups in Malaysia. The analysis reveals that income inequality can be decomposed into the interaction of: (i) hourly wages; (ii) working hours per week; and (iii) number

  3. Team-oriented leadership: The interactive effects of leader group prototypicality, accountability, and team identification

    NARCIS (Netherlands)

    Giessner, S.R.; van Knippenberg, D.; van Ginkel, W.; Sleebos, E.

    2013-01-01

    We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis

  4. Consolidação das contas públicas: análise do cumprimento do art. 51 da LRF pelos municípios do Estado do Rio Grande do Norte = Public account consolidation: an analysis of the enforcement of LRF art. 51 by the municipalities in the State of Rio Grande do Norte

    Directory of Open Access Journals (Sweden)

    Mauricio Corrêa da Silva

    2011-11-01

    Rio Grande do Norte, grouped in four Meso-regions, was used in the research. The results revealed that out of the 167 municipalities of the State of Rio Grande do Norte, 20 municipalities have not, in a certain year, forwarded their accounts’ data for the consolidation of the national public accounts and also that the majority of the potiguar municipalities submitted their data with delay (after April 30th.

  5. 75 FR 66797 - PricewaterhouseCoopers LLP (“PwC”) Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... LLP (``PwC'') Internal Firm Services Client Account Administrators Group, Charlotte, NC; Amended... Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,608 is...

  6. Team-oriented leadership: the interactive effects of leader group prototypicality, accountability, and team identification.

    Science.gov (United States)

    Giessner, Steffen R; van Knippenberg, Daan; van Ginkel, Wendy; Sleebos, Ed

    2013-07-01

    We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis that leader accountability relates more strongly to team-oriented behavior for group nonprototypical leaders than for group prototypical leaders. A multisource field study with leaders (N = 64) and their followers (N = 209) indicated that this interactive effect is more pronounced for leaders who identify more strongly with their team. We discuss how these findings further develop the social identity analysis of leadership. PsycINFO Database Record (c) 2013 APA, all rights reserved.

  7. CONSOLIDATION POLICY: PAST, PRESENT AND FUTURE APPROACHES TO THE CONCEPT OF CONTROL

    Directory of Open Access Journals (Sweden)

    Ienciu Alin Ionel

    2010-07-01

    Full Text Available Preparing consolidated financial statements has been a common practice for groups of companies around the world for a relatively long time, going back one century in the USA and tens of years in different European countries.A far-reaching issue regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of consolidation and the applicable method of consolidation and subsequently in influencing the content of the group financial statements. We focus in our article on the concept of exclusive control as it is approached by the relevant International, American and European standards, casting light also on possible future developments of this concept. The objective of our study is to acknowledge the differences and similarities between the approaches to the control concept, closing with the presentation of the influences of these approaches on the basis of consolidation.

  8. Consolidation chemoradiotherapy and autologous bone marrow transplantation versus continued chemotherapy for metastatic neuroblastoma: a report of two concurrent Children's Cancer Group studies.

    Science.gov (United States)

    Stram, D O; Matthay, K K; O'Leary, M; Reynolds, C P; Haase, G M; Atkinson, J B; Brodeur, G M; Seeger, R C

    1996-09-01

    To compare event-free survival (EFS) for patients with stage IV neuroblastoma who were treated with induction chemotherapy followed by additional courses of the same chemotherapy or by intensive chemoradiotherapy and autologous bone marrow transplantation (ABMT). Two hundred seven children who were diagnosed with stage IV neuroblastoma after 1 year of age were given five to seven courses of induction chemotherapy consisting of cisplatin, etoposide, doxorubicin, and cyclophosphamide (CCC-321-P2). This chemotherapy was continued for 13 total courses for some patients, whereas intensive chemoradiotherapy with ABMT was given to others (CCG-321-P3). The decision to continue chemotherapy versus to consolidate with chemoradiotherapy was not randomized but was made by parents and physicians. Marrow used for ABMT was purged ex vivo and was free of immunocytologically detectable neuroblastoma cells. One hundred fifty-nine of 207 patients (77%) remained event-free during induction therapy. Of these, 67 received chemoradiotherapy/ABMT (CCG-321-P3) and 74 continued chemotherapy (CCG-321-P2). Using Cox regression analysis, the relative risk (RR) of an event after chemoradiotherapy/ABMT was estimated to be 58% of that for patients who continued chemotherapy (P = .01). Similarly, Kaplan-Meier analysis estimated EFS at four years for the chemoradiotherapy/ABMT and chemotherapy groups to be 40% and 19% respectively (P = .019). Subgroups appearing to benefit from chemoradiotherapy/ABMT were those with only a partial tumor response to induction chemotherapy (RR = 0.43; P = .008; EFS, 29% v 6%) and those whose tumors had amplification of the N-myc gene (RR = 0.26; P = .112; EFS, 67% v 0%). Consolidation with intensive, myeloablative chemoradiotherapy followed by purged ABMT may be more effective than continuing chemotherapy for patients with stage IV neuroblastoma.

  9. Usage of internal statements in making consolidated financial statement

    Directory of Open Access Journals (Sweden)

    V.N. Herman

    2016-12-01

    Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

  10. Consolidating Financial Statements of the Defense Finance and Accounting Service Revolving Fund of the Defense Business Operations Fund-FY 1992

    National Research Council Canada - National Science Library

    1993-01-01

    ...) Revolving Fund of the Defense Business Operations Fund (the Fund). The revolving Fund was created to provide finance and accounting services to DoD customers, charging them the full cost of those services...

  11. Status of rod consolidation

    International Nuclear Information System (INIS)

    Bailey, W.J.

    1985-04-01

    Two of the factors that need to be taken into account with rod consolidation are (1) the effects on rods from their removal from the fuel assembly and (2) the effects on rods as a result of the consolidation process. Potential components of both factors are described in the report. Discussed under (1) are scratches on the fuel rod surfaces, rod breakage, crud, extended burnup, and possible cladding embrittlement due to hydrogen injection at BWRs. Discussed under (2) are the increased water temperature (less than 10 0 C) because of closer packing of the rods, formation of crevices between rods in the close-packed mode, contact with dissimilar metals, and the potential for rapid heating of fuel rods following the loss of water from a spent fuel storage pool. Another factor that plays an important role in rod consolidation is the cost of disposal of the nonfuel-bearing components of the fuel assembly. Also, the dose rate from the components - especially Inconel spacer grids - can affect the handling procedures. Several licensing issues that exist are described. A list of recommendations is provided. 98 refs., 5 figs., 5 tabs

  12. Oncologists’ Perspectives on Consolidation Radiation Treatment after Chemotherapy for Lymphomas: A Survey Study by the Lymphoma Working Committee of the Turkish Oncology Group (TOG)

    Science.gov (United States)

    Tanriverdi, Ozgur; Barista, Ibrahim; Paydas, Semra; Nayir, Erdinc; Karakas, Yusuf

    2017-11-26

    In this study, we aimed to determine the perspectives of medical and radiation oncologists regarding consolidation radiotherapy in patients with a complete response after chemotherapy for Hodgkin’s and non-Hodgkin’s lymphomas. The survey was designed to identify demographic and occupational features of medical and radiation oncologists and their views on application of consolidation radiotherapy in their clinical practices, as based on a five-point Likert scale (never, rarely, sometimes, often, and always). The study covered 263, out of 935, physicians working in the oncology field as either medical or radiation oncologists; the rate of return on the invitations to participate was 28%. The majority of the participants were male radiation oncologists, with a duration of between 5 and 10 years of work as a university hospital official, and the mean age was 38 ± 14 (years). Although the most commonly followed international guidelines were NCCN, among the physicians, the majority of the respondents suggested that the guidelines were unclear regarding recommendations for consolidative radiotherapy. The administered dose for consolidative radiotherapy in lymphoma patients was indicated as 40 Gy by 49% of all the physicians and the most common cause of hesitancy concerning consolidative radiation treatment was the risk of secondary malignancies as a long-term adverse effect (54%). In conclusion, we suggest that medical oncologists could be most active in the treatment of lymphoma through a continuous training program about lymphomas and current national guidelines. Creative Commons Attribution License

  13. Understanding Return on Investment for Data Center Consolidation

    Science.gov (United States)

    2013-09-01

    Channel over Ethernet FDCCI Federal Data Center Consolidation Initiative GAO Government Accountability Office GDA Government Directed Actions GIG ...to judge how each stakeholder group will benefit from it. Such measures as lower risk, greater control, better economies of scale, better utilization...NMS product by Kratos Networks called Neural Star to manage the Global Information Grid ( GIG ) (Kratos, 2013). DISA uses Neural Star as the primary

  14. Little Evidence Exists To Support The Expectation That Providers Would Consolidate To Enter New Payment Models.

    Science.gov (United States)

    Neprash, Hannah T; Chernew, Michael E; McWilliams, J Michael

    2017-02-01

    Provider consolidation has been associated with higher health care prices and spending. The prevailing wisdom is that payment reform will accelerate consolidation, especially between physicians and hospitals and among physician groups, as providers position themselves to bear financial risk for the full continuum of patient care. Drawing on data from a number of sources from 2008 onward, we examined the relationship between Medicare's accountable care organization (ACO) programs and provider consolidation. We found that consolidation was under way in the period 2008-10, before the Affordable Care Act (ACA) established the ACO programs. While the number of hospital mergers and the size of specialty-oriented physician groups increased after the ACA was passed, we found minimal evidence that consolidation was associated with ACO penetration at the market level or with physicians' participation in ACOs within markets. We conclude that payment reform has been associated with little acceleration in consolidation in addition to trends already under way, but there is evidence of potential defensive consolidation in response to new payment models. Project HOPE—The People-to-People Health Foundation, Inc.

  15. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

    In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to preparation of cons...

  16. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

    The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the charact...

  17. Features of account and planning of training process of sportsmen pair-group acrobats taking into account sexual dimorphism (analysis of questionnaire these trainers of Ukraine

    Directory of Open Access Journals (Sweden)

    N.V. Bachinskaya

    2015-01-01

    Full Text Available Purpose: expose the features of planning of training process of different age acrobats and line of business on the stage of the direct training to the competitions from position of sexual dimorphism. Research tasks was to define methods and criteria of account and control of the training loading in pair-group to acrobatics. Material: in a questionnaire took part 38 trainers of Ukraine on sporting acrobatics aged from 28 to 68 years. Results: it is set that in an incomplete measure registered trainers loading executed sportsmen. The insufficient disinformation of trainers is exposed about knowledge and necessity of account of gender distinctions. Also about the methods of realization of account of the specific loading. There is absence of model of account, planning and control of the trainings loadings taking into account the functional, age, sexual features of sportsmen depending on their line of business. Conclusions: findings testify to the necessity of perfection of existent method of planning of training process. It is necessary to probe the morphofunctional features of organism of sportsmen and sportswomen. Also - to take into account the features of sexual dimorphism depending on the specific of type of sport. It is necessary to develop the trainings programs from position of morphofunctional and adaptation distinctions of masculine and womanish organism.

  18. Purposes, paradigms and pressure groups: Accountability and sustainability in EU environmental assessment, 1985–2010

    International Nuclear Information System (INIS)

    Sheate, William R.

    2012-01-01

    Twenty five years since the introduction of the European Union (EU) environmental impact assessment (EIA) Directive in 1985 this paper reflects on the extent to which environmental assessment (EA) processes, over the course of their evolution over the last 25 years in the EU, have provided a platform for enhancing accountability and sustainability. Surprisingly—in the context of legal mandates for EA—there is little reference in the EA literature explicitly to the literature on accountability and the role EA may play in this increasingly important aspect of governance. The paper explores EA implementation principally from an environmentalist perspective and particularly the way in which NGOs and other advocates for the environment in the UK and EU have used the EA legislation as a lever for increasing democratic, corporate and professional accountability of proponents and decision-makers alike. From an a historical analysis, including two historical EIA case studies and two contemporary SEA case studies, it becomes clear that EA has had an important role to play—at the legislative level in providing the requirements for accountability, and at the implementation level as the lever that can be used to hold individuals, organisations and authorities to account for their actions. The relationship with the shift to sustainability is a close one, since sustainable development demands greater public involvement in decision-making and greater accountability of executive decisions to the public. The lessons from this analysis allow the development of a nascent policy-oriented theory regarding EA's role in accountability, which provides a framework for a distinctive new area of EA research and policy analysis. Moreover, an accountability perspective on EA could help re-frame EA for policy makers from being purely an informational and procedural instrument to one which promotes better accountability and sustainability simultaneously. - Highlights: ► Little attention

  19. Using Cooperative Small Groups in Introductory Accounting Classes: A Practical Approach.

    Science.gov (United States)

    Miglietti, Cynthia

    2002-01-01

    Effective use of cooperative learning groups requires the following: attention to group formation, orientation that sets clear expectations and guidelines, activities to develop teamwork skills, peer evaluation, and other assessments that recognize and measure individual effort on group projects. (SK)

  20. Synaptic consolidation across multiple timescales

    Directory of Open Access Journals (Sweden)

    Lorric Ziegler

    2014-03-01

    Full Text Available The brain is bombarded with a continuous stream of sensory events, but retains only a small subset in memory. The selectivity of memory formation prevents our memory from being overloaded with irrelevant items that would rapidly bring the brain to its storage limit; moreover, selectivity also prevents overwriting previously formed memories with new ones. Memory formation in the hippocampus, as well as in other brain regions, is thought to be linked to changes in the synaptic connections between neurons. In this view, sensory events imprint traces at the level of synapses that reflect potential memory items. The question of memory selectivity can therefore be reformulated as follows: what are the reasons and conditions that some synaptic traces fade away whereas others are consolidated and persist? Experimentally, changes in synaptic strength induced by 'Hebbian' protocols fade away over a few hours (early long-term potentiation or e-LTP, unless these changes are consolidated. The experiments and conceptual theory of synaptic tagging and capture (STC provide a mechanistic explanation for the processes involved in consolidation. This theory suggests that the initial trace of synaptic plasticity sets a tag at the synapse, which then serves as a marker for potential consolidation of the changes in synaptic efficacy. The actual consolidation processes, transforming e-LTP into late LTP (l-LTP, require the capture of plasticity-related proteins (PRP. We translate the above conceptual model into a compact computational model that accounts for a wealth of in vitro data including experiments on cross-tagging, tag-resetting and depotentiation. A central ingredient is that synaptic traces are described with several variables that evolve on different time scales. Consolidation requires the transmission of information from a 'fast' synaptic trace to a 'slow' one through a 'write' process, including the formation of tags and the production of PRP for the

  1. Accountable to whom, for what? An exploration of the early development of Clinical Commissioning Groups in the English NHS.

    Science.gov (United States)

    Checkland, Kath; Allen, Pauline; Coleman, Anna; Segar, Julia; McDermott, Imelda; Harrison, Stephen; Petsoulas, Christina; Peckham, Stephen

    2013-12-10

    One of the key goals of the current reforms in the English National Health Service (NHS) under the Health and Social Care Act, 2012, is to increase the accountability of those responsible for commissioning care for patients (clinical commissioning groups (CCGs)), while at the same time allowing them a greater autonomy. This study was set out to explore CCG's developing accountability relationships. We carried out detailed case studies in eight CCGs, using interviews, observation and documentary analysis to explore their multiple accountabilities. We interviewed 91 people, including general practitioners, managers and governing body members in developing CCGs, and undertook 439 h of observation in a wide variety of meetings. CCGs are subject to a managerial, sanction-backed accountability to NHS England (the highest tier in the new organisational hierarchy), alongside a number of other external accountabilities to the public and to some of the other new organisations created by the reforms. In addition, unlike their predecessor commissioning organisations, they are subject to complex internal accountabilities to their members. The accountability regime to which CCGs are subject to is considerably more complex than that which applied their predecessor organisations. It remains to be seen whether the twin aspirations of increased autonomy and increased accountability can be realised in practice. However, this early study raises some important issues and concerns, including the risk that the different bodies to whom CCGs are accountable will have differing (or conflicting) agendas, and the lack of clarity over the operation of sanction regimes.

  2. SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Szora Tamas Atila

    2012-12-01

    Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

  3. Consolidated results 2000. Forecasts 2001; Resultats consolides 2000. Perspectives 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

  4. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

    The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...

  5. Evaluation and monitoring plan for consolidation tanks: Gunite and Associated Tanks Operable Unit, Waste Area Grouping 1, Oak Ridge National Laboratory, Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    1997-02-01

    This report describes the results of an integrity evaluation of Tanks W-8 and W-9, part of the Gunite and Associated Tanks (GAAT), in the South Tank Farm at Oak Ridge National Laboratory (ORNL), together with a plan for monitoring those tanks for potential releases during the GAAT CERCLA treatability study and waste removal activities. This work was done in support of an ORNL plan to use W-8 and W-9 as consolidation tanks during remediation of the other tanks in the North and South Tank Farms. The analysis portion of the report draws upon both tank-internal measurements of liquid volume change and tank-external measurements of the change in electrical conductivity of the groundwater in the dry wells adjacent to each tank. The results of the analysis show that both W-8 and W-9 are liquid-tight and are suitable for use as consolidation tanks. The recommended monitoring plan will utilize the dry well conductivity monitoring method as the primary release detection tool during the CERCLA activities. This method is expected to be able to detect releases of less than 0.5 gal/h with a 95% probability of detection, most of the time. The results described here validate three prior independent efforts: a liquid integrity assessment made in 1995, a structural integrity assessment made in 1995 by experts in the field of gunite tanks, and a structural integrity assessment made in 1994 using a three-dimensional, finite-element computer model. This work, along with the three prior efforts, shows that Tanks W-8 and W-9 are structurally sound and liquid-tight. Based upon this work it is concluded that these tanks are suitable for use as consolidation tanks during the GAAT CERCLA treatability study and waste removal actions and it is recommended that the tanks be monitored for potential releases during this period using the methods described in this report

  6. EDF - Full-year results up in 2014, Solid performance in low-carbon energies, 2018 ambition reiterated. Annual results 2014. Consolidated financial statements 2014. Management report 2014 - Group results. Annual financial statements 2014

    International Nuclear Information System (INIS)

    Levy, Jean-Bernard

    2015-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2014 annual results, management report and Consolidated financial statements of the Group at 31 December 2014, as well as the 2014 activity report: Group EBITDA: euro 17.3 bn, +6.5% organic growth, +3.2% excluding Edison and the tariff catch-up. A record-setting performance by low-carbon energies: French nuclear output: 415.9 TWh, the second best performance of the last six years; French CO_2 emissions: 17 g/kWh, an all-time low; Renewable energy capacity under construction: 2.2 GW, an all-time high. Net income excluding non-recurring items: euro 4,852 m, +17.9%; Net income - Group share: euro 3,701 m, +5.2%; Net financial debt/EBITDA: 2.0x vs. 2.1x at 31 December 2013; Dividend proposed for 2014: euro 1.25 per share in cash, equivalent to a 52% pay-out ratio and 58% when excluding the tariff catch-up. Financial guidance for 2015: Group EBITDA: organic growth of 0 to 3%; Net financial debt/EBITDA: between 2x and 2.5x; Pay-out ratio of net income excluding non-recurring items post hybrid: 55% to 65%. 2018 ambition: Enhanced action plan on cash flow generation levers: EBITDA growth, CSPE balance, WCR action plan, control of net investments; Cash flow after dividends: positive in 2018. EDF's financial statements: Income statements; Balance sheets; Cash flow statements; Notes to the financial statements: Accounting principles and methods, Significant events and transactions, Regulatory events in 2014 with an impact on the financial statements, Sales, Operating subsidies, Reversals of provisions and depreciation, Other operating income

  7. Income distribution across ethnic groups in Malaysia : applying social accounting matrices

    NARCIS (Netherlands)

    Saari, Mohd

    2015-01-01

    Dit proefschrift geeft een uitvoerige analyse van de inkomensongelijkheid tussen de belangrijkste etnische bevolkingsgroepen in Maleisië. Op basis van een in het kader van dit proefschriftonderzoek geconstrueerde “social accounting matrix” voor Maleisië in 2000, wordt de inkomensongelijkheid vanuit

  8. Consolidated results 2000. Forecasts 2001

    International Nuclear Information System (INIS)

    2001-01-01

    This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

  9. EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    Mariana Farcas

    2014-07-01

    Full Text Available The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The Seventh Directive published in 1983. The two directives regulate in parallel the issues concerning the preparing of the annual financial statements of individual companies, respectively of the group companies. Since 2008 have begun to take shape the point of views regarding the need of the development and publication of some regulations to simplify and to reduce the administrative burdens of the companies, including on the issue of financial reporting. The steps in the direction of simplification of the regulation in accounting area have resulted in June 2013 in The 34th Directive regarding the annual financial statements, the consolidated financial statements and the related reports of certain types of companies. As a member of the European Union, Romania must take into account the implementation of the European legislation in all areas, including in the field of accounting. In this respect, The Fourth Directive regarding the annual accounts of certain types of companies and The Seventh Directive regarding the consolidated accounts have been transposed into Romanian legislation since 2006 through OMFP 1752/2005 when the Romanian accounting regulations have become in accordance to the European directives and not only harmonized with these, and OMFP 3055/2009 brings additional information concerning the rules relating to the consolidation of accounts.

  10. Conservationism is not Conservatism: Do Interest Group Endorsements Help Voters Hold Representatives Accountable?

    OpenAIRE

    Kaufman, Aaron

    2013-01-01

    Much research assumes that voters know or can learn the positions their representatives take on key issue. Arthur Lupia found that voters could learn such information through advertisements and interest group endorsements. We examine whether these cues improve voters’ ability to infer their representative’s voting behavior and find that most interest groups fail to do so. In a follow-up study, we find that voters are ignorant of which positions the interest groups take on issues. Finally, we ...

  11. Apparatus for consolidation of earth formations

    Energy Technology Data Exchange (ETDEWEB)

    Brandt, H

    1968-02-08

    Earth formations are consolidated by injecting into the formation a fluid medium through vertically spaced perforations; a device lowered into the borehole permits creating chambers isolated from each other and communicating with only one, or a group of perforations. These chambers are connected through valved conduits to a reservoir of the consolidating medium. Each chamber or each group of chambers has its own supply conduit, and flow-measuring means are provided in each conduit. The valves may be magnetic valves, controlled electrically from the surface; the reservoirs for the consolidating medium may be equipped with hydraulically actuated pistons. (8 claims)

  12. Control of Bank Consolidated Financial Statements Quality

    Directory of Open Access Journals (Sweden)

    Margarita S. Ambarchyan

    2013-01-01

    Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

  13. Using the IGCRA (individual, group, classroom reflective action technique to enhance teaching and learning in large accountancy classes

    Directory of Open Access Journals (Sweden)

    Cristina Poyatos

    2011-02-01

    Full Text Available First year accounting has generally been perceived as one of the more challenging first year business courses for university students. Various Classroom Assessment Techniques (CATs have been proposed to attempt to enrich and enhance student learning, with these studies generally positioning students as learners alone. This paper uses an educational case study approach and examines the implementation of the IGCRA (individual, group, classroom reflective action technique, a Classroom Assessment Technique, on first year accounting students’ learning performance. Building on theoretical frameworks in the areas of cognitive learning, social development, and dialogical learning, the technique uses reports to promote reflection on both learning and teaching. IGCRA was found to promote feedback on the effectiveness of student, as well as teacher satisfaction. Moreover, the results indicated formative feedback can assist to improve the learning and learning environment for a large group of first year accounting students. Clear guidelines for its implementation are provided in the paper.

  14. Distribution center consolidation games

    NARCIS (Netherlands)

    Klijn, F.; Slikker, M.

    2005-01-01

    We study a location-inventory model to analyze the impact of consolidation of distribution centers on facility and inventory costs. We introduce a cooperative game and show that when demand processes are i.i.d. the core is non-empty, i.e., consolidation allows for a stable division of the minimal

  15. Load and resistance factor design of bridge foundations accounting for pile group-soil interaction.

    Science.gov (United States)

    2015-11-01

    Pile group foundations are used in most foundation solutions for transportation structures. Rigorous and reliable pile design methods are : required to produce designs whose level of safety (probability of failure) is known. By utilizing recently dev...

  16. Accounting for group differences in appraisals of social inequality: differential injustice standards.

    Science.gov (United States)

    Miron, Anca M; Warner, Ruth H; Branscombe, Nyla R

    2011-06-01

    We tested whether differential appraisals of inequality are a function of the injustice standards used by different groups. A confirmatory standard of injustice is defined as the amount of evidence needed to arrive at the conclusion that injustice has occurred. Consistent with a motivational shifting of standards view, we found that advantaged and disadvantaged group members set different standards of injustice when judging the magnitude of gender (Study 1) and racial (Study 2) wage inequality. In addition, because advantaged and disadvantaged group members formed - based on their differential standards - divergent appraisals of wage inequality, they experienced differential desire to restore inter-group justice. We discuss the implications of promoting low confirmatory standards for changing perceptions of social reality and for motivating justice-restorative behaviour. ©2011 The British Psychological Society.

  17. Compatibility of sportswomen at selection in commands on group exercises of artistic gymnastics accounting their functional condition

    Directory of Open Access Journals (Sweden)

    O.S. Kozhanova

    2013-02-01

    Full Text Available The degree of trained and predisposition of work is certain from data of mechanisms of energy-supply of sportswomen. 40 students took part in research. The degree of trained sportswomen was determined on results a vectorcardiography. On the level of functional possibilities of heart of sportswomen were up-diffused on three groups. It was set that most corresponds the specific of group exercises the first group of gymnasts the heart of which is in a greater degree predispositioned to implementation of loadings of anaerobic and mixed orientation. The first group of sportswomen is characterized optimum accordance of processes depolarization and repolarization of ventricles and normal functioning of auricles. For the sportswomen of this group a heart works in the economical mode without tension. It is set that the account of compatible functionality at a selection in commands on group exercises comes forward the factor of increase of efficiency of competition activity of sportswomen.

  18. Exposure To Harmful Workplace Practices Could Account For Inequality In Life Spans Across Different Demographic Groups.

    Science.gov (United States)

    Goh, Joel; Pfeffer, Jeffrey; Zenios, Stefanos

    2015-10-01

    The existence of important socioeconomic disparities in health and mortality is a well-established fact. Many pathways have been adduced to explain inequality in life spans. In this article we examine one factor that has been somewhat neglected: People with different levels of education get sorted into jobs with different degrees of exposure to workplace attributes that contribute to poor health. We used General Social Survey data to estimate differential exposures to workplace conditions, results from a meta-analysis that estimated the effect of workplace conditions on mortality, and a model that permitted us to estimate the overall effects of workplace practices on health. We conclude that 10-38 percent of the difference in life expectancy across demographic groups can be explained by the different job conditions their members experience. Project HOPE—The People-to-People Health Foundation, Inc.

  19. Account of the contribution of the Netherlands Environmental Assessment Agency (PBL) to the Working Group 'Broad Reconsideration Energy and Climate'

    International Nuclear Information System (INIS)

    2010-04-01

    In twenty policy areas various working groups have studied variants that can lead to a 20% budget cut in the government budgets of the Netherlands, which must be realized in 2015. The aim of the reconsiderations is to use less government means to realize the same results, or even better results if possible. The broad reconsideration in the field of energy and climate focuses on the expenditure for renewable energy and energy efficiency, mitigating (inter)national climate policy and fiscal benefits. In this report the PBL gives account of its contribution to the Working Group 'Broad Reconsideration Energy and Climate'. [nl

  20. Consolidated Lunar Atlas

    Data.gov (United States)

    National Aeronautics and Space Administration — The Consolidated Lunar Atlas is a collection of the best photographic images of the moon, including low-oblique photography, full-moon photography, and tabular and...

  1. CRITICAL STUDY OF INFORMATIONAL OFFER FOR CONSOLIDATED FINANCIAL SITUATIONS

    Directory of Open Access Journals (Sweden)

    DANIEL GOAGĂRĂ

    2009-01-01

    Full Text Available The accounting treatment for goodwill is far from being accepted, as the constant controversy and contradictions existent between it and the badwill are not yet solved. However, we wonder, in support to all interested groups in Romania, what would be the economic interpretation and perception of this difference? Thereby, if we start our analysis with how the acquisition difference is perceived, we consider appropriate to mention that the difference from the first consolidation can be emphasized if the cost of securities acquisition is compared with the net asset value of the percentage rate at which the securities will entitle.

  2. The nature of short-term consolidation in visual working memory.

    Science.gov (United States)

    Ricker, Timothy J; Hardman, Kyle O

    2017-11-01

    Short-term consolidation is the process by which stable working memory representations are created. This process is fundamental to cognition yet poorly understood. The present work examines short-term consolidation using a Bayesian hierarchical model of visual working memory recall to determine the underlying processes at work. Our results show that consolidation functions largely through changing the proportion of memory items successfully maintained until test. Although there was some evidence that consolidation affects representational precision, this change was modest and could not account for the bulk of the consolidation effect on memory performance. The time course of the consolidation function and selective influence of consolidation on specific serial positions strongly indicates that short-term consolidation induces an attentional blink. The blink leads to deficits in memory for the immediately following item when time pressure is introduced. Temporal distinctiveness accounts of the consolidation process are tested and ruled out. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  3. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    International Nuclear Information System (INIS)

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

  4. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

  5. 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.

  6. Pressurized Anneal of Consolidated Powders

    Science.gov (United States)

    Nemir, David Charles (Inventor); Rubio, Edward S. (Inventor); Beck, Jan Bastian (Inventor)

    2017-01-01

    Systems and methods for producing a dense, well bonded solid material from a powder may include consolidating the powder utilizing any suitable consolidation method, such as explosive shockwave consolidation. The systems and methods may also include a post-processing thermal treatment that exploits a mismatch between the coefficients of thermal expansion between the consolidated material and the container. Due to the mismatch in the coefficients, internal pressure on the consolidated material during the heat treatment may be increased.

  7. The neurobiology of consolidations, or, how stable is the engram?

    Science.gov (United States)

    Dudai, Yadin

    2004-01-01

    Consolidation is the progressive postacquisition stabilization of long-term memory. The term is commonly used to refer to two types of processes: synaptic consolidation, which is accomplished within the first minutes to hours after learning and occurs in all memory systems studied so far; and system consolidation, which takes much longer, and in which memories that are initially dependent upon the hippocampus undergo reorganization and may become hippocampal-independent. The textbook account of consolidation is that for any item in memory, consolidation starts and ends just once. Recently, a heated debate has been revitalized on whether this is indeed the case, or, alternatively, whether memories become labile and must undergo some form of renewed consolidation every time they are activated. This debate focuses attention on fundamental issues concerning the nature of the memory trace, its maturation, persistence, retrievability, and modifiability.

  8. Effects of Consolidation Stress State on Normally Consolidated Clay

    DEFF Research Database (Denmark)

    Lade, Poul V.

    2000-01-01

    The effect of consolidation stress state on the stress-strain and strength characteristics has been studied from experiments on undisturbed block samples of a natural, normally consolidated clay known as San Francisco Bay Mud. The results of experiments on K0-consolidated, hollow cylinder specimens...... and on isotropically consolidated, cubical specimens, both tested in triaxial compression and extension, clearly showed the influence of the undisturbed fabric as well as the effect of the initial consolidation stress states. While the K0-consolidated specimens appeared to retain their original fabric and exhibit...

  9. Consolidity: Mystery of inner property of systems uncovered

    Directory of Open Access Journals (Sweden)

    Hassen T. Dorrah

    2012-10-01

    Full Text Available This paper uncovers the mystery of consolidity, an inner property of systems that was amazingly hidden. Consolidity also reveals the secrecy of why strong stable and highly controllable systems are not invulnerable of falling and collapsing. Consolidity is measured by its Consolidity Index, defined as the ratio of overall changes of output parameters over combined changes of input and system parameters, all operating in fully fuzzy environment. Under this notion, systems are classified into consolidated, quasi-consolidated, neutrally consolidated, unconsolidated, quasi-unconsolidated and mixed types. The strategy for the implementation of consolidity is elaborated for both natural and man-made existing systems as well as the new developed ones. An important critique arises that the by-product consolidity of natural or built-as-usual system could lead to trapping such systems into a completely undesired unconsolidity. This suggests that the ample number of conventional techniques that do not take system consolidity into account should gradually be changed, and adjusted with improved consolidity-based techniques. Four Golden Rules are highlighted for handling system consolidity, and applied to several illustrative case studies. These case studies cover the consolidity analysis of the Drug Concentration problem, Predator-Prey Population problem, Spread of Infectious Disease problem, AIDS Epidemic problem and Arm Race model. It is demonstrated that consolidity changes are contrary (opposite in sign to changes of both stability and controllability. This is a very significant result showing that our present practice of stressing on building strong stable and highly controllable systems could have already jeopardized the consolidity behavior of an ample family of existing real life systems. It is strongly recommended that the four Golden Rules of consolidity should be enforced as future strict regulations of systems modeling, analysis, design and

  10. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Carmen NISTOR

    2015-01-01

    Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appear...

  11. Auto consolidated cohesive sediments erosion

    International Nuclear Information System (INIS)

    Ternat, F.

    2007-02-01

    Pollutants and suspended matters of a river can accumulate into the sedimentary column. Once deposited, they are submitted to self-weight consolidation processes, ageing and burying, leading to an increase of their erosion resistance. Pollutant fluxes can be related to sedimentary fluxes, determined by threshold laws. In this work, an erosion threshold model is suggested by introducing a cohesion force into the usual force balance. A model of cohesion is developed on the basis of interactions between argillaceous cohesive particles (clays), particularly the Van der Waals force, whose parameterization is ensured by means of granulometry and porosity. Artificial erosion experiments were performed in a recirculating erosion flume with natural cored sediments where critical shear stress measurements were performed. Other analyses provided granulometry and porosity. The results obtained constitute a good database for the literature. The model is then applied to the experimental conditions and gives good agreement with measurements. An example of the accounting for self-weight consolidation processes is finally suggested, before finishing on a Mohr like diagram dedicated to soft cohesive sediment erosion. (author)

  12. Consolidation of tailings

    International Nuclear Information System (INIS)

    Nelson, J.D.; Wardwell, R.E.; Abt, S.R.; Staub, W.P.

    1983-09-01

    The integrity of cover systems placed on tailings impoundments will be affected by the potential for differential settlement of the tailings surface. Settlement of the sand fraction will occur relatively rapidly. The slimes will take longer time for consolidation and will produce greater settlement. This report reviews the phenomenon of consolidation for saturated and unsaturated tailings. The effect of load application by cover placement and the extent to which dewatering of tailings will cause consolidation are considered. In addition, the feasibility of inducing consolidation by alternative means and the potential applicability of these methods to tailings impoundments reclamation are discussed. Differential settlement of the tailings will cause tensile strain to be developed in covers. This strain could be large enough to cause cracking within a relatively brittle compacted clay. Dewatering of tailings by drainage can cause settlement even greater than that by placement of a cover material. Dewatering of the tailings would also increase the stability of the tailings surface, thereby enhancing reclamation operations. Consequently, in view of the enhanced surface stability and the fact that a portion of the differential settlement can be accomplished prior to cover placement, dewatering of tailings impoundments during operations may have benefical effects

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

    Science.gov (United States)

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

    2003-01-01

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

  14. Nicotine facilitates memory consolidation in perceptual learning.

    Science.gov (United States)

    Beer, Anton L; Vartak, Devavrat; Greenlee, Mark W

    2013-01-01

    Perceptual learning is a special type of non-declarative learning that involves experience-dependent plasticity in sensory cortices. The cholinergic system is known to modulate declarative learning. In particular, reduced levels or efficacy of the neurotransmitter acetylcholine were found to facilitate declarative memory consolidation. However, little is known about the role of the cholinergic system in memory consolidation of non-declarative learning. Here we compared two groups of non-smoking men who learned a visual texture discrimination task (TDT). One group received chewing tobacco containing nicotine for 1 h directly following the TDT training. The other group received a similar tasting control substance without nicotine. Electroencephalographic recordings during substance consumption showed reduced alpha activity and P300 latencies in the nicotine group compared to the control group. When re-tested on the TDT the following day, both groups responded more accurately and more rapidly than during training. These improvements were specific to the retinal location and orientation of the texture elements of the TDT suggesting that learning involved early visual cortex. A group comparison showed that learning effects were more pronounced in the nicotine group than in the control group. These findings suggest that oral consumption of nicotine enhances the efficacy of nicotinic acetylcholine receptors. Our findings further suggest that enhanced efficacy of the cholinergic system facilitates memory consolidation in perceptual learning (and possibly other types of non-declarative learning). In that regard acetylcholine seems to affect consolidation processes in perceptual learning in a different manner than in declarative learning. Alternatively, our findings might reflect dose-dependent cholinergic modulation of memory consolidation. This article is part of a Special Issue entitled 'Cognitive Enhancers'. Copyright © 2012 Elsevier Ltd. All rights reserved.

  15. Nonlinear Finite Strain Consolidation Analysis with Secondary Consolidation Behavior

    Directory of Open Access Journals (Sweden)

    Jieqing Huang

    2014-01-01

    Full Text Available This paper aims to analyze nonlinear finite strain consolidation with secondary consolidation behavior. On the basis of some assumptions about the secondary consolidation behavior, the continuity equation of pore water in Gibson’s consolidation theory is modified. Taking the nonlinear compressibility and nonlinear permeability of soils into consideration, the governing equation for finite strain consolidation analysis is derived. Based on the experimental data of Hangzhou soft clay samples, the new governing equation is solved with the finite element method. Afterwards, the calculation results of this new method and other two methods are compared. It can be found that Gibson’s method may underestimate the excess pore water pressure during primary consolidation. The new method which takes the secondary consolidation behavior, the nonlinear compressibility, and nonlinear permeability of soils into consideration can precisely estimate the settlement rate and the final settlement of Hangzhou soft clay sample.

  16. Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma

    DEFF Research Database (Denmark)

    Mellqvist, Ulf-Henrik; Gimsing, Peter; Hjertner, Oyvind

    2013-01-01

    The Nordic Myeloma Study Group conducted an open randomized trial to compare bortezomib as consolidation therapy given after high-dose therapy and autologous stem cell transplantation (ASCT) with no consolidation in bortezomib-naive patients with newly diagnosed multiple myeloma. Overall, 370...

  17. Use of arsenic trioxide in remission induction and consolidation therapy for acute promyelocytic leukaemia in the Australasian Leukaemia and Lymphoma Group (ALLG) APML4 study: a non-randomised phase 2 trial.

    Science.gov (United States)

    Iland, Harry J; Collins, Marnie; Bradstock, Ken; Supple, Shane G; Catalano, Alberto; Hertzberg, Mark; Browett, Peter; Grigg, Andrew; Firkin, Frank; Campbell, Lynda J; Hugman, Amanda; Reynolds, John; Di Iulio, Juliana; Tiley, Campbell; Taylor, Kerry; Filshie, Robin; Seldon, Michael; Taper, John; Szer, Jeff; Moore, John; Bashford, John; Seymour, John F

    2015-09-01

    Initial treatment of acute promyelocytic leukaemia traditionally involves tretinoin (all-trans retinoic acid) combined with anthracycline-based risk-adapted chemotherapy, with arsenic trioxide being the treatment of choice at relapse. To try to reduce the relapse rate, we combined arsenic trioxide with tretinoin and idarubicin in induction therapy, and used arsenic trioxide with tretinoin as consolidation therapy. Patients with previously untreated genetically confirmed acute promyelocytic leukaemia were eligible for this study. Eligibilty also required Eastern Cooperative Oncology Group performance status 0-3, age older than 1 year, normal left ventricular ejection fraction, Q-Tc interval less than 500 ms, absence of serious comorbidity, and written informed consent. Patients with genetic variants of acute promyelocytic leukaemia (fusion of genes other than PML with RARA) were ineligible. Induction comprised 45 mg/m(2) oral tretinoin in four divided doses daily on days 1-36, 6-12 mg/m(2) intravenous idarubicin on days 2, 4, 6, and 8, adjusted for age, and 0·15 mg/kg intravenous arsenic trioxide once daily on days 9-36. Supportive therapy included blood products for protocol-specified haemostatic targets, and 1 mg/kg prednisone daily as prophylaxis against differentiation syndrome. Two consolidation cycles with tretinoin and arsenic trioxide were followed by maintenance therapy with oral tretinoin, 6-mercaptopurine, and methotrexate for 2 years. The primary endpoints of the study were freedom from relapse and early death (within 36 days of treatment start) and we assessed improvement compared with the 2 year interim results. To assess durability of remission we compared the primary endpoints and disease-free and overall survival at 5 years in APML4 with the 2 year interim APML4 data and the APML3 treatment protocol that excluded arsenic trioxide. This study is registered with the Australian New Zealand Clinical Trials Registry, number ACTRN12605000070639. 124

  18. Consolidated fuel reprocessing program

    Science.gov (United States)

    1985-04-01

    A survey of electrochemical methods applications in fuel reprocessing was completed. A dummy fuel assembly shroud was cut using the remotely operated laser disassembly equipment. Operations and engineering efforts have continued to correct equipment operating, software, and procedural problems experienced during the previous uranium compaigns. Fuel cycle options were examined for the liquid metal reactor fuel cycle. In high temperature gas cooled reactor spent fuel studies, preconceptual designs were completed for the concrete storage cask and open field drywell storage concept. These and other tasks operating under the consolidated fuel reprocessing program are examined.

  19. The Curious Case of Ronald McDonald’s Claim to Rights: An Ontological Account of Differences in Group and Individual Person Rights

    Directory of Open Access Journals (Sweden)

    Smith Leonie

    2018-02-01

    Full Text Available Performative accounts of personhood argue that group agents are persons, fit to be held responsible within the social sphere. Nonetheless, these accounts want to retain a moral distinction between group and individual persons. That: (1 Group-persons can be responsible for their actions qua persons, but that (2 group-persons might nonetheless not have rights equivalent to those of human persons. I present an argument which makes sense of this disanalogy, without recourse to normative claims or additional ontological commitments. I instead ground rights in the different relations in which performative persons stand in relation to one another.

  20. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    Science.gov (United States)

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  1. Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

    OpenAIRE

    Doina Maria Tilea; Alexandra Ana Maria Serban

    2013-01-01

    To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

  2. Better than sleep: theta neurofeedback training accelerates memory consolidation.

    Science.gov (United States)

    Reiner, Miriam; Rozengurt, Roman; Barnea, Anat

    2014-01-01

    Consistent empirical results showed that both night and day sleep enhanced memory consolidation. In this study we explore processes of consolidation of memory during awake hours. Since theta oscillations have been shown to play a central role in exchange of information, we hypothesized that elevated theta during awake hours will enhance memory consolidation. We used a neurofeedback protocol, to enhance the relative power of theta or beta oscillations. Participants trained on a tapping task, were divided into three groups: neurofeedback theta; neurofeedback beta; control. We found a significant improvement in performance in the theta group, relative to the beta and control groups, immediately after neurofeedback. Performance was further improved after night sleep in all groups, with a significant advantage favoring the theta group. Theta power during training was correlated with the level of improvement, indicating a clear relationship between memory consolidation, and theta neurofeedback. Copyright © 2013 Elsevier B.V. All rights reserved.

  3. Consolidation and Disclosure of SPE

    OpenAIRE

    中野, 貴之

    2011-01-01

    The purpose of this study is to discuss what kinds of information are demanded by the users of financial statements and what kinds of problems plague the companies using SPE (special purpose equity), while considering the actual situations of the consolidation and disclosure of SPE in Japan. At present, there is the trend of consolidating a broad range of SPE in Japan, etc., but some users of financial statements point out that it became difficult to understand consolidated financial stat...

  4. ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2013-10-01

    Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

  5. Consolidated results 1999 outlook for 2000

    Energy Technology Data Exchange (ETDEWEB)

    Gadonneix, P. [Gaz de France (GDF), 75 - Paris (France)

    2000-07-01

    This document presents an economic analysis of the consolidated results 1999 for the Group Gaz De France for the year 1999, showing a radical change for the gas industry. The main topics discussed are: a growth market for natural gas, a highly de-compartmentalized market, a market in which the Gaz de France group is an European leader and a market marked in 1999 by a sharp rise in oil prices. (A.L.B.)

  6. Consolidated results 1999 outlook for 2000

    International Nuclear Information System (INIS)

    Gadonneix, P.

    2000-01-01

    This document presents an economic analysis of the consolidated results 1999 for the Group Gaz De France for the year 1999, showing a radical change for the gas industry. The main topics discussed are: a growth market for natural gas, a highly de-compartmentalized market, a market in which the Gaz de France group is an European leader and a market marked in 1999 by a sharp rise in oil prices. (A.L.B.)

  7. Consolidated Copayment Processing Center (CCPC)

    Data.gov (United States)

    Department of Veterans Affairs — The Consolidated Copayment Processing Center (CCPC) database contains Veteran patient contact and billing information in order to support the printing and mailing of...

  8. 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.

  9. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  10. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  11. Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements

    Directory of Open Access Journals (Sweden)

    Raquel Wille Sarquis

    2018-02-01

    Full Text Available ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2, on the accounting amounts reported by Itaúsa - Investimentos Itaú S.A., and identify which accounting adjustments are necessary to explain the differences in reported amounts. Until December 31, 2012, there were two methods to recognize these investments: proportionate consolidation and equity method. The adoption of CPC 19 (R2, from January 1, 2013, brought relevant changes and the elimination of the proportionate consolidation method was the most controversial one. There are many users and researchers that argue that this method provides more relevant information. The effects of this change, with significant impacts on the amounts reported by the joint venturer firm, were even more relevant in Brazil, since almost all Brazilian firms used the proportionate consolidation. It was chosen the case of Itaúsa and, consequently, of Itaú Unibanco Holding because this is the largest private group in Brazil and represents a relevant investment for its joint venturers. The analyses indicated that the total asset reported by Itaúsa using proportionate consolidation was 832% higher than the value reported by the equity method. For liabilities and revenues, this percentage was even higher: 5,096% and 17,771%, respectively. This impact affects financial indicators, industry rankings, and other financial analyses. For example, the debt indicator decreased from 91% to 16%, when the accounting method was changed to the equity method. The analyses also indicated a set of accounting adjustments that explain the differences in the accounting amounts reported by Itaúsa, and these adjustments are beyond the recognition of the proportionate amounts of joint ventures, including goodwill, unrealized intercompany results, among others. The main

  12. Consolidated fuel reprocessing program

    International Nuclear Information System (INIS)

    Kuban, D.P.; Noakes, M.W.; Bradley, E.C.

    1987-01-01

    The Advanced Servomanipulator (ASM) System consists of three major components: the ASM slave, the dual arm master controller or master, and the control system. The ASM is a remotely maintainable force-reflecting servomanipulator developed at the Oak Ridge National Laboratory (ORNL) as part of the Consolidated Fuel Reprocessing Program of (CFRP). This new manipulator addresses requirements of advanced nuclear fuel reprocessing with emphasis on force reflection, remote maintainability, and reliability. It uses an all-gear force transmission system. The master arms were designed as a kinematic replica of ASM and use cable force transmission. Special digital control algorithms were developed to improve the system performance. The system is presently operational and undergoing evaluation. Preliminary testing has been completed and is reported. The system is now undergoing commercialization by transferring the technology to the private sector

  13. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

    Gyimóthy, Szilvia; Munar, Ana Maria; Larson, Mia

    2014-01-01

    This study revisits and integrates the insights of recent studies on emergent social media strategies deployed by destination and event management organisations. In a comparative analysis Munar (2012) identified four generic approaches pursued by national tourism boards in the Nordic region, while...... Gyimóthy & Larson (2014) portrayed three digital value co-creation strategies deployed by festival social media. Both frameworks provided novel analytical typologies which identified a series of categories (mimetic, analytic, immersion, advertising and insourcing, crowdsourcing and community consolidation......). This paper discusses the complementary nature of these conceptual proposals and advances an integrated conceptual framework of social media strategies. Based on the empirical findings of a case study that revisits evolving digital and social media strategies of European DMOs this paper maps the dynamics...

  14. Consolidated clinical microbiology laboratories.

    Science.gov (United States)

    Sautter, Robert L; Thomson, Richard B

    2015-05-01

    The manner in which medical care is reimbursed in the United States has resulted in significant consolidation in the U.S. health care system. One of the consequences of this has been the development of centralized clinical microbiology laboratories that provide services to patients receiving care in multiple off-site, often remote, locations. Microbiology specimens are unique among clinical specimens in that optimal analysis may require the maintenance of viable organisms. Centralized laboratories may be located hours from patient care settings, and transport conditions need to be such that organism viability can be maintained under a variety of transport conditions. Further, since the provision of rapid results has been shown to enhance patient care, effective and timely means for generating and then reporting the results of clinical microbiology analyses must be in place. In addition, today, increasing numbers of patients are found to have infection caused by pathogens that were either very uncommon in the past or even completely unrecognized. As a result, infectious disease specialists, in particular, are more dependent than ever on access to high-quality diagnostic information from clinical microbiology laboratories. In this point-counterpoint discussion, Robert Sautter, who directs a Charlotte, NC, clinical microbiology laboratory that provides services for a 40-hospital system spread over 3 states in the southeastern United States explains how an integrated clinical microbiology laboratory service has been established in a multihospital system. Richard (Tom) Thomson of the NorthShore University HealthSystem in Evanston, IL, discusses some of the problems and pitfalls associated with large-scale laboratory consolidation. Copyright © 2015, American Society for Microbiology. All Rights Reserved.

  15. Dry rod consolidation technology development

    International Nuclear Information System (INIS)

    Rasmussen, T.L.; Schoonen, D.H.; Feldman, E.M.; Fisher, M.W.

    1987-01-01

    The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM programs, e.g., Prototypical Consolidation Demonstration Program (PCDP). The program is being conducted at the Idaho National Engineering Laboratory (INEL) by the INEL Operating Contractor EG and G Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment is used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SFSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation is accomplished by individual, horizontal rod pulling. A computerized semiautomatic control system with operator involvement is utilized to conduct consolidation operations. During consolidation operations, data is taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software was completed in September of 1986. Following installation in the hot cell, consolidation operations begins in May 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

  16. Dry rod consolidation technology development

    International Nuclear Information System (INIS)

    Rasmussen, T.L.; Schoonen, D.H.; Fisher, M.W.

    1986-01-01

    The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a Program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM Programs, e.g., Prototypical Consolidation Demonstration Program. The Program is being conducted at the Idaho National Engineering Laboratory (INEL) by the Operating Contractor, EGandG Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment will be used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SPSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation will be accomplished by individual, horizontal rod pulling. A computerized semi-automatic control system with operator involvement will be utilized to conduct consolidation operations. Special features have been incorporated in the design to allow crud collection and measurement of rod pulling forces. During consolidation operations, data will be taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software will complete in September of 1986. Following installation in the hot cell, consolidation operations will begin in January 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

  17. The Financial Effects of Consolidation.

    Science.gov (United States)

    Streifel, James S.; And Others

    1991-01-01

    Examination of 19 school district consolidations in 10 states, 1980-84, revealed that, of 6 expenditure categories, only administration showed significant savings 3 years after consolidation, when compared to changes in state average costs during that period. Changes in other expenditure categories varied widely among districts. Contains 22…

  18. Guide to Direct Consolidation Loans.

    Science.gov (United States)

    Department of Education, Washington, DC.

    Intended for financial aid counselors, this document provides guidelines to the Federal Direct Consolidation Loan Program for borrowers who are in school, as well as those in repayment, or in default. An introductory section explains the basics of the consolidated loan program, loan categories, and interest rates. Next, standards for borrower…

  19. District Consolidation: Rivals Coming Together

    Science.gov (United States)

    Mart, Dan

    2011-01-01

    District consolidation is a highly emotional process. One key to success is sticking to the facts. In Iowa, school districts facing financial difficulties or enrollment concerns do not have to move directly to consolidation. In many cases, districts begin by developing sharing agreements. These sharing agreements may start with simple sharing of…

  20. Consolidated Financial Statements – in IAS 27 perspective

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2012-12-01

    Full Text Available The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version and a practical example of how to elaborate consolidated accounts in accordance with this standard.

  1. Using the IGCRA (Individual, Group, Classroom Reflective Action) Technique to Enhance Teaching and Learning in Large Accountancy Classes

    Science.gov (United States)

    Poyatos Matas, Cristina; Ng, Chew; Muurlink, Olav

    2011-01-01

    First year accounting has generally been perceived as one of the more challenging first year business courses for university students. Various Classroom Assessment Techniques (CATs) have been proposed to attempt to enrich and enhance student learning, with these studies generally positioning students as learners alone. This paper uses an…

  2. Autobiographical thinking interferes with episodic memory consolidation.

    Directory of Open Access Journals (Sweden)

    Michael Craig

    Full Text Available New episodic memories are retained better if learning is followed by a few minutes of wakeful rest than by the encoding of novel external information. Novel encoding is said to interfere with the consolidation of recently acquired episodic memories. Here we report four experiments in which we examined whether autobiographical thinking, i.e. an 'internal' memory activity, also interferes with episodic memory consolidation. Participants were presented with three wordlists consisting of common nouns; one list was followed by wakeful rest, one by novel picture encoding and one by autobiographical retrieval/future imagination, cued by concrete sounds. Both novel encoding and autobiographical retrieval/future imagination lowered wordlist retention significantly. Follow-up experiments demonstrated that the interference by our cued autobiographical retrieval/future imagination delay condition could not be accounted for by the sound cues alone or by executive retrieval processes. Moreover, our results demonstrated evidence of a temporal gradient of interference across experiments. Thus, we propose that rich autobiographical retrieval/future imagination hampers the consolidation of recently acquired episodic memories and that such interference is particularly likely in the presence of external concrete cues.

  3. Consolidating NASA's Arc Jets

    Science.gov (United States)

    Balboni, John A.; Gokcen, Tahir; Hui, Frank C. L.; Graube, Peter; Morrissey, Patricia; Lewis, Ronald

    2015-01-01

    The paper describes the consolidation of NASA's high powered arc-jet testing at a single location. The existing plasma arc-jet wind tunnels located at the Johnson Space Center were relocated to Ames Research Center while maintaining NASA's technical capability to ground-test thermal protection system materials under simulated atmospheric entry convective heating. The testing conditions at JSC were reproduced and successfully demonstrated at ARC through close collaboration between the two centers. New equipment was installed at Ames to provide test gases of pure nitrogen mixed with pure oxygen, and for future nitrogen-carbon dioxide mixtures. A new control system was custom designed, installed and tested. Tests demonstrated the capability of the 10 MW constricted-segmented arc heater at Ames meets the requirements of the major customer, NASA's Orion program. Solutions from an advanced computational fluid dynamics code were used to aid in characterizing the properties of the plasma stream and the surface environment on the calorimeters in the supersonic flow stream produced by the arc heater.

  4. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

    Diplomová práce se zabývá problematikou konsolidace účetní závěrky. Práce je členěna na dvě části. První část je zaměřena na sestavení konsolidované účetní závěrky za českou část skupiny podniků. Druhá část se zabývá analýzou výkonnosti sestavené konsolidované účetní závěrky a jednotlivých společností finančními ukazateli. Práce rovněž obsahuje návrhy na zlepšení ekonomické situace holdingu či jednotlivých společností. Master's thesis deals with the consolidation of the financial statement...

  5. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2015-04-01

    Full Text Available Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appeared and developed, respectively what consequences have their use in preparing consolidated financial statements. The results of the study suggest that every theory has certain aspects which differentiate it from the others in terms of recognition of subsidiary income and reporting net assets of the subsidiary. However, from all theories analyzed, the entity theory takes into account several guidelines of maximum importance when preparing consolidated financial statements: “You can’t own yourself!”, “You can’t owe yourself money!”, “You can’t make money selling to yourself.”

  6. Motivated information processing and group decision-making : Effects of process accountability on information processing and decision quality

    NARCIS (Netherlands)

    Scholten, Lotte; van Knippenberg, Daan; Nijstad, Bernard A.; De Dreu, Carsten K. W.

    Integrating dual-process models [Chaiken, S., & Trope, Y. (Eds.). (1999). Dual-process theories in social psychology. NewYork: Guilford Press] with work on information sharing and group decision-making [Stasser, G., & Titus, W. (1985). Pooling of unshared information in group decision making: biased

  7. Statement on the Consolidated Fuel Reprocessing Program

    International Nuclear Information System (INIS)

    Trauger, D.B.

    1984-01-01

    Oak Ridge National Laboratory has chosen the following objectives for future reprocessing plant design: reduced radiation exposure to workers; minimal environmental impact; improved plant operation and maintenance; improved accountability; no plutonium diversion; and reduced overall capital and operating cost. These objectives lead to a plant with totally remote operation. The Breeder Reactor Engineering Test (BRET) has been designed to perform a key role in demonstrating advanced reprocessing technology. It has been scheduled to be available to reprocess spent fuel from the Fast Flux Test Facility. The principal features of the Consolidated Fuel Reprocessing Program and of the BRET facility are appropriate for all reactor types

  8. 6-Thioguanine, cytarabine, and daunorubicin (TAD) and high-dose cytarabine and mitoxantrone (HAM) for induction, TAD for consolidation, and either prolonged maintenance by reduced monthly TAD or TAD-HAM-TAD and one course of intensive consolidation by sequential HAM in adult patients at all ages with de novo acute myeloid leukemia (AML): a randomized trial of the German AML Cooperative Group.

    Science.gov (United States)

    Büchner, Thomas; Hiddemann, Wolfgang; Berdel, Wolfgang E; Wörmann, Bernhard; Schoch, Claudia; Fonatsch, Christa; Löffler, Helmut; Haferlach, Torsten; Ludwig, Wolf-Dieter; Maschmeyer, Georg; Staib, Peter; Aul, Carlo; Gruneisen, Andreas; Lengfelder, Eva; Frickhofen, Norbert; Kern, Wolfgang; Serve, Hubert L; Mesters, Rolf M; Sauerland, Maria Cristina; Heinecke, Achim

    2003-12-15

    To examine the efficacy of prolonged maintenance chemotherapy versus intensified consolidation therapy for patients with acute myeloid leukemia (AML). Eight hundred thirty-two patients (median age, 54 years; range, 16 to 82 years) with de novo AML were randomly assigned to receive 6-thioguanine, cytarabine, and daunorubicin (TAD) plus cytarabine and mitoxantrone (HAM; cytarabine 3 g/m2 [age or = 60 years] x 6) induction, TAD consolidation, and monthly modified TAD maintenance for 3 years, or TAD-HAM-TAD and one course of intensive consolidation with sequential HAM (S-HAM) with cytarabine 1 g/m2 (age or = 60 years) x 8 instead of maintenance. A total of 69.2% patients went into complete remission (CR). Median relapse-free survival (RFS) was 19 months for patients on the maintenance arm, with 31.4% of patients relapse-free at 5 years, versus 12 months for patients on the S-HAM arm, with 24.7% of patients relapse-free at 5 years (P =.0118). RFS from maintenance was superior in patients with poor risk by unfavorable karyotype, age > or = 60 years, lactate dehydrogenase level greater than 700 U/L, or day 16 bone marrow blasts greater than 40% (P =.0061) but not in patients with good risk by complete absence of any poor risk factors. Although a survival benefit in the CR patients is not significant (P =.085), more surviving patients in the maintenance than in the S-HAM arm remain in first CR (P =.026). We conclude that TAD-HAM-TAD-maintenance first-line treatment has a higher curative potential than TAD-HAM-TAD-S-HAM and improves prognosis even among patients with poor prognosis.

  9. Taking account of what young women want from school sex education: two groups from Scotland and Uganda.

    Science.gov (United States)

    Cook, Sinead

    2010-01-01

    This study seeks to explore what young women want from their school-based sex education. Qualitative methods were used to explore the perspectives of two groups of young women from Uganda and Scotland. Of particular importance to all the young women were: a diverse sex education curriculum appropriate to the ages of the students, being taught by an outside female facilitator, single-sex classes and access to a female teacher. Furthermore, they proposed that discussion between small groups of friends is very useful. The Scottish group said that having a young teacher, teaching about emotions and relationships and being guided through their own decision making is also important. The Ugandan group emphasized the importance of being taught by female family members and having written materials provided on sex education. The study showed that young women from different backgrounds have strong opinions about sex education, and are an important resource for policy makers.

  10. Detecting and accounting for multiple sources of positional variance in peak list registration analysis and spin system grouping.

    Science.gov (United States)

    Smelter, Andrey; Rouchka, Eric C; Moseley, Hunter N B

    2017-08-01

    Peak lists derived from nuclear magnetic resonance (NMR) spectra are commonly used as input data for a variety of computer assisted and automated analyses. These include automated protein resonance assignment and protein structure calculation software tools. Prior to these analyses, peak lists must be aligned to each other and sets of related peaks must be grouped based on common chemical shift dimensions. Even when programs can perform peak grouping, they require the user to provide uniform match tolerances or use default values. However, peak grouping is further complicated by multiple sources of variance in peak position limiting the effectiveness of grouping methods that utilize uniform match tolerances. In addition, no method currently exists for deriving peak positional variances from single peak lists for grouping peaks into spin systems, i.e. spin system grouping within a single peak list. Therefore, we developed a complementary pair of peak list registration analysis and spin system grouping algorithms designed to overcome these limitations. We have implemented these algorithms into an approach that can identify multiple dimension-specific positional variances that exist in a single peak list and group peaks from a single peak list into spin systems. The resulting software tools generate a variety of useful statistics on both a single peak list and pairwise peak list alignment, especially for quality assessment of peak list datasets. We used a range of low and high quality experimental solution NMR and solid-state NMR peak lists to assess performance of our registration analysis and grouping algorithms. Analyses show that an algorithm using a single iteration and uniform match tolerances approach is only able to recover from 50 to 80% of the spin systems due to the presence of multiple sources of variance. Our algorithm recovers additional spin systems by reevaluating match tolerances in multiple iterations. To facilitate evaluation of the

  11. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Korsgaard Johnsen, Line; Geertsen, Svend Sparre

    2016-01-01

    where low to moderate intensities may be more suitable. The aim of this study was to investigate the role of intensity in mediating the effects of acute cardiovascular exercise on motor skill learning. We investigated the effects of different exercise intensities on the retention (performance score...... an important role in modulating the effects that a single bout of cardiovascular exercise has on the consolidation phase following motor skill learning. There appears to be a dose-response relationship in favour of higher intensity exercise in order to augment off-line effects and strengthen procedural memory.......A single bout of high intensity aerobic exercise (~90% VO2peak) was previously demonstrated to amplify off-line gains in skill level during the consolidation phase of procedural memory. High intensity exercise is not always a viable option for many patient groups or in a rehabilitation setting...

  12. Sleep-related memory consolidation in primary insomnia.

    Science.gov (United States)

    Nissen, Christoph; Kloepfer, Corinna; Feige, Bernd; Piosczyk, Hannah; Spiegelhalder, Kai; Voderholzer, Ulrich; Riemann, Dieter

    2011-03-01

    It has been suggested that healthy sleep facilitates the consolidation of newly acquired memories and underlying brain plasticity. The authors tested the hypothesis that patients with primary insomnia (PI) would show deficits in sleep-related memory consolidation compared to good sleeper controls (GSC). The study used a four-group parallel design (n=86) to investigate the effects of 12 h of night-time, including polysomnographically monitored sleep ('sleep condition' in PI and GSC), versus 12 h of daytime wakefulness ('wake condition' in PI and GSC) on procedural (mirror tracing task) and declarative memory consolidation (visual and verbal learning task). Demographic characteristics and memory encoding did not differ between the groups at baseline. Polysomnography revealed a significantly disturbed sleep profile in PI compared to GSC in the sleep condition. Night-time periods including sleep in GSC were associated with (i) a significantly enhanced procedural and declarative verbal memory consolidation compared to equal periods of daytime wakefulness in GSC and (ii) a significantly enhanced procedural memory consolidation compared to equal periods of daytime wakefulness and night-time sleep in PI. Across retention intervals of daytime wakefulness, no differences between the experimental groups were observed. This pattern of results suggests that healthy sleep fosters the consolidation of new memories, and that this process is impaired for procedural memories in patients with PI. Future work is needed to investigate the impact of treatment on improving sleep and memory. © 2010 European Sleep Research Society.

  13. Report and accounts 1992 [United Kingdom

    International Nuclear Information System (INIS)

    1992-01-01

    The Directors of National Power PLC present their annual report together with the audited accounts for the year ended 31 March 1992. The principal activity of the Company and its subsidiary and associated undertakings is the generation and sale of electricity in England and Wales. A review of the activities of the Company and of its subsidiary and associated undertakings is contained in the Business Review at the beginning of the document. The Review contains details of business development, important events occurring since the end of the year and likely future developments. The Company's research and development activities are referred to in the Annual Review and Summary Financial Statement. The financial results for the year are set out in the accounts. The consolidated profit and loss account shows that Group profit on ordinary activities after taxation for the year ended 31 March 1992 attributable to shareholders was Pound 365 million. (Author)

  14. Effect of supervised brushing with fluoride gel during primary school, taking into account the group prevention schedule in kindergarten.

    Science.gov (United States)

    Winter, Julia; Jablonski-Momeni, Anahita; Ladda, Annett; Pieper, Klaus

    2017-07-01

    In one region of Germany, a group of children took part in regular fluoride gel applications during primary school following intensified prevention in kindergarten. This observational study aimed to ascertain whether the dental health of primary school children can be improved by introducing a group prevention program based on applications of fluoride gel. The subjects were distributed among six groups with varying preventive measures in kindergarten and at school. The basis for determining caries experience and calculating the caries increment consisted of dental findings gathered in the second and fourth grade. While second graders without professionally supported daily toothbrushing in kindergarten exhibited an average d 3 -6 mft of 2.17, in those who had enjoyed intensive dental prevention, the corresponding value was 19% lower (d 3-6 mft = 1.74). The caries increment was significantly lower mainly among children who had received the maximum of group prevention (intensive prevention in kindergarten and gel program at school). The results show that intensified preventive programs in kindergartens and schools, based mainly on supervised toothbrushing, have a positive effect on the dental health of primary school children. Such programs are efficient in reducing caries experience especially in socially deprived areas.

  15. EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Muller Victor - Octavian

    2011-07-01

    Full Text Available Financial statements main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process of users in general, and investors in particular. Hence, the following question arises logically which of the two sets best serves the information needs of investors (and other categories of users, respectively which of the two sets is more relevant for investors? Of course, the possibility of both sets at the same time best serving the information needs should not be ruled out. In our scientific endeavor we conducted an empirical association study on the problem of market value relevance of consolidated financial statements and of individual financial statements of the parent company, searching for an answer to the above question. In this sense, we analyze the absolute and relative market value relevance of consolidated accounting information of listed companies on the Frankfurt Stock Exchange (one of the largest three stock markets in the European Union between 2003 and 2008. Through this empirical study we intend to contribute to the relatively limited literature on this topic with a comparative time analysis of the absolute and incremental relevance of financial information supplied by the two categories of financial statements (group and individual. The results obtained indicate a statistically significant superiority of the relevance of consolidated statements (in detriment of individual ones. However, we could not statistically prove a superior value relevance of information provided together by consolidated and parent company financial statements as opposed to consolidated information. On the one hand, these results prove the importance (usefulness of consolidated financial statements especially for investors on

  16. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  17. A unified theory for systems and cellular memory consolidation.

    Science.gov (United States)

    Dash, Pramod K; Hebert, April E; Runyan, Jason D

    2004-04-01

    The time-limited role of the hippocampus for explicit memory storage has been referred to as systems consolidation where learning-related changes occur first in the hippocampus followed by the gradual development of a more distributed memory trace in the neocortex. Recent experiments are beginning to show that learning induces plasticity-related molecular changes in the neocortex as well as in the hippocampus and with a similar time course. Present memory consolidation theories do not account for these findings. In this report, we present a theory (the C theory) that incorporates these new findings, provides an explanation for the length of time for hippocampal dependency, and that can account for the apparent longer consolidation periods in species with larger brains. This theory proposes that a process of cellular consolidation occurs in the hippocampus and in areas of the neocortex during and shortly after learning resulting in long-term memory storage in both areas. For a limited time, the hippocampus is necessary for memory retrieval, a process involving the coordinated reactivation of these areas. This reactivation is later mediated by longer extrahippocampal connectivity between areas. The delay in hippocampal-independent memory retrieval is the time it takes for gene products in these longer extrahippocampal projections to be transported from the soma to tagged synapses by slow axonal transport. This cellular transport event defines the period of hippocampal dependency and, thus, the duration of memory consolidation. The theoretical description for memory consolidation presented in this review provides alternative explanations for several experimental observations and presents a unification of the concepts of systems and cellular memory consolidation.

  18. School Consolidation and the Politics of School Closure across Communities

    Science.gov (United States)

    Karanxha, Zorka; Agosto, Vonzell; Black, William R.; Effiom, Claudius B.

    2013-01-01

    This case involves dilemmas for educational leaders who may face the process of school consolidation brought on by decreased funding and demands for accountability. We highlight the challenges and opportunities to collaborate within and across diverse communities and schools with varying expressions of cultural, political, ethical, and…

  19. CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

    Directory of Open Access Journals (Sweden)

    S.V. Kucher

    2016-09-01

    Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.

  20. Mesopontine median raphe regulates hippocampal ripple oscillation and memory consolidation.

    Science.gov (United States)

    Wang, Dong V; Yau, Hau-Jie; Broker, Carl J; Tsou, Jen-Hui; Bonci, Antonello; Ikemoto, Satoshi

    2015-05-01

    Sharp wave-associated field oscillations (∼200 Hz) of the hippocampus, referred to as ripples, are believed to be important for consolidation of explicit memory. Little is known about how ripples are regulated by other brain regions. We found that the median raphe region (MnR) is important for regulating hippocampal ripple activity and memory consolidation. We performed in vivo simultaneous recording in the MnR and hippocampus of mice and found that, when a group of MnR neurons was active, ripples were absent. Consistently, optogenetic stimulation of MnR neurons suppressed ripple activity and inhibition of these neurons increased ripple activity. Notably, using a fear conditioning procedure, we found that photostimulation of MnR neurons interfered with memory consolidation. Our results demonstrate a critical role of the MnR in regulating ripples and memory consolidation.

  1. EDF Energies Nouvelles. Consolidated financial statements at 30 June 2009

    International Nuclear Information System (INIS)

    2010-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2009. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's consolidated financial statements at 31 December 2008

  2. Differential effects of non-REM and REM sleep on memory consolidation?

    Science.gov (United States)

    Ackermann, Sandra; Rasch, Björn

    2014-02-01

    Sleep benefits memory consolidation. Previous theoretical accounts have proposed a differential role of slow-wave sleep (SWS), rapid-eye-movement (REM) sleep, and stage N2 sleep for different types of memories. For example the dual process hypothesis proposes that SWS is beneficial for declarative memories, whereas REM sleep is important for consolidation of non-declarative, procedural and emotional memories. In fact, numerous recent studies do provide further support for the crucial role of SWS (or non-REM sleep) in declarative memory consolidation. However, recent evidence for the benefit of REM sleep for non-declarative memories is rather scarce. In contrast, several recent studies have related consolidation of procedural memories (and some also emotional memories) to SWS (or non-REM sleep)-dependent consolidation processes. We will review this recent evidence, and propose future research questions to advance our understanding of the role of different sleep stages for memory consolidation.

  3. Status of rod consolidation, 1988

    International Nuclear Information System (INIS)

    Bailey, W.J.

    1989-01-01

    It is estimated that the spent fuel storage pools at some domestic light-water reactors will run out of space before 2003, the year that the US Department of Energy currently predicts it will have a repository available. Of the methods being studied to alleviate the problem, rod consolidation is one of the leading candidates for achieving more efficient use of existing space in spent fuel storage pools. Rod consolidation involves mechanically removing all the fuel rods from the fuel assembly hardware (i.e., the structural components) and placing the fuel rods in a close-packed array in a canister without space grids. A typical goal of rod consolidation systems is to insert the fuel rods from two fuel assemblies into a canister that has the same exterior dimensions as one standard fuel assembly (i.e., to achieve a consolidation or compaction ratio of 2:1) and to compact the nonfuel-bearing structural components from those two fuel assemblies by a factor of 10 to 20. This report provides an overview of the current status of rod consolidation in the United States and a small amount of information on related activities in other countries. 85 refs., 36 figs., 5 tabs

  4. Report and accounts for the year ended 31st March 1975

    International Nuclear Information System (INIS)

    1976-01-01

    The document contains a list of the Directors and Officers, Chairman's statement, report of the Directors, consolidated profit and loss account, consolidated balance sheet, parent company balance sheet, consolidated statement of source and application of funds, notes to the accounts, and report of the Auditors to the Members. (U.K.)

  5. CONSIDERAŢII PRIVIND GRUPURILE DE SOCIETĂŢI ŞI SITUAŢIILE FINANCIARE CONSOLIDATE

    Directory of Open Access Journals (Sweden)

    Ştefea Petru

    2011-01-01

    Full Text Available The paper presents some general considerations concerning the groups of companies andannual consolidated financial statements. We tried to deal with the concept of group and theconcept of consolidated financial statements. We presented the consolidated financialsettlements at the international and national level, the utility and the objectives of theconsolidated financial statements and finally the advantages and disadvantages of creating agroup and of elaborating the consolidated financial statements. Creating groups is anecessity and also a reality of contemporary economic life. The consolidated financialstatements are useful to all users, from shareholders to employees.

  6. Does Sleep Improve Your Grammar? Preferential Consolidation of Arbitrary Components of New Linguistic Knowledge.

    Science.gov (United States)

    Mirković, Jelena; Gaskell, M Gareth

    2016-01-01

    We examined the role of sleep-related memory consolidation processes in learning new form-meaning mappings. Specifically, we examined a Complementary Learning Systems account, which implies that sleep-related consolidation should be more beneficial for new hippocampally dependent arbitrary mappings (e.g. new vocabulary items) relative to new systematic mappings (e.g. grammatical regularities), which can be better encoded neocortically. The hypothesis was tested using a novel language with an artificial grammatical gender system. Stem-referent mappings implemented arbitrary aspects of the new language, and determiner/suffix+natural gender mappings implemented systematic aspects (e.g. tib scoiffesh + ballerina, tib mofeem + bride; ked jorool + cowboy, ked heefaff + priest). Importantly, the determiner-gender and the suffix-gender mappings varied in complexity and salience, thus providing a range of opportunities to detect beneficial effects of sleep for this type of mapping. Participants were trained on the new language using a word-picture matching task, and were tested after a 2-hour delay which included sleep or wakefulness. Participants in the sleep group outperformed participants in the wake group on tests assessing memory for the arbitrary aspects of the new mappings (individual vocabulary items), whereas we saw no evidence of a sleep benefit in any of the tests assessing memory for the systematic aspects of the new mappings: Participants in both groups extracted the salient determiner-natural gender mapping, but not the more complex suffix-natural gender mapping. The data support the predictions of the complementary systems account and highlight the importance of the arbitrariness/systematicity dimension in the consolidation process for declarative memories.

  7. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 1 of Volume IV, discusses: Process overview functional descriptions; Control system descriptions; Support system descriptions; Maintenance system descriptions; and Process equipment descriptions

  8. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 4 of Volume IV, discusses: Off-normal operating and recovery procedures; Emergency response procedures; Troubleshooting procedures; and Preventive maintenance procedures

  9. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  10. Conceptual Design for Consolidation TCAP

    International Nuclear Information System (INIS)

    Klein, J.E.

    1999-01-01

    Two alternate Thermal Cycling Absorption Process (TCAP) designs have been developed for the Tritium Facility Modernization and Consolidation (TFM and C) Project. The alternate designs were developed to improve upon the existing Replacement Tritium Facility (RTF) TCAP design and to eliminate the use of building distributed hot and cold nitrogen system.A brief description of TCAP theory and modeling is presented, followed by an overview of the design criteria for the Isotope Separation System (ISS). Both designs are described in detail, along with a generic description of the complete TCAP system. A design is recommend for the Consolidation Project, and a development plan for both designs is proposed

  11. Theoretical Consolidation of Acoustic Dissipation

    Science.gov (United States)

    Casiano, M. J.; Zoladz, T. F.

    2012-01-01

    In many engineering problems, the effects of dissipation can be extremely important. Dissipation can be represented by several parameters depending on the context and the models that are used. Some examples of dissipation-related parameters are damping ratio, viscosity, resistance, absorption coefficients, pressure drop, or damping rate. This Technical Memorandum (TM) describes the theoretical consolidation of the classic absorption coefficients with several other dissipation parameters including linearized resistance. The primary goal of this TM is to theoretically consolidate the linearized resistance with the absorption coefficient. As a secondary goal, other dissipation relationships are presented.

  12. Dreaming and offline memory consolidation.

    Science.gov (United States)

    Wamsley, Erin J

    2014-03-01

    Converging evidence suggests that dreaming is influenced by the consolidation of memory during sleep. Following encoding, recently formed memory traces are gradually stabilized and reorganized into a more permanent form of long-term storage. Sleep provides an optimal neurophysiological state to facilitate this process, allowing memory networks to be repeatedly reactivated in the absence of new sensory input. The process of memory reactivation and consolidation in the sleeping brain appears to influence conscious experience during sleep, contributing to dream content recalled on awakening. This article outlines several lines of evidence in support of this hypothesis, and responds to some common objections.

  13. Impaired memory consolidation in children with obstructive sleep disordered breathing.

    Directory of Open Access Journals (Sweden)

    Kiran Maski

    Full Text Available Memory consolidation is stabilized and even enhanced by sleep (and particularly by 12-15 Hz sleep spindles in NREM stage 2 sleep in healthy children but it is unclear what happens to these processes when sleep is disturbed by obstructive sleep disordered breathing. This cross-sectional study investigates differences in declarative memory consolidation among children with primary snoring (PS and obstructive sleep apnea (OSA compared to controls. We further investigate whether memory consolidation group differences are associated with NREM stage 2 (N2 sigma (12-15 Hz or NREM slow oscillation (0.5-1 Hz spectral power bands. In this study, we trained and tested participants on a spatial declarative memory task with cued recall. Retest occurred after a period of daytime wake (Wake or a night of sleep (Sleep with in-lab polysomnography. 36 participants ages 5-9 years completed the protocol: 14 with OSA as defined by respiratory disturbance index (RDI > 1/hour, 12 with primary snoring (PS and 10 controls. OSA participants had poorer overall memory consolidation than controls across Wake and Sleep conditions [OSA: mean = -18.7% (5.8, controls: mean = 1.9% (7.2, t = -2.20, P = 0.04]. In contrast, PS participants and controls had comparable memory consolidation across conditions (t = 0.41; P = 0.38. We did not detect a main effect for condition (Sleep, Wake or group x condition interaction on memory consolidation. OSA participants had lower N2 sigma power than PS (P = 0.03 and controls (P = 0.004 and N2 sigma power inversely correlated with percentage of time snoring on the study night (r = -0.33, P<0.05. Across all participants, N2 sigma power modestly correlated with memory consolidation in both Sleep (r = 0.37, P = 0.03 and Wake conditions (r = 0.44, P = 0.009. Further observed variable path analysis showed that N2 sigma power mediated the relationship between group and mean memory consolidation across Sleep and Wake states [Bindirect = 6.76(3.5, z = 2

  14. The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

    OpenAIRE

    Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

    2015-01-01

    Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

  15. Theoretical methodical aspects of forming skills of swimming among the different groups of population in the process of physical education and sport taking into account gender differences

    Directory of Open Access Journals (Sweden)

    Hanchar А.І.

    2012-03-01

    Full Text Available Research purpose: to expose theoretical and practical bases of effective methods of forming of skills of swimming at the different groups of population taking into account the gender differences of student in the process of physical education and sport. The dominant aspects of forming skills of swimming for different age-dependent groups are set. The negative phenomena of organizational character, which does not allow in good time and reliably to form for a man vitally important skills of safe movement on water, are selected. 5 basic aspects of forming of skills are recommended swimming which characterize high-quality realization of educational in detail, professionally-applied, health-improvement-hygienical, medical prophylactic and sporting-pedagogical influences of facilities of swimming on a population.

  16. Sandia solidification process: consolidation and characterization. Part I. Consolidation studies

    International Nuclear Information System (INIS)

    Johnstone, J.K.

    1978-05-01

    The consolidation behavior of a complex polycrystalline ceramic nuclear waste form composed of titanates, zeolite, and metallic silicon was studied. Initial solidification takes place by an ion exchange process. The resulting powder exhibits a large surface area, approximately 350 m 2 /g, and several decomposition, crystallization and phase change reactions from room temperature to 1100 0 C. In spite of the large surface area, consolidation by cold pressing and atmospheric sintering to 1100 0 C was not satisfactory. Vacuum hot pressing was found to produce fully dense pellets (less than 1% residual porosity) under very mild conditions, 6.9 MPa (1100 psi) and 1100 0 C. The dominant densification mechanism was viscous flow. Under less than optimum hot pressing conditions, three stages of densification were observed. Initial densification took place by particle rearrangement which was described with a viscous flow model. Second stage densification occurred by a solution-precipitation process controlled by a phase boundary dissolution reaction. In several cases, a third, final densification stage was observed. Detailed studies describe the effects of heating rate, processing temperature, pressure, residence time, atmosphere, composition, heat treatment, and the addition of consolidation aids on the densification behavior. In addition, fully radioactive high level mixed fission product titanate/waste pellets (1.27 cm diameter) were hot pressed at Oak Ridge National Laboratory to demonstrate the feasibility of such a process in a remotely operated hot cell. High density uniform pellets were obtained

  17. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

  18. Financial aspects of the consolidation of the US oil and gas industry in the 1980's

    Energy Technology Data Exchange (ETDEWEB)

    1989-05-02

    The US oil and gas industry has made adjustments to the decline in oil prices in the 1980's. These adjustments include the reduction of exploration and development activity, the exiting of companies from the market, and the consolidation of the control of oil and gas reserves by the surviving companies. During the consolidation of the US oil and gas industry in the 1980's, purchases of reserves became prominent as a means of replacing oil and gas production among surviving companies. For the 1982 through 1986 period purchases of proved reserves accounted for 35% of US oil and gas reserve additions by the 22 major petroleum companies (and nearly 40% for independent and major companies combined). By contrast, over the 5-year period 1977 through 1981, only 12% of reserve additions by the majors were gained through purchases. (Data for the independents for 1977 through 1981 are not available.) For the 1982 through 1986 period of declining oil prices, surviving companies tended to fall into two distinct groups: those that depended heavily on reserve purchases to augment their US oil and gas reserves (the high purchase group), and those that relied largely on their own exploration and development efforts to replace their US oil and gas production (the low purchase group). This study investigates economic factors associated with the consolidation of the US oil and gas industry by comparing the characteristics and performance of the high purchase and low purchase groups of companies. Two alternative hypotheses are considered as possible explanations of the driving force for the consolidation. 2 figs., 8 tabs.

  19. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 2 discusses the following topics: Fuel Rod Extraction System Test Results and Analysis Reports and Clamping Table Test Results and Analysis Reports

  20. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 1 discusses the following topics: the background of the project; test program description; summary of tests and test results; problem evaluation; functional requirements confirmation; recommendations; and completed test documentation for tests performed in Phase 3

  1. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 9 discusses the following topics: Integrated System Normal Operations Test Results and Analysis Report; Integrated System Off-Normal Operations Test Results and Analysis Report; and Integrated System Maintenance Operations Test Results and Analysis Report

  2. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 8 discusses Control System SOT Tests Results and Analysis Report. This is a continuation of Book 7

  3. Method for consolidating incompetent formations

    Energy Technology Data Exchange (ETDEWEB)

    Pavlich, J.P.; Calvert, D.G.

    1965-02-23

    An incompetent formation is consolidated and left permeable by first injecting a solidifiable liquid resin, and following this by an organic liquid to set the resin. The liquid resin used may be 3 (glycidyloxy) propyl trimethoxysilane in sufficient concentration to considerably increase the compressive strength of the consolidated zone. The silane may be used in a ratio of between 0.5 and 5% of the total volume of the liquid resin. The liquid resin used may be a phenol-formaldehyde condensation product dispersed in an aliphatic alcohol with from 1 to 4 carbon atoms. The liquid resin used may be an epoxy containing a hardener. The resin may be displaced into the formation by a liquid hydrocarbon. (5 claims)

  4. To Replay, Perchance to Consolidate.

    Directory of Open Access Journals (Sweden)

    Lisa Genzel

    2015-10-01

    Full Text Available After a memory is formed, it continues to be processed by the brain. These "off-line" processes consolidate the memory, leading to its enhancement and to changes in memory circuits. Potentially, these memory changes are driven by off-line replay of the pattern of neuronal activity present when the memory was being formed. A new study by Dhaksin Ramanathan and colleagues, published in PLOS Biology, demonstrates that replay occurs predominately after the acquisition of a new motor skill and that it is related to changes in memory performance and to the subsequent changes in memory circuits. Together, these observations reveal the importance of neuronal replay in the consolidation of novel motor skills.

  5. Learning new vocabulary during childhood: effects of semantic training on lexical consolidation and integration.

    Science.gov (United States)

    Henderson, Lisa; Weighall, Anna; Gaskell, Gareth

    2013-11-01

    Research suggests that word learning is an extended process, with offline consolidation crucial for the strengthening of new lexical representations and their integration with existing lexical knowledge (as measured by engagement in lexical competition). This supports a dual memory systems account, in which new information is initially sparsely encoded separately from existing knowledge and integrated with long-term memory over time. However, previous studies of this type exploited unnatural learning contexts, involving fictitious words in the absence of word meaning. In this study, 5- to 9-year-old children learned real science words (e.g., hippocampus) with or without semantic information. Children in both groups were slower to detect pauses in familiar competitor words (e.g., hippopotamus) relative to control words 24h after training but not immediately, confirming that offline consolidation is required before new words are integrated with the lexicon and engage in lexical competition. Children recalled more new words 24h after training than immediately (with similar improvements shown for the recall and recognition of new word meanings); however, children who were exposed to the meanings during training showed further improvements in recall after 1 week and outperformed children who were not exposed to meanings. These findings support the dual memory systems account of vocabulary acquisition and suggest that the association of a new phonological form with semantic information is critical for the development of stable lexical representations. Copyright © 2013 Elsevier Inc. All rights reserved.

  6. Consolidation of renders and plasters

    Czech Academy of Sciences Publication Activity Database

    van Hees, R.; Veiga, R.; Slížková, Zuzana

    2017-01-01

    Roč. 50, č. 1 (2017), s. 50-65 ISSN 1359-5997 R&D Projects: GA MŠk(CZ) LO1219 Keywords : consolidants * plasters * requirements * selection * assessment Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Materials engineering Impact factor: 2.607, year: 2016 http://link.springer.com/article/10.1617/s11527-016-0894-5

  7. Ultrasonic assisted consolidation of commingled thermoplastic/glass fibers rovings

    Directory of Open Access Journals (Sweden)

    Francesca eLionetto

    2015-04-01

    Full Text Available Thermoplastic matrix composites are finding new applications in different industrial area thanks to their intrinsic advantages related to environmental compatibility and processability. The approach presented in this work consists in the development of a technology for the simultaneous deposition and consolidation of commingled thermoplastic rovings through to the application of high energy ultrasound. An experimental equipment, integrating both fiber impregnation and ply consolidation in a single process, has been designed and tested. It is made of an ultrasonic welder, whose titanium sonotrode is integrated on a filament winding machine. During winding, the commingled roving is at the same time in contact with the mandrel and the horn. The intermolecular friction generated by ultrasound is able to melt the thermoplastic matrix and impregnate the reinforcement fibers. The heat transfer phenomena occurring during the in situ consolidation were simulated solving by finite element (FE analysis an energy balance accounting for the heat generated by ultrasonic waves and the melting characteristics of the matrix. To this aim, a calorimetric characterization of the thermoplastic matrix has been carried out to obtain the input parameters for the model. The FE analysis has enabled to predict the temperature distribution in the composite during heating and cooling The simulation results have been validated by the measurement of the temperature evolution during ultrasonic consolidation.The reliability of the developed consolidation equipment was proved by producing hoop wound cylinder prototypes using commingled continuous E-glass rovings and Polypropylene (PP filaments. The consolidated composite cylinders are characterized by high mechanical properties, with values comparable with the theoretical ones predicted by the micromechanical analysis.

  8. Proposal for Land Consolidation Project Solutions for Selected Problem Areas

    Science.gov (United States)

    Wojcik-Len, Justyna; Strek, Zanna

    2017-12-01

    One of the economic tools for supporting agricultural policy are the activities implemented under the Rural Development Program (RDP). By encouraging agricultural activities and creating equal opportunities for development of farms, among others in areas with unfavourable environmental conditions characterized by low productivity of soils exposed to degradation, decision makers can contribute to improving the spatial structure of rural areas. In Poland, one of the major concerns are agricultural problem areas (regions). In view of this situation, the aim of this article was to characterize the problem areas in question and propose land consolidation project solutions for selected fragments of those areas. This paper presents the results of a review of literature and an analysis of geodetic and cartographic data regarding the problem areas. The process of land consolidation, which is one of the technical and legal instruments supporting the development of rural areas, was characterized. The study allowed the present authors to establish criteria for selecting agricultural problem areas for land consolidation. To develop a proposal for rational management of the problem areas, key general criteria (location, topography, soil quality and usefulness) and specific criteria were defined and assigned weights. A conception of alternative development of the agricultural problem areas was created as part of a land consolidation project. The results were used to create a methodology for the development of agricultural problem areas to be employed during land consolidation in rural areas. Every agricultural space includes areas with unfavourable environmental and soil conditions determined by natural or anthropogenic factors. Development of agricultural problem areas through land consolidation should take into account the specific functions assigned to these areas in land use plans, as well as to comply with legal regulations.

  9. LS1: electrical engineering upgrades and consolidation

    International Nuclear Information System (INIS)

    Duval, F.

    2012-01-01

    3 different types of activities are planned by the Engineering Department Electrical Engineering (EN-EL) Group for the first long shut down (LS1). First, the consolidation of EN-EL's ageing infrastructure elements. It is part of a 15- year programme aiming at increasing the reliability and availability of the power distribution network. Secondly, the maintenance of the accelerators infrastructure. In addition to the usual periodic operations and those delayed until LS1, the group will address more demanding activities like the replacement campaigns for irradiated cables and non-radiation resistant fibres as well as the removal of unused cables in particularly overcrowded areas. Thirdly, a vast amount of user copper and optical fibre cabling requests: EN-EL estimates that only 50% of LS1 requests are currently known. The main activities will be EN-EL's contributions to the R2E project, BE-BI upgrade projects, and the RF upgrade project in SPS BA3

  10. European defence industry consolidation and domestic procurement bias

    DEFF Research Database (Denmark)

    Kluth, Michael Friederich

    2017-01-01

    How have European cross-border defence industrial mergers and acquisitions affected domestic procurement bias among the major EU powers? This article departs from the findings of Andrew Moravcsik more than two decades ago suggesting that major West European states had no ingrained preferences...... for defence industrial autarchy. When cross-national armament projects were derailed, this could be attributed to political efforts of national defence industrial champions favouring purely domestic projects. As former national champions join pan-European defence groups, their preferences are likely modified......-border defence industry consolidation will be analysed. Procurement bias is assessed in two industry segments characterised by pervasive consolidation....

  11. The consolidation of implicit sequence memory in obstructive sleep apnea.

    Directory of Open Access Journals (Sweden)

    Eszter Csabi

    Full Text Available Obstructive Sleep Apnea (OSA Syndrome is a relatively frequent sleep disorder characterized by disrupted sleep patterns. It is a well-established fact that sleep has beneficial effect on memory consolidation by enhancing neural plasticity. Implicit sequence learning is a prominent component of skill learning. However, the formation and consolidation of this fundamental learning mechanism remains poorly understood in OSA. In the present study we examined the consolidation of different aspects of implicit sequence learning in patients with OSA. We used the Alternating Serial Reaction Time task to measure general skill learning and sequence-specific learning. There were two sessions: a learning phase and a testing phase, separated by a 10-hour offline period with sleep. Our data showed differences in offline changes of general skill learning between the OSA and control group. The control group demonstrated offline improvement from evening to morning, while the OSA group did not. In contrast, we did not observe differences between the groups in offline changes in sequence-specific learning. Our findings suggest that disrupted sleep in OSA differently affects neural circuits involved in the consolidation of sequence learning.

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

    Science.gov (United States)

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

    2018-07-01

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

  13. Fear memory consolidation in sleep requires protein kinase A.

    Science.gov (United States)

    Cho, Jiyeon; Sypniewski, Krzysztof A; Arai, Shoko; Yamada, Kazuo; Ogawa, Sonoko; Pavlides, Constantine

    2018-05-01

    It is well established that protein kinase A (PKA) is involved in hippocampal dependent memory consolidation. Sleep is also known to play an important role in this process. However, whether sleep-dependent memory consolidation involves PKA activation has not been clearly determined. Using behavioral observation, animals were categorized into sleep and awake groups. We show that intrahippocampal injections of the PKA inhibitor Rp-cAMPs in post-contextual fear conditioning sleep produced a suppression of long-term fear memory, while injections of Rp-cAMPs during an awake state, at a similar time point, had no effect. In contrast, injections of the PKA activator Sp-cAMPs in awake state, rescued sleep deprivation-induced memory impairments. These results suggest that following learning, PKA activation specifically in sleep is required for the consolidation of long-term memory. © 2018 Cho et al.; Published by Cold Spring Harbor Laboratory Press.

  14. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  15. Use of a Novel Accounting and Grouping Method for Major Trunk Injury-Analysis of Data from a Statewide Trauma Financial Survey.

    Science.gov (United States)

    Joubert, Kyla D; Mabry, Charles D; Kalkwarf, Kyle J; Betzold, Richard D; Spencer, Horace J; Spinks, Kara M; Porter, Austin; Karim, Saleema; Robertson, Ronald D; Sutherland, Michael J; Maxson, Robert T

    2016-09-01

    Major trunk trauma is common and costly, but comparisons of costs between trauma centers (TCs) are rare. Understanding cost is essential to improve quality, manage trauma service lines, and to facilitate institutional commitment for trauma. We have used results of a statewide trauma financial survey of Levels I to IV TC to develop a useful grouping method for costs and clinical characteristics of major trunk trauma. The trauma financial survey collected billing and clinical data on 75 per cent of the state trauma registry patients for fiscal year 2012. Cost was calculated by separately accounting for embedded costs of trauma response and verification, and then adjusting reasonable costs from the Medicare cost report for each TC. The cost-to-charge ratios were then recalculated and used to determine uniform cost estimates for each patient. From the 13,215 patients submitted for the survey, we selected 1,094 patients with major trunk trauma: lengths of stay ≥ 48 hours and a maximum injury of AIS ≥3 for either thorax or abdominal trauma. These patients were then divided into three Injury Severity Score (ISS) groups of 9 to 15, 16 to 24, or 25+ to stratify patients into similar injury groups for analysis of cost and cost drivers. For abdominal injury, average total cost for patients with ISS 9 to 15 was $17,429. Total cost and cost per day increased with severity of injury, with $51,585 being the total cost for those with ISS 25. Similar trends existed for thoracic injury. Use of the Medicare cost report and cost-to-charge ratios to compute uniform costs with an innovative grouping method applied to data collected across a statewide trauma system provides unique information regarding cost and outcomes, which affects quality improvement, trauma service line management, and decisions on TC participation.

  16. Sleep Dependent Memory Consolidation in Children with Autism Spectrum Disorder.

    Science.gov (United States)

    Maski, Kiran; Holbrook, Hannah; Manoach, Dara; Hanson, Ellen; Kapur, Kush; Stickgold, Robert

    2015-12-01

    Examine the role of sleep in the consolidation of declarative memory in children with autism spectrum disorder (ASD). Case-control study. Home-based study with sleep and wake conditions. Twenty-two participants with ASD and 20 control participants between 9 and 16 y of age. Participants were trained to criterion on a spatial declarative memory task and then given a cued recall test. Retest occurred after a period of daytime wake (Wake) or a night of sleep (Sleep) with home-based polysomnography; Wake and Sleep conditions were counterbalanced. Children with ASD had poorer sleep efficiency than controls, but other sleep macroarchitectural and microarchitectural measures were comparable after controlling for age and medication use. Both groups demonstrated better memory consolidation across Sleep than Wake, although participants with ASD had poorer overall memory consolidation than controls. There was no interaction between group and condition. The change in performance across sleep, independent of medication and age, showed no significant relationships with any specific sleep parameters other than total sleep time and showed a trend toward less forgetting in the control group. This study shows that despite their more disturbed sleep quality, children with autism spectrum disorder (ASD) still demonstrate more stable memory consolidation across sleep than in wake conditions. The findings support the importance of sleep for stabilizing memory in children with and without neurodevelopmental disabilities. Our results suggest that improving sleep quality in children with ASD could have direct benefits to improving their overall cognitive functioning. © 2015 Associated Professional Sleep Societies, LLC.

  17. The Limited Capacity of Sleep-Dependent Memory Consolidation

    Directory of Open Access Journals (Sweden)

    Gordon B Feld

    2016-09-01

    Full Text Available Sleep supports memory consolidation. However, the conceptually important influence of the amount of items encoded in a memory test on this effect has not been investigated. In two experiments, participants (n=101 learned lists of word-pairs varying in length (40, 160, 320 word-pairs in the evening before a night of sleep (sleep group or of sleep deprivation (wake group. After 36 h (including a night allowing recovery sleep retrieval was tested. Compared with wakefulness, post-learning sleep enhanced retention for the 160 word-pair condition (p < 0.01, importantly, this effect completely vanished for the 320 word-pair condition. This result indicates a limited capacity for sleep-dependent memory consolidation, which is consistent with an active system consolidation view on sleep’s role for memory, if it is complemented by processes of active forgetting and/or gist abstraction. Whereas the absolute benefit from sleep should have increased with increasing amounts of successfully encoded items, if sleep only passively protected memory from interference. Moreover, the finding that retention performance was significantly diminished for the 320 word-pair condition compared to the 160 word-pair condition in the sleep group, makes it tempting to speculate that with increasing loads of information encoded during wakefulness, sleep might favour processes of forgetting over consolidation.

  18. Bonding prediction in friction stir consolidation of aluminum alloys: A preliminary study

    Science.gov (United States)

    Baffari, Dario; Reynolds, Anthony P.; Li, Xiao; Fratini, Livan

    2018-05-01

    Friction Stir Consolidation (FSC) is a solid-state process that results in consolidation of metal powders or chips producing solid billet through severe plastic deformation and the solid-state bonding phenomena. This process can be used both for primary production and for metal scrap recycling. During the FSC process, a rotating die is plunged into a hollow chamber containing the finely divided, unconsolidated material to be processed. In this paper, a FEM numerical model for the prediction of the quality of the consolidated billet is presented. In particular, a dedicated bonding criterion that takes into account the peculiar process mechanics of this innovative technology is proposed.

  19. Centralized consolidation/recycling center

    International Nuclear Information System (INIS)

    St. Georges, L.T.; Poor, A.D.

    1995-05-01

    There are approximately 175 separate locations on the Hanford Site where dangerous waste is accumulated in hundreds of containers according to compatibility. Materials that are designated as waste could be kept from entering the waste stream by establishing collection points for these materials and wastes and then transporting them to a centralized consolidation/recycling center (hereinafter referred to as the consolidation center). Once there the materials would be prepared for offsite recycling. This document discusses the removal of batteries, partially full aerosol cans, and DOP light ballasts from the traditional waste management approach, which eliminates 89 satellite accumulation areas from the Hanford Site (43 for batteries, 33 for aerosols, and 13 for DOP ballasts). Eliminating these 89 satellite accumulation areas would reduce by hundreds the total number of containers shipped offsite as hazardous waste (due to the increase in containers when the wastes that are accumulated are segregated according to compatibility for final shipment). This new approach is in line with the U.S. Environmental Protection Agency's (EPA) draft Universal Waste Rules for these open-quotes nuisanceclose quotes and common waste streams. Additionally, future reviews of other types of wastes that can be handled in this less restrictive and more cost-effective manner will occur as part of daily operations at the consolidation center. The Hanford Site has been identified as a laboratory for reinventing government by the Secretary of the U.S. Department of Energy (DOE), Hazel O'Leary, and as a demonstration zone where open-quotes innovative ideas, processes and technologies can be created, tested and demonstrated.close quotes Additionally, DOE, EPA, and the Washington State Department of Ecology (Ecology) have agreed to cut Hanford cleanup costs by $1 billion over a 5-year period

  20. US downstream consolidation and bifurcation

    International Nuclear Information System (INIS)

    Adam, P.S.

    1997-01-01

    Several years of dismal performances finally prompted US petroleum marketers and refiners to consolidate in a big way, starting last year. This restructuring is already altering the configuration and dynamics of marketing and refining in North America. In the years ahead, returns seem set to improve industry-wide. But a rising tide of marketing and refining profitability will not lift all the boats, at least not all equally, particularly since there may be more to some of these recent alliances, partnerings, divestitures and mergers than first meets the eye. A more concentrated US refining and marketing sector might mean more fireworks rather than greater stability. (author)

  1. Variable interest consolidation (FASB,FIN 46/R) : valve relevance and empirical consequences on financial reporting

    OpenAIRE

    Valentinis, Edi

    2008-01-01

    2007/2008 FASB introduction of FIN 46/R variable interest consolidation model proved revolutionary as it ties up the accounting to the economic/financial frameworks and the judicial one. Legal structures and agreements among stakeholders of entities, creating net assets’ variability, have from now on to be compared with expected losses and expected returns distribution, prior to identify which stakeholder will need to consolidate pursuant this Interpretation. As a result, return variabilit...

  2. Differential effects of non-REM and REM sleep on memory consolidation?

    OpenAIRE

    Ackermann Sandra; Rasch  Bjoern

    2013-01-01

    Sleep benefitsmemory consolidation. Previous theoretical accounts have proposed a differential role of slowwave sleep (SWS) rapid eye movement (REM) sleep and stage N2 sleep for different types of memories. For example the dual process hypothesis proposes that SWS is beneficial for declarative memories whereas REMsleep is important for consolidation of non declarative procedural and emotional memories. In fact numerous recent studies do provide further support for the crucial role of SWS (or ...

  3. Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center

    National Research Council Canada - National Science Library

    1998-01-01

    .... To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement...

  4. Osmotic consolidation of suspensions and gels

    International Nuclear Information System (INIS)

    Miller, K.T.; Zukoski, C.F.

    1994-01-01

    An osmotic method for the consolidation of suspensions of ceramic particles is demonstrated. Concentrated solutions of poly(ethylene oxide) are separated from a suspension of ceramic particles by a semipermeable membrane, creating a gradient in solvent chemical potential. Solvent passes from the suspension into the polymer solution, lowering its free energy and consolidating the suspension. Dispersions of stable 8-nm hydrous zirconia particles were consolidated to over 47% by volume. Suspensions of α-alumina in three states of aggregation (dispersed, weakly flocculated, and strongly flocculated) were consolidated to densities greater than or equal to those produced in conventional pressure filtration. Moreover, the as-consolidated alumina bodies were partially drained of fluid during the osmotic consolidation process, producing cohesive partially dried bodies with improved handling characteristics

  5. Neuromodulation: acetylcholine and memory consolidation.

    Science.gov (United States)

    Hasselmo

    1999-09-01

    Clinical and experimental evidence suggests that hippocampal damage causes more severe disruption of episodic memories if those memories were encoded in the recent rather than the more distant past. This decrease in sensitivity to damage over time might reflect the formation of multiple traces within the hippocampus itself, or the formation of additional associative links in entorhinal and association cortices. Physiological evidence also supports a two-stage model of the encoding process in which the initial encoding occurs during active waking and deeper consolidation occurs via the formation of additional memory traces during quiet waking or slow-wave sleep. In this article I will describe the changes in cholinergic tone within the hippocampus in different stages of the sleep-wake cycle and will propose that these changes modulate different stages of memory formation. In particular, I will suggest that the high levels of acetylcholine that are present during active waking might set the appropriate dynamics for encoding new information in the hippocampus, by partially suppressing excitatory feedback connections and so facilitating encoding without interference from previously stored information. By contrast, the lower levels of acetylcholine that are present during quiet waking and slow-wave sleep might release this suppression and thereby allow a stronger spread of activity within the hippocampus itself and from the hippocampus to the entorhinal cortex, thus facilitating the process of consolidation of separate memory traces.

  6. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 4 discusses the following topics: Rod Compaction/Loading System Test Results and Analysis Report; Waste Collection System Test Results and Analysis Report; Waste Container Transfer Fixture Test Results and Analysis Report; Staging and Cutting Table Test Results and Analysis Report; and Upper Cutting System Test Results and Analysis Report

  7. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 5 discusses the following topics: Lower Cutting System Test Results and Analysis Report; NFBC Loading System Test Results and Analysis Report; Robotic Bridge Transporter Test Results and Analysis Report; RM-10A Remotec Manipulator Test Results and Analysis Report; and Manipulator Transporter Test Results and Analysis Report

  8. Slow oscillations orchestrating fast oscillations and memory consolidation.

    Science.gov (United States)

    Mölle, Matthias; Born, Jan

    2011-01-01

    Slow-wave sleep (SWS) facilitates the consolidation of hippocampus-dependent declarative memory. Based on the standard two-stage memory model, we propose that memory consolidation during SWS represents a process of system consolidation which is orchestrated by the neocortical memory. The slow oscillations temporally group neuronal activity into up-states of strongly enhanced neuronal activity and down-states of neuronal silence. In a feed-forward efferent action, this grouping is induced not only in the neocortex but also in other structures relevant to consolidation, namely the thalamus generating 10-15Hz spindles, and the hippocampus generating sharp wave-ripples, with the latter well known to accompany a replay of newly encoded memories taking place in hippocampal circuitries. The feed-forward synchronizing effect of the slow oscillation enables the formation of spindle-ripple events where ripples and accompanying reactivated hippocampal memory information become nested into the single troughs of spindles. Spindle-ripple events thus enable reactivated memory-related hippocampal information to be fed back to neocortical networks in the excitable slow oscillation up-state where they can induce enduring plastic synaptic changes underlying the effective formation of long-term memories. Copyright © 2011 Elsevier B.V. All rights reserved.

  9. Internal Controls and Compliance With Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1995

    National Research Council Canada - National Science Library

    Lane, Frederick

    1996-01-01

    The objective of the audit was to determine whether the Consolidated Statement of Financial Position and selected accounts on the Statement of Operations of the Defense Business Operations Fund for FY...

  10. ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

    Directory of Open Access Journals (Sweden)

    DARABOS Eva

    2014-07-01

    Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

  11. 20 CFR 702.345 - Formal hearings; consolidated issues; consolidated cases.

    Science.gov (United States)

    2010-04-01

    ...; consolidated cases. (a) When one or more additional issues are raised by the administrative law judge pursuant... Administrative Law Judge may consolidate such cases for hearing. ...; consolidated cases. 702.345 Section 702.345 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT...

  12. 26 CFR 1.1502-3 - Consolidated tax credits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of...) Consolidated limitation based on amount of tax. (i) Notwithstanding the amount of the consolidated credit...

  13. 7 CFR 283.16 - Consolidation of issues.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Consolidation of issues. 283.16 Section 283.16... Claims of $50,000 or More § 283.16 Consolidation of issues. Similar issues involved in appeals by two or...) Disposition of consolidated issues. If the ALJ orders consolidation, the issues consolidated will be...

  14. Preliminary design report: Prototypical Spent Fuel Consolidation Equipment Demonstration Project: Phase 1

    International Nuclear Information System (INIS)

    Blissell, W.H.; Ciez, A.P.; Mitchell, J.L.; Winkler, C.J.

    1986-12-01

    This document describes the Westinghouse Preliminary Design for the Prototypical Consolidation Demonstration Project per Department of Energy (DOE) Contract No. DE-AC07-86ID12649 and under direction of the DOE Idaho Operations Office. The preliminary design is the first step to providing the Department of Energy with a fully qualified, licensable, cost-effective spent fuel rod consolidation system. The design was developed using proven technologies and equipment to create an innovative approach to previous rod consolidation concepts. These innovations will better enable the Westinghouse system to: consolidate fuel rods in a precise, fully-controlled, accountable manner; package all rods from two PWR fuel assemblies or from four BWR fuel assemblies in one 8.5 inch square consolidated rods canister; meet all functional requirements; operate with all fuel types common to the US commercial nuclear industry with minimal tooling changeouts; and meet consolidation production process rates, while maintaining operator and public health and safety. This Preliminary Design Report provides both detailed descriptions of the equipment required to perform the rod consolidation process and the supporting analyses to validate the design

  15. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  16. FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    А. Sholoiko

    2015-04-01

    Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

  17. 24 CFR 92.608 - Consolidated plan.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Consolidated plan. 92.608 Section 92.608 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM American Dream Downpayment Initiative § 92.608 Consolidated...

  18. Changing the countryside by land consolidation

    NARCIS (Netherlands)

    Benthem, Roelof Jan

    Land consolidation is a system of technical and legal measures for the improvement of farming conditions and land productivity. In western and central Europe, the execution of these land consolidation schemes causes great changes in the appearance of the countryside: existing landscape elements such

  19. 20 CFR 410.646 - Consolidated issues.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Consolidated issues. 410.646 Section 410.646..., Finality of Decisions, and Representation of Parties § 410.646 Consolidated issues. When one or more additional issues are raised by the Administrative Law Judge pursuant to § 410.637, such issues may, in the...

  20. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  1. Is autism partly a consolidation disorder?

    Science.gov (United States)

    Femia, Lisa A; Hasselmo, Michael E

    2002-12-01

    Computational modeling has been useful for understanding processes of encoding and consolidation in cortical structures. In particular, this work suggests a role of neuromodulators in setting dynamics for consolidation processes during different stages of waking and sleep. Because autistic individuals show symptoms of a cognitive nature coupled with a high prevalence of comorbid conditions such as epileptiform discharge during sleep and sleep disorders, it is possible that autism could involve a breakdown in consolidation processes, which are essential to build effective cognitive representations of the environment on the basis of individual experiences. In this article, theories of consolidation during different stages of waking and sleep and the role of different neuromodulators in these consolidation processes are reviewed in conjunction with different features of autism, which may be understood in the context of these theories.

  2. Defense Logistics Agency Past Due Federal Accounts Receivable

    National Research Council Canada - National Science Library

    Lane, F

    1998-01-01

    .... The overall objective of this audit was to determine whether the accounts receivable on the FY 1996 Consolidated Financial Statements of the DBOF are presented fairly in accordance with the "other...

  3. Rites of passage of the engram: reconsolidation and the lingering consolidation hypothesis.

    Science.gov (United States)

    Dudai, Yadin; Eisenberg, Mark

    2004-09-30

    Memory consolidation refers to the progressive stabilization of items in long-term memory as well as to the memory phase(s) during which this stabilization takes place. The textbook account is that, for each item in memory, consolidation starts and ends just once. In recent years, however, the notion that memories reconsolidate upon their reactivation and hence regain sensitivity to amnestic agents has been revitalized. This issue is of marked theoretical and clinical interest. Here we review the recent literature on reconsolidation and infer, on the basis of the majority of the data, that blockade of reconsolidation does not induce permanent amnesia. Further, in several systems, reconsolidation occurs only in relatively fresh memories. We propose a framework model, which interprets reconsolidation as a manifestation of lingering consolidation, rather than recapitulation of a process that had already come to a closure. This model reflects on the nature of consolidation in general and makes predictions that could guide further research.

  4. Self-consolidating concrete homogeneity

    Directory of Open Access Journals (Sweden)

    Jarque, J. C.

    2007-08-01

    Full Text Available Concrete instability may lead to the non-uniform distribution of its properties. The homogeneity of self-consolidating concrete in vertically cast members was therefore explored in this study, analyzing both resistance to segregation and pore structure uniformity. To this end, two series of concretes were prepared, self-consolidating and traditional vibrated materials, with different w/c ratios and types of cement. The results showed that selfconsolidating concretes exhibit high resistance to segregation, albeit slightly lower than found in the traditional mixtures. The pore structure in the former, however, tended to be slightly more uniform, probably as a result of less intense bleeding. Such concretes are also characterized by greater bulk density, lower porosity and smaller mean pore size, which translates into a higher resistance to pressurized water. For pore diameters of over about 0.5 μm, however, the pore size distribution was found to be similar to the distribution in traditional concretes, with similar absorption rates.En este trabajo se estudia la homogeneidad de los hormigones autocompactantes en piezas hormigonadas verticalmente, determinando su resistencia a la segregación y la uniformidad de su estructura porosa, dado que la pérdida de estabilidad de una mezcla puede conducir a una distribución no uniforme de sus propiedades. Para ello se han fabricado dos tipos de hormigones, uno autocompactante y otro tradicional vibrado, con diferentes relaciones a/c y distintos tipos de cemento. Los resultados ponen de manifiesto que los hormigones autocompactantes presentan una buena resistencia a la segregación, aunque algo menor que la registrada en los hormigones tradicionales. A pesar de ello, su estructura porosa tiende a ser ligeramente más uniforme, debido probablemente a un menor sangrado. Asimismo, presentan una mayor densidad aparente, una menor porosidad y un menor tamaño medio de poro, lo que les confiere mejores

  5. Dry Rod Consolidation Technology Project results

    International Nuclear Information System (INIS)

    Mullen, C.K.; Feldman, E.M; Vinjamuri, K.; Griebenow, B.L.; Lynch, R.J.; Arave, A.E.; Hill, R.C.

    1988-01-01

    The Dry Rod Consolidation Technology (DRCT) Project conducted at the Idaho National Engineering Laboratory (INEL), in 1987 demonstrated the technical feasibility of a dry horizontal fuel rod consolidation process. Fuel rods from Westinghouse 15 /times/ 15 pressurized water reactor (PWR) spent fuel assemblies were consolidated into canisters to achieve a 2:1 volume reduction ratio. The consolidation equipment was operated at an existing hot cell complex at the INEL. The equipment was specifically designed to interface with the existing facility fuel handling and operational capabilities and was instrumented to provide data collection for process technology research. During the operational phase, data were collected from observation of the consolidation process, fuel assembly handling, and fuel rod behavior and characteristics. Equipment performance was recorded and data measurements were compiled on crud and contamination generated and spread. Fuel assembly skeletons [non-fuel bearing components (NFBC)] were gamma scanned and analyzed for isotopic content and profile. The above data collection was enhanced by extensive photograph and video documentation. The loaded consolidation fuel canisters were utilized for a test of the Transnuclear, Inc. TN-24P dry storage cask with consolidated fuel. The NFBC material was stored for a future volume reduction demonstration project. 14 figs., 4 tabs

  6. Automation, consolidation, and integration in autoimmune diagnostics.

    Science.gov (United States)

    Tozzoli, Renato; D'Aurizio, Federica; Villalta, Danilo; Bizzaro, Nicola

    2015-08-01

    Over the past two decades, we have witnessed an extraordinary change in autoimmune diagnostics, characterized by the progressive evolution of analytical technologies, the availability of new tests, and the explosive growth of molecular biology and proteomics. Aside from these huge improvements, organizational changes have also occurred which brought about a more modern vision of the autoimmune laboratory. The introduction of automation (for harmonization of testing, reduction of human error, reduction of handling steps, increase of productivity, decrease of turnaround time, improvement of safety), consolidation (combining different analytical technologies or strategies on one instrument or on one group of connected instruments) and integration (linking analytical instruments or group of instruments with pre- and post-analytical devices) opened a new era in immunodiagnostics. In this article, we review the most important changes that have occurred in autoimmune diagnostics and present some models related to the introduction of automation in the autoimmunology laboratory, such as automated indirect immunofluorescence and changes in the two-step strategy for detection of autoantibodies; automated monoplex immunoassays and reduction of turnaround time; and automated multiplex immunoassays for autoantibody profiling.

  7. Mental rotation: effects of gender, training and sleep consolidation.

    Directory of Open Access Journals (Sweden)

    Ursula Debarnot

    Full Text Available A wide range of experimental studies have provided evidence that a night of sleep contributes to memory consolidation. Mental rotation (MR skill is characterized by fundamental aspect of both cognitive and motor abilities which can be improved within practice sessions, but little is known about the effect of consolidation after MR practice. In the present study, we investigated the effect of MR training and the following corresponding day- and sleep-related time consolidations in taking into account the well-established gender difference in MR. Forty participants (20 women practiced a computerized version of the Vandenberg and Kuse MR task. Performance was evaluated before MR training, as well as prior to, and after a night of sleep or a similar daytime interval. Data showed that while men outperformed women during the pre-training test, brief MR practice was sufficient for women to achieve equivalent performance. Only participants subjected to a night of sleep were found to enhance MR performance during the retest, independently of gender. These results provide first evidence that a night of sleep facilitates MR performance compared with spending a similar daytime interval, regardless gender of the participants. Since MR is known to involve motor processes, the present data might contribute to schedule relevant mental practice interventions for fruitful applications in rehabilitation and motor learning processes.

  8. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  9. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  10. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  11. Physical and chemical factors affecting sludge consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Turner, C.W.; Blimkie, M.E.; Lavoie, P.A

    1997-09-01

    Chemical reactions between sludge components and precipitation reactions within the pores of the existing sludge are shown to contribute to the consolidation of sludge under steam generator operating conditions. Simulations of sludge representative of plants with a mixed iron/copper feedtrain suggest that as the conditions in the feedtrain become more oxidizing the sludge will become harder with a higher nickel ferrite content. The precipitation of feedwater impurities introduced by condenser leaks and of zinc silicate, which is produced in plants with brass condenser tubes and silica in the makeup water, contribute significantly to sludge consolidation. Sodium phosphate is also shown to be an agent of sludge consolidation. (author)

  12. Consolidation and development roadmap of the EMI middleware

    Science.gov (United States)

    Kónya, B.; Aiftimiei, C.; Cecchi, M.; Field, L.; Fuhrmann, P.; Nilsen, J. K.; White, J.

    2012-12-01

    Scientific research communities have benefited recently from the increasing availability of computing and data infrastructures with unprecedented capabilities for large scale distributed initiatives. These infrastructures are largely defined and enabled by the middleware they deploy. One of the major issues in the current usage of research infrastructures is the need to use similar but often incompatible middleware solutions. The European Middleware Initiative (EMI) is a collaboration of the major European middleware providers ARC, dCache, gLite and UNICORE. EMI aims to: deliver a consolidated set of middleware components for deployment in EGI, PRACE and other Distributed Computing Infrastructures; extend the interoperability between grids and other computing infrastructures; strengthen the reliability of the services; establish a sustainable model to maintain and evolve the middleware; fulfil the requirements of the user communities. This paper presents the consolidation and development objectives of the EMI software stack covering the last two years. The EMI development roadmap is introduced along the four technical areas of compute, data, security and infrastructure. The compute area plan focuses on consolidation of standards and agreements through a unified interface for job submission and management, a common format for accounting, the wide adoption of GLUE schema version 2.0 and the provision of a common framework for the execution of parallel jobs. The security area is working towards a unified security model and lowering the barriers to Grid usage by allowing users to gain access with their own credentials. The data area is focusing on implementing standards to ensure interoperability with other grids and industry components and to reuse already existing clients in operating systems and open source distributions. One of the highlights of the infrastructure area is the consolidation of the information system services via the creation of a common information

  13. Consolidation and development roadmap of the EMI middleware

    International Nuclear Information System (INIS)

    Kónya, B; Aiftimiei, C; Cecchi, M; Field, L; Fuhrmann, P; Nilsen, J K; White, J

    2012-01-01

    Scientific research communities have benefited recently from the increasing availability of computing and data infrastructures with unprecedented capabilities for large scale distributed initiatives. These infrastructures are largely defined and enabled by the middleware they deploy. One of the major issues in the current usage of research infrastructures is the need to use similar but often incompatible middleware solutions. The European Middleware Initiative (EMI) is a collaboration of the major European middleware providers ARC, dCache, gLite and UNICORE. EMI aims to: deliver a consolidated set of middleware components for deployment in EGI, PRACE and other Distributed Computing Infrastructures; extend the interoperability between grids and other computing infrastructures; strengthen the reliability of the services; establish a sustainable model to maintain and evolve the middleware; fulfil the requirements of the user communities. This paper presents the consolidation and development objectives of the EMI software stack covering the last two years. The EMI development roadmap is introduced along the four technical areas of compute, data, security and infrastructure. The compute area plan focuses on consolidation of standards and agreements through a unified interface for job submission and management, a common format for accounting, the wide adoption of GLUE schema version 2.0 and the provision of a common framework for the execution of parallel jobs. The security area is working towards a unified security model and lowering the barriers to Grid usage by allowing users to gain access with their own credentials. The data area is focusing on implementing standards to ensure interoperability with other grids and industry components and to reuse already existing clients in operating systems and open source distributions. One of the highlights of the infrastructure area is the consolidation of the information system services via the creation of a common information

  14. 78 FR 41857 - Simplified Cost Accounting and Other Actions To Reduce Paperwork in the Summer Food Service...

    Science.gov (United States)

    2013-07-12

    ... CFR Parts 210 and 225 RIN 0584-AD84 Simplified Cost Accounting and Other Actions To Reduce Paperwork... Consolidated Appropriations Act, 2008. The changes extend simplified cost accounting and reporting procedures... nondiscretionary simplified cost accounting and reporting procedures established in the Consolidated Appropriations...

  15. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

    Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

  16. Accounting standards that appeal to the professional

    Directory of Open Access Journals (Sweden)

    Alain BURLAUD

    2016-12-01

    In order to observe, in a scientific manner, this evolution of the accounting standards, we conducted a content analysis of principal legislative accounting texts, international and national (France and Romania, supplemented by a lexicometric analysis. These analyses allowed us to conclude that the importance of professional judgment in accounting standards is lower at the national level than it is at the international level. However, we highlight a number of dangers related to an increased use of professional judgment: loss of comparability and transparency, increased risks for accounting professionals including auditors, and significant discrepancies in the use of professional judgment in individual or consolidated accounts

  17. PowerGen plc report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

  18. Differential effect of an anticholinergic antidepressant on sleep-dependent memory consolidation.

    Science.gov (United States)

    Goerke, Monique; Cohrs, Stefan; Rodenbeck, Andrea; Kunz, Dieter

    2014-05-01

    Rapid eye movement (REM) sleep is considered critical to the consolidation of procedural memory - the memory of skills and habits. Many antidepressants strongly suppress REM sleep, however, and procedural memory consolidation has been shown to be impaired in depressed patients on antidepressant therapy. As a result, it is important to determine whether antidepressive therapy can lead to amnestic impairment. We thus investigated the effects of the anticholinergic antidepressant amitriptyline on sleep-dependent memory consolidation. Double-blind, placebo-controlled, randomized, parallel-group study. Sleep laboratory. Twenty-five healthy men (mean age: 26.8 ± 5.6 y). 75 mg amitriptyline versus placebo. To test memory consolidation, a visual discrimination task, a finger-tapping task, the Rey-Osterrieth Complex Figure Test, and the Rey Auditory-Verbal Learning Test were performed. Sleep was measured using polysomnography. Our findings show that amitriptyline profoundly suppressed REM sleep and impaired perceptual skill learning, but not motor skill or declarative learning. Our study is the first to demonstrate that an antidepressant can affect procedural memory consolidation in healthy subjects. Moreover, considering the results of a recent study, in which selective serotonin reuptake inhibitors and serotonin-norepinephrine reuptake inhibitors were shown not to impair procedural memory consolidation, our findings suggest that procedural memory consolidation is not facilitated by the characteristics of REM sleep captured by visual sleep scoring, but rather by the high cholinergic tone associated with REM sleep. Our study contributes to the understanding of potentially undesirable behavioral effects of amitriptyline.

  19. Distributed learning enhances relational memory consolidation.

    Science.gov (United States)

    Litman, Leib; Davachi, Lila

    2008-09-01

    It has long been known that distributed learning (DL) provides a mnemonic advantage over massed learning (ML). However, the underlying mechanisms that drive this robust mnemonic effect remain largely unknown. In two experiments, we show that DL across a 24 hr interval does not enhance immediate memory performance but instead slows the rate of forgetting relative to ML. Furthermore, we demonstrate that this savings in forgetting is specific to relational, but not item, memory. In the context of extant theories and knowledge of memory consolidation, these results suggest that an important mechanism underlying the mnemonic benefit of DL is enhanced memory consolidation. We speculate that synaptic strengthening mechanisms supporting long-term memory consolidation may be differentially mediated by the spacing of memory reactivation. These findings have broad implications for the scientific study of episodic memory consolidation and, more generally, for educational curriculum development and policy.

  20. Creep consolidation of nuclear depository backfill materials

    International Nuclear Information System (INIS)

    Butcher, B.M.

    1980-10-01

    Evaluation of the effects of backfilling nuclear waste repository rooms is an important aspect of waste repository design. Consolidation of the porous backfill takes place as the room closes with time, causing the supporting stress exerted by the backfill against the intact rock to increase. Estimation of the rate of backfill consolidation is required for closure rate predictions and should be possible if the creep law for the solid constituent is known. A simple theory describing consolidation with a spherical void model is derived to illustrate this relationship. Although the present form of the theory assumes a homogeneous isotropic incompressible material atypical of most rocks, it may be applicable to rock salt, which exhibits considerable plasticity under confined pressure. Application of the theory is illustrated assuming a simple steady-state creep law, to show that the consolidation rate depends on the externally applied stress, temperature, and porosity

  1. Rate type isotach compaction of consolidated sandstone

    NARCIS (Netherlands)

    Waal, J.A. de; Thienen-Visser, K. van; Pruiksma, J.P.

    2015-01-01

    Laboratory experiments on samples from a consolidated sandstone reservoir are presented that demonstrate rate type compaction behaviour similar to that observed on unconsolidated sands and soils. Such rate type behaviour can have large consequences for reservoir compaction, surface subsidence and

  2. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  3. Consolidation of municipalities in the newest time

    Directory of Open Access Journals (Sweden)

    Yury Blagov

    2017-01-01

    of some RF constituent entities, there are urban districts that consist of the large not urbanized territories with a poorly developed transport, social, economic infrastructure and without any common development goals. The authors conclude that the bias towards municipalities' consolidation in many RF constituent entities is justified and caused by ignoring of the vertical command relations in former areas. At the same time, they point out the need to take into account the town-planning, economic and geographical, socio-demographic factors while transforming municipal areas into urban districts, otherwise, all these transformations are fictitious and turn into revising of powers by local elites.Conclusions. The municipal legal policy of consolidation of municipal entities is aimed at liquidating the settlement level of local self-government, which directly contradicts Part 1 of Art. 131 of the Constitution of the Russian Federation, which establishes the implementation of local self-government by the population, first of all, at the primary, settlement level. 

  4. Relation Between Filtration and Soil Consolidation Theories

    OpenAIRE

    Strzelecki Tomasz; Strzelecki Michał

    2015-01-01

    This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on...

  5. Healthcare mergers and acquisitions: strategies for consolidation.

    Science.gov (United States)

    Zuckerman, Alan M

    2011-01-01

    The passage of federal healthcare reform legislation, in combination with other factors, makes it likely that the next few years will be a major period of consolidation for healthcare organizations. This article examines the seven key forces reshaping healthcare delivery--from insurance industry consolidation to cost inflation to the increasing gap between financially strong and struggling providers--and provides advice for organizations on both sides of an acquisition.

  6. The new wave of hospital consolidation.

    Science.gov (United States)

    Goldstein, Lisa

    2012-04-01

    Reimbursement challenges, spiraling healthcare costs, and a slow economic recovery are driving the latest wave of hospital consolidation. Health insurance companies and provider systems are forming partnerships in the consolidation field with the goal of reducing healthcare costs and improving quality. The "cost" of the acquisition may include debt and other obligations of the acquired hospital, such as pension liabilities, along with a multiyear capital commitment.

  7. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.

  8. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    International Nuclear Information System (INIS)

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988

  9. Consolidating the effects of waking and sleep on motor-sequence learning.

    Science.gov (United States)

    Brawn, Timothy P; Fenn, Kimberly M; Nusbaum, Howard C; Margoliash, Daniel

    2010-10-20

    Sleep is widely believed to play a critical role in memory consolidation. Sleep-dependent consolidation has been studied extensively in humans using an explicit motor-sequence learning paradigm. In this task, performance has been reported to remain stable across wakefulness and improve significantly after sleep, making motor-sequence learning the definitive example of sleep-dependent enhancement. Recent work, however, has shown that enhancement disappears when the task is modified to reduce task-related inhibition that develops over a training session, thus questioning whether sleep actively consolidates motor learning. Here we use the same motor-sequence task to demonstrate sleep-dependent consolidation for motor-sequence learning and explain the discrepancies in results across studies. We show that when training begins in the morning, motor-sequence performance deteriorates across wakefulness and recovers after sleep, whereas performance remains stable across both sleep and subsequent waking with evening training. This pattern of results challenges an influential model of memory consolidation defined by a time-dependent stabilization phase and a sleep-dependent enhancement phase. Moreover, the present results support a new account of the behavioral effects of waking and sleep on explicit motor-sequence learning that is consistent across a wide range of tasks. These observations indicate that current theories of memory consolidation that have been formulated to explain sleep-dependent performance enhancements are insufficient to explain the range of behavioral changes associated with sleep.

  10. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Beck, Mikkel Malling; Lind, Rune Rasmussen

    2016-01-01

    High intensity aerobic exercise amplifies offline gains in procedural memory acquired during motor practice. This effect seems to be evident when exercise is placed immediately after acquisition, during the first stages of memory consolidation, but the importance of temporal proximity...... of the exercise bout used to stimulate improvements in procedural memory is unknown. The effects of three different temporal placements of high intensity exercise were investigated following visuomotor skill acquisition on the retention of motor memory in 48 young (24.0 ± 2.5 yrs), healthy male subjects randomly...... assigned to one of four groups either performing a high intensity (90% Maximal Power Output) exercise bout at 20 min (EX90), 1 h (EX90+1), 2 h (EX90+2) after acquisition or rested (CON). Retention tests were performed at 1 d (R1) and 7 d (R7). At R1 changes in performance scores after acquisition were...

  11. Inflation - Adjusted Accounting and Corporate Value Redefinition ...

    African Journals Online (AJOL)

    This paper, therefore, addresses the twisty advocacy and seeming intricacy of Inflation-Adjusted Accounting Systems (IAAS), with a view to illuminating the translational hurdles. The results abundantly necessitate the expeditious consolidation of a more robust framework to fix impending inhibitors such as lack of awareness, ...

  12. [The consolidation of memory, one century on].

    Science.gov (United States)

    Prado-Alcala, R A; Quirarte, G L

    The theory of memory consolidation, based on the work published by Georg Elias Muller and Alfons Pilzecker over a century ago, continues to guide research into the neurobiology of memory, either directly or indirectly. In their classic monographic work, they concluded that fixing memory requires the passage of time (consolidation) and that memory is vulnerable during this period of consolidation, as symptoms of amnesia appear when brain functioning is interfered with before the consolidation process is completed. Most of the experimental data concerning this phenomenon strongly support the theory. In this article we present a review of experiments that have made it possible to put forward a model that explains the amnesia produced in conventional learning conditions, as well as another model related to the protection of memory when the same instances of learning are submitted to a situation involving intensive training. Findings from relatively recent studies have shown that treatments that typically produce amnesia when they are administered immediately after a learning experience (during the period in which the memory would be consolidating itself) no longer have any effect when the instances of learning involve a relatively large number of trials or training sessions, or relatively high intensity aversive events. These results are not congruent with the prevailing theories about consolidation.

  13. [Impacts of farmland consolidation on farmland landscape].

    Science.gov (United States)

    Deng, Jinsong; Wang, Ke; Li, Jun; Xu, Junfeng; Shen, Zhangquan; Gao, Yurong

    2006-01-01

    Farmland consolidation is the act of regulating, improving, and comprehensively renovating the structure, quality, and layout of field, water, road, forestry, and village in the countryside in a certain area by means of administration, economy, law, and engineering techniques according to the goal and usage defined by land use planning, so as to improve farmland use rate and its output rate, to increase farmland area, and to achieve better productive, living, and ecological environment. Recently, farmland consolidation has been carried out all over the country, especially in its economy-developed regions. But, unscientific planning and unsuitable farmland consolidation engineering have negative effects on field ecological system. In this paper, based on the technology of GIS and RS, the basic theories and methods of landscape ecology and a compositive grading method were applied to analysis the dynamics of farmland landscape fragmentation in Tongxiang county. The results showed that the farmland landscape fragmentation in this county was strongly affected by consolidation. More attention should be paid to the protection of farmland landscape during consolidation, and to avoid or decrease the negative effects resulted from unscientific planning and unsuitable farmland consolidation engineering.

  14. Pathway Distiller - multisource biological pathway consolidation.

    Science.gov (United States)

    Doderer, Mark S; Anguiano, Zachry; Suresh, Uthra; Dashnamoorthy, Ravi; Bishop, Alexander J R; Chen, Yidong

    2012-01-01

    One method to understand and evaluate an experiment that produces a large set of genes, such as a gene expression microarray analysis, is to identify overrepresentation or enrichment for biological pathways. Because pathways are able to functionally describe the set of genes, much effort has been made to collect curated biological pathways into publicly accessible databases. When combining disparate databases, highly related or redundant pathways exist, making their consolidation into pathway concepts essential. This will facilitate unbiased, comprehensive yet streamlined analysis of experiments that result in large gene sets. After gene set enrichment finds representative pathways for large gene sets, pathways are consolidated into representative pathway concepts. Three complementary, but different methods of pathway consolidation are explored. Enrichment Consolidation combines the set of the pathways enriched for the signature gene list through iterative combining of enriched pathways with other pathways with similar signature gene sets; Weighted Consolidation utilizes a Protein-Protein Interaction network based gene-weighting approach that finds clusters of both enriched and non-enriched pathways limited to the experiments' resultant gene list; and finally the de novo Consolidation method uses several measurements of pathway similarity, that finds static pathway clusters independent of any given experiment. We demonstrate that the three consolidation methods provide unified yet different functional insights of a resultant gene set derived from a genome-wide profiling experiment. Results from the methods are presented, demonstrating their applications in biological studies and comparing with a pathway web-based framework that also combines several pathway databases. Additionally a web-based consolidation framework that encompasses all three methods discussed in this paper, Pathway Distiller (http://cbbiweb.uthscsa.edu/PathwayDistiller), is established to allow

  15. RTE - Consolidated financial statements 2016

    International Nuclear Information System (INIS)

    2017-01-01

    RTE's business model led to favourable borrowing conditions. In April 2016, RTE launched a 1 350 million euro bond issue in two tranches, one for 650 million euro at a rate of 1% over 10.5 years, the other for 700 million euro at a rate of 2% over 20 years. These historically low rates extend the average debt maturity and keep financial costs under control. This document comprises a Management report with RTE's Financial and legal information, Company information, Environmental and societal information, and a Consolidated financial statement with detailed financial data and comments

  16. EDF - 2011 full-year results: Solid results and commitments upheld amid a troubled environment. Excellent industrial performance. Annual results 2011, Consolidated financial statements at December 31, 2011

    International Nuclear Information System (INIS)

    Proglio, Henri

    2012-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2011 annual results and Consolidated financial statements of the Group at 31 December 2011: Group accounting standards; comparability; significant events and transactions; regulatory events in France; changes in the scope of consolidation; segment reporting; sales; fuel and energy purchases; other external expenses; personnel expenses; taxes other than income taxes; other operating income and expenses; prolongation of the transition tariff system (TaRTAM) - laws of June 7 and December 7, 2010; impairment / reversals; other income and expenses; financial result; income taxes; basic earnings per share and diluted earnings per share; operating assets and liabilities, equity; goodwill; other intangible assets; property, plant and equipment operated under French public electricity distribution concessions; property, plant and equipment operated under concessions for other activities; property, plant and equipment used in generation and other tangible assets owned by the group; investments in associates; inventories; trade receivables; other receivables; equity; provisions; provisions related to nuclear generation - back-end nuclear cycle, plant decommissioning and last cores; provisions for decommissioning of non-nuclear facilities; provisions for employee benefits; other provisions; special French public electricity distribution concession liabilities for existing assets and assets to be replaced; trade payable; other liabilities; current and non-current financial assets; cash and cash equivalents; current and non-current financial

  17. Learning and Consolidation of New Spoken Words in Autism Spectrum Disorder

    Science.gov (United States)

    Henderson, Lisa; Powell, Anna; Gaskell, M. Gareth; Norbury, Courtenay

    2014-01-01

    Autism spectrum disorder (ASD) is characterized by rich heterogeneity in vocabulary knowledge and word knowledge that is not well accounted for by current cognitive theories. This study examines whether individual differences in vocabulary knowledge in ASD might be partly explained by a difficulty with consolidating newly learned spoken words…

  18. Changes in Theta and Beta Oscillations as Signatures of Novel Word Consolidation

    NARCIS (Netherlands)

    Bakker, I.; Takashima, A.; Hell, J.G. van; Janzen, G.; McQueen, J.M.

    2015-01-01

    The complementary learning systems account of word learning states that novel words, like other types of memories, undergo an offline consolidation process during which they are gradually integrated into the neocortical memory network. A fundamental change in the neural representation of a novel

  19. Management of Information Security in Financial Accounting

    OpenAIRE

    Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

    2014-01-01

    Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

  20. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2008 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2009-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2008. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's consolidated financial statements at 31 December 2008

  1. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2007 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2008-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2007. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's consolidated financial statements at 31 December 2007

  2. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2006 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2007-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2006. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's Consolidated financial statements at 31 December 2006

  3. Consolidation Processes: Raiders & Targets in Polish Financial Institutions

    OpenAIRE

    Poteraj, Jarosław

    2004-01-01

    The work consists of five chapters, an annex and an appendix. In the first chapter the author describes the point of consolidation processes, presents: the meaning of consolidation processes, active and institutional aspects of merger execution, gives a classification of the consolidation processes and considers conditions of execution of consolidations processes in the Polish law, The next chapter concerns reasons of consolidation processes. The author describes there in turn: motives of the...

  4. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  5. Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements

    OpenAIRE

    Raquel Wille Sarquis; Ariovaldo dos Santos

    2018-01-01

    ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported by Itaúsa - Investimentos Itaú S.A., and identify which accounting adjustments are necessary to explain the differences in reported amounts. Until December 31, 2012, there were two methods to recognize these investments: proportionate consolidati...

  6. Dysfunctional overnight memory consolidation in ecstasy users.

    Science.gov (United States)

    Smithies, Vanessa; Broadbear, Jillian; Verdejo-Garcia, Antonio; Conduit, Russell

    2014-08-01

    Sleep plays an important role in the consolidation and integration of memory in a process called overnight memory consolidation. Previous studies indicate that ecstasy users have marked and persistent neurocognitive and sleep-related impairments. We extend past research by examining overnight memory consolidation among regular ecstasy users (n=12) and drug naïve healthy controls (n=26). Memory recall of word pairs was evaluated before and after a period of sleep, with and without interference prior to testing. In addition, we assessed neurocognitive performances across tasks of learning, memory and executive functioning. Ecstasy users demonstrated impaired overnight memory consolidation, a finding that was more pronounced following associative interference. Additionally, ecstasy users demonstrated impairments on tasks recruiting frontostriatal and hippocampal neural circuitry, in the domains of proactive interference memory, long-term memory, encoding, working memory and complex planning. We suggest that ecstasy-associated dysfunction in fronto-temporal circuitry may underlie overnight consolidation memory impairments in regular ecstasy users. © The Author(s) 2014.

  7. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  8. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  9. Cooperation. An alternative to consolidation or bankruptcy.

    Science.gov (United States)

    Cady, G

    1994-04-01

    With all the recent consolidation and doomsaying within the EMS industry, the music from the movie "Jaws" is likely playing a constant refrain in the minds of many smaller EMS providers. The word from the consolidators--those large companies buying up small and midsized ambulance services--is that health maintenance organizations (HMOs) soon will be purchasing EMS and other "out-of-hospital" services and that since HMOs are for-profit institutions, they will be looking for the least expensive EMS delivery system. The consolidators and others with a stake in the new order assert that cost-effective services can only be produced by large national EMS companies; smaller companies will be left out in the cold. But will they?

  10. Consolidation equipment for irradiated nuclear fuel channels

    International Nuclear Information System (INIS)

    Taguchi, M.; Komatsu, Y.; Ose, T.

    1989-01-01

    The authors have developed and put into use a new type of mechanical consolidation equipment for irradiated nuclear fuel channels. This includes round-slice cutting of the top 100mm of the fuel channel with a guillotine cutter, and press cutting of the two corners of the remaining length of the fuel channel. Four guillotine blades work in combination with receiving blades arranged inside the fuel channel to cut the top 100mm, including the clips and spacers, of the fuel channel into a round slice. A press assembled in the consolidation equipment then presses the slice to achieve volume reduction. The press cutting operation uses two press cutting blades arranged inside the fuel channel and the receiving blades outside the fuel channel. The remaining length of fuel channel is cut off into L-shaped pieces by press cutting. This consolidation equipment is highly efficient because the round-slice cutting, pressing, and press cutting are all achieved by one unit

  11. NASA FY 2000 Accountability Report

    Science.gov (United States)

    2000-01-01

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

  12. Consolidation and permeability of salt in brine

    International Nuclear Information System (INIS)

    Shor, A.J.; Baes, C.F. Jr.; Canonico, C.M.

    1981-07-01

    The consolidation and loss of permeability of salt crystal aggregates, important in assessing the effects of water in salt repositories, has been studied as a function of several variables. The kinetic behavior was similar to that often observed in sintering and suggested the following expression for the time dependence of the void fraction: phi(t) = phi(0) - (A/B)ln(1 + Bt/z(0) 3 ), where A and B are rate constants and z(0) is initial average particle size. With brine present, A and phi(0) varied linearly with stress. The initial void fraction was also dependent to some extent on the particle size distribution. The rate of consolidation was most rapid in brine and least rapid in the presence of only air as the fluid. A brine containing 5 m MgCl 2 showed an intermediate rate, presumably because of the greatly reduced solubility of NaCl. A substantial wall effect was indicated by an observed increase in the void fraction of consolidated columns with distance from the top where the stress was applied and by a dependence of consolidation rate on the column height and radius. The distance through which the stress fell by a factor of phi was estimated to change inversely as the fourth power of the column diameter. With increasing temperature (to 85 0 C), consolidation proceeded somewhat more rapidly and the wall effect was reduced. The permeability of the columns dropped rapidly with consolidation, decreasing with about the sixth power of the void fraction. In general, extrapolation of the results to repository conditions confirms the self-sealing properties of bedded salt as a storage medium for radioactive waste

  13. Estimation of indirect genetic effects in group-housed mink (Neovison vison) should account for systematic interactions either due to kin or sex

    DEFF Research Database (Denmark)

    Alemu, Setegn Worku; Berg, Peer; Janss, Luc

    2016-01-01

    interactions in group-housed mink. Furthermore, we investigated whether systematic non-genetic interactions between kin or individuals of the same sex influence the estimates of genetic parameters. As a second objective, we clarify the relationship between estimates of the traditional IGE model and a family...

  14. Consolidation modelling for thermoplastic composites forming simulation

    Science.gov (United States)

    Xiong, H.; Rusanov, A.; Hamila, N.; Boisse, P.

    2016-10-01

    Pre-impregnated thermoplastic composites are widely used in the aerospace industry for their excellent mechanical properties, Thermoforming thermoplastic prepregs is a fast manufacturing process, the automotive industry has shown increasing interest in this manufacturing processes, in which the reconsolidation is an essential stage. The model of intimate contact is investigated as the consolidation model, compression experiments have been launched to identify the material parameters, several numerical tests show the influents of the temperature and pressure applied during processing. Finally, a new solid-shell prismatic element has been presented for the simulation of consolidation step in the thermoplastic composites forming process.

  15. Exploring the Potential for a Consolidated Standard for Reporting Guidelines for Qualitative Research

    Directory of Open Access Journals (Sweden)

    Karin Hannes

    2015-11-01

    Full Text Available Background: Consolidating a standard for reporting qualitative research remains a challenging endeavor, given the variety of different paradigms that steer qualitative research as well as the broad range of designs, and techniques for data collection and analysis that one could opt for when conducting qualitative research. Method: A total of 18 experts in qualitative research participated in an argument Delphi approach to explore the arguments that would plead for or against the development and use of reporting guidelines (RGs for qualitative research and to generate opinions on what may need to be considered in the further development or further refinement of RGs for qualitative research. Findings: The potential to increase quality and accountability of qualitative research was identified as one of the core benefits of RGs for different target groups, including students. Experts in our pilot study seem to resist a fixed, extensive list of criteria. They emphasize the importance of flexibility in developing and applying such criteria. Clear-cut RGs may restrict the publication of reports on unusual, innovative, or emerging research approaches. Conclusions: RGs should not be used as a substitute for proper training in qualitative research methods and should not be applied rigidly. Experts feel more comfortable with RGs that allow for an adaptation of criteria, to create a better fit for purpose. The variety in viewpoints between experts for the majority of the topics will most likely complicate future consolidation processes. Design specific RGs should be considered to allow developers to stay true to their own epistemological principles and those of their potential users.

  16. Selective REM-sleep deprivation does not diminish emotional memory consolidation in young healthy subjects.

    Science.gov (United States)

    Morgenthaler, Jarste; Wiesner, Christian D; Hinze, Karoline; Abels, Lena C; Prehn-Kristensen, Alexander; Göder, Robert

    2014-01-01

    Sleep enhances memory consolidation and it has been hypothesized that rapid eye movement (REM) sleep in particular facilitates the consolidation of emotional memory. The aim of this study was to investigate this hypothesis using selective REM-sleep deprivation. We used a recognition memory task in which participants were shown negative and neutral pictures. Participants (N=29 healthy medical students) were separated into two groups (undisturbed sleep and selective REM-sleep deprived). Both groups also worked on the memory task in a wake condition. Recognition accuracy was significantly better for negative than for neutral stimuli and better after the sleep than the wake condition. There was, however, no difference in the recognition accuracy (neutral and emotional) between the groups. In summary, our data suggest that REM-sleep deprivation was successful and that the resulting reduction of REM-sleep had no influence on memory consolidation whatsoever.

  17. Progress in vacuum metal extraction, refining and consolidation

    International Nuclear Information System (INIS)

    Sundaram, C.V.; Mukherjee, T.K.; Sharma, B.P.

    1973-01-01

    The unique achievements in the process metallurgy of rare metals in the past quarter century should largely be attributed to advances in vacuum technology. New standards for high purity, increasing demand for pure metals and alloys for established applications, and steady improvement in sophistication and capacity of vacuum furnaces have provided the stimulus for developing and expanding vacuum metal extraction processes, and also exploring totally new processes. The paper discusses the thermochemistry of vacuum metallurgy, carbothermic and metallothermic reduction reactions, consolidation and refining by vacuum arc melting, electron beam melting and high temperature high vacuum sintering, and ultrapurification, with special reference to the reactive and refractory metals of Group IV to VI. (author)

  18. EDF group - annual report 2003; Groupe EDF - rapport annuel 2003

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    This document contains the magazine, the financial statements and the sustainable development report of Electricite de France (EdF) group for 2003: 1 - the magazine (chairman's statement, group profile, vision and strategy); 2 - the consolidated financial statements for the period ended 31 December 2003 (statutory auditors' report on the consolidated financial statements, EDF's summary annual financial statements); 3 - sustainable development report (transparency and dialogue, responsibility, commitment, partnerships for progress). (J.S.)

  19. EDF group - annual report 2003; Groupe EDF - rapport annuel 2003

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    This document contains the magazine, the financial statements and the sustainable development report of Electricite de France (EdF) group for 2003: 1 - the magazine (chairman's statement, group profile, vision and strategy); 2 - the consolidated financial statements for the period ended 31 December 2003 (statutory auditors' report on the consolidated financial statements, EDF's summary annual financial statements); 3 - sustainable development report (transparency and dialogue, responsibility, commitment, partnerships for progress). (J.S.)

  20. 2003 annual results of EdF group; Resultats annuels 2003 du groupe EDF

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-03-01

    The Electricite de France (EdF) group Board of Directors, meeting on March 11, 2004, under the Chairmanship of Francois Roussely, reviewed the audited consolidated financial statements for the year ended 12/31/2003. This document presents the consolidated results of EdF group for 2003: consolidated financial statements, highlights of the year, focus on 2003 events, commercial results, EDF in Europe and worldwide, EDF France highlights, key figures. (J.S.)

  1. Sleep-Dependent Consolidation of Statistical Learning

    Science.gov (United States)

    Durrant, Simon J.; Taylor, Charlotte; Cairney, Scott; Lewis, Penelope A.

    2011-01-01

    The importance of sleep for memory consolidation has been firmly established over the past decade. Recent work has extended this by suggesting that sleep is also critical for the integration of disparate fragments of information into a unified schema, and for the abstraction of underlying rules. The question of which aspects of sleep play a…

  2. The Demonstration of Short-Term Consolidation.

    Science.gov (United States)

    Jolicoeur, Pierre; Dell'Acqua, Roberto

    1998-01-01

    Results of seven experiments involving 112 college students or staff using a dual-task approach provide evidence that encoding information into short-term memory involves a distinct process termed short-term consolidation (STC). Results suggest that STC has limited capacity and that it requires central processing mechanisms. (SLD)

  3. Containments for consolidated nuclear steam systems

    International Nuclear Information System (INIS)

    Jabsen, F.S.

    1978-01-01

    A containment system for a consolidated nuclear steam system incorporating a nuclear core, steam generator and reactor coolant pumps within a single pressure vessel is described which is designed to provide radiation shielding and pressure suppression. Design details, including those for the dry well and wet well of the containment, are given. (UK)

  4. Budgeting For National Economic Consolidation And Progression ...

    African Journals Online (AJOL)

    The paper exemplifies genuine concern and empathy for the perceived unimpressive pace of growth and development of Nigeria\\'s national economy. The 2007 budget aptly directed at consolidation is crystallized as affording stakeholders the potent drive towards meaningful progression in national economic management ...

  5. Negative Reinforcement Impairs Overnight Memory Consolidation

    Science.gov (United States)

    Stamm, Andrew W.; Nguyen, Nam D.; Seicol, Benjamin J.; Fagan, Abigail; Oh, Angela; Drumm, Michael; Lundt, Maureen; Stickgold, Robert; Wamsley, Erin J.

    2014-01-01

    Post-learning sleep is beneficial for human memory. However, it may be that not all memories benefit equally from sleep. Here, we manipulated a spatial learning task using monetary reward and performance feedback, asking whether enhancing the salience of the task would augment overnight memory consolidation and alter its incorporation into…

  6. Consolidating African Research and Education Networking ...

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

    Consolidating African Research and Education Networking (CORENA) - Phase I. African universities and research institutions possess significant human capacity, but their contribution to national human development as well as their intellectual property output is still very limited. A major cause of this is lack of easy and ...

  7. Tracelink: A model of consolidation and amnesia

    NARCIS (Netherlands)

    Meeter, M.; Murre, J.M.J.

    2005-01-01

    A connectionist model is presented, the TraceLink model, that implements an autonomous "off-line" consolidation process. The model consists of three subsystems: (1) a trace system(neocortex), (2) a link system (hippocampus and adjacent regions), and (3) a modulatory system (basal forebrain and other

  8. Uganda's 2006 multiparty elections: consolidating democracy and ...

    African Journals Online (AJOL)

    However, in conditions where such elections are shrouded in constitutional manipulation, political opaqueness, greed and consolidation of personal rule, they may instead, entrench an authoritarian regime. This article looks at the effects of the recent multiparty elections on the process of democratization and peace building ...

  9. Consolidated Afloat Networks and Enterprise Services (CANES)

    Science.gov (United States)

    2016-03-01

    Information Assurance IATO - Interim Authority to Operate ICD - Initial Capability Document IEA - Information Enterprise Architecture IOC - Initial...2016 Major Automated Information System Annual Report Consolidated Afloat Networks and Enterprise Services (CANES) Defense Acquisition Management...Executive DoD - Department of Defense DoDAF - DoD Architecture Framework FD - Full Deployment FDD - Full Deployment Decision FY - Fiscal Year IA

  10. Malawi's Traditional Leadership and Democracy Consolidation ...

    African Journals Online (AJOL)

    is that the tendency to brand traditional leadership as undemocratic masks debate on its great potential for the promotion of democracy. The article contends that efforts towards democracy consolidation require foregoing harmonious power relations and linkages between traditional leaders and elected local governments; ...

  11. Consistency based correlations for tailings consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Azam, S.; Paul, A.C. [Regina Univ., Regina, SK (Canada). Environmental Systems Engineering

    2010-07-01

    The extraction of oil, uranium, metals and mineral resources from the earth generates significant amounts of tailings slurry. The tailings are contained in a disposal area with perimeter dykes constructed from the coarser fraction of the slurry. There are many unique challenges pertaining to the management of the containment facilities for several decades beyond mine closure that are a result of the slow settling rates of the fines and the high standing toxic waters. Many tailings dam failures in different parts of the world have been reported to result in significant contaminant releases causing public concern over the conventional practice of tailings disposal. Therefore, in order to reduce and minimize the environmental footprint, the fluid tailings need to undergo efficient consolidation. This paper presented an investigation into the consolidation behaviour of tailings in conjunction with soil consistency that captured physicochemical interactions. The paper discussed the large strain consolidation behaviour (volume compressibility and hydraulic conductivity) of six fine-grained soil slurries based on published data. The paper provided background information on the study and presented the research methodology. The geotechnical index properties of the selected materials were also presented. The large strain consolidation, volume compressibility correlations, and hydraulic conductivity correlations were provided. It was concluded that the normalized void ratio best described volume compressibility whereas liquidity index best explained the hydraulic conductivity. 17 refs., 3 tabs., 4 figs.

  12. Cyclic behavior of self-consolidated concrete.

    Science.gov (United States)

    2014-08-01

    This reports highlights on the production of Self-Consolidating concrete using local materials from Las Vegas, Nevada. 4 SCC : mixtures were worked on with 2 different levels of FA replacement and the inclusion of superplasticizers, ADVA 195 and V-MA...

  13. Resting state EEG correlates of memory consolidation.

    Science.gov (United States)

    Brokaw, Kate; Tishler, Ward; Manceor, Stephanie; Hamilton, Kelly; Gaulden, Andrew; Parr, Elaine; Wamsley, Erin J

    2016-04-01

    Numerous studies demonstrate that post-training sleep benefits human memory. At the same time, emerging data suggest that other resting states may similarly facilitate consolidation. In order to identify the conditions under which non-sleep resting states benefit memory, we conducted an EEG (electroencephalographic) study of verbal memory retention across 15min of eyes-closed rest. Participants (n=26) listened to a short story and then either rested with their eyes closed, or else completed a distractor task for 15min. A delayed recall test was administered immediately following the rest period. We found, first, that quiet rest enhanced memory for the short story. Improved memory was associated with a particular EEG signature of increased slow oscillatory activity (rest can facilitate memory, and that this may occur via an active process of consolidation supported by slow oscillatory EEG activity and characterized by decreased attention to the external environment. Slow oscillatory EEG rhythms are proposed to facilitate memory consolidation during sleep by promoting hippocampal-cortical communication. Our findings suggest that EEG slow oscillations could play a significant role in memory consolidation during other resting states as well. Copyright © 2016 Elsevier Inc. All rights reserved.

  14. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    International Nuclear Information System (INIS)

    Toubon, H.; Guillou, E.; Cousinou, P.; Barbry, F.; Grouiller, J.P.; Bignan, G.

    2001-01-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis

  15. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    Energy Technology Data Exchange (ETDEWEB)

    Toubon, H. [Cogema, 78 - Saint Quentin en Yvelines (France); Guillou, E. [Cogema Etablissement de la Hague, D/SQ/SMT, 50 - Beaumont Hague (France); Cousinou, P. [CEA Fontenay aux Roses, Inst. de Protection et de Surete Nucleaire, 92 (France); Barbry, F. [CEA Valduc, Inst. de Protection et de Surete Nucleaire, 21 - Is sur Tille (France); Grouiller, J.P.; Bignan, G. [CEA Cadarache, 13 - Saint Paul lez Durance (France)

    2001-07-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis.

  16. EDF group - annual report 2003

    International Nuclear Information System (INIS)

    2004-01-01

    This document contains the magazine, the financial statements and the sustainable development report of Electricite de France (EdF) group for 2003: 1 - the magazine (chairman's statement, group profile, vision and strategy); 2 - the consolidated financial statements for the period ended 31 December 2003 (statutory auditors' report on the consolidated financial statements, EDF's summary annual financial statements); 3 - sustainable development report (transparency and dialogue, responsibility, commitment, partnerships for progress). (J.S.)

  17. Sleep enhances memory consolidation in children.

    Science.gov (United States)

    Ashworth, Anna; Hill, Catherine M; Karmiloff-Smith, Annette; Dimitriou, Dagmara

    2014-06-01

    Sleep is an active state that plays an important role in the consolidation of memory. It has been found to enhance explicit memories in both adults and children. However, in contrast to adults, children do not always show a sleep-related improvement in implicit learning. The majority of research on sleep-dependent memory consolidation focuses on adults; hence, the current study examined sleep-related effects on two tasks in children. Thirty-three typically developing children aged 6-12 years took part in the study. Actigraphy was used to monitor sleep. Sleep-dependent memory consolidation was assessed using a novel non-word learning task and the Tower of Hanoi cognitive puzzle, which involves discovering an underlying rule to aid completion. Children were trained on the two tasks and retested following approximately equal retention intervals of both wake and sleep. After sleep, children showed significant improvements in performance of 14% on the non-word learning task and 25% on the Tower of Hanoi task, but no significant change in score following the wake retention interval. Improved performance on the Tower of Hanoi may have been due to children consolidating explicit aspects of the task, for example rule-learning or memory of previous sequences; thus, we propose that sleep is necessary for consolidation of explicit memory in children. Sleep quality and duration were not related to children's task performance. If such experimental sleep-related learning enhancement is generalizable to everyday life, then it is clear that sleep plays a vital role in children's educational attainment. © 2013 European Sleep Research Society.

  18. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  19. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  20. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2010-08-09

    ... acquired institution, as well as in any consolidated financial statements of the institution's parent. The... capital purposes. For subsidiaries other than financial subsidiaries that are not consolidated on a line... of a new accounting basis for a depository institution in its separate financial statements as a...

  1. 7 CFR 15.86 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... responsibility within the Department for the administration of all the laws extending the Federal financial... agreement order consolidation for hearing. The Secretary may order proceedings in the Department... such consolidation. Hearing Officer ...

  2. The Behavior and Durability of Self-Consolidating Concrete.

    Science.gov (United States)

    2015-05-01

    This report focuses on the production of self-consolidating concrete using local materials from Las Vegas, Nevada. Tests were conducted on eight self-consolidating concrete mixtures having two different percentages of fly-ash replacement (25% and 35%...

  3. Consolidation of long-term memory: Evidence and alternatives.

    OpenAIRE

    Meeter, M.; Murre, J.M.J.

    2004-01-01

    Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be impleme...

  4. Operation and consolidation: lifetime of equipment and priorities TS

    CERN Document Server

    Béjar-Alonso, Isabel

    2008-01-01

    Since 1999 the TS department has benchmarked his services with the industry and other research laboratories and has prepared several consolidation plans. An evaluation of the results obtained from the different consolidation plans will be summarized. The difference between the projects achieved and those planned will be analyzed. The impact of the differed consolidation and of the maintenance backlog will be analyzed in order to present the future TS consolidation strategy

  5. “There’s a housing crisis going on in Sydney for Aboriginal people”: focus group accounts of housing and perceived associations with health

    Directory of Open Access Journals (Sweden)

    Melanie J. Andersen

    2016-05-01

    Full Text Available Abstract Background Poor housing is widely cited as an important determinant of the poor health status of Aboriginal Australians, as for indigenous peoples in other wealthy nations with histories of colonisation such as Canada, the United States of America and New Zealand. While the majority of Aboriginal Australians live in urban areas, most research into housing and its relationship with health has been conducted with those living in remote communities. This study explores the views of Aboriginal people living in Western Sydney about their housing circumstances and what relationships, if any, they perceive between housing and health. Methods Four focus groups were conducted with clients and staff of an Aboriginal community-controlled health service in Western Sydney (n = 38. Inductive, thematic analysis was conducted using framework data management methods in NVivo10. Results Five high-level themes were derived: the battle to access housing; secondary homelessness; overcrowding; poor dwelling conditions; and housing as a key determinant of health. Participants associated their challenging housing experiences with poor physical health and poor social and emotional wellbeing. Housing issues were said to affect people differently across the life course; participants expressed particular concern that poor housing was harming the health and developmental trajectories of many urban Aboriginal children. Conclusions Housing was perceived as a pivotal determinant of health and wellbeing that either facilitates or hinders prospects for full and healthy lives. Many of the specific health concerns participants attributed to poor housing echo existing epidemiological research findings. These findings suggest that housing may be a key intervention point for improving the health of urban Aboriginal Australians.

  6. "There's a housing crisis going on in Sydney for Aboriginal people": focus group accounts of housing and perceived associations with health.

    Science.gov (United States)

    Andersen, Melanie J; Williamson, Anna B; Fernando, Peter; Redman, Sally; Vincent, Frank

    2016-05-24

    Poor housing is widely cited as an important determinant of the poor health status of Aboriginal Australians, as for indigenous peoples in other wealthy nations with histories of colonisation such as Canada, the United States of America and New Zealand. While the majority of Aboriginal Australians live in urban areas, most research into housing and its relationship with health has been conducted with those living in remote communities. This study explores the views of Aboriginal people living in Western Sydney about their housing circumstances and what relationships, if any, they perceive between housing and health. Four focus groups were conducted with clients and staff of an Aboriginal community-controlled health service in Western Sydney (n = 38). Inductive, thematic analysis was conducted using framework data management methods in NVivo10. Five high-level themes were derived: the battle to access housing; secondary homelessness; overcrowding; poor dwelling conditions; and housing as a key determinant of health. Participants associated their challenging housing experiences with poor physical health and poor social and emotional wellbeing. Housing issues were said to affect people differently across the life course; participants expressed particular concern that poor housing was harming the health and developmental trajectories of many urban Aboriginal children. Housing was perceived as a pivotal determinant of health and wellbeing that either facilitates or hinders prospects for full and healthy lives. Many of the specific health concerns participants attributed to poor housing echo existing epidemiological research findings. These findings suggest that housing may be a key intervention point for improving the health of urban Aboriginal Australians.

  7. Large Strain Analysis of Electro-Osmosis Consolidation for Clays

    NARCIS (Netherlands)

    Yuan, J.

    2015-01-01

    Consolidation of soft clay creates a lot of problems in foundation engineering, because of the very low clay permeability and high compressibility. Primary consolidation takes a long time to complete if the material is left consolidating under atmospheric evaporation, and traditional dewatering

  8. 10 CFR 1040.123 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... ACTIVITIES Enforcement Opportunity for Hearing § 1040.123 Consolidated or joint hearings. In cases in which... 10 Energy 4 2010-01-01 2010-01-01 false Consolidated or joint hearings. 1040.123 Section 1040.123... departments or agencies, where applicable, provide for the conduct of consolidated or joint hearings and for...

  9. 10 CFR 4.64 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... Consolidated or joint hearings. In cases in which the same or related facts are asserted to constitute... 10 Energy 1 2010-01-01 2010-01-01 false Consolidated or joint hearings. 4.64 Section 4.64 Energy... or agencies, where applicable, provide for the conduct of consolidated or joint hearings, and for the...

  10. 29 CFR 4011.6 - Mergers, consolidations, and spinoffs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Mergers, consolidations, and spinoffs. 4011.6 Section 4011... REPORTING AND DISCLOSURE REQUIREMENTS DISCLOSURE TO PARTICIPANTS § 4011.6 Mergers, consolidations, and spinoffs. In the case of a plan involved in a merger, consolidation, or spinoff transaction that becomes...

  11. 77 FR 17091 - Trust Land Consolidation Draft Plan

    Science.gov (United States)

    2012-03-23

    ... DEPARTMENT OF THE INTERIOR Office of the Secretary Trust Land Consolidation Draft Plan AGENCY... reopening the period for commenting on the Cobell Land Consolidation Program Draft Plan (also known as the Trust Land Consolidation Draft Plan), which is the draft plan for accomplishing these goals. DATES...

  12. 7 CFR 1710.108 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... operating efficiency and financial soundness. (b) After a merger or consolidation, RUS will give priority... 7 Agriculture 11 2010-01-01 2010-01-01 false Mergers and consolidations. 1710.108 Section 1710.108... and Basic Policies § 1710.108 Mergers and consolidations. (a) RUS encourages its borrowers to consider...

  13. 24 CFR 401.401 - Consolidated Restructuring Plans.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.401 Consolidated Restructuring Plans. A PAE may request HUD to approve a Consolidated Restructuring Plan that presents an overall strategy for more than one... resources, HUD will not approve any Consolidated Restructuring Plans that have a detrimental effect on...

  14. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  15. Methylphenidate during early consolidation affects long-term associative memory retrieval depending on baseline catecholamines.

    Science.gov (United States)

    Wagner, Isabella C; van Buuren, Mariët; Bovy, Leonore; Morris, Richard G; Fernández, Guillén

    2017-02-01

    Synaptic memory consolidation is thought to rely on catecholaminergic signaling. Eventually, it is followed by systems consolidation, which embeds memories in a neocortical network. Although this sequence was demonstrated in rodents, it is unclear how catecholamines affect memory consolidation in humans. Here, we tested the effects of catecholaminergic modulation on synaptic and subsequent systems consolidation. We expected enhanced memory performance and increased neocortical engagement during delayed retrieval. Additionally, we tested if this effect was modulated by individual differences in a cognitive proxy measure of baseline catecholamine synthesis capacity. Fifty-three healthy males underwent a between-subjects, double-blind, placebo-controlled procedure across 2 days. On day 1, subjects studied and retrieved object-location associations and received 20 mg of methylphenidate or placebo. Drug intake was timed so that methylphenidate was expected to affect early consolidation but not encoding or retrieval. Memory was tested again while subjects were scanned three days later. Methylphenidate did not facilitate memory performance, and there was no significant group difference in activation during delayed retrieval. However, memory representations differed between groups depending on baseline catecholamines. The placebo group showed increased activation in occipito-temporal regions but decreased connectivity with the hippocampus, associated with lower baseline catecholamine synthesis capacity. The methylphenidate group showed stronger activation in the postcentral gyrus, associated with higher baseline catecholamine synthesis capacity. Altogether, methylphenidate during early consolidation did not foster long-term memory performance, but it affected retrieval-related neural processes depending on individual levels of baseline catecholamines.

  16. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  17. 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.

  18. Halloysite Nanotubes for Cleaning, Consolidation and Protection.

    Science.gov (United States)

    Cavallaro, Giuseppe; Lazzara, Giuseppe; Milioto, Stefana; Parisi, Filippo

    2018-01-10

    Herein, we report our recent research concerning the development of halloysite based protocols for cleaning, consolidation and protection purposes. Surface modification of halloysite cavity by anionic surfactants was explored to fabricate inorganic micelles able to solubilize hydrophobic contaminants. Hybrid dispersions based on halloysite and ecocompatible polymers were tested as consolidants for paper and waterlogged archaeological woods. Encapsulation of deacidifying and flame retardant agents within the halloysite lumen was conducted with aim to obtain nanofiller with a long-term protection ability. The results prove the suitability and versatility of halloysite nanotubes, which are perspective inorganic nanoparticles within materials science, remedation and conservation of cultural heritage fields. © 2018 The Chemical Society of Japan & Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  19. Acoustic slow waves and the consolidation transition

    International Nuclear Information System (INIS)

    Johnson, D.L.; Plona, T.J.

    1982-01-01

    We have investigated the ultrasonic properties of unconsolidated (loose) glass beads and of lightly fused (consolidated) glass beads when the pore space is saturated with water. At a frequency of 500 kHz we have observed a single compressional wave in the former whose speed is 1.79 km/s and two distinct compressional waves with speeds 2.81 km/s and 0.96 km/s in the latter. The Biot theory is shown to give an accurate description of this phenomenon. We also analyze the acoustics of low temperature He ii in packed powder superleaks; either the fast wave for unconsolidated systems or the slow wave in a highly consolidated (fused) frame may be considered to be the 4th sound mode. In all such systems, the acoustic properties can be very simply understood by considering the velocities of propagation as continuous functions of the elastic moduli of the solid skeletal frames

  20. Transvaal Consolidated Land and Exploration Company, Limited

    International Nuclear Information System (INIS)

    Lawrence, R.S.

    1983-01-01

    The difficult economic circumstances with which almost the whole world had to contend, brought serious financial crisis in many countries. South Africa also had its own share of serious problems. Despite this situation, Transvaal Consolidated Land and Exploration Company, Limited, showed on increase in earnings of 24 per cent per share. The reason for this lies mainly in two areas. Firstly the company acquired the mining related business of Rand Mines, Limited. Included in the acquisition was a partfolio of shares mainly in the company's associated gold and uranium mining companies and additional shares in its listed coal mining subsidiaries. Secondly, the average gold price realised by producers in rand terms, was considerably higher than in the previous year. Consolidated profit attributable to members increased by 52 per cent to R82,6 million

  1. Risk Analysis for the Different Consolidation Proposals

    CERN Document Server

    Strait, J

    2009-01-01

    In parallel with the repairs in sector 34, improvements are planned to a number of systems, to allow safe detection of faults similar to the one which caused the incident of 19 September, and to limit the damage should a similar incident nonetheless occur. These include improved bus and quench detection systems, improved pressure relief for the insulating and beam vacuum systems, and improved anchoring of the SSS to the tunnel floor. Not all of the planned mitigations, however, may be fully implemented before the restart of the LHC in 2009. I will review the potential benefits of partial or complete implementation of each of the planned improvements, individually or together with others, and conversely the potential risks (consequences) of delayed implementation. I will also review the risks that remain even after the planned consolidation is complete. Considering all proposals and the different risks, I will comment on what would be the best strategy for consolidation, and on the strategy for operations unde...

  2. Local Identity in Times of Jurisdictional Consolidation

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Kjær, Ulrik

    of a dataset which consists of large scale citizen surveys conducted in 2001, 2009 and 2013, combined with register data on the Danish municipalities (the two surveys in 2001 and 2009 even have a panel structure). Our paper contributes to the existing literature on local identity by examining the influence......Reforming the public sector has become increasingly popular. Some of the reforms have been jurisdictional consolidations of subnational authorities such as regions and municipalities. One question which remains unanswered is whether such consolidations affect citizens’ local identity? We take...... a first step towards providing an answer by examining whether citizens’ affective attachment to their municipality – and other administrative and geographical areas – declined or flourished in connection with a large-scale municipal reform implemented in Denmark in 2007. Empirically, we make use...

  3. Relation Between Filtration and Soil Consolidation Theories

    Directory of Open Access Journals (Sweden)

    Strzelecki Tomasz

    2015-03-01

    Full Text Available This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on the use of the methods of determining the filtration coefficient on the basis of oedometer test results. The present analysis of the filtration theory equations should help interpret effective parameters of the non-steady filtration model. Moreover, equations for the flow of a gas through a porous medium and an interpretation of the filtration model effective parameters in this case are presented.

  4. Prototypical Consolidation Demonstration Project: Final report

    International Nuclear Information System (INIS)

    Gili, J.A.; Poston, V.K.

    1993-11-01

    This is the final report of the Prototypical Consolidation Demonstration Project, which was funded by the US Department of Energy's Office of Civilian Radioactive Waste Management. The project had two objectives: (a) to develop and demonstrate a prototype of production-scale equipment for the dry, horizontal consolidation and packaging of spent nuclear fuel rods from commercial boiling water reactor and pressurized water reactor fuel assemblies, and (b) to report the development and demonstration results to the US Department of Energy, Idaho Operations Office. This report summarizes the activities and conclusions of the project management contractor, EG ampersand G Idaho, Inc., and the fabrication and testing contractor, NUS Corporation (NUS). The report also presents EG ampersand G Idaho's assessments of the equipment and procedures developed by NUS

  5. Accounting for immediate emotional memory enhancement

    OpenAIRE

    Talmi, Deborah; McGarry, Lucy M.

    2012-01-01

    Memory for emotional events is usually very good even when tested shortly after study, before it is altered by the influence of emotional arousal on consolidation. Immediate emotion-enhanced memory may stem from the influence of emotion on cognitive processes at encoding and retrieval. Our goal was to test which cognitive factors are necessary and sufficient to account for EEM, with a specific focus on clarifying the contribution of attention to this effect. In two experiments, participants e...

  6. REGULAR REHEARSAL HELPS IN CONSOLIDATION OF LONG TERM MEMORY

    Directory of Open Access Journals (Sweden)

    Milind Parle

    2006-03-01

    Full Text Available Memory, one of the most complex functions of the brain comprises of multiple components such as perception, registration, consolidation, storage, retrieval and decay. The present study was undertaken to evaluate the impact of different training sessions on the retention capacity of rats. The capacity of retention of learnt task was measured using exteroceptive behavioral models such as Hexagonal swimming pool apparatus, Hebb-Williams maze and Elevated plus-maze. A total of 150 rats divided into fifteen groups were employed in the present study. The animals were subjected to different training sessions during first three days. The ability to retain the learned task was tested after single, sub-acute, acute, sub-chronic and chronic exposure to above exteroceptive memory models in separate groups of animals. The memory score of all animals was recorded after 72 h, 192 h and 432 h of their last training trial. Rats of single exposure group did not show any effect on memory. Sub-acute training group animals showed improved memory up to 72 h only, where as in acute and sub-chronic training groups this memory improvement was extended up to 192 h. The rats, which were subjected to chronic exposures showed a significant improvement in retention capacity that lasted up to a period of eighteen days. These observations suggest that repeated rehearsals at regular intervals are probably necessary for consolidation of long-term memory. It was observed that sub-acute, acute and sub-chronic exposures, improved the retrieval ability of rats but this memory improving effect was short lived. Thus, rehearsal or training plays a crucial role in enhancing one's capacity of retaining the learnt information

  7. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  8. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  9. Analysis of memory consolidation and evocation in rats by proton induced X-ray emission

    Energy Technology Data Exchange (ETDEWEB)

    Jobim, P.F.C., E-mail: pjobim@uol.com.br [Ion Implantation Laboratory, Physics Institute, Federal University of Rio Grande do Sul, Av. Bento Gonçalves 9500, CP 15051, CEP 91501-970, Porto Alegre (Brazil); Laboratory of Neuropharmacology and Neural Tumor Biology, Department of Pharmacology, Institute for Basic Health Sciences, Federal University of Rio Grande do Sul, Av. Paulo Gama 90050-170, Porto Alegre (Brazil); University Hospital Research Center (HCPA), Federal University of Rio Grande do Sul, 90035-003, Rua Ramiro Barcelos, Porto Alegre (Brazil); Santos, C.E.I. dos [Ion Implantation Laboratory, Physics Institute, Federal University of Rio Grande do Sul, Av. Bento Gonçalves 9500, CP 15051, CEP 91501-970, Porto Alegre (Brazil); Maurmann, N.; Reolon, G.K. [Laboratory of Neuropharmacology and Neural Tumor Biology, Department of Pharmacology, Institute for Basic Health Sciences, Federal University of Rio Grande do Sul, Av. Paulo Gama 90050-170, Porto Alegre (Brazil); University Hospital Research Center (HCPA), Federal University of Rio Grande do Sul, 90035-003, Rua Ramiro Barcelos, Porto Alegre (Brazil); Debastiani, R. [Ion Implantation Laboratory, Physics Institute, Federal University of Rio Grande do Sul, Av. Bento Gonçalves 9500, CP 15051, CEP 91501-970, Porto Alegre (Brazil); Pedroso, T.R.; Carvalho, L.M. [Laboratory of Neuropharmacology and Neural Tumor Biology, Department of Pharmacology, Institute for Basic Health Sciences, Federal University of Rio Grande do Sul, Av. Paulo Gama 90050-170, Porto Alegre (Brazil); University Hospital Research Center (HCPA), Federal University of Rio Grande do Sul, 90035-003, Rua Ramiro Barcelos, Porto Alegre (Brazil); Dias, J.F. [Ion Implantation Laboratory, Physics Institute, Federal University of Rio Grande do Sul, Av. Bento Gonçalves 9500, CP 15051, CEP 91501-970, Porto Alegre (Brazil)

    2014-08-01

    It is well known that trace elements such as Mg, Ca, Fe, Cu and Zn have a key role in synapse plasticity and learning. Learning process is conventionally divided in three distinct and complementary stages: memory acquisition, consolidation and evocation. Consolidation is the stabilization of the synaptic trace formed by acquisition, while evocation is the recall of this trace. Ion-based techniques capable of providing information concerning the elemental composition of organic tissues may be helpful to improve our understanding on memory consolidation and evocation processes. In particular, the Particle-Induced X-ray Emission (PIXE) technique can be used to analyze different biological tissues with good accuracy. In this work we explore the versatility of PIXE to measure the elemental concentrations in rat brain tissues in order to establish any possible correlation between them and the memory consolidation and evocation processes. To this end, six groups of middle-age male Wistar rats were trained and tested in a step-down Inhibitory Avoidance conditioning. After the behavior tests, the animals were decapitated in accordance with the legal procedures and their brains were removed and dissected for the PIXE analyses. The results demonstrated that there are differences in the elemental concentration among the groups and such variations may be associated with their availability to the learning processes (by memory consolidation and evocation). Moreover, the control groups circumvent the possibility that a non-specific event involved in learning tasks cause such variations. Our results suggest that PIXE may be a useful tool to investigate memory consolidation and evocation in animal models.

  10. Analysis of memory consolidation and evocation in rats by proton induced X-ray emission

    International Nuclear Information System (INIS)

    Jobim, P.F.C.; Santos, C.E.I. dos; Maurmann, N.; Reolon, G.K.; Debastiani, R.; Pedroso, T.R.; Carvalho, L.M.; Dias, J.F.

    2014-01-01

    It is well known that trace elements such as Mg, Ca, Fe, Cu and Zn have a key role in synapse plasticity and learning. Learning process is conventionally divided in three distinct and complementary stages: memory acquisition, consolidation and evocation. Consolidation is the stabilization of the synaptic trace formed by acquisition, while evocation is the recall of this trace. Ion-based techniques capable of providing information concerning the elemental composition of organic tissues may be helpful to improve our understanding on memory consolidation and evocation processes. In particular, the Particle-Induced X-ray Emission (PIXE) technique can be used to analyze different biological tissues with good accuracy. In this work we explore the versatility of PIXE to measure the elemental concentrations in rat brain tissues in order to establish any possible correlation between them and the memory consolidation and evocation processes. To this end, six groups of middle-age male Wistar rats were trained and tested in a step-down Inhibitory Avoidance conditioning. After the behavior tests, the animals were decapitated in accordance with the legal procedures and their brains were removed and dissected for the PIXE analyses. The results demonstrated that there are differences in the elemental concentration among the groups and such variations may be associated with their availability to the learning processes (by memory consolidation and evocation). Moreover, the control groups circumvent the possibility that a non-specific event involved in learning tasks cause such variations. Our results suggest that PIXE may be a useful tool to investigate memory consolidation and evocation in animal models

  11. Interpretation of Consolidation Test on Søvind Marl

    DEFF Research Database (Denmark)

    Grønbech, Gitte Lyng; Ibsen, Lars Bo; Nielsen, Benjaminn Nordahl

    2012-01-01

    The article deals with the interpretation of consolidation test in order to determine the preconsolidation stress; this is done by reviewing different methods. A main point in the article is the interaction between the consolidation and the secondary consolidation strains, and the methods used...... to separate the two strain types. This is in Denmark traditionally done by a √(t)-log(t) description, where the secondary consolidation first starts when the consolidation process is over. This assumption gives an uncertain description of the strain process, since the two processes in reality run...

  12. Implementation of a consolidated, standardized database of environmental measurements data

    International Nuclear Information System (INIS)

    James, T.L.

    1996-10-01

    This report discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality assurance/quality control (QA/QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, resolving configuration control issues, incorporating historical data, identifying emerging standards, and developing pointers to other data. OREIS is used to illustrate these topics

  13. Influence of prepreg characteristics on stamp consolidation

    Science.gov (United States)

    Slange, T. K.; Warnet, L. L.; Grouve, W. J. B.; Akkerman, R.

    2017-10-01

    Stamp forming is a rapid manufacturing technology used to shape flat blanks of thermoplastic composite material into three-dimensional components. The development of automated lay-up technologies further extends the applicability of stamp forming by allowing rapid lay-up of tailored blanks and partial preconsolidation. This partial preconsolidation makes the influence of prepreg more critical compared to conventional preconsolidation methods which provide full preconsolidation. This paper aims to highlight consolidation challenges that can appear when stamp forming blanks manufactured by automated lay-up. Important prepreg characteristics were identified based on an experimental study where a comparison was made between various prepreg in their as-received, deconsolidated and stamp consolidated state. It was found that adding up small thickness variations across the width of a prepreg when stacking plies into a blank by automated lay-up can cause non-uniform consolidation. Additionally, deconsolidation of the prepreg does not seem to obstruct interlaminar bonding, while intralaminar voids initially present in a prepreg cannot be removed during stamp forming. An additional preconsolidation step after automated lay-up seems necessary to remove blank thickness variations and intralaminar voids for the current prepregs. Eliminating this process step and the successful combination of rapid automated lay-up and stamp forming requires prepregs which are void-free and have less thickness variation.

  14. Local communities’ consolidation process: political factors

    Directory of Open Access Journals (Sweden)

    V. V. Fedorenko

    2017-04-01

    It has been underlined that the local communities’ consolidation process in the contemporary world is the problem which has both empirical and theoretical importance. Depending on the size of the local area, local polices are taking different forms. As usual, they provide an agreement and compromise solutions based on issues that are important to the local community. The experience of the developed democracies has shown that local assemblies ensure the establishment of coalitions based on short-termed procedures. The study has tested that an important aspect of the formation of local communities consolidated position is based on development issues and civil participation. It is especially visible in the United States and the EU countries. The municipality level determines the quality of local political bodies, which is formed on party basis. For contemporary Ukraine important tools for provision of political responsibility are forces, which take care about the local communities and determine their development for a long period. Overall, the consolidation of political forces in the local government system is an important task that determines the need for the adoption of regulatory instruments which would ensure the harmonious and constructive political cooperation regardless of their ideological positions.

  15. Tantalum powder consolidation, modeling and properties

    International Nuclear Information System (INIS)

    Bingert, S.R.; Vargas, V.D.; Sheinberg, H.C.

    1996-01-01

    A systematic approach was taken to investigate the consolidation of tantalum powders. The effects of sinter time, temperature and ramp rate; hot isostatic pressing (HIP) temperature and time; and powder oxygen content on consolidation density, kinetics, microstructure, crystallographic texture, and mechanical properties have been evaluated. In general, higher temperatures and longer hold times resulted in higher density compacts with larger grain sizes for both sintering and HIP'ing. HIP'ed compacts were consistently higher in density than sintered products. The higher oxygen content powders resulted in finer grained, higher density HIP'ed products than the low oxygen powders. Texture analysis showed that the isostatically processed powder products demonstrated a near random texture. This resulted in isotropic properties in the final product. Mechanical testing results showed that the HIP'ed powder products had consistently higher flow stresses than conventionally produced plates, and the sintered compacts were comparable to the plate material. A micromechanics model (Ashby HIP model) has been employed to predict the mechanisms active in the consolidation processes of cold isostatic pressing (CIP), HIP and sintering. This model also predicts the density of the end product and whether grain growth should be expected under the applied processing conditions

  16. Longitudinal Links Between Identity Consolidation and Psychosocial Problems in Adolescence: Using Bi-Factor Latent Change and Cross-Lagged Effect Models.

    Science.gov (United States)

    Hatano, Kai; Sugimura, Kazumi; Schwartz, Seth J

    2018-04-01

    Most previous identity research has focused on relationships between identity synthesis, confusion, and psychosocial problems. However, these studies did not take into account Erikson's notion of identity consolidation, that is, the dynamic interplay between identity synthesis and confusion. This study aimed to examine longitudinal relationships and the directionality of the effects between identity consolidation and psychosocial problems during adolescence, using two waves of longitudinal data from 793 Japanese adolescents (49.7% girls; ages 13-14 and 16-17 at Time 1). A bi-factor latent change model revealed that levels and changes in identity consolidation were negatively associated with levels and changes in psychosocial problems. Furthermore, a bi-factor cross-lagged effects model provided evidence that identity consolidation negatively predicted psychosocial problems, and vice versa. Our study facilitates a better understanding of the importance of identity consolidation in the relations between identity components and psychosocial problems.

  17. Financial – Accounts View on the Governmental Expenses and the Autonomy Administration in the Conditions of the Slovak Republic

    Directory of Open Access Journals (Sweden)

    Marián Kočner

    2014-01-01

    Full Text Available The extension of state activities currently raises the need to fund specific public projects in the area of the infrastructure, ecology, or the entire expenditure programs in the field of education, health and social care and culture. Into the accounts methodology of the national and autonomy administration were introduced the transfers which represent prevalent expenses, capital expenditures, grants, subsidies and contributions. From an accounting perspective views there is an important fact from which the transfer passes, respectively whether the transfer is provided by the founder, the transfer by another entity within the public administration, or the transfer goes from an entity outside of the public administration. Watching transfers is important for the subsequent preparation of consolidated financial statements and summary financial statements of the public administration. The aggregate accounts of government administration in 2012 expanded by another group of accounting entities namely the state enterprises, RSR, Eximbanka and other public entities.

  18. Lifting the weight of a diagnosis-related groups family change: a comparison between refined and non-refined DRG systems for top-down cost accounting and efficiency indicators.

    Science.gov (United States)

    Zlotnik, Alexander; Cuchi, Miguel Alfaro; Pérez Pérez, Maria Carmen

    Public healthcare providers in all Spanish Regions - Autonomous Communities (ACs) use All Patients Diagnosis-Related Groups (AP-DRGs) for billing non-insured patients, cost accounting and inpatient efficiency indicators. A national migration to All Patients Refined Diagnosis-Related Groups (APR-DRGs) has been scheduled for 2016. The analysis was performed on 202,912 inpatient care episodes ranging from 2005 to 2010. All episodes were grouped using AP-DRG v25.0 and APR-DRG v24.0. Normalised DRG weight variations for an AP-DRG to APR-DRG migration scenario were calculated and compared. Major differences exist between normalised weights for inpatient episodes depending on the DRGs family used. The usage of the APR-DRG system in Spain without any adjustments, as it was developed in the United States, should be approached with care. In order to avoid reverse incentives and provider financial risks, coding practices should be reviewed and structural differences between DRG families taken into account.

  19. Consolidation of long-term memory: evidence and alternatives.

    Science.gov (United States)

    Meeter, Martijn; Murre, Jaap M J

    2004-11-01

    Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be implemented in the brain. Moreover, consolidation is contrasted with alternative theories of the Ribot gradient. Consolidation theory, multiple trace theory, and semantization can all handle some findings well but not others. Conclusive evidence for or against consolidation thus remains to be found.

  20. Consolidation treatments applied to ceramic tiles: are they homogeneous?

    International Nuclear Information System (INIS)

    Costa, D.; Leal, A.S.; Mimoso, J.M; Pereira, S.M.R.

    2017-01-01

    The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin) were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression), creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved. [es

  1. Consolidation treatments applied to ceramic tiles: are they homogeneous?

    Directory of Open Access Journals (Sweden)

    D. Costa

    2017-01-01

    Full Text Available The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression, creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved.

  2. Prototypical spent fuel rod consolidation equipment preliminary design report: Volume 2, Drawings

    International Nuclear Information System (INIS)

    1986-01-01

    This volume consists of 65 E size drawings and 4 sketches of the NUS spent fuel rod consolidation equipment. The drawings have been grouped into categories; a detailed list of the drawings is included. The sketches prepared during the preliminary design process have been included

  3. Vendor Payments-Operation Mongoose, Fort Belvoir Defense Accounting Office and Rome Operating Location

    National Research Council Canada - National Science Library

    Lane, F

    1996-01-01

    .... Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management...

  4. Defense Finance and Accounting Service Work on the Navy General Fund 1996 Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    ... for the Marine Corps, and on the Defense Finance and Accounting Service Cleveland Center, which consolidated the financial information for Navy and Marine Corps and compiled the financial statements...

  5. Defense Business Operations Fund Adjustments at the Defense Finance and Accounting Service Denver Center

    National Research Council Canada - National Science Library

    1998-01-01

    ...) financial statements. The overall revenue accounts audit objective was to determine whether revenues reported on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with the "other...

  6. CONSOLIDATED FINANCIAL STATEMENTS – A NEW REPORTING PRACTICE IN THE PUBLIC SECTOR

    OpenAIRE

    Andreea CÎRSTEA; Stefan-Dragos CÎRSTEA

    2015-01-01

    The reforms that have lately influenced the public sector determined several changes in the reporting system, causing the introduction of a new reporting practice in the public sector, namely the consolidated reports. These reports come to bring added value to the accounting and reporting system, but this practice is at the beginning and requires time in order to be taken over at international level. This paper aims to be a theoretical one, with slight empirical traces, analysing the introduc...

  7. Heart rate response to post-learning stress predicts memory consolidation.

    Science.gov (United States)

    Larra, Mauro F; Schulz, André; Schilling, Thomas M; Ferreira de Sá, Diana S; Best, Daniel; Kozik, Bartlomiej; Schächinger, Hartmut

    2014-03-01

    Stressful experiences are often well remembered, an effect that has been explained by beta-adrenergic influences on memory consolidation. Here, we studied the impact of stress induced heart rate (HR) responses on memory consolidation in a post-learning stress paradigm. 206 male and female participants saw 52 happy and angry faces immediately before being exposed to the Cold Pressor Test or a non-stressful control procedure. Memory for the faces and their respective expression was tested twice, after 30 min and on the next day. High HR responders (in comparison to low HR responders as well as to the non-stressful control group) showed enhanced recognition memory one day after learning. Our results show that beta-adrenergic activation elicited shortly after learning enhances memory consolidation and that the stress induced HR response is a predictor for this effect. Copyright © 2013 Elsevier Inc. All rights reserved.

  8. Neuronal mechanisms of motor learning and motor memory consolidation in healthy old adults.

    Science.gov (United States)

    Berghuis, K M M; Veldman, M P; Solnik, S; Koch, G; Zijdewind, I; Hortobágyi, T

    2015-06-01

    It is controversial whether or not old adults are capable of learning new motor skills and consolidate the performance gains into motor memory in the offline period. The underlying neuronal mechanisms are equally unclear. We determined the magnitude of motor learning and motor memory consolidation in healthy old adults and examined if specific metrics of neuronal excitability measured by magnetic brain stimulation mediate the practice and retention effects. Eleven healthy old adults practiced a wrist extension-flexion visuomotor skill for 20 min (MP, 71.3 years), while a second group only watched the templates without movements (attentional control, AC, n = 11, 70.5 years). There was 40 % motor learning in MP but none in AC (interaction, p learn a new motor skill and consolidate the learned skill into motor memory, processes that are most likely mediated by disinhibitory mechanisms. These results are relevant for the increasing number of old adults who need to learn and relearn movements during motor rehabilitation.

  9. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  10. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  11. Governmental Accounting in Rwanda : a case study with focus on the financial statements

    OpenAIRE

    Mwanaidi, Mari Claire

    2011-01-01

    The purpose of this thesis is to analyse the consolidated financial statements of the government of Rwanda for the year ended 31 December 2008. Two types of accounting are discussed namely, money accounts and accrual (profit) accounts. The aim is to discuss which accounting model is used to prepare the financial statements of Rwanda. We found out that, the accrual accounts (fund accounting) are used in Rwanda to report the money effects of revenues and expenditures. Accordingly, we introduce ...

  12. [Sleep-wake cycle and memory consolidation].

    Science.gov (United States)

    Baratti, Carlos M; Boccia, Mariano M; Blake, Mariano G; Acosta, Gabriela B

    2007-01-01

    Although several hypothesis and theories have been advanced as explanations for the functions of sleep, a unified theory of sleep function remains elusive. Sleep has been implicated in the plastic cerebral changes that underlie learning and memory, in particular those related to memory consolidation of recently acquired new information. Despite steady accumulations of positive findings over the last ten years, the precise role of sleep in memory and brain plasticity is unproven at all. This situation might be solved by more integrated approaches that combine behavioral and neurophysiological measurements in well described in vivo models of neuronal activity and brain plasticity.

  13. Efforts to Consolidate Chalcogels with Adsorbed Iodine

    Energy Technology Data Exchange (ETDEWEB)

    Riley, Brian J.; Pierce, David A.; Chun, Jaehun

    2013-08-28

    This document discusses ongoing work with non-oxide aerogels, called chalcogels, that are under development at the Pacific Northwest National Laboratory as sorbents for gaseous iodine. Work was conducted in fiscal year 2012 to demonstrate the feasibility of converting Sn2S3 chalcogel without iodine into a glass. This current document summarizes the work conducted in fiscal year 2013 to assess the consolidation potential of non-oxide aerogels with adsorbed iodine. The Sn2S3 and Sb13.5Sn5S20 chalcogels were selected for study. The first step in the process for these experiments was to load them with iodine (I2). The I2 uptake was ~68 mass% for Sn2S3 and ~50 mass% for Sb13.5Sn5S20 chalcogels. X-ray diffraction (XRD) of both sets of sorbents showed that metal-iodide complexes were formed during adsorption, i.e., SnI4 for Sn2S3 and SbI3 for Sb13.5Sn5S20. Additionally, metal-sulfide-iodide complexes were formed, i.e., SnSI for Sn2S3 and SbSI for Sb13.5Sn5S20. No XRD evidence for unreacted iodine was found in any of these samples. Once the chalcogels had reached maximum adsorption, the consolidation potential was assessed. Here, the sorbents were heated for consolidation in vacuum-sealed quartz vessels. The Sb13.5Sn5S20 chalcogel was heated both (1) in a glassy carbon crucible within a fused quartz tube and (2) in a single-containment fused quartz tube. The Sn2S3 chalcogel was only heated in a single-containment fused quartz tube. In both cases with the single-containment fused quartz experiments, the material consolidated nicely. However, in both cases, there were small fractions of metal iodides not incorporated into the final product as well as fused quartz particles within the melt due to the sample attacking the quartz wall during the heat treatment. The Sb13.5Sn5S20 did not appear to attack the glassy carbon crucible so, for future experiments, it would be ideal to apply a coating, such as pyrolytic graphite, to the inner walls of the fused quartz vessel to prevent

  14. Log-inject-log in sand consolidation

    International Nuclear Information System (INIS)

    Murphy, R.P.; Spurlock, J.W.

    1977-01-01

    A method is described for gathering information for the determination of the adequacy of placement of sand consolidating plastic for sand control in oil and gas wells. The method uses a high neutron cross-section tracer which becomes part of the plastic and uses pulsed neutron logging before and after injection of the plastic. Preferably, the method uses lithium, boron, indium, and/or cadmium tracers. Boron oxide is especially useful and can be dissolved in alcohol and mixed with the plastic ingredients

  15. Cadernos Pagu: Consolidating a Field of Studies

    Directory of Open Access Journals (Sweden)

    Iara Beleli

    2003-01-01

    Full Text Available As scientific publications are influential indicators and constitute disciplinary fields, this article reflects on the importance of Cadernos Pagu, published twice a year by Unicamp’s Núcleo de Estudos de Gênero [Gender Studies Center], as it has contributed to the consolidation of that field of studies both through de stimulation and diffusion of knowledge in the area in Brazil. Here gender is no conceived of as a theme, but rather as a categorical distinction, as a distinction between characteristics taken as feminine and masculine, that run through society and, as such, can be felt within any thematic frame.

  16. 2003 annual results of EdF group

    International Nuclear Information System (INIS)

    2004-03-01

    The Electricite de France (EdF) group Board of Directors, meeting on March 11, 2004, under the Chairmanship of Francois Roussely, reviewed the audited consolidated financial statements for the year ended 12/31/2003. This document presents the consolidated results of EdF group for 2003: consolidated financial statements, highlights of the year, focus on 2003 events, commercial results, EDF in Europe and worldwide, EDF France highlights, key figures. (J.S.)

  17. Reduced susceptibility to interference in the consolidation of motor memory before adolescence.

    Directory of Open Access Journals (Sweden)

    Shoshi Dorfberger

    2007-02-01

    Full Text Available Are children superior to adults in consolidating procedural memory? This notion has been tied to "critical," early life periods of increased brain plasticity. Here, using a motor sequence learning task, we show, in experiment 1, that a the rate of learning during a training session, b the gains accrued, without additional practice, within a 24 hours post-training interval (delayed consolidation gains, and c the long-term retention of these gains, were as effective in 9, 12 and 17-year-olds and comparable to those reported for adults. However, a follow-up experiment showed that the establishment of a memory trace for the trained sequence of movements was significantly more susceptible to interference by a subsequent motor learning experience (practicing a reversed movement sequence in the 17-year-olds compared to the 9 and 12-year-olds. Unlike the 17-year-olds, the younger age-groups showed significant delayed gains even after interference training. Altogether, our results indicate the existence of an effective consolidation phase in motor learning both before and after adolescence, with no childhood advantage in the learning or retention of a motor skill. However, the ability to co-consolidate different, successive motor experiences, demonstrated in both the 9 and 12-year-olds, diminishes after puberty, suggesting that a more selective memory consolidation process takes over from the childhood one. Only the adult consolidation process is gated by a recency effect, and in situations of multiple, clashing, experiences occurring within a short time-interval, adults may less effectively establish in memory experiences superseded by newer ones.

  18. Benchmarking multi-dimensional large strain consolidation analyses

    International Nuclear Information System (INIS)

    Priestley, D.; Fredlund, M.D.; Van Zyl, D.

    2010-01-01

    Analyzing the consolidation of tailings slurries and dredged fills requires a more extensive formulation than is used for common (small strain) consolidation problems. Large strain consolidation theories have traditionally been limited to 1-D formulations. SoilVision Systems has developed the capacity to analyze large strain consolidation problems in 2 and 3-D. The benchmarking of such formulations is not a trivial task. This paper presents several examples of modeling large strain consolidation in the beta versions of the new software. These examples were taken from the literature and were used to benchmark the large strain formulation used by the new software. The benchmarks reported here are: a comparison to the consolidation software application CONDES0, Townsend's Scenario B and a multi-dimensional analysis of long-term column tests performed on oil sands tailings. All three of these benchmarks were attained using the SVOffice suite. (author)

  19. Neurocognitive Mechanisms of Prejudice Formation: The Role of Time-Dependent Memory Consolidation.

    Science.gov (United States)

    Enge, Luke R; Lupo, Amber K; Zárate, Michael A

    2015-07-01

    Prejudice is generally thought to derive from learned, emotion-laden experiences. The mechanisms underlying the formation of prejudice over time, however, remain unknown. In the present research, we proposed and tested hypotheses regarding prejudice formation derived from research on memory consolidation and social perception. We hypothesized that time-dependent memory consolidation would produce better implicit memory for negative out-group information and positive in-group information, compared with negative in-group information and positive out-group information. Fifty undergraduates learned positive and negative information about racial in-group (Latino) and out-group (African American) targets. Participants returned after both a short time delay (2-6 hr after the learning session) and a long time delay (48 hr after the learning session) to complete a lexical decision task. Results demonstrated that participants responded to information consistent with an in-group bias faster after a long time delay than after a short time delay. Our findings have important implications for the study of social perception and memory consolidation. © The Author(s) 2015.

  20. Memory Consolidation and Neural Substrate of Reward

    Directory of Open Access Journals (Sweden)

    Redolar-Ripoll, Diego

    2012-08-01

    Full Text Available The aim of this report is to analyze the relationships between reward and learning and memory processes. Different studies have described how information about rewards influences behavior and how the brain uses this reward information to control learning and memory processes. Reward nature seems to be processed in different ways by neurons in different brain structures, ranging from the detection and perception of rewards to the use of information about predicted rewards for the control of goal-directed behavior. The neural substrate underling this processing of reward information is a reliable way of improving learning and memory processes. Evidence from several studies indicates that this neural system can facilitate memory consolidation in a wide variety of learning tasks. From a molecular perspective, certain cardinal features of reward have been described as forms of memory. Studies of human addicts and studies in animal models of addiction show that chronic drug exposure produces stable changes in the brain at the cellular and molecular levels that underlie the long-lasting behavioral plasticity associated with addiction. These molecular and cellular adaptations involved in addiction are also implicated in learning and memory processes. Dopamine seems to be a critical common signal to activate different genetic mechanisms that ultimately remodel synapses and circuits. Despite memory is an active and complex process mediated by different brain areas, the neural substrate of reward is able to improve memory consolidation in a several paradigms. We believe that there are many equivalent traits between reward and learning and memory processes.

  1. Commercial Consolidation Model Applied to Transport Infrastructure

    Energy Technology Data Exchange (ETDEWEB)

    Guilherme de Aragão, J.J.; Santos Fontes Pereira, L. dos; Yamashita, Y.

    2016-07-01

    Since the 1990s, transport concessions, including public-private partnerships (PPPs), have been increasingly adopted by governments as an alternative for financing and operations in public investments, especially in transport infrastructure. The advantage pointed out by proponents of these models lies in merging the expertise and capital of the private sector to the public interest. Several arrangements are possible and have been employed in different cases. After the duration of the first PPP contracts in transportation, many authors have analyzed the success and failure factors of partnerships. The occurrence of failures in some stages of the process can greatly encumber the public administration, incurring losses to the fiscal responsibility of the competent bodies. This article aims to propose a new commercial consolidation model applied to transport infrastructure to ensure fiscal sustainability and overcome the weaknesses of current models. Initially, a systematic review of the literature covering studies on transport concessions between 1990 and 2015 is offered, where the different approaches between various countries are compared and the critical success factors indicated in the studies are identified. In the subsequent part of the paper, an approach for the commercial consolidation of the infrastructure concessions is presented, where the concessionary is paid following a finalistic performance model, which includes the overall fiscal balance of regional growth. Finally, the papers analyses the usefulness of the model in coping with the critical success factors explained before. (Author)

  2. Interacting Brain Systems Modulate Memory Consolidation

    Science.gov (United States)

    McIntyre, Christa K.; McGaugh, James L.; Williams, Cedric L.

    2011-01-01

    Emotional arousal influences the consolidation of long-term memory. This review discusses experimental approaches and relevant findings that provide the foundation for current understanding of coordinated interactions between arousal activated peripheral hormones and the brain processes that modulate memory formation. Rewarding or aversive experiences release the stress hormones epinephrine (adrenalin) and glucocorticoids from the adrenal glands into the bloodstream. The effect of these hormones on memory consolidation depends upon binding of norepinephrine to beta-adrenergic receptors in the basolateral complex of the amygdala (BLA). Much evidence indicates that the stress hormones influence release of norepinephrine in the BLA through peripheral actions on the vagus nerve which stimulates, through polysynaptic connections, cells of the locus coeruleus to release norepinephrine. The BLA influences memory storage by actions on synapses, distributed throughout the brain, that are engaged in sensory and cognitive processing at the time of amygdala activation. The implications of the activation of these stress-activated memory processes are discussed in relation to stress-related memory disorders. PMID:22085800

  3. Consolidated PCBs [polychlorinated biphenyls] improves waste control

    International Nuclear Information System (INIS)

    Smith, E.

    1991-01-01

    Consolidation of polychlorinated biphenyl (PCB) wastes is recommended for improving ownership control of wastes, eliminating PCB storage sites, and increasing cost-effectiveness of waste management. In Ontario, sites receiving the waste must be owned by the waste generator and registered as a PCB site. All PCBs must be removed from a site with no contaminated materials or wastes left behind, which requires a thorough site assessment to identify wastes prior to removal, a sampling and analytical scheme if necessary, and an approved plan for site cleanup. If large volumes of PCB-contaminated oil are involved, it may be cost-effective to put oil from several sites into bulk tanks and thus avoid the need to handle and decontaminate a large number of drums. With low volumes of oil, it may be possible to move the waste to another site where mobile PCB destruction is taking place. It also may be possible to get approval to blend high-level PCB liquids with mineral oil to reduce the PCB concentration to a level where chemical decontamination is allowed. For large volumes of high-level PCB wastes, consolidation will be necessary simply because of the high costs of mobilizing an incinerator and the requirement for public hearings for each incineration project. To make such a project cost-effective, PCB wastes will have to be concentrated from a large geographic area. 1 fig

  4. Factors affecting the consolidation of steam generator sludge

    Energy Technology Data Exchange (ETDEWEB)

    Turner, C. W.; Shamsuzzaman, K.; Tapping, R. L.

    1993-02-15

    It is hypothesized that sludge consolidation is promoted by chemical reactions involving the various sludge constituents, although the hardness of the final product will also depend on the total porosity. Oxidizing conditions and higher temperatures produce a harder sludge. The precipitation of Zn{sub 2}SiO{sub 4}, a potential binding agent, may also promote sludge consolidation. Several solutions to prevent sludge consolidation are suggested. (Author) 3 figs., 4 tabs., 3 refs.

  5. How useful is consolidation of public sector entities' financial statements ?

    OpenAIRE

    Soguel, N.; Bucher, R.

    2013-01-01

    Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...

  6. Failure envelope approach for consolidated undrained capacity of shallow foundations

    OpenAIRE

    Vulpe, Cristina; Gourvenec, Susan; Leman, Billy; Fung, Kah Ngii

    2016-01-01

    A generalized framework is applied to predict consolidated undrained VHM failure envelopes for surface circular and strip foundations. The failure envelopes for consolidated undrained conditions are shown to be scaled from those for unconsolidated undrained conditions by the uniaxial consolidated undrained capacities, which are predicted through a theoretical framework based on fundamental critical state soil mechanics. The framework is applied to results from small-strain finite-element anal...

  7. Post-study caffeine administration enhances memory consolidation in humans.

    Science.gov (United States)

    Borota, Daniel; Murray, Elizabeth; Keceli, Gizem; Chang, Allen; Watabe, Joseph M; Ly, Maria; Toscano, John P; Yassa, Michael A

    2014-02-01

    It is currently not known whether caffeine has an enhancing effect on long-term memory in humans. We used post-study caffeine administration to test its effect on memory consolidation using a behavioral discrimination task. Caffeine enhanced performance 24 h after administration according to an inverted U-shaped dose-response curve; this effect was specific to consolidation and not retrieval. We conclude that caffeine enhanced consolidation of long-term memories in humans.

  8. The clinical efficacy of consolidation chemotherapy for resectable esophageal squamous cell cancer after trimodality therapy.

    Science.gov (United States)

    Sun, Yanan; Cheng, Siguo; Lu, Yufei; Zheng, Xiaoli; Ye, Ke; Ge, Hong

    2016-01-01

    We aimed to assess the clinical outcome of consolidation chemotherapy for resectable esophageal squamous cell cancer (ESCC) after trimodality therapy. From January 2005 to December 2012, a total of 192 consecutive locally advanced ESCC patients who underwent trimodality therapy successfully was included. Grouping was based on the degree of myelosuppression occurred during preoperative chemoradiotherapy. Of the 192 patients, 120 patients underwent trimodality therapy only (TT group), while 72 patients received consolidation chemotherapy additionally after trimodality therapy (TC group). Preoperative chemoradiotherapy included two cycles of chemotherapy concurrently with radiotherapy. The chemotherapy regimen consisted of cisplatin 20 mg/m2/day and fluorouracil 400 mg/m2/day administered intravenously infusion on days 1-5 of a 21 days cycle. Concurrent radiotherapy was delivered in a total of 40 Gy in 20 fractions. All patients underwent surgery successfully. For 72 patients in TC group, additional 1-4 cycles of consolidation chemotherapy were administered, and chemotherapy regimen was as before. The 5-year survival rate was 43.5% in TT group, as compared with 48.8% in TC group. (P = 0.238). The 5.year progression.free survival. (PFS) rates were 34.0% in TT group and 38.8% in TC group. (P = 0.049). Risk reduction in PFS was remarkable for males and those who did not achieve pathologic complete response. (pCR). The incidence rate of disease progression did not differ significantly. (P = 0.200). The addition of consolidation chemotherapy demonstrates no survival benefit for patients with locally advanced ESCC, but PFS is significantly improved, especially for males and those who did not achieve pCR.

  9. 100-N pilot project: Proposed consolidated groundwater monitoring program

    International Nuclear Information System (INIS)

    Borghese, J.V.; Hartman, M.J.; Lutrell, S.P.; Perkins, C.J.; Zoric, J.P.; Tindall, S.C.

    1996-11-01

    This report presents a proposed consolidated groundwater monitoring program for the 100-N Pilot Project. This program is the result of a cooperative effort between the Hanford Site contractors who monitor the groundwater beneath the 100-N Area. The consolidation of the groundwater monitoring programs is being proposed to minimize the cost, time, and effort necessary for groundwater monitoring in the 100-N Area, and to coordinate regulatory compliance activities. The integrity of the subprograms requirements remained intact during the consolidation effort. The purpose of this report is to present the proposed consolidated groundwater monitoring program and to summarize the process by which it was determined

  10. Fuel consolidation and compaction and storage of NFBC

    International Nuclear Information System (INIS)

    Fuierer, T.

    1992-01-01

    Rochester Gas and Electric Corporation (RG ampersand E) has been involved in two separate fuel consolidation demonstration programs. One of those programs resulted in identifying some problems that may be resolved in consolidation hardware compaction and storage in order for consolidation to be attractive. In conjunction with the Electric Power Research Institute (EPRI), a study was recently performed on hardware compaction and storage. Consolidation is probably not a commercial alternative at this point in time because there are still several problems that must be resolved. There are some potential advantages of fuel consolidation. Consolidation has attractive economics and can minimize the institutional impacts of expanding spent fuel storage by internalizing spent fuel storage operations. The licensing effort is fairly simple. Consolidation may be less likely to have public intervention since the storage expansion will occur inside the plant. Consolidation can be subcontracted and the equipment is temporary. It can be used in conjunction with other storage expansion technologies such as dry storage. Fewer dry storage casks would be needed to store consolidated fuel than would be necessary for intact spent fuel

  11. FEM validation of a double porosity elastic model for consolidation of structurally complex clayey soils

    Science.gov (United States)

    Callari, C.; Federico, F.

    2000-04-01

    Laboratory consolidation of structured clayey soils is analysed in this paper. The research is carried out by two different methods. The first one treats the soil as an isotropic homogeneous equivalent Double Porosity (DP) medium. The second method rests on the extensive application of the Finite Element Method (FEM) to combinations of different soils, composing 2D or fully 3D ordered structured media that schematically discretize the complex material. Two reference problems, representing typical situations of 1D laboratory consolidation of structured soils, are considered. For each problem, solution is obtained through integration of the equations governing the consolidation of the DP medium as well as via FEM applied to the ordered schemes composed of different materials. The presence of conventional experimental devices to ensure the drainage of the sample is taken into account through appropriate boundary conditions. Comparison of FEM results with theoretical results clearly points out the ability of the DP model to represent consolidation processes of structurally complex soils. Limits of applicability of the DP model may arise when the rate of fluid exchange between the two porous systems is represented through oversimplified relations. Results of computations, obtained having assigned reasonable values to the meso-structural and to the experimental apparatus parameters, point out that a partially efficient drainage apparatus strongly influences the distribution along the sample and the time evolution of the interstitial water pressure acting in both systems of pores. Data of consolidation tests in a Rowe's cell on samples of artificially fissured clays reported in the literature are compared with the analytical and numerical results showing a significant agreement.

  12. Modelling of functional systems of managerial accounting

    Directory of Open Access Journals (Sweden)

    O.V. Fomina

    2017-12-01

    Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

  13. International Accounting Convergences Related to EU Admitance

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-05-01

    Full Text Available Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

  14. Directors' report and accounts 1991-1992

    International Nuclear Information System (INIS)

    1993-01-01

    This report for Scottish Hydro-Electric PLC contains details of key financial statistics, the financial calendar, the Directors' Report, the Auditors' Report, accounting policies, a Group Profit and Loss Account, balance sheets and a Group Cash Flow Statement. (UK)

  15. The effect of exogenous cortisol during sleep on the behavioral and neural correlates of emotional memory consolidation in humans.

    Science.gov (United States)

    van Marle, Hein J F; Hermans, Erno J; Qin, Shaozheng; Overeem, Sebastiaan; Fernández, Guillén

    2013-09-01

    A host of animal work demonstrates that the retention benefit for emotionally aversive over neutral memories is regulated by glucocorticoid action during memory consolidation. Particularly, glucocorticoids may affect systems-level processes that promote the gradual reorganization of emotional memory traces. These effects remain largely uninvestigated in humans. Therefore, in this functional magnetic resonance imaging study we administered hydrocortisone during a polysomnographically monitored night of sleep directly after healthy volunteers studied negative and neutral pictures in a double-blind, placebo-controlled, between-subjects design. The following evening memory consolidation was probed during a recognition memory test in the MR scanner by assessing the difference in brain activity associated with memory for the consolidated items studied before sleep and new, unconsolidated items studied shortly before test (remote vs. recent memory paradigm). Hydrocortisone administration resulted in elevated cortisol levels throughout the experimental night with no group difference at recent encoding or test. Behaviorally, we showed that cortisol enhanced the difference between emotional and neutral consolidated memory, effectively prioritizing emotional memory consolidation. On a neural level, we found that cortisol reduced amygdala reactivity related to the retrieval of these same consolidated, negative items. These findings show that cortisol administration during first post-encoding sleep had a twofold effect on the first 24h of emotional memory consolidation. While cortisol prioritized recognition memory for emotional items, it reduced reactivation of the neural circuitry underlying emotional responsiveness during retrieval. These findings fit recent theories on emotional depotentiation following consolidation during sleep, although future research should establish the sleep-dependence of this effect. Moreover, our data may shed light on mechanisms underlying

  16. Evaluating the effects of consolidation on intrusion and retraction using temporary anchorage devices—a FEM study

    Directory of Open Access Journals (Sweden)

    Monica Namburi

    2017-01-01

    Full Text Available Abstract Background Extraction of premolars and retracting the anterior teeth using mini-implants and anterior retraction hooks became advent now a day. In such treatments, consolidation of arches is not done in regular practice. So, the present study is concentrated on effects of consolidation in two implant and three implant combinations of retraction and intrusion. Methods A three-dimensional FEM model of maxillary teeth and periodontal ligament housed in the alveolar bone with the first premolars extracted is generated with appropriate number of elements and nodes. The models were broadly divided into two groups according to the no. of implants. Mini-implants were placed bilaterally between the second premolar and molar at varying heights (7, 10, 13 mm in group I, and along with bilateral implants, an additional mid-implant is placed between the central incisors as group II. Brackets with 0.022 slot were placed on the teeth, 19 × 25 SS wire is placed in the brackets, an anterior retraction hook was placed at 9 mm height, and analysis was done to evaluate the stresses and displacement patterns in consolidation and non-consolidation models. Results The results showed that consolidation of the anterior teeth during intrusion and retraction shows various advantages such as less stresses on the bone, PDL, implant, teeth, and no labial flaring of the anterior teeth and three implant system, i.e., two bilateral implant at 10 mm and a mid-implant at 12 mm between the centrals has shown to be better than other models as bodily movement is observed. Conclusion Consolidation is better than non consolidation during enmasse retraction and intrusion.

  17. Regular rehearsal helps in consolidation of long term memory.

    Science.gov (United States)

    Parle, Milind; Singh, Nirmal; Vasudevan, Mani

    2006-01-01

    Memory, one of the most complex functions of the brain comprises of multiple components such as perception, registration, consolidation, storage, retrieval and decay. The present study was undertaken to evaluate the impact of different training sessions on the retention capacity of rats. The capacity of retention of learnt task was measured using exteroceptive behavioral models such as Hexagonal swimming pool apparatus, Hebb-Williams maze and Elevated plus-maze. A total of 150 rats divided into fifteen groups were employed in the present study. The animals were subjected to different training sessions during first three days. The ability to retain the learned task was tested after single, sub-acute, acute, sub-chronic and chronic exposure to above exteroceptive memory models in separate groups of animals. The memory score of all animals was recorded after 72 h, 192 h and 432 h of their last training trial. Rats of single exposure group did not show any effect on memory. Sub-acute training group animals showed improved memory up to 72 h only, where as in acute and sub-chronic training groups this memory improvement was extended up to 192 h. The rats, which were subjected to chronic exposures showed a significant improvement in retention capacity that lasted up to a period of eighteen days. These observations suggest that repeated rehearsals at regular intervals are probably necessary for consolidation of long-term memory. It was observed that sub-acute, acute and sub-chronic exposures, improved the retrieval ability of rats but this memory improving effect was short lived. Thus, rehearsal or training plays a crucial role in enhancing one's capacity of retaining the learnt information. Key PointsThe present study underlines the importance of regular rehearsals in enhancing one's capacity of retaining the learnt information. " Sub-acute, acute & sub-chronic rehearsals result in storing of information for a limited period of time.Quick decay of information or

  18. A Nap But Not Rest or Activity Consolidates Language Learning

    Directory of Open Access Journals (Sweden)

    Stefan Heim

    2017-05-01

    Full Text Available Recent evidence suggests that a period of sleep after a motor learning task is a relevant factor for memory consolidation. However, it is yet open whether this also holds true for language-related learning. Therefore, the present study compared the short- and long-term effects of a daytime nap, rest, or an activity task after vocabulary learning on learning outcome. Thirty healthy subjects were divided into three treatment groups. Each group received a pseudo-word learning task in which pictures of monsters were associated with unique pseudo-word names. At the end of the learning block a first test was administered. Then, one group went for a 90-min nap, one for a waking rest period, and one for a resting session with interfering activity at the end during which a new set of monster names was to be learned. After this block, all groups performed a first re-test of the names that they initially learned. On the morning of the following day, a second re-test was administered to all groups. The nap group showed significant improvement from test to re-test and a stable performance onto the second re-test. In contrast, the rest and the interference groups showed decline in performance from test to re-test, with persistently low performance at re-test 2. The 3 (GROUP × 3 (TIME ANOVA revealed a significant interaction, indicating that the type of activity (nap/rest/interfering action after initial learning actually had an influence on the memory outcome. These data are discussed with respect to translation to clinical settings with suggestions for improvement of intervention outcome after speech-language therapy if it is followed by a nap rather than interfering activity.

  19. Consolidation of cloud computing in ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall; Giordano, Domenico

    2017-01-01

    Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in resp...

  20. Consolidation of Cloud Computing in ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Di Girolamo, Alessandro; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall

    2016-01-01

    Throughout the first year of LHC Run 2, ATLAS Cloud Computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS Cloud Computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vac resources, streamlined usage of the High Level Trigger cloud for simulation and reconstruction, extreme scaling on Amazon EC2, and procurement of commercial cloud capacity in Europe. Building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems. ...

  1. Particle filtration in consolidated granular systems

    International Nuclear Information System (INIS)

    Schwartz, L.M.; Wilkinson, D.J.; Bolsterli, M.; Hammond, P.

    1993-01-01

    Grain-packing algorithms are used to model the mechanical trapping of dilute suspensions of particles by consolidated granular media. We study the distribution of filtrate particles, the formation of a damage zone (internal filter cake), and the transport properties of the host--filter-cake composite. At the early stages of filtration, our simulations suggest simple relationships between the structure of the internal filter cake and the characteristics of the underlying host matrix. These relationships are then used to describe the dynamics of the filtration process. Depending on the grain size and porosity of the host matrix, calculated filtration rates may either be greater than (spurt loss) or less than (due to internal clogging) those predicted by standard surface-filtration models

  2. Consolidation of cloud computing in ATLAS

    Science.gov (United States)

    Taylor, Ryan P.; Domingues Cordeiro, Cristovao Jose; Giordano, Domenico; Hover, John; Kouba, Tomas; Love, Peter; McNab, Andrew; Schovancova, Jaroslava; Sobie, Randall; ATLAS Collaboration

    2017-10-01

    Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems.

  3. Gradual consolidation of synesthesia during adolescence

    DEFF Research Database (Denmark)

    Sørensen, Thomas Alrik; Nordfang, Maria; Ásgeirsson, Árni Gunnar

    2016-01-01

    ), visual priming (Mattingley, Rich, Yelland, & Bradshaw, 2001), and the Stroop task (Mills, Boteler, & Oliver, 1999). In a recent study Ásgeirsson, Nordfang, & Sørensen (2015) isolated specific components of attention that are modulated by synesthesia, and which seem to correspond to attentional changes......), and recently Simner & Bain (2013) has convincingly shown that consolidation of colour-grapheme synaesthesia develop during childhood and early adolescence. Together these studies seem to suggest that the attentional effects seen in adult observers who have colour-grapheme synaesthesia may in fact reflect......Synesthesia is a rare condition in the normal observer where an inducer quale is consistently followed by a second, concurrent quale (Grossenbacher & Lovelace, 2001). Several studies have demonstrated the effects of synesthesia through a number of objective measures; like visual search (Laeng, 2009...

  4. ER Consolidated Quarterly Report October 2014

    Energy Technology Data Exchange (ETDEWEB)

    Cochran, John R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2014-10-01

    This Environmental Restoration Operations (ER) Consolidated Quarterly Report (ER Quarterly Report) provides the status of ongoing corrective actions and related Long- Term Stewardship (LTS) activities being implemented by Sandia National Laboratories, New Mexico (SNL/NM) ER for the April, May, and June 2014 quarterly reporting period. Section 2.0 provides the status of ER Operations activities including closure activities for the Mixed Waste Landfill (MWL), project management and site closure, and hydrogeologic characterizations. Section 3.0 provides the status of LTS activities that relate to the Chemical Waste Landfill (CWL) and the associated Corrective Action Management Unit (CAMU). Section 4.0 provides the references noted in Section I of this report.

  5. Accounting quality and the adoption of IASB standards: portuguese evidence

    OpenAIRE

    Morais, Ana Isabel; Curto, José Dias

    2008-01-01

    Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting...

  6. 20 September 2013 - Ambassador Z. Akram , Permanent Representative of the Islamic Republic of Pakistan to the United Nations Office and other international organisations in Geneva (3rd) with Mechanical and Materials Engineering Group Leader F. Bertinelli, Head of International Relations R. Voss, CMS Collaboration, Quaid-i-Azam University H. Hoorani, Permanent Mission First Secretary U. Iqbal Jadoon and LHC Consolidation, Industrial Services, Technology Department JP. Tock in front of the lift to the LHC tunnel at Point 1. Site Manager M. Décombaz on the back.

    CERN Multimedia

    Anna Pantelia

    2013-01-01

    20 September 2013 - Ambassador Z. Akram , Permanent Representative of the Islamic Republic of Pakistan to the United Nations Office and other international organisations in Geneva (3rd) with Mechanical and Materials Engineering Group Leader F. Bertinelli, Head of International Relations R. Voss, CMS Collaboration, Quaid-i-Azam University H. Hoorani, Permanent Mission First Secretary U. Iqbal Jadoon and LHC Consolidation, Industrial Services, Technology Department JP. Tock in front of the lift to the LHC tunnel at Point 1. Site Manager M. Décombaz on the back.

  7. The Synthesis of Nanostructured WC-Based Hardmetals Using Mechanical Alloying and Their Direct Consolidation

    Directory of Open Access Journals (Sweden)

    N. Al-Aqeeli

    2014-01-01

    Full Text Available Tungsten carbide- (WC- based hardmetals or cemented carbides represent an important class of materials used in a wide range of industrial applications which primarily include cutting/drilling tools and wear resistant components. The introduction and processing of nanostructured WC-based cemented carbides and their subsequent consolidation to produce dense components have been the subject of several investigations. One of the attractive means of producing this class of materials is by mechanical alloying technique. However, one of the challenging issues in obtaining the right end-product is the possible loss of the nanocrystallite sizes due to the undesirable grain growth during powder sintering step. Many research groups have engaged in multiple projects aiming at exploring the right path of consolidating the nanostructured WC-based powders without substantially loosing the attained nanostructure. The present paper highlights some key issues related to powder synthesis and sintering of WC-based nanostructured materials using mechanical alloying. The path of directly consolidating the powders using nonconventional consolidation techniques will be addressed and some light will be shed on the advantageous use of such techniques. Cobalt-bonded hardmetals will be principally covered in this work along with an additional exposure of the use of other binders in the WC-based hardmetals.

  8. Comparable Rest-related Promotion of Spatial Memory Consolidation in Younger and Older Adults

    Science.gov (United States)

    Craig, Michael; Wolbers, Thomas; Harris, Mathew A.; Hauff, Patrick; Della Sala, Sergio; Dewar, Michaela

    2017-01-01

    Flexible spatial navigation depends on cognitive mapping, a function that declines with increasing age. In young adults, a brief period of post-navigation rest promotes the consolidation/integration of spatial memories into accurate cognitive maps. We examined (1) whether rest promotes spatial memory consolidation/integration in older adults and (2) whether the magnitude of the rest benefit changes with increasing age. Young and older adults learned a route through a virtual environment, followed by a 10min delay comprising either wakeful rest or a perceptual task, and a subsequent cognitive mapping task, requiring the pointing to landmarks from different locations. Pointing accuracy was lower in the older than younger adults. However, there was a comparable rest-related enhancement in pointing accuracy in the two age groups. Together our findings suggest that (i) the age-related decline in cognitive mapping cannot be explained by increased consolidation interference in older adults, and (ii) as we grow older rest continues to support the consolidation/integration of spatial memories. PMID:27689512

  9. Reward value determines memory consolidation in parasitic wasps.

    Science.gov (United States)

    Kruidhof, H Marjolein; Pashalidou, Foteini G; Fatouros, Nina E; Figueroa, Ilich A; Vet, Louise E M; Smid, Hans M; Huigens, Martinus E

    2012-01-01

    Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been fully elucidated. Here, we show that two parasitic wasp species belonging to different families, Cotesia glomerata (Hymenoptera: Braconidae) and Trichogramma evanescens (Hymenoptera; Trichogrammatidae), similarly adjust the memory form they consolidate to a fitness-determining reward: egg-laying into a host-insect that serves as food for their offspring. Protein synthesis-dependent long-term memory (LTM) was consolidated after single-trial conditioning with a high-value host. However, single-trial conditioning with a low-value host induced consolidation of a shorter-lasting memory form. For Cotesia glomerata, we subsequently identified this shorter-lasting memory form as anesthesia-resistant memory (ARM) because it was not sensitive to protein synthesis inhibitors or anesthesia. Associative conditioning using a single reward of different value thus induced a physiologically different mechanism of memory formation in this species. We conclude that the memory form that is consolidated does not only change in response to relatively large differences in conditioning, such as the number and type of conditioning trials, but is also sensitive to more subtle differences, such as reward value. Reward-dependent consolidation of exclusive ARM or LTM provides excellent opportunities for within-species comparison of mechanisms underlying memory consolidation.

  10. Reward Value Determines Memory Consolidation in Parasitic Wasps

    NARCIS (Netherlands)

    Kruidhof, H.M.; Pashalidou, F.G.; Fatouros, N.E.; Figueroa, I.A.; Vet, L.E.M.; Smid, H.M.; Huigens, M.E.

    2012-01-01

    Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been

  11. Memory Consolidation and Gene Expression in "Periplaneta Americana"

    Science.gov (United States)

    Strausfeld, Nicholas J.; Pinter, Marianna; Lent, David D.

    2005-01-01

    A unique behavioral paradigm has been developed for "Periplaneta americana" that assesses the timing and success of memory consolidation leading to long-term memory of visual-olfactory associations. The brains of trained and control animals, removed at the critical consolidation period, were screened by two-directional suppression subtractive…

  12. The role of the ventromedial prefrontal cortex in memory consolidation

    NARCIS (Netherlands)

    Nieuwenhuis, I.L.C.; Takashima, A.

    2011-01-01

    System-level memory consolidation theory posits that the hippocampus initially links the neocortical representations, followed by a shift to a hippocampus-independent neocortical network. With consolidation, an increase in activity in the human subgenual ventromedial prefrontal cortex (vmPFC) has

  13. Simulation and video software development for soil consolidation testing

    NARCIS (Netherlands)

    Karim, Usama F.A.

    2003-01-01

    The development techniques and file structures of CTM, a novel multi-media (computer simulation and video) package on consolidation and laboratory consolidation testing, are presented in this paper. A courseware tool called Authorware proved to be versatile for building the package and the paper

  14. 7 CFR 1717.615 - Consolidations and mergers.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Consolidations and mergers. 1717.615 Section 1717.615... Controls § 1717.615 Consolidations and mergers. A distribution or power supply borrower may without the..., merger, conveyance or transfer shall be on such terms as shall fully preserve the lien and security of...

  15. 7 CFR 1782.15 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Mergers and consolidations. 1782.15 Section 1782.15... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.15 Mergers and consolidations. Mergers... transaction under consideration and the unique facts involved in each transaction. Mergers occur when two or...

  16. 12 CFR 931.5 - Liquidation, merger, or consolidation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Liquidation, merger, or consolidation. 931.5 Section 931.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.5 Liquidation, merger, or consolidation. The...

  17. Success Modulates Consolidation of a Visuomotor Adaptation Task

    Science.gov (United States)

    Trempe, Maxime; Sabourin, Maxime; Proteau, Luc

    2012-01-01

    Consolidation is a time-dependent process that is responsible for the storage of information in long-term memory. As such, it plays a crucial role in motor learning. Prior research suggests that some consolidation processes are triggered only when the learner experiences some success during practice. In the present study, we tested whether…

  18. NewCo: Results for the period ended August 31, 2017 for the purpose of implementing tax consolidation

    International Nuclear Information System (INIS)

    Jugean, Anne-Sophie

    2017-01-01

    net income at June 30, 2017, by the following three notable items: - Impairment of mining assets in the amount of 317 million euro, of which 285 million euro in respect of the Imouraren mine in Niger. This amount includes additional impairment compared with the closing at June 30, 2017, in the amount of 210 million euro, of which 178 million euro in respect of the Imouraren mine in Niger. It is related to both the adverse change in the euro-dollar exchange rate and the unfavorable movement in market price anticipations, as illustrated by the UxC Q3 curve published in early September 2017, which led the group to update its own internal price curve forecast earlier than expected. - Impairment of the Comurhex II plant, which has amounted to 164 million euro since January 1, 2017. This amount includes additional impairment of 46 million euro compared with that recognized at June 30, 2017, in line with the unfavorable change in the euro/dollar exchange rate over the period and, to a lesser extent, conversion market prices. - As part of the implementation of NewCo's new tax consolidation scope, 113 million euro of deferred tax assets were recorded in respect of temporary differences to offset pre-existing deferred tax liabilities. This resulted in a tax expense for the period in the amount of 49 million euro. As before, and as a precautionary measure, no deferred tax assets were recognized in respect of tax loss carry-forwards of entities scheduled to form part of NewCo's tax consolidation scope. With the exception of these three notable items, NewCo's financial performance to the end of August was in line with that presented upon publication of the half-year financial statements to June 30, 2017. Furthermore, concerning the back end production difficulties mentioned in the Press Release published on July 27, 2017 upon approval of the accounts to June 30, 2017: - The Hague site has now returned to production levels in line with expectations, but without entirely eliminating

  19. 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.

  20. Memory processes during sleep: beyond the standard consolidation theory.

    Science.gov (United States)

    Axmacher, Nikolai; Draguhn, Andreas; Elger, Christian E; Fell, Juergen

    2009-07-01

    Two-step theories of memory formation suggest that an initial encoding stage, during which transient neural assemblies are formed in the hippocampus, is followed by a second step called consolidation, which involves re-processing of activity patterns and is associated with an increasing involvement of the neocortex. Several studies in human subjects as well as in animals suggest that memory consolidation occurs predominantly during sleep (standard consolidation model). Alternatively, it has been suggested that consolidation may occur during waking state as well and that the role of sleep is rather to restore encoding capabilities of synaptic connections (synaptic downscaling theory). Here, we review the experimental evidence favoring and challenging these two views and suggest an integrative model of memory consolidation.

  1. Consolidation of the formation sand by chemical methods

    Directory of Open Access Journals (Sweden)

    Mariana Mihočová

    2006-10-01

    Full Text Available The sand control by consolidation involves the process of injecting chemicals into the naturally unconsolidated formation to provide an in situ grain-to-grain cementation. The sand consolidation chemicals are available for some 30 years. Several types of consolidating material were tried. Presently available systems utilize solidified plastics to provide the cementation. These systems include phenol resin, phenol-formaldehyde, epoxy, furan and phenolic-furfuryl.The sand consolidation with the steam injection is a novel technique. This process provides a highly alkaline liquid phase and temperatures to 300 °C to geochemically create cements by interacting with the dirty sand.While the formation consolidation has widely applied, our experience has proved a high level of success.

  2. An improved electrokinetic method to consolidate porous materials

    DEFF Research Database (Denmark)

    Feijoo, Jorge; Ottosen, Lisbeth M.; Nóvoa, X. R.

    2017-01-01

    the consolidation using commercial products have some limitations, such as: (1) low penetrability; (2) no chemical and mineralogical affinity with the material to treat and (3) release of toxic compounds (VOCs), during the solvent evaporation. In the last years, a new consolidation method based on electrokinetic...... the pH of the solutions in contact with the porous material, which can damage it and (2) it is difficult to determine in which area the consolidation takes place. In this study an electrokinetic consolidation method, which has two steps between which the current is reversed, is proposed to solve all...... techniques was developed. This method allows filling some pores by the precipitation of an inorganic compound. As a result the method allows increasing the penetration depth of current consolidation treatments. However, this method needs to be improved since: (1) no special care is taking in controlling...

  3. The influence of catch trials on the consolidation of motor memory in force field adaptation tasks

    Directory of Open Access Journals (Sweden)

    Anne eFocke

    2013-07-01

    Full Text Available In computational neuroscience it is generally accepted that human motor memory contains neural representations of the physics of the musculoskeletal system and the objects in the environment. These representations are called internal models. Force field studies, in which subjects have to adapt to dynamic perturbations induced by a robotic manipulandum, are an established tool to analyze the characteristics of such internal models. The aim of the current study was to investigate whether catch trials during force field learning could influence the consolidation of motor memory in more complex tasks. Thereby, the force field was more than double the force field of previous studies (35 Ns/m. Moreover, the arm of the subjects was not supported. A total of forty-six subjects participated in this study and performed center-out movements at a robotic manipulandum in two different force fields. Two control groups learned force field A on day 1 and were retested in the same force field on day 3 (AA. Two test groups additionally learned an interfering force field B (=-A on day 2 (ABA. The difference between the two test and control groups, respectively, was the absence (0% or presence (19% of catch trials, in which the force field was turned off suddenly. The results showed consolidation of force field A on day 3 for both control groups. Test groups showed no consolidation of force field A (19% catch trials and even poorer performance on day 3 (0% catch trials. In conclusion, it can be stated that catch trials seem to have a positive effect on the performance on day 3 but do not trigger a consolidation process as shown in previous studies that used a lower force field viscosity with supported arm. These findings indicate that the results of previous studies in which less complex tasks were analyzed, cannot be fully transferred to more complex tasks. Moreover, the effects of catch trials in these situations are insufficiently understood and further research

  4. Familiarity speeds up visual short-term memory consolidation.

    Science.gov (United States)

    Xie, Weizhen; Zhang, Weiwei

    2017-06-01

    Existing long-term memory (LTM) can boost the number of retained representations over a short delay in visual short-term memory (VSTM). However, it is unclear whether and how prior LTM affects the initial process of transforming fragile sensory inputs into durable VSTM representations (i.e., VSTM consolidation). The consolidation speed hypothesis predicts faster consolidation for familiar relative to unfamiliar stimuli. Alternatively, the perceptual boost hypothesis predicts that the advantage in perceptual processing of familiar stimuli should add a constant boost for familiar stimuli during VSTM consolidation. To test these competing hypotheses, the present study examined how the large variance in participants' prior multimedia experience with Pokémon affected VSTM for Pokémon. In Experiment 1, the amount of time allowed for VSTM consolidation was manipulated by presenting consolidation masks at different intervals after the onset of to-be-remembered Pokémon characters. First-generation Pokémon characters that participants were more familiar with were consolidated faster into VSTM as compared with recent-generation Pokémon characters that participants were less familiar with. These effects were absent in participants who were unfamiliar with both generations of Pokémon. Although familiarity also increased the number of retained Pokémon characters when consolidation was uninterrupted but still incomplete due to insufficient encoding time in Experiment 1, this capacity effect was absent in Experiment 2 when consolidation was allowed to complete with sufficient encoding time. Together, these results support the consolidation speed hypothesis over the perceptual boost hypothesis and highlight the importance of assessing experimental effects on both processing and representation aspects of VSTM. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  5. Background matters: Minor vibratory stimulation during motor skill acquisition selectively reduces off-line memory consolidation.

    Science.gov (United States)

    Korman, Maria; Herling, Zohar; Levy, Ishay; Egbarieh, Nebal; Engel-Yeger, Batya; Karni, Avi

    2017-04-01

    Although a ubiquitous situation, it is not clear how effective is a learning experience when task-irrelevant, sensory noise occurs in the background. Here, young adults were trained on the finger opposition sequence task, in a well-established training and testing protocol affording measures for online as well as off-line learning. During the training session, one group experienced a minor background vibratory stimulation to the trunk by the means of vibrating cushion, while the second group experienced recorded sound vibrations. A control group was trained with no extra sensory stimulation. Sensory stimulation during training had no effect on the online within-session gains, but dampened the expression of the off-line, consolidation phase, gains in the two sensory stimulation groups. These results suggest that background sensory stimulation can selectively modify off-line, procedural memory consolidation processes, despite well-preserved on-line learning. Classical studies have shown that neural plasticity in sensory systems is modulated by motor input. The current results extend this notion and suggest that some types of task-irrelevant sensory stimulation, concurrent with motor training, may constitute a 'gating' factor - modulating the triggering of long-term procedural memory consolidation processes. Thus, vibratory stimulation may be considered as a behavioral counterpart of pharmacological interventions that do not interfere with short term neural plasticity but block long-term plasticity. Copyright © 2017 Elsevier Inc. All rights reserved.

  6. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  7. 26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

    Science.gov (United States)

    2010-04-01

    ... operating loss attributable to such member. (iii) Foreign expropriation losses. An election under section... expropriation loss) may be made for a consolidated return year only if the sum of the foreign expropriation... expropriation losses, or (b) the consolidated net operating loss. (3) Absorption rules. For purposes of...

  8. Grammar predicts procedural learning and consolidation deficits in children with Specific Language Impairment.

    Science.gov (United States)

    Hedenius, Martina; Persson, Jonas; Tremblay, Antoine; Adi-Japha, Esther; Veríssimo, João; Dye, Cristina D; Alm, Per; Jennische, Margareta; Bruce Tomblin, J; Ullman, Michael T

    2011-01-01

    The Procedural Deficit Hypothesis (PDH) posits that Specific Language Impairment (SLI) can be largely explained by abnormalities of brain structures that subserve procedural memory. The PDH predicts impairments of procedural memory itself, and that such impairments underlie the grammatical deficits observed in the disorder. Previous studies have indeed reported procedural learning impairments in SLI, and have found that these are associated with grammatical difficulties. The present study extends this research by examining consolidation and longer-term procedural sequence learning in children with SLI. The Alternating Serial Reaction Time (ASRT) task was given to children with SLI and typically developing (TD) children in an initial learning session and an average of three days later to test for consolidation and longer-term learning. Although both groups showed evidence of initial sequence learning, only the TD children showed clear signs of consolidation, even though the two groups did not differ in longer-term learning. When the children were re-categorized on the basis of grammar deficits rather than broader language deficits, a clearer pattern emerged. Whereas both the grammar impaired and normal grammar groups showed evidence of initial sequence learning, only those with normal grammar showed consolidation and longer-term learning. Indeed, the grammar-impaired group appeared to lose any sequence knowledge gained during the initial testing session. These findings held even when controlling for vocabulary or a broad non-grammatical language measure, neither of which were associated with procedural memory. When grammar was examined as a continuous variable over all children, the same relationships between procedural memory and grammar, but not vocabulary or the broader language measure, were observed. Overall, the findings support and further specify the PDH. They suggest that consolidation and longer-term procedural learning are impaired in SLI, but that these

  9. Grammar Predicts Procedural Learning and Consolidation Deficits in Children with Specific Language Impairment

    Science.gov (United States)

    Hedenius, Martina; Persson, Jonas; Tremblay, Antoine; Adi-Japha, Esther; Veríssimo, João; Dye, Cristina D.; Alm, Per; Jennische, Margareta; Tomblin, J. Bruce; Ullman, Michael T.

    2011-01-01

    The Procedural Deficit Hypothesis (PDH) posits that Specific Language Impairment (SLI) can be largely explained by abnormalities of brain structures that subserve procedural memory. The PDH predicts impairments of procedural memory itself, and that such impairments underlie the grammatical deficits observed in the disorder. Previous studies have indeed reported procedural learning impairments in SLI, and have found that these are associated with grammatical difficulties. The present study extends this research by examining the consolidation and longer-term procedural sequence learning in children with SLI. The Alternating Serial Reaction Time (ASRT) task was given to children with SLI and typically-developing (TD) children in an initial learning session and an average of three days later to test for consolidation and longer-term learning. Although both groups showed evidence of initial sequence learning, only the TD children showed clear signs of consolidation, even though the two groups did not differ in longer-term learning. When the children were re-categorized on the basis of grammar deficits rather than broader language deficits, a clearer pattern emerged. Whereas both the grammar impaired and normal grammar groups showed evidence of initial sequence learning, only those with normal grammar showed consolidation and longer-term learning. Indeed, the grammar-impaired group appeared to lose any sequence knowledge gained during the initial testing session. These findings held even when controlling for vocabulary or a broad non-grammatical language measure, neither of which were associated with procedural memory. When grammar was examined as a continuous variable over all children, the same relationships between procedural memory and grammar, but not vocabulary or the broader language measure, were observed. Overall, the findings support and further specify the PDH. They suggest that consolidation and longer-term procedural learning are impaired in SLI, but that

  10. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  11. Acute Exercise Improves Motor Memory Consolidation in Preadolescent Children

    Directory of Open Access Journals (Sweden)

    Jesper Lundbye-Jensen

    2017-04-01

    Full Text Available Objective: The ability to acquire new motor skills is essential both during childhood and later in life. Recent studies have demonstrated that an acute bout of exercise can improve motor memory consolidation in adults. The objective of the present study was to investigate whether acute exercise protocols following motor skill practice in a school setting can also improve long-term retention of motor memory in preadolescent children.Methods: Seventy-seven pre-adolescent children (age 10.5 ± 0.75 (SD participated in the study. Prior to the main experiment age, BMI, fitness status and general physical activity level was assessed in all children and they were then randomly allocated to three groups. All children practiced a visuomotor tracking task followed by 20 min of rest (CON, high intensity intermittent floorball (FLB or running (RUN with comparable exercise intensity and duration for exercise groups. Delayed retention of motor memory was assessed 1 h, 24 h and 7 days after motor skill acquisition.Results: During skill acquisition, motor performance improved significantly to the immediate retention test with no differences between groups. One hour following skill acquisition, motor performance decreased significantly for RUN. Twenty-four hours following skill acquisition there was a tendency towards improved performance for FLB but no significant effects. Seven days after motor practice however, both FLB and RUN performed better when compared to their immediate retention test indicating significant offline gains. This effect was not observed for CON. In contrast, 7 days after motor practice, retention of motor memory was significantly better for FLB and RUN compared to CON. No differences were observed when comparing FLB and RUN.Conclusions: Acute intense intermittent exercise performed immediately after motor skill acquisition facilitates long-term motor memory in pre-adolescent children, presumably by promoting memory consolidation. The

  12. Long-term consolidation of declarative memory: insight from temporal lobe epilepsy.

    Science.gov (United States)

    Tramoni, Eve; Felician, Olivier; Barbeau, Emmanuel J; Guedj, Eric; Guye, Maxime; Bartolomei, Fabrice; Ceccaldi, Mathieu

    2011-03-01

    Several experiments carried out with a subset of patients with temporal lobe epilepsy have demonstrated normal memory performance at standard delays of recall (i.e. minutes to hours) but impaired performance over longer delays (i.e. days or weeks), suggesting altered long-term consolidation mechanisms. These mechanisms were specifically investigated in a group of five adult-onset pharmaco-sensitive patients with temporal lobe epilepsy, exhibiting severe episodic memory complaints despite normal performance at standardized memory assessment. In a first experiment, the magnitude of autobiographical memory loss was evaluated using retrograde personal memory tasks based on verbal and visual cues. In both conditions, results showed an unusual U-shaped pattern of personal memory impairment, encompassing most of the patients' life, sparing however, periods of the childhood, early adulthood and past several weeks. This profile was suggestive of a long-term consolidation impairment of personal episodes, adequately consolidated over 'short-term' delays but gradually forgotten thereafter. Therefore, in a subsequent experiment, patients were submitted to a protocol specifically devised to investigate short and long-term consolidation of contextually-bound experiences (episodic memory) and context-free information (semantic knowledge and single-items). In the short term (1 h), performance at both contextually-free and contextually-bound memory tasks was intact. After a 6-week delay, however, contextually-bound memory performance was impaired while contextually-free memory performance remained preserved. This effect was independent of task difficulty and the modality of retrieval (recall and recognition). Neuroimaging studies revealed the presence of mild metabolic changes within medial temporal lobe structures. Taken together, these results show the existence of different consolidation systems within declarative memory. They suggest that mild medial temporal lobe dysfunction

  13. Slow sleep spindle and procedural memory consolidation in patients with major depressive disorder

    Directory of Open Access Journals (Sweden)

    Nishida M

    2016-01-01

    Full Text Available Masaki Nishida,1 Yusaku Nakashima,2 Toru Nishikawa11Department of Psychiatry and Behavioral Sciences, Graduate School of Medical and Dental Sciences, Tokyo Medical and Dental University, Yushima, Bunkyo, 2Medical Technology Research Laboratory, Research and Development Division, Medical Business Unit, Sony Corporation, Tokyo, JapanIntroduction: Evidence has accumulated, which indicates that, in healthy individuals, sleep enhances procedural memory consolidation, and that sleep spindle activity modulates this process. However, whether sleep-dependent procedural memory consolidation occurs in patients medicated for major depressive disorder remains unclear, as are the pharmacological and physiological mechanisms that underlie this process.Methods: Healthy control participants (n=17 and patients medicated for major depressive disorder (n=11 were recruited and subjected to a finger-tapping motor sequence test (MST; nondominant hand paradigm to compare the averaged scores of different learning phases (presleep, postsleep, and overnight improvement. Participants' brain activity was recorded during sleep with 16 electroencephalography channels (between MSTs. Sleep scoring and frequency analyses were performed on the electroencephalography data. Additionally, we evaluated sleep spindle activity, which divided the spindles into fast-frequency spindle activity (12.5–16 Hz and slow-frequency spindle activity (10.5–12.5 Hz.Result: Sleep-dependent motor memory consolidation in patients with depression was impaired in comparison with that in control participants. In patients with depression, age correlated negatively with overnight improvement. The duration of slow-wave sleep correlated with the magnitude of motor memory consolidation in patients with depression, but not in healthy controls. Slow-frequency spindle activity was associated with reduction in the magnitude of motor memory consolidation in both groups.Conclusion: Because the changes in slow

  14. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.

  15. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  16. Permutation groups

    CERN Document Server

    Passman, Donald S

    2012-01-01

    This volume by a prominent authority on permutation groups consists of lecture notes that provide a self-contained account of distinct classification theorems. A ready source of frequently quoted but usually inaccessible theorems, it is ideally suited for professional group theorists as well as students with a solid background in modern algebra.The three-part treatment begins with an introductory chapter and advances to an economical development of the tools of basic group theory, including group extensions, transfer theorems, and group representations and characters. The final chapter feature

  17. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  18. Delayed working memory consolidation during the attentional blink.

    Science.gov (United States)

    Vogel, Edward K; Luck, Steven J

    2002-12-01

    After the detection of a target (T1) in a rapid stream of visual stimuli, there is a period of 400-600 msec during which a subsequent target (T2) is missed. This impairment in performance has been labeled the attentional blink. Recent theories propose that the attentional blink reflects a bottleneck in working memory consolidation such that T2 cannot be consolidated until after T1 is consolidated, and T2 is therefore masked by subsequent stimuli if it is presented while T1 is being consolidated. In support of this explanation, Giesbrecht & Di Lollo (1998) found that when T2 is the final item in the stimulus stream, no attentional blink is observed, because there are no subsequent stimuli that might mask T2. To provide a direct test of this explanation of the attentional blink, in the present study we used the P3 component of the event-related potential waveform to track the processing of T2. When T2 was followed by a masking item, we found that the P3 wave was completely suppressed during the attentional blink period, indicating that T2 was not consolidated in working memory. When T2 was the last item in the stimulus stream, however, we found that the P3 wave was delayed but not suppressed, indicating that T2 consolidation was not eliminated but simply delayed. These results are consistent with a fundamental limit on the consolidation of information in working memory.

  19. Cost targets for at-reactor spent fuel rod consolidation

    International Nuclear Information System (INIS)

    Macnabb, W.V.

    1985-01-01

    The high-level nuclear waste management system in the US currently envisions the disposal of spent fuel rods that have been removed from their assemblies and reconfigured into closely packed arrays. The process of fuel rod removal and packaging, referred to as rod consolidation, can occur either at reactors or at an integrated packaging facility, monitored retrievable storage (MRS). Rod consolidation at reactors results in cost savings down stream of reactors by reducing needs for additional storage, reducing the number of shipments, and reducing (eliminating, in the extreme) the amount of fuel handling and consolidation at the MRS. These savings accrue to the nuclear waste fund. Although private industry is expected to pay for at-reactor activities, including rod consolidation, it is of interest to estimate cost savings to the waste system if all fuel were consolidated at reactors. If there are savings, the US Department of Energy (DOE) may find it advantageous to pay for at-reactor rod consolidation from the nuclear waste fund. This paper assesses and compares the costs of rod consolidation at reactors and at the MRS in order to determine at what levels the former could be cost competitive with the latter

  20. EN-CV during LS1: upgrade, consolidation, maintenance, operation

    International Nuclear Information System (INIS)

    Nonis, M.

    2012-01-01

    The Cooling and Ventilation (CV) Group in the Engineering Department (EN) will be heavily involved in several projects and activities during the long shutdown in 2013 and 2014 (LS1) within a time-frame limited to around twelve months. According to the requests received so far, most projects are related to the upgrade of users' equipment, consolidation work, and the construction of new plants. However, through the experience gained from the first years of the LHC run, some projects are also needed to adapt the existing installations to the new operating parameters. Some of these projects are presented hereafter, outlining the impact that they will have on operational working conditions or risks of breakdown. Among these projects we find: the PM32 raising pumps, the cooling of the CERN Control Center, R2E, the backup cooling towers for ATLAS and cryogenics, a thermosyphon for ATLAS, or new pumps in UWs. Finally, EN-CV activities during LS1 for maintenance, operation, and commissioning will be mentioned since they represent a major workload for the Group

  1. Impact Assessment of Bank Consolidation on the Performance of Commercial Banks in Nigeria

    Directory of Open Access Journals (Sweden)

    Edirin Jeroh

    2015-10-01

    Full Text Available This study focuses on an impact assessment of the consolidation exercise on the performance of commercial banks in Nigeria. While prior studies focused on the financial performance of banks (with emphasis on profitability, the main thrust of this study was on how the consolidation exercise had affected different areas of commercial banks in Nigeria other than profitability. Secondary data were sourced from the annual accounts and statistical bulletins of the CBN and SEC respectively for the relevant years. The data obtained were analysed by means of sensitivity analysis, in addition to the correlation and regression analyses. The results obtained show that the consolidation exercise had positive impact on the selected variables (Non Performing Loans, Liquidity Ratio, Bank Credit to Private Sector and Bank Capital To Asset Ratio for this study. Based on the above findings, we recommend among others that while efforts are made by the CBN to sustain the increased capital base of banks, a very sound corporate governance framework and effective risk management systems must be put in place to check the level of non-performing loans which seem to be predominant in the industry. The quality of bank credit to private sector and their recovery procedures should also be improved upon.

  2. Feasibility study on consolidation of Fernald Environmental Management Project depleted uranium materials

    International Nuclear Information System (INIS)

    1995-01-01

    In 1991, the DOE made a decision to close the FMPC located in Fernald, Ohio, and end its production mission. The site was renamed FEMP to reflect Fernald's mission change from uranium production to environmental restoration. As a result of this change, the inventory of strategic uranium materials maintained at Fernald by DOE DP will need to be relocated to other DOE sites. Although considered a liability to the Fernald Plant due to its current D and D mission, the FEMP DU represents a potentially valuable DOE resource. Recognizing its value, it may be important for the DOE to consolidate the material at one site and place it in a safe long-term storage condition until a future DOE programmatic requirement materializes. In August 1995, the DOE Office of Nuclear Weapons Management requested, Lockheed Martin Energy Systems (LMES) to assess the feasibility of consolidating the FEMP DU materials at the Oak Ridge Reservation (ORR). This feasibility study examines various phases associated with the consolidation of the FEMP DU at the ORR. If useful short-term applications for the DU fail to materialize, then long-term storage (up to 50 years) would need to be provided. Phases examined in this report include DU material value; potential uses; sampling; packaging and transportation; material control and accountability; environmental, health and safety issues; storage; project management; noneconomic factors; schedule; and cost

  3. The effect of mild acute stress during memory consolidation on emotional recognition memory.

    Science.gov (United States)

    Corbett, Brittany; Weinberg, Lisa; Duarte, Audrey

    2017-11-01

    Stress during consolidation improves recognition memory performance. Generally, this memory benefit is greater for emotionally arousing stimuli than neutral stimuli. The strength of the stressor also plays a role in memory performance, with memory performance improving up to a moderate level of stress and thereafter worsening. As our daily stressors are generally minimal in strength, we chose to induce mild acute stress to determine its effect on memory performance. In the current study, we investigated if mild acute stress during consolidation improves memory performance for emotionally arousing images. To investigate this, we had participants encode highly arousing negative, minimally arousing negative, and neutral images. We induced stress using the Montreal Imaging Stress Task (MIST) in half of the participants and a control task to the other half of the participants directly after encoding (i.e. during consolidation) and tested recognition 48h later. We found no difference in memory performance between the stress and control group. We found a graded pattern among confidence, with responders in the stress group having the least amount of confidence in their hits and controls having the most. Across groups, we found highly arousing negative images were better remembered than minimally arousing negative or neutral images. Although stress did not affect memory accuracy, responders, as defined by cortisol reactivity, were less confident in their decisions. Our results suggest that the daily stressors humans experience, regardless of their emotional affect, do not have adverse effects on memory. Copyright © 2017 Elsevier Inc. All rights reserved.

  4. The effect of mild acute stress during memory consolidation on emotional recognition memory

    Science.gov (United States)

    Corbett, Brittany; Weinberg, Lisa; Duarte, Audrey

    2018-01-01

    Stress during consolidation improves recognition memory performance. Generally, this memory benefit is greater for emotionally arousing stimuli than neutral stimuli. The strength of the stressor also plays a role in memory performance, with memory performance improving up to a moderate level of stress and thereafter worsening. As our daily stressors are generally minimal in strength, we chose to induce mild acute stress to determine its effect on memory performance. In the current study, we investigated if mild acute stress during consolidation improves memory performance for emotionally arousing images. To investigate this, we had participants encode highly arousing negative, minimally arousing negative, and neutral images. We induced stress using the Montreal Imaging Stress Task (MIST) in half of the participants and a control task to the other half of the participants directly after encoding (i.e. during consolidation) and tested recognition 48 h later. We found no difference in memory performance between the stress and control group. We found a graded pattern among confidence, with responders in the stress group having the least amount of confidence in their hits and controls having the most. Across groups, we found highly arousing negative images were better remembered than minimally arousing negative or neutral images. Although stress did not affect memory accuracy, responders, as defined by cortisol reactivity, were less confident in their decisions. Our results suggest that the daily stressors humans experience, regardless of their emotional affect, do not have adverse effects on memory. PMID:28838881

  5. COST IMPACT OF ROD CONSOLIDATION ON THE VIABILITY ASSESSMENT DESIGN

    International Nuclear Information System (INIS)

    D. Lancaster

    1999-01-01

    The cost impact to the Civilian Radioactive Waste Management System of using rod consolidation is evaluated. Previous work has demonstrated that the fuel rods of two assemblies can be packed into a canister that can fit into the same size space as that used to store a single assembly. The remaining fuel assembly hardware can be compacted into the same size canisters with a ratio of 1 hardware canister per each 6 to 12 assemblies. Transportation casks of the same size as currently available can load twice the number of assemblies by placing the compacted assemblies in the slots currently designed for a single assembly. Waste packages similarly could contain twice the number of assemblies; however, thermal constraints would require considering either a low burnup or cooling. The analysis evaluates the impact of rod consolidation on CRWMS costs for consolidation at prior to transportation and for consolidation at the Monitored Geological Repository surface facility. For this study, no design changes were made to either the transport casks or waste packages. Waste package designs used for the Viability Assessment design were employed but derated to make the thermal limits. A logistics analysis of the waste was performed to determine the number of each waste package with each loading. A review of past rod consolidation experience found cost estimates which range from $10/kgU to $32/kgU. $30/kgU was assumed for rod consolidation costs prior to transportation. Transportation cost savings are about $17/kgU and waste package cost savings are about $21/kgU. The net saving to the system is approximately $500 million if the consolidation is performed prior to transportation. If consolidation were performed at the repository surface facilities, it would cost approximately $15/kgU. No transportation savings would be realized. The net savings for consolidation at the repository site would be about $400 million dollars

  6. 7 CFR 4290.470 - Prior approval of merger, consolidation, or reorganization of RBIC.

    Science.gov (United States)

    2010-01-01

    ... merge, consolidate, change form of organization (corporation, limited liability company, or limited partnership) or reorganize without the Secretary's prior written approval. Any such merger, consolidation, or...

  7. Consolidated Edison Company of New York, Inc

    International Nuclear Information System (INIS)

    Raebiger, R.F.; King, R.D.; Friess, R.A.

    1992-01-01

    This paper reports that in 1989 Consolidated Edison Company of New York which initiated a comprehensive tank cleaning and inspection program of their petroleum distillate storage facilities. The program was initiated by the issuance of new regulations of the New York State Department of Environmental Conservation. A total of 10 storage tanks were cleaned, inspected and detailed engineering reports prepared for each storage tank. A total of 28 distillate storage facilities will be inspected over a three year period of time. The tanks ranged in size from 18,000 to 2,701,00 gallons and contained either No. 2 Fuel Oil or Kerosene. The project included waste disposal, tank cleaning, inspection, engineering evaluations and the design of tank repairs. Of the 10 tanks inspected, three of the tanks required extensive repairs including the design and installation of a new bottom shell course and partial floor replacement for one of the tanks. The project was completed on schedule and within the budget allocated. The ten tank project was evaluated upon its completion and recommendations regarding tank operations and maintenance were provided to minimize maintenance problems for the future

  8. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

  9. 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.

  10. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  11. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    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 thr...

  12. A cold demonstration of fuel consolidation. Part 1

    International Nuclear Information System (INIS)

    Matheson, J.E.

    1989-01-01

    Spent fuel consolidation is an option for increasing spent fuel storage capacities being considered by many utilities. The process of consolidating fuel involves separating the fuel rods from the structural frame which holds them in a square array. The rods are then repackaged into a tightly packed bundle which occupies about half the cross-sectional area of fuel assembly. Thus approximately twice as much fuel can be stored in the underwater racks at a spent fuel storage pool. There have been several demonstrations of fuel consolidation to date. The focus of this paper is the development and subsequent demonstration program of a shear/compactor

  13. A design study of the consolidated data bank for the evaluated nuclear data libraries

    International Nuclear Information System (INIS)

    Hasegawa, Akira

    1987-11-01

    A design study establishing a consolidated data bank covering almost all evaluated nuclear data libraries available in the world was made. Broad user requirements known as data consolidation, data independence and data protection are highly considered in the fundamental system design. To realize the system a sophisticated data structuring method for the data consolidation, a high level language for query facility and data protection methods for data security were developed. From the work a data bank named EDFSRS: Evaluated Data Files Storage and Retrieval System has been developed, which is an operational data base system for the evaluated nuclear data libraries compiled in the major three formats: ENDF/B, UKNDL and KEDAK. This system consists of more than fifteen independent programs and some 180 Mega-byte data files and index files (data-base) of the loaded data. It is designed to be operated in the on-line TSS (Time Sharing System) mode, so that users can get any information from their desk top terminals available in these major three formats. Equipped functions are very wide from data loading up to data retrieval, data calculations, data presentation in graphs, index book production and preparation of user accounts. The constructed system is a stand alone system with a characteristic of self-contained system for a data base system thus it gains high portability for the transplantation to other machines. This system is a reflection of user needs to consolidate data in secure, reliable way and to provide easy end-user access to these data. (author)

  14. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

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

  15. Energy: annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

  16. A fuzzy intelligent system for land consolidation - a case study in Shunde, China

    Science.gov (United States)

    Wang, J.; Ge, A.; Hu, Y.; Li, C.; Wang, L.

    2015-04-01

    Traditionally, potential evaluation methods for farmland consolidation have depended mainly on the experts' experiences, statistical computations or subjective adjustments. Some biases usually exist in the results. Thus, computer-aided technology has become essential. In this study, an intelligent evaluation system based on a fuzzy decision tree was established, and this system can deal with numerical data, discrete data and symbolic data. When the original land data are input, the level of potential of the agricultural land for development will be output by this new model. The provision of objective proof for decision making by authorities in rural management is helpful. Agricultural land data characteristically comprise large volumes, complex varieties and more indexes. In land consolidation, it is very important to construct an effective index system. We needed to select a group of indexes useful for land consolidation according to the concrete demand. In this paper, a fuzzy measure, which can describe the importance of a single feature or a group of features, is adopted to accomplish the selection of specific features. A fuzzy integral that is based on a fuzzy measure is a type of fusion tool. We obtained the optimal solution for a fuzzy measure by solving a fuzzy integral. The fuzzy integrals can be transformed to a set of linear equations. We applied the L1-norm regularization method to solve the linear equations, and we found a solution with the fewest nonzero elements for the fuzzy measure; this solution shows the contribution of corresponding features or the combinations of decisions. This algorithm provides a quick and optimal way to identify the land index system when preparing to conduct the research, such as we describe herein, on land consolidation. Shunde's "Three Old" consolidation project provides the data for this work. Our estimation system was compared with a conventional evaluation system that is still accepted by the public. Our results prove

  17. UbuntuNet Alliance : Consolidating Research and Education ...

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

    UbuntuNet Alliance : Consolidating Research and Education Networking - Phase II ... North of Sahara, South of Sahara, United States ... social science, population and public health, and health systems research relevant to the emerging crisis.

  18. Thermal Consolidation of Dredge Sand for Artificial Reef Formations

    Science.gov (United States)

    Trevino, Alexandro

    Coral Reef ecosystems have degraded over years due to a variety of environmental issues such as ocean acidification. The continuous stress has detrimental effects on coral reef ecosystems that can possibly lead to the loss of the ecosystem. Our research aims to construct a prototype of an artificial reef by consolidating dredge sand from the ship channels of South Texas. Consolidation is achieved through an aluminum polytetrafluoroethylene self-propagating high temperature process that yields a solid formation to mimic the physical properties of coral reef structures. Using thermodynamic calculations, the variation of initial components was determined that reached an adiabatic temperature with a maximum peak of 2000 K. The self-sustaining reaction front was obtained to rigidly consolidate the dredge sand only at composition concentrations exceeding a critical value of 24 wt.% Al, and 3 wt.% PTFE. The combustion synthesis produced a consolidated formation with a hardened and porous structure.

  19. textural dependence of shear strength and consolidation of colliery

    African Journals Online (AJOL)

    eobe

    for their use were based on the properties of a wide range of .... Fig. 1 shows the grain size distribution curves of the mine wastes. Each ... wholly above the ground water level while sulphate .... consolidation curve assumes the usual shape.

  20. Strategic Framework for the Defense Acquisition System Understanding Defense Consolidation

    National Research Council Canada - National Science Library

    Potts, Anthony W

    2007-01-01

    The 1993 policy to promote the consolidation of the United States defense industry began a series of acquisitions and mergers that went beyond the intent of the policy and left the Department of Defense (DoD...

  1. Analysis of Defense Industry Consolidation Effects on Program Acquisition Costs

    National Research Council Canada - National Science Library

    Hoff, Russell V

    2007-01-01

    .... This thesis examines whether cost changes are evident following consolidation within the defense industry by conducting a regression analysis of Major Defense Acquisition Programs across 13 broad defense market sectors...

  2. Challenges of the banking consolidation in Nigeria | Oyefeso ...

    African Journals Online (AJOL)

    CBN) and the new mega banks may face as a consequence of the banking consolidation reforms in Nigeria. Surmounting these challenges will require CBN's commitment to implementing the Basel II directives and instituting adequate Act of ...

  3. #DDOD Use Case: Consolidated reporting of medical device recalls

    Data.gov (United States)

    U.S. Department of Health & Human Services — SUMMARY DDOD use case request for consolidated, consistent reporting of medical device recalls. WHAT IS A USE CASE? A “Use Case” is a request that was made by the...

  4. A thermomechanical crystal plasticity constitutive model for ultrasonic consolidation

    KAUST Repository

    Siddiq, Amir; El Sayed, Tamer S.

    2012-01-01

    We present a micromechanics-based thermomechanical constitutive model to simulate the ultrasonic consolidation process. Model parameters are calibrated using an inverse modeling approach. A comparison of the simulated response and experimental

  5. 7 CFR 1735.19 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... Basic Policies § 1735.19 Mergers and consolidations. RUS does not make loans for the sole purpose of... making loans to the telephone system to finance the improvement or extension of telephone service in...

  6. Investigation of fiber-reinforced self-consolidating concrete.

    Science.gov (United States)

    2010-05-01

    The rising cost of materials and labor, as well as the demand for faster construction, has prompted development of cheaper, faster alternatives to conventional building techniques. Self-consolidating concrete (SCC), a high performance concrete charac...

  7. The Military As A Hindrance In Mexico's Consolidation Of Democracy

    National Research Council Canada - National Science Library

    Villarreal, Sergio

    2001-01-01

    The argument in this thesis is that the Mexican military stands as a hindrance in Mexico's consolidation because of the lack of executive and legislative controls over the armed forces, and military prerogatives...

  8. Role of adult neurogenesis in hippocampal-cortical memory consolidation

    Science.gov (United States)

    2014-01-01

    Acquired memory is initially dependent on the hippocampus (HPC) for permanent memory formation. This hippocampal dependency of memory recall progressively decays with time, a process that is associated with a gradual increase in dependency upon cortical structures. This process is commonly referred to as systems consolidation theory. In this paper, we first review how memory becomes hippocampal dependent to cortical dependent with an emphasis on the interactions that occur between the HPC and cortex during systems consolidation. We also review the mechanisms underlying the gradual decay of HPC dependency during systems consolidation from the perspective of memory erasures by adult hippocampal neurogenesis. Finally, we discuss the relationship between systems consolidation and memory precision. PMID:24552281

  9. Definition and Classification of the Stakeholders in Land Consolidation Project

    Institute of Scientific and Technical Information of China (English)

    LIU Xiang-dong; GUO Bi-jun; GUO Mao-xuan

    2012-01-01

    Using the methods of questionnaire survey, statistical analysis and multidimensional rating, we define and classify the stakeholders in land consolidation project. 25 kinds of stakeholders are determined, divided into three categories: core stakeholders, including county-level government, county-level land departments, county-level land consolidation center, the rural collective economic organizations, farmers, township government, and the villagers’ committee; middle stakeholders, including central government, the Ministry of Land and Resources, the Ministry of Land and Resources Land Consolidation Center, the provincial land departments, the provincial land consolidation center, the county-level finance departments, the county-level water resources departments, the government supervisory departments, government audit departments, and the public; peripheral stakeholders, including the county-level environmental protection departments, the county-level agricultural departments, supervisory agencies, design agencies, project contractors, equipment suppliers, material suppliers, and the bidding agencies. The project managers should pay attention to the interest appeal of the stakeholders, and adopt different coping strategies.

  10. ER Consolidated Qtrly Rpt_April-June 2016_October 2016

    Energy Technology Data Exchange (ETDEWEB)

    Cochran, John R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2016-10-01

    This Environmental Restoration Operations (ER) Consolidated Quarterly Report (ER Quarterly Report) provides the status of ongoing corrective action activities being implemented by Sandia National Laboratories, New Mexico (SNL/NM) for the April, May, and June 2016 quarterly reporting period.

  11. Indigenous information as tool for consolidating and promoting ...

    African Journals Online (AJOL)

    Indigenous information as tool for consolidating and promoting natural ... Open Access DOWNLOAD FULL TEXT ... Specifically, local authority was the source of information rivers/streams (63.2%) and arable lands (56.0%) conservation.

  12. Strategic Framework for the Defense Acquisition System Understanding Defense Consolidation

    National Research Council Canada - National Science Library

    Potts, Anthony W

    2007-01-01

    ...% of defense product sales annually. Defense consolidation has diminished the flexibility required for surge capacity, diminished competitive innovations in products, and reduced competitive pricing based on multiple sources for products...

  13. Self-Consolidating Concrete for Prestressed Bridge Girders

    Science.gov (United States)

    2017-07-01

    This document reports the findings of a research project designed to better understand material and structural performance of prestressed bridge girders made with Self-Consolidating Concrete (SCC) from Wisconsin. SCC has high potential to be used for...

  14. Performance of self-consolidating concrete in prestressed girders.

    Science.gov (United States)

    2010-04-01

    A structural investigation of self-consolidating concrete (SCC) in AASHTO Type I precast, : prestressed girders was performed. Six test girders were subjected to transfer length and : flexural testing. Three separate concrete mixtures, two girders pe...

  15. Self-Consolidating Concrete for Prestressed Bridge Girders : Research Brief

    Science.gov (United States)

    2017-08-01

    Self-consolidating concrete (SCC) is commonly used as an alternative to conventional concrete (CC) in precast, prestressed concrete (PSC) bridge girders. The high strength, highly workable mixture can flow through dense reinforcement to fill formwork...

  16. The Savannah River Plant Consolidated Incineration Facility

    International Nuclear Information System (INIS)

    Weber, D.A.

    1987-01-01

    A full scale incinerator is proposed for construction at the Savannah River Plant (SRP) beginning in August 1989 for detoxifiction and volume reduction of liquid and solid low-level radioactive, mixed and RCRA hazardous waste. Wastes to be burned include drummed liquids, sludges and solids, liquid process wastes, and low-level boxed job control waste. The facility will consist of a rotary kiln primary combustion chamber followed by a tangentially fired cylindrical secondary combustion chamber (SCC) and be designed to process up to 12 tons per day of solid and liquid waste. Solid waste packaged in combustible containers will be fed to the rotary kiln incinerator using a ram feed system and liquid wastes will be introduced to the rotary kiln through a burner nozzle. Liquid waste will also be fed through a high intensity vortex burner in the SCC. Combustion gases will exit the SCC and be cooled to saturation in a spray quench. Particulate and acid gas are removed in a free jet scrubber. The off-gas will then pass through a cyclone separator, mist eliminator, reheater high efficiency particulate air (HEPA) filtration and induced draft blowers before release to the atmosphere. Incinerator ash and scrubber blowdown will be immobilized in a cement matrix and disposed of in an onsite RCRA permitted facility. The Consolidated Incineration Facility (CIF) will provide detoxification and volume reduction for up to 560,000 CUFT/yr of solid waste and up to 35,700 CUFT/yr of liquid waste. Up to 50,500 CUFT/yr of cement stabilized ash and blowdown will beproduced for an average overall volume reduction fator of 22:1. 3 figs., 2 tabs

  17. Sol-Gel Application for Consolidating Stone: An Example of Project-Based Learning in a Physical Chemistry Lab

    Science.gov (United States)

    de los Santos, Desiree´ M.; Montes, Antonio; Sa´nchez-Coronilla, Antonio; Navas, Javier

    2014-01-01

    A Project Based Learning (PBL) methodology was used in the practical laboratories of the Advanced Physical Chemistry department. The project type proposed simulates "real research" focusing on sol-gel synthesis and the application of the obtained sol as a stone consolidant. Students were divided into small groups (2 to 3 students) to…

  18. Effective elasticity coefficients of native rocks and consolidated granular matter

    International Nuclear Information System (INIS)

    Schulz, Beatrix M.; Schulz, Michael

    2008-01-01

    The elastic coefficients of binary heterogeneous materials, such as several native rock materials or consolidated granular matter will be determined in terms of a perturbation expansion. Furthermore, in order to check the validity of the obtained results, these are compared with numerical investigations using Boole's model of randomly distributed spheres. Finally, we apply the results on several classes of native rocks and consolidated granular materials

  19. A dynamic analysis of consolidation in the broadcast television industry

    OpenAIRE

    Jessica C. Stahl

    2009-01-01

    This paper estimates a dynamic oligopoly model in order to separately identify the demand-side and cost-side advantages of consolidation in the broadcast television industry. I exploit an exogenous change in regulation that led to significant industry consolidation. Using revenue and ownership data for broadcast stations over the past ten years, I estimate the effect of ownership changes on revenue. I recover costs by examining patterns in ownership changes that are left unexplained by revenu...

  20. Modifying the consolidation depth of nanolime on Maastricht limestone

    Czech Academy of Sciences Publication Activity Database

    Niedoba, Krzysztof; Slížková, Zuzana; Frankeová, Dita; Nunes, Cristiana Lara; Jandejsek, Ivan

    2017-01-01

    Roč. 133, February (2017), s. 51-56 ISSN 0950-0618 R&D Projects: GA MŠk(CZ) LO1219 Keywords : stone consolidation * calcium hydroxide nanoparticles * CaLoSiL * X-ray radiography * drilling resistance * consolidant distribution Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Materials engineering Impact factor: 3.169, year: 2016 http://www.sciencedirect.com/science/article/pii/S0950061816317664

  1. Hospital consolidation outlook: surviving in a tough economy.

    Science.gov (United States)

    Myers, Chris; Lineen, Jason

    2009-11-01

    The rapid hospital consolidation activity of the late 1990s has tapered off, but it's expected to pick up again. The reasons for hospital consolidation have shifted from gaining leverage with payers to achieving cost savings and operating efficiencies to survive in the market. The hospital industry can expect to undergo more profound structural and organizational changes in the decade ahead than it did in the past decade.

  2. Consolidation by Prefabricated Vertical Drains with a Threshold Gradient

    OpenAIRE

    Xiao Guo; Kang-He Xie; Yue-Bao Deng

    2014-01-01

    This paper shows the development of an approximate analytical solution of radial consolidation by prefabricated vertical drains with a threshold gradient. To understand the effect of the threshold gradient on consolidation, a parametric analysis was performed using the present solution. The applicability of the present solution was demonstrated in two cases, wherein the comparisons with Hansbo’s results and observed data were conducted. It was found that (1) the flow with the threshold gradie...

  3. Consolidation in World Steel Industry - Implications for Poland

    OpenAIRE

    Beata Ślusarczyk

    2009-01-01

    Consolidation of enterprises has intensified with the growth of global competition. In the nineties of the past century, these processes became a conventional way for market expansion, leading to establishment of huge international companies with biggest influence on world economy. In steel industry, processes of consolidation have also been the leading processes in management, particularly during a time of prosperity for steel products that have taken place in recent years. The global consol...

  4. Retrieval as a Fast Route to Memory Consolidation.

    Science.gov (United States)

    Antony, James W; Ferreira, Catarina S; Norman, Kenneth A; Wimber, Maria

    2017-08-01

    Retrieval-mediated learning is a powerful way to make memories last, but its neurocognitive mechanisms remain unclear. We propose that retrieval acts as a rapid consolidation event, supporting the creation of adaptive hippocampal-neocortical representations via the 'online' reactivation of associative information. We describe parallels between online retrieval and offline consolidation and offer testable predictions for future research. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. INEL integrated spent nuclear fuel consolidation task team report

    International Nuclear Information System (INIS)

    Henry, R.N.; Clark, J.H.; Chipman, N.A.

    1994-01-01

    This document describes a draft plan and schedule to consolidate spent nuclear fuel (SNF) and special nuclear material (SNW) from aging storage facilities throughout the Idaho National Engineering Laboratory (INEL) to the Idaho Chemical Processing Plant (ICPP) in a safe, cost-effective, and expedient manner. A fully integrated and resource-loaded schedule was developed to achieve consolidation as soon as possible. All of the INEL SNF and SNM management task, projects, and related activities from fiscal year 1994 to the end of the consolidation period are logic-tied and integrated with each other. The schedule and plan are presented to initiate discussion of their implementation, which is expected to generate alternate concepts that can be evaluated using the methodology described in this report. Three perturbations to consolidating SNF as soon as possible are also explored. If the schedule is executed as proposed, the new and on-going consolidation activities will require about 6 years to complete and about $25.3M of additional funding. Reduced annual operating costs are expected to recover the additional investment in about 6.4 years. The total consolidation program as proposed will cost about $66.8M and require about 6 years to recover via reduced operating costs from retired SNF/SNM storage facilities. Detailed schedules and cost estimates for the Test Reactor Area Materials Test Reactor canal transfers are included as an example of the level of detail that is typical of the entire schedule (see Appendix D). The remaining work packages for each of the INEL SNF consolidation transfers are summarized in this document. Detailed cost and resource information is available upon request for any of the SNF consolidation transfers

  6. 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.

  7. Altered sleep composition after traumatic brain injury does not affect declarative sleep-dependent memory consolidation

    Directory of Open Access Journals (Sweden)

    Janna eMantua

    2015-06-01

    Full Text Available Individuals with a history of traumatic brain injury (TBI often report sleep disturbances, which may be caused by changes in sleep architecture or reduced sleep quality (greater time awake after sleep onset, poorer sleep efficiency, and sleep stage proportion alterations. Sleep is beneficial for memory formation, and herein we examine whether altered sleep physiology following TBI has deleterious effects on sleep-dependent declarative memory consolidation. Participants learned a list of word pairs in the morning or evening, and recall was assessed 12-hrs later, following an interval awake or with overnight sleep. Young adult participants (18-22 yrs were assigned to one of four experimental groups: TBI Sleep (n=14, TBI Wake (n=12, non-TBI Sleep (n=15, non-TBI Wake (n=15. Each TBI participant was >1 yr post-injury. Sleep physiology was measured with polysomnography. Memory consolidation was assessed by comparing change in word-pair recall over 12-hr intersession intervals. The TBI group spent a significantly greater proportion of the night in SWS than the non-TBI group at the expense of NREM1. The TBI group also had marginally lower EEG delta power during SWS in the central region. Intersession changes in recall were greater for intervals with sleep than without sleep in both groups. However, despite abnormal sleep stage proportions for individuals with a TBI history, there was no difference in the intersession change in recall following sleep for the TBI and non-TBI groups. In both Sleep groups combined, there was a positive correlation between Intersession Change and the proportion of the night in NREM2 + SWS. Overall, sleep composition is altered following TBI but such deficits do not yield insufficiencies in sleep-dependent memory consolidation.

  8. Interim transfer canister for consolidating nuclear fuel rods

    International Nuclear Information System (INIS)

    Formanek, F.J.

    1987-01-01

    This patent describes a canister for receiving and consolidating a group of uniformly spaced apart nuclear fuel rods, comprising: a rectangular, vertically oriented straight back panel; a pair of oppositely disposed side panels connected perpendicularly to the back panel, having a vertical straight upper portion and an inwardly tapered lower portion; a front panel opposite the back panel and connected to the side panels, having a straight vertical upper portion and inwardly tapered lower portion; whereby the back, side and front panels define a rectangular upper opening at the upper end of the canister and a generally rectangular lower opening at the other end, the lower opening having a cross-sectional area less than one-half that of the upper opening; parallel plate members spanning the canister from the front panel to the back panel, each plate spaced from the other the same uniform distance, the plates extending downwardly into the tapered portion of the canister while remaining spaced above the tapered sidewalls; first base means at the lower end of the canister, removably mounted and having an oblique orientation generally downward from the front panel to the back panel, for guiding the fuel rods to be inserted preferentially toward the lower portion of the back panel; and second base means removably mounted within the canister below first base means and oriented transversely to the longitudinal extent of the canister, for supporting the fuel rods when the first base means is removed from the canister

  9. Contribution de la consolidation au maintien du patrimoine

    CERN Document Server

    Chevret, P

    2001-01-01

    Les premiers bâtiments du Laboratoire datent de 1954 et les équipements techniques les plus anciens encore en service dans ces bâtiments datent de 1956. Nombre d'entre eux sont toujours constitués des matériels d'origine qui ont largement dépassé leur espérance de vie normale et ne satisfont plus aux normes de sécurité. La non disponibilité fréquente de pièces de rechange sur des matériels obsolètes, les risques encourus tant par les exploitants que par les utilisateurs du point de vue de la sécurité, et les co ts de maintenance qui ne peuvent être contenus en l'absence de budget d'investissement, ont conduit le groupe ST-TFM, au cours des dernières années, à lancer un minimum de projets de consolidation pour empêcher la dégradation du patrimoine. Ce document synthétise les différentes actions entreprises et montre que l'effort doit être maintenu, voire accru, si l'on veut globaliser vers l'extérieur les opérations de maintenance dans de bonnes conditions.

  10. Modernization and consolidation of the European radiation protection legislation. The new EURATOM radiation protection basic safety standards

    International Nuclear Information System (INIS)

    Mundigl, S.

    2013-01-01

    With the development of new basic safety standards for the protection against the dangers arising from ionising radiation, foreseen in Article 2 and Article 30 of the Euratom Treaty, the European Commission modernises and consolidates the European radiation protection legislation. The new Directive offers in a single coherent document, basics safety standards for radiation protection which take account of the status-quo of science and technology, cover all relevant radiation sources, including natural radiation sources, integrate protection of workers, members of the public, patients and the environment, cover all exposure situations, planned, existing, emergency, and harmonise numerical values with international standards. After having received very positive opinions of the Article 31 Group of Experts and the European Economic and Social Committee, the proposed Directive has reached agreement in the Working Party on Atomic Questions of the European Council (WPAQ). The Opinion of the European Parliament is expected in September 2013, which would allow a publication of the Directive in the Official Journal of the European Union by the end of 2013. (orig.)

  11. A consolidated and standardized relational database for ER data

    International Nuclear Information System (INIS)

    Zygmunt, B.C.

    1995-01-01

    The three US Department of Energy (DOE) installations on the Oak Ridge Reservation (ORR) (Oak Ridge National Laboratory, Y-12, and K-25) were established during World War II as part of the Manhattan Project that ''built the bomb.'' That research, and work in more recent years, has resulted in the generation of radioactive materials and other toxic wastes. Lockheed Martin Energy Systems manages the three Oak Ridge installations (as well as the Environmental Restoration (ER) programs at the DOE plants in Portsmouth, Ohio, and Paducah, Kentucky). DOE Oak Ridge Operations has been mandated by federal and state agreements to provide a consolidated repository of environmental data and is tasked to support environmental data management activities at all five installations. The Oak Ridge Environmental Information System (OREIS) was initiated to fulfill these requirements. The primary use of OREIS data is to provide access to project results by regulators. A secondary use is to serve as background data for other projects. This paper discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality control (QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, dealing with configuration control issues, and incorporating historical data. OREIS is used to illustrate these topics

  12. Consolidation and restoration of memory traces in working memory.

    Science.gov (United States)

    De Schrijver, Sébastien; Barrouillet, Pierre

    2017-10-01

    Consolidation is the process through which ephemeral sensory traces are transformed into more stable short-term memory traces. It has been shown that consolidation plays a crucial role in working memory (WM) performance, by strengthening memory traces that then better resist interference and decay. In a recent study, Bayliss, Bogdanovs, and Jarrold (Journal of Memory and Language, 81, 34-50, 2015) argued that this process is separate from the processes known to restore WM traces after degradation, such as attentional refreshing and verbal rehearsal. In the present study, we investigated the relationship between the two types of processes in the context of WM span tasks. Participants were presented with series of letters for serial recall, each letter being followed by four digits for parity judgment. Consolidation opportunity was manipulated by varying the delay between each letter and the first digit to be processed, while opportunities for restoration were manipulated by varying the pace at which the parity task had to be performed (i.e., its cognitive load, or CL). Increasing the time available for either consolidation or restoration resulted in higher WM spans, with some substitutability between the two processes. Accordingly, when consolidation time was added to restoration time in the calculation of CL, the new resulting index, called extended CL, proved a very good predictor of recall performance, a finding also observed when verbal rehearsal was prevented by articulatory suppression. This substitutability between consolidation and restoration suggests that both processes may rely on the same mechanisms.

  13. Land consolidation in mountain areas. Case study from southern Poland

    Science.gov (United States)

    Janus, Jarosław; Łopacka, Magdalena; John, Ewa

    2017-12-01

    Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

  14. Land consolidation in mountain areas. Case study from southern Poland

    Directory of Open Access Journals (Sweden)

    Janus Jarosław

    2017-12-01

    Full Text Available Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

  15. Does abnormal sleep impair memory consolidation in schizophrenia?

    Directory of Open Access Journals (Sweden)

    Dara S Manoach

    2009-09-01

    Full Text Available Although disturbed sleep is a prominent feature of schizophrenia, its relation to the pathophysiology, signs, and symptoms of schizophrenia remains poorly understood. Sleep disturbances are well known to impair cognition in healthy individuals. Yet, in spite of its ubiquity in schizophrenia, abnormal sleep has generally been overlooked as a potential contributor to cognitive deficits. Amelioration of cognitive deficits is a current priority of the schizophrenia research community, but most efforts to define, characterize, and quantify cognitive deficits focus on cross-sectional measures. While this approach provides a valid snapshot of function, there is now overwhelming evidence that critical aspects of learning and memory consolidation happen offline, both over time and with sleep. Initial memory encoding is followed by a prolonged period of consolidation, integration, and reorganization, that continues over days or even years. Much of this evolution of memories is mediated by sleep. This article briefly reviews (i abnormal sleep in schizophrenia, (ii sleep-dependent memory consolidation in healthy individuals, (iii recent findings of impaired sleep-dependent memory consolidation in schizophrenia, and (iv implications of impaired sleep-dependent memory consolidation in schizophrenia. This literature suggests that abnormal sleep in schizophrenia disrupts attention and impairs sleep-dependent memory consolidation and task automation. We conclude that these sleep-dependent impairments may contribute substantially to generalized cognitive deficits in schizophrenia. Understanding this contribution may open new avenues to ameliorating cognitive dysfunction and thereby improve outcome in schizophrenia.

  16. Tomographic findings of lobar consolidation in primary pulmonary tuberculosis

    International Nuclear Information System (INIS)

    Pereira, Bruno Alberto Falcao; Macedo, Solange Goncalves David de; Penna, Claudia Renata Rezende

    2009-01-01

    Objective: To describe tomographic findings of lobar consolidation as early manifestation of primary pulmonary tuberculosis. Materials and methods: The present study was developed at Hospital Municipal Jesus, Rio de Janeiro, RJ, Brazil, in the period between 2002 and 2006, retrospectively evaluating tomographic findings in four children aged from 3 to 14 months with lobar consolidation as an early manifestation of primary pulmonary tuberculosis. Results: The most frequently found radiological pattern was lobar consolidation with calcifications, cavitation and intermingle necrotic areas, associated with bulging fissure. Signs of bronchogenic dissemination and lymph node enlargement were observed in all of the four children. Consolidation with a pseudotumor aspect and masslike effect was observed in one case. Conclusion: The cases included in the present study have demonstrated that primary pulmonary tuberculosis manifested as lobar consolidation presents typical tomographic images such as cavitation, hypodense areas and calcifications intermingled with consolidation. The association with lymph node enlargement with central necrosis and signs of bronchogenic dissemination reinforce the diagnosis of tuberculosis. (author)

  17. Sleep-dependent memory consolidation in patients with sleep disorders.

    Science.gov (United States)

    Cipolli, Carlo; Mazzetti, Michela; Plazzi, Giuseppe

    2013-04-01

    Sleep can improve the off-line memory consolidation of new items of declarative and non-declarative information in healthy subjects, whereas acute sleep loss, as well as sleep restriction and fragmentation, impair consolidation. This suggests that, by modifying the amount and/or architecture of sleep, chronic sleep disorders may also lead to a lower gain in off-line consolidation, which in turn may be responsible for the varying levels of impaired performance at memory tasks usually observed in sleep-disordered patients. The experimental studies conducted to date have shown specific impairments of sleep-dependent consolidation overall for verbal and visual declarative information in patients with primary insomnia, for verbal declarative information in patients with obstructive sleep apnoeas, and for visual procedural skills in patients with narcolepsy-cataplexy. These findings corroborate the hypothesis that impaired consolidation is a consequence of the chronically altered organization of sleep. Moreover, they raise several novel questions as to: a) the reversibility of consolidation impairment in the case of effective treatment, b) the possible negative influence of altered prior sleep also on the encoding of new information, and c) the relationships between altered sleep and memory impairment in patients with other (medical, psychiatric or neurological) diseases associated with quantitative and/or qualitative changes of sleep architecture. Copyright © 2012 Elsevier Ltd. All rights reserved.

  18. Post-training amphetamine administration enhances memory consolidation in appetitive Pavlovian conditioning: Implications for drug addiction.

    Science.gov (United States)

    Simon, Nicholas W; Setlow, Barry

    2006-11-01

    It has been suggested that some of the addictive potential of psychostimulant drugs of abuse such as amphetamine may result from their ability to enhance memory for drug-related experiences through actions on memory consolidation. This experiment examined whether amphetamine can specifically enhance consolidation of memory for a Pavlovian association between a neutral conditioned stimulus (CS-a light) and a rewarding unconditioned stimulus (US-food), as Pavlovian conditioning of this sort plays a major role in drug addiction. Male Long-Evans rats were given six training sessions consisting of 8 CS presentations followed by delivery of the food into a recessed food cup. After the 1st, 3rd, and 5th session, rats received subcutaneous injections of amphetamine (1.0 or 2.0 mg/kg) or saline vehicle immediately following training. Conditioned responding was assessed using the percentage of time rats spent in the food cup during the CS relative to a pre-CS baseline period. Both amphetamine-treated groups showed significantly more selective conditioned responding than saline controls. In a control experiment, there were no differences among groups given saline, 1.0 or 2.0 mg/kg amphetamine 2 h post-training, suggesting that immediate post-training amphetamine enhanced performance specifically through actions on memory consolidation rather than through non-mnemonic processes. This procedure modeled Pavlovian learning involved in drug addiction, in which the emotional valence of a drug reward is transferred to neutral drug-predictive stimuli such as drug paraphernalia. These data suggest that amphetamine may contribute to its addictive potential through actions specifically on memory consolidation.

  19. Sensory memory consolidation observed: Increased specificity of detail over days

    Science.gov (United States)

    Weinberger, Norman M.; Miasnikov, Alexandre A.; Chen, Jemmy C.

    2010-01-01

    Memories are usually multidimensional, including contents such as sensory details, motivational state and emotional overtones. Memory contents generally change over time, most often reported as a loss in the specificity of detail. To study the temporal changes in the sensory contents of associative memory without motivational and emotional contents, we induced memory for acoustic frequency by pairing a tone with stimulation of the cholinergic nucleus basalis. Adult male rats were first tested for behavioral responses (disruption of ongoing respiration) to tones (1–15 kHz), yielding pre-training behavioral frequency generalization gradients (BFGG). They next received three days of training consisting of a conditioned stimulus (CS) tone (8.00 kHz, 70 dB, 2 s) either Paired (n = 5) or Unpaired (n = 5) with weak electrical stimulation (~48 μA) of the nucleus basalis (100 Hz, 0.2 s, co-terminating with CS offset). Testing for behavioral memory was performed by obtaining post-training BFGGs at two intervals, 24 and 96 h after training. At 24 h post-training, the Paired group exhibited associative behavioral memory manifested by significantly larger responses to tone than the Unpaired group. However, they exhibited no specificity in memory for the frequency of the tonal CS, as indexed by a flat BFGG. In contrast, after 96 h post-training the Paired group did exhibit specificity of memory as revealed by tuned BFGGs with a peak at the CS-band of frequencies. This increased detail of memory developed due to a loss of response to lower and higher frequency side-bands, without any change in the absolute magnitude of response to CS-band frequencies. These findings indicate that the sensory contents of associative memory can be revealed to become more specific, through temporal consolidation in the absence of non-sensory factors such as motivation and emotion. PMID:19038352

  20. Sensory memory consolidation observed: increased specificity of detail over days.

    Science.gov (United States)

    Weinberger, Norman M; Miasnikov, Alexandre A; Chen, Jemmy C

    2009-03-01

    Memories are usually multidimensional, including contents such as sensory details, motivational state and emotional overtones. Memory contents generally change over time, most often reported as a loss in the specificity of detail. To study the temporal changes in the sensory contents of associative memory without motivational and emotional contents, we induced memory for acoustic frequency by pairing a tone with stimulation of the cholinergic nucleus basalis. Adult male rats were first tested for behavioral responses (disruption of ongoing respiration) to tones (1-15 kHz), yielding pre-training behavioral frequency generalization gradients (BFGG). They next received three days of training consisting of a conditioned stimulus (CS) tone (8.00 kHz, 70 dB, 2 s) either Paired (n=5) or Unpaired (n=5) with weak electrical stimulation (approximately 48 microA) of the nucleus basalis (100 Hz, 0.2 s, co-terminating with CS offset). Testing for behavioral memory was performed by obtaining post-training BFGGs at two intervals, 24 and 96 h after training. At 24 h post-training, the Paired group exhibited associative behavioral memory manifested by significantly larger responses to tone than the Unpaired group. However, they exhibited no specificity in memory for the frequency of the tonal CS, as indexed by a flat BFGG. In contrast, after 96 h post-training the Paired group did exhibit specificity of memory as revealed by tuned BFGGs with a peak at the CS-band of frequencies. This increased detail of memory developed due to a loss of response to lower and higher frequency side-bands, without any change in the absolute magnitude of response to CS-band frequencies. These findings indicate that the sensory contents of associative memory can be revealed to become more specific, through temporal consolidation in the absence of non-sensory factors such as motivation and emotion.

  1. The effect of selective REM-sleep deprivation on the consolidation and affective evaluation of emotional memories.

    Science.gov (United States)

    Wiesner, Christian D; Pulst, Julika; Krause, Fanny; Elsner, Marike; Baving, Lioba; Pedersen, Anya; Prehn-Kristensen, Alexander; Göder, Robert

    2015-07-01

    Emotion boosts the consolidation of events in the declarative memory system. Rapid eye movement (REM) sleep is believed to foster the memory consolidation of emotional events. On the other hand, REM sleep is assumed to reduce the emotional tone of the memory. Here, we investigated the effect of selective REM-sleep deprivation, SWS deprivation, or wake on the affective evaluation and consolidation of emotional and neutral pictures. Prior to an 9-h retention interval, sixty-two healthy participants (23.5 ± 2.5 years, 32 female, 30 male) learned and rated their affect to 80 neutral and 80 emotionally negative pictures. Despite rigorous deprivation of REM sleep or SWS, the residual sleep fostered the consolidation of neutral and negative pictures. Furthermore, emotional arousal helped to memorize the pictures. The better consolidation of negative pictures compared to neutral ones was most pronounced in the SWS-deprived group where a normal amount of REM sleep was present. This emotional memory bias correlated with REM sleep only in the SWS-deprived group. Furthermore, emotional arousal to the pictures decreased over time, but neither sleep nor wake had any differential effect. Neither the comparison of the affective ratings (arousal, valence) during encoding and recognition, nor the affective ratings of the recognized targets and rejected distractors supported the hypothesis that REM sleep dampens the emotional reaction to remembered stimuli. The data suggest that REM sleep fosters the consolidation of emotional memories but has no effect on the affective evaluation of the remembered contents. Copyright © 2015 The Authors. Published by Elsevier Inc. All rights reserved.

  2. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  3. Effects of stress related acute exercise on consolidation of implicit motor memory

    Directory of Open Access Journals (Sweden)

    Farhad Ghadiri

    2012-12-01

    Full Text Available Introduction: Extensive evidence documents arousal modulation of declarative memory in humans. However, little is known about the arousal modulation of implicit motor memory. The purpose of this study was to examine the effects of a post-acquisition acute exercise stress on implicit motor memory consolidation.Materials and Methods: Forty healthy subjects were randomly divided into stress (10 men and 10 woman and non- stress (10 men and 10 woman groups. Experiment consisted of two phases of acquisition and retention. Serial Color matching (SCM task was used for this study. In acquisition period, all groups practiced the task for six blocks of 150 trials. Following, the stress group performed exercise on a treadmill until the moment of exhaustion while the non stress group did rest. In retention, all groups practiced the SCM task in one block. During the experiment the trends of saliva cortisol changes were measured.Results: Acute exercise stress leads to a significant increase in salivary cortisol level. While the non-stress group did not show enhancement of SCRT learning across the 24 hours delay interval, the stress group showed substantial enhancement across the same time (P<0.05.Conclusion: Our findings indicate that acute stress after acquisition can facilitate the implicit motor memory consolidation.

  4. Involvement of noradrenergic and corticoid receptors in the consolidation of the lasting anxiogenic effects of predator stress.

    Science.gov (United States)

    Adamec, R; Muir, C; Grimes, M; Pearcey, K

    2007-05-16

    The roles of beta-NER (beta-noradrenergic receptor), GR (glucocorticoid) and mineral corticoid receptors (MR) in the consolidation of anxiogenic effects of predator stress were studied. One minute after predator stress, different groups of rats were injected (ip) with vehicle, propranolol (beta-NER blocker, 5 and 10 mg/kg), mifepristone (RU486, GR blocker, 20 mg/kg), spironolactone (MR blocker, 50 mg/kg), propranolol (5 mg/kg) plus RU486 (20 mg/kg) or the anxiolytic, chloradiazepoxide (CPZ, 10 mg/kg). One week later, rodent anxiety was assessed in elevated plus maze, hole board, light/dark box, social interaction and acoustic startle. Considering all tests except startle, propranolol dose dependently blocked consolidation of lasting anxiogenic effects of predator stress in all tests. GR receptor block alone was ineffective. However, GR block in combination with an ineffective dose of propranolol did blocked consolidation of predator stress effects in all tests, suggesting a synergism between beta-NER and GR. Surprisingly, MR block prevented consolidation of anxiogenic effects in all tests except the light/dark box. CPZ post stress was ineffective against the anxiogenic impact of predator stress. Study of startle was complicated by the fact that anxiogenic effects of stress on startle amplitude manifested as both an increase and a decrease in startle amplitude. Suppression of startle occurred in stressed plus vehicle injected groups handled three times prior to predator stress. In contrast, stressed plus vehicle rats handled five times prior to predator stress showed increases in startle, as did all predator stressed only groups. Mechanisms of consolidation of the different startle responses appear to differ. CPZ post stress blocked startle suppression but not enhancement of startle. Propranolol post stress had no effect on either suppression or enhancement of startle. GR block alone post stress prevented suppression of startle, but not enhancement. In contrast

  5. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  6. A Matched-Case Comparison to Explore the Role of Consolidation Chemotherapy After Concurrent Chemoradiation in Cervical Cancer

    Energy Technology Data Exchange (ETDEWEB)

    Choi, Chel Hun; Lee, Yoo-Young; Kim, Min Kyu; Kim, Tae-Joong; Lee, Jeong-Won [Department of Obstetrics and Gynecology, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul (Korea, Republic of); Nam, Hee Rim; Huh, Seung Jae [Department of Radiation Oncology, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul (Korea, Republic of); Lee, Je-Ho; Bae, Duk-Soo [Department of Obstetrics and Gynecology, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul (Korea, Republic of); Kim, Byoung-Gie, E-mail: bksong.kim@samsung.com [Department of Obstetrics and Gynecology, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul (Korea, Republic of)

    2011-12-01

    Purpose: The aim of this study was to compare the efficacy and toxicity of consolidation chemotherapy after concurrent chemoradiation (CCRT) and CCRT alone in patients with locally advanced cervical carcinoma. Methods and Materials: Using medical records from January 2001 to December 2007, 39 patients treated with consolidation chemotherapy after CCRT (Group 1) were matched to 39 patients treated with CCRT alone (Group 2). Consolidation chemotherapy consisted of three additional cycles of chemotherapy with cisplatin 60 mg/m{sup 2} (Day 1) and 5-fluorouracil 1,000 mg/m{sup 2} per day (Days 1-5) given every 3 weeks. The primary endpoint was overall survival. Results: During a median follow-up period of 35 months (range, 8-96 months), 10 (25.6%) and 16 (41.0%) patients showed disease progression in Groups 1 and 2, respectively. Distant recurrence with or without locoregional/lymphogenous recurrence occurred more frequently in Group 2 than in Group 1 (23.1% vs. 7.7%, p = 0.06). By contreast, there was no difference in locoregional or lymphogenous recurrence between the two groups. The rate of overall survival was higher in Group 1 than in Group 2 (92.7% vs. 69.9%, p = 0.042), whereas the difference in progression-free survival between the groups was not statistically significant (70.1% vs. 55.1%, p = 0.079). Although the difference was not statistically significant, neutropenia was more common in Group 1 than in Group 2 (10.9% vs. 4.7%, p = 0.07). Conclusions: Consolidation chemotherapy after CCRT may improve survival and reduce distant recurrence without additional toxicity compared to CCRT alone in patients with locally advanced cervical carcinoma.

  7. 17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

    Science.gov (United States)

    2010-04-01

    ... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of... consolidated financial statements principles of inclusion or exclusion which will clearly exhibit the financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated financial...

  8. 17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.

    Science.gov (United States)

    2010-04-01

    ... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...

  9. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  10. Chemical composition and nutritional value of the freezing consolidated burgers (Kilka–Silver carp during cold storage

    Directory of Open Access Journals (Sweden)

    S Fathi

    2014-05-01

    Full Text Available Consolidated fish burger is a new product which is a combination of common Kilka (Clupeonellacultriventriscaspia and Silver carp (Hypophthalmichthys molitrix minced with flavors, fillers, vegetables and tofu dressing. Consolidated fish burger is produced in order to boost the nutritional value and to reduce the cost of end product. This study aimed to investigate the variations in the composition of consolidated burger during 4 months of storage at -18 °C. For this purpose, 4 types of burgers with a combination of a various percentages of Kilka and Silver carp were produced. The chemical composition by means of total protein, fat, moisture and ash contents were evaluated during preparation (zero phase and 4 months of storage. Results showed that at zero-phase protein% and moisture% in raw Silver carp was higher, whereas fat% and ash% in Kilka was found higher. Protein content in all groups was decreased during 4 months of storage. The decreasing rate was more rapid in control group as well as treatment 3. Fat percentage was dropped during the storage period and the decreasing trend in treatment 2 was found higher. In the case of moisture, the percentage was declined in all groups and in treatment 1, in particular. Considering the results, it was concluded that freezing could significantly decrease the nutritional value of the consolidated Burgers.

  11. What drives sleep-dependent memory consolidation: greater gain or less loss?

    Science.gov (United States)

    Fenn, Kimberly M; Hambrick, David Z

    2013-06-01

    When memory is tested after a delay, performance is typically better if the retention interval includes sleep. However, it is unclear what accounts for this well-established effect. It is possible that sleep enhances the retrieval of information, but it is also possible that sleep protects against memory loss that normally occurs during waking activity. We developed a new research approach to investigate these possibilities. Participants learned a list of paired-associate items and were tested on the items after a 12-h interval that included waking or sleep. We analyzed the number of items gained versus the number of items lost across time. The sleep condition showed more items gained and fewer items lost than did the wake condition. Furthermore, the difference between the conditions (favoring sleep) in lost items was greater than the difference in gain, suggesting that loss prevention may primarily account for the effect of sleep on declarative memory consolidation. This finding may serve as an empirical constraint on theories of memory consolidation.

  12. Accounting Students' Reflections on a Regional Internship Program

    Directory of Open Access Journals (Sweden)

    Bonnie Cord

    2010-09-01

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

  13. Time course of scopolamine effect on memory consolidation and forgetting in rats.

    Science.gov (United States)

    Popović, Miroljub; Giménez de Béjar, Verónica; Popović, Natalija; Caballero-Bleda, María

    2015-02-01

    The effect of scopolamine on the consolidation and forgetting of emotional memory has not been completely elucidated yet. The aim of the present study was to investigate the time course of scopolamine effect on consolidation and forgetting of passive avoidance response. In a first experiment of the present study, we tested the effect of scopolamine (1mg/kg, i.p., immediately after acquisition), on 24h and 48h retention performance of the step-through passive avoidance task, in adult male Wistar rats. On the 24h retested trial, the latency of the passive avoidance response was significantly lower, while on the 48h retested trial it was significantly higher in scopolamine than in the saline-treated group. In a second experiment, we assessed the 24h time course of scopolamine (1mg/kg) effect on memory consolidation in passive avoidance task. We found that scopolamine administration only within the first six and half hours after acquisition improved memory consolidation in 48h retention performance. Finally, a third experiment was performed on the saline- and scopolamine-treated rats (given immediately after acquisition) that on the 48h retention test did not step through into the dark compartment during the cut-off time. These animals were retested weekly for up to first three months, and after that, every three months until the end of experiment (i.e., 15 months after acquisition). The passive avoidance response in the saline treated group lasted up to 6 weeks after acquisition, while in the scopolamine treated group 50% of animals conserved the initial level of passive avoidance response until the experiment end point. In conclusion, the present data suggest that (1) improving or impairment effect of scopolamine given in post-training periods depends on delay of retention trial, (2) memory consolidation process could be modify by scopolamine within first six and half hours after training and (3) scopolamine could delay forgetting of emotional memory. Copyright

  14. EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS?

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2012-07-01

    Full Text Available The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the European Parliament and European Council on the 19th of July 2002, which regulates the application of IAS/IFRS regarding the financial reporting of listed European companies. The conclusions of the paper were drawn after the completion of a thorough analysis performed by using correlation and/ or association coefficients, namely: the Jaccard’s Correlation Coefficients, Rogers and Tanimoto Coefficient, Lance and Williams Coefficient and Binary Euclidian Distance Coefficient. The results lead us to conclude that although our first hypothesis is verified, the degree of harmonization between the accounting systems of EU Member States could be truly quantified only through an analysis of the material accounting harmonization, more precisely by analyzing the way the companies put into practice the requirements imposed through the EC Regulation No. 1606/2002.

  15. 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

  16. Off-line concomitant release of dopamine and glutamate involvement in taste memory consolidation.

    Science.gov (United States)

    Guzmán-Ramos, Kioko; Osorio-Gómez, Daniel; Moreno-Castilla, Perla; Bermúdez-Rattoni, Federico

    2010-07-01

    It has been postulated that memory consolidation process requires post-learning molecular changes that will support long-term experiences. In the present study, we assessed with in vivo microdialysis and capillary electrophoresis whether such changes involve the release of neurotransmitters at post-acquisition stages. Using conditioned taste aversion paradigm we observed spontaneous off-line (i.e. in absence of stimulation) dopamine and glutamate reactivation within the insular cortex about 45 min after the stimuli association. These increments did not appear in control groups that were unable to acquire the task, and it seems to be dependent on amygdala activity since its reversible inactivation by tetrodotoxin impaired cortical off-line release of both neurotransmitters and memory consolidation. In addition, blockade of dopaminergic D1 and/or NMDA receptors before the off-line activity impaired long- but not short-term memory. These results suggest that off-line extracellular increments of glutamate and dopamine have a significant functional role in consolidation of taste memory.

  17. Memory consolidation and expression of object recognition are susceptible to retroactive interference.

    Science.gov (United States)

    Villar, María Eugenia; Martinez, María Cecilia; Lopes da Cunha, Pamela; Ballarini, Fabricio; Viola, Haydee

    2017-02-01

    With the aim of analyzing if object recognition long-term memory (OR-LTM) formation is susceptible to retroactive interference (RI), we submitted rats to sequential sample sessions using the same arena but changing the identity of a pair of objects placed in it. Separate groups of animals were tested in the arena in order to evaluate the LTM for these objects. Our results suggest that OR-LTM formation was retroactively interfered within a critical time window by the exploration of a new, but not familiar, object. This RI acted on the consolidation of the object explored in the first sample session because its OR-STM measured 3h after training was not affected, whereas the OR-LTM measured at 24h was impaired. This sample session also impaired the expression of OR memory when it took place before the test. Moreover, local inactivation of the dorsal Hippocampus (Hp) or the medial Prefrontal Cortex (mPFC) previous to the exploration of the second pair of objects impaired their consolidation restoring the LTM for the objects explored in the first session. This data suggests that both brain regions are involved in the processing of OR-memory and also that if those regions are engaged in another process before finishing the first consolidation process its LTM will be impaired by RI. Copyright © 2016 Elsevier Inc. All rights reserved.

  18. Sleep-dependent consolidation patterns reveal insights into episodic memory structure.

    Science.gov (United States)

    Oyanedel, Carlos N; Sawangjit, Anuck; Born, Jan; Inostroza, Marion

    2018-05-18

    Episodic memory formation is considered a genuinely hippocampal function. Its study in rodents has relied on two different task paradigms, i.e. the so called "what-where-when" (WW-When) task and "what-where-which" (WW-Which) task. The WW-When task aims to assess the memory for an episode as an event bound into its context defined by spatial and distinct temporal information, the WW-Which task lacks the temporal component and introduces, instead, an "occasion setter" marking the broader contextual configuration in which the event occurred. Whether both tasks measure episodic memory in an equivalent manner in terms of recollection has been controversially discussed. Here, we compared in two groups of rats the consolidating effects of sleep on episodic-like memory between both task paradigms. Sampling and test phases were separated by a 90-min morning retention interval which did or did not allow for spontaneous sleep. Results show that sleep is crucial for the consolidation of the memory on both tasks. However, consolidating effects of sleep were stronger for the WW-Which than WW-When task. Comparing performance during the post-sleep test phase revealed that WW-When memory only gradually emerged during the 3-min test period whereas WW-Which memory was readily expressed already from the first minute onward. Separate analysis of the temporal and spatial components of WW-When performance showed that the delayed episodic memory on this task originated from the temporal component which also did not emerge until the third minute of the test phase, whereas the spatial component already showed up in the first minute. In conclusion, sleep differentially affects consolidation on the two episodic-like memory tasks, with the delayed expression of WW-When memory after sleep resulting from preferential coverage of temporal aspects by this task. Copyright © 2018. Published by Elsevier Inc.

  19. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  20. Consolidation properties of the mudstones from the Harwell boreholes

    International Nuclear Information System (INIS)

    McEwen, T.J.; Hobbs, P.; Horseman, S.T.

    1983-03-01

    Long term high stress consolidation tests have been performed on samples of Oxford Clay, Gault clay, Kimmeridge clay and Lower Lias clay from beneath the Atomic Energy Research Establishment, Harwell, Oxfordshire. In addition to calculating the modulus of volume change and the coefficient of consolidation for each sample, reconstruction of the true one-dimensional consolidation behaviour has been attempted. One dimensional vertical permeabilities have been calculated for samples of Oxford Clay and are compared with those measured by hydraulic testing. Tests were performed in a specially modified oedometer cell using an adapted Denison dead weight loading system in order to produce the required high consolidation stresses. Only one sample, that of Kimmeridge Clay, gave a classical and easily interpretable, consolidation curve, and because of this the OCR (Overconsolidation Ratio) values from other curves have been corrected with respect to this one. This discrepancy between laboratory derived OCRs (OCRLAB) and those calculated from geological information (OCRGEOL) is interesting and is ascribed in this report to apparent overconsolidation caused by secondary compression. Hydraulic conductivities calculated from the oedometer tests at the in situ stresses expected in the Oxford Clay at 273 m depth lie in the range from 4.6 to 5.4 x 10 -12 ms -1 . (author)