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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

    2016-07-01

    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. 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.

  3. 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.

  4. Consolidated financial statements

    OpenAIRE

    Kalvasová, Veronika

    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.

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

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    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.

  6. 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.

  7. 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.

  8. Criteria to evaluate effectiveness of creating consolidated group of taxpayers

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    Khaperskaya Alena

    2016-01-01

    Full Text Available Fiscal relations and the mechanisms of their functioning are the subject of studies by foreign and domestic economists, as the taxation relations are what enables the state regulation of the economy. In 2012 the legislative act “On consolidated groups of taxpayers” (CGTs was adopted, setting the norms and rules governing the relations between the tax authority and the taxpayers that are the participants of CGTs. In this regard, CGTs are one of the most important factors in the socio-economic development of the society. One of the main goals while introducing CGTs was improving the economic justifiability of the distribution of profit tax proceeds among the territories of the Russian Federation. In 2012-2014 the possibility of achieving the above-mentioned goal through the introduction of CGTs was evaluated, based on the analysis of the tax base and the profit tax by the respective authority’s jurisdiction, the type of business activities and the consolidated groups of taxpayers.

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

    OpenAIRE

    Gangqiang Kong; Hanlong Liu; Qing Yang; Robert Y. Liang; Hang Zhou

    2013-01-01

    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 ...

  10. 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.

  11. 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

  12. 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.

  13. 26 CFR 1.1502-47 - Consolidated returns by life- nonlife groups.

    Science.gov (United States)

    2010-04-01

    ... consolidated taxable income and the life subgroup computes consolidated partial life insurance company taxable... consolidated taxable income and consolidated partial life insurance company taxable income reduced by life... the computation of nonlife consolidated taxable income or consolidated partial life insurance company...

  14. 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

  15. Origin, consolidation and internationalization of the Mexichem and Tigre business groups

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    Leandro Bruno Santos

    2016-03-01

    Full Text Available In the last three decades, the peripheral countries have played an increasing role on the international scene, mainly with regard to Foreign Direct Investment Flows. This article aims to analyze the productive internationalization strategies adopted by Mexichem and Tigre business groups, largest manufacturers of plastic pipes and fittings in Mexico and Brazil. Throughout the text are highlighted the different trajectories, the main branches, the overseas operations and international integration forms of the business groups. Two important conclusions are indicated. First, the main factors that led to the productive internationalization of both groups were the growing need for new dynamic spaces of capital accumulation, due to the economic slowdown and the market concentration, and participation in the struggle for oligopolistic concentration of the plastic pipes and fittings industry on a global scale. Second, multi-territorial strategies of productive internationalization (sectoral and market entry reflect the consolidation trajectories of these business groups in their respective markets. Our original idea is that the distinctive capabilities built by the groups during the consolidation process in the domestic market have been used to change the patterns of international competition in the pipes and fittings industry at various scales.

  16. Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma: a Nordic Myeloma Study Group randomized phase 3 trial

    Science.gov (United States)

    Gimsing, Peter; Hjertner, Oyvind; Lenhoff, Stig; Laane, Edward; Remes, Kari; Steingrimsdottir, Hlif; Abildgaard, Niels; Ahlberg, Lucia; Blimark, Cecilie; Dahl, Inger Marie; Forsberg, Karin; Gedde-Dahl, Tobias; Gregersen, Henrik; Gruber, Astrid; Guldbrandsen, Nina; Haukås, Einar; Carlson, Kristina; Kvam, Ann Kristin; Nahi, Hareth; Lindås, Roald; Andersen, Niels Frost; Turesson, Ingemar; Waage, Anders; Westin, Jan; Gregersen, Henrik; Frost Andersen, Niels; Gimsing, Peter; Toffner-Clausen, Nilsaage; Abildgaard, Niels; Laane, Edward; Silvennoinen, Raija; Remes, Kari; Steingrimsdottir, Hlif; Lindås, Roald; Gedde-Dahl, Tobias; Guldbrandsen, Nina; Kristin Kvam, Ann; Haukås, Einar; Marie Dahl, Inger; Hjertner, Oyvind; Waage, Anders; Blimark, Cecilie; Mellqvist, Ulf-Henrik; Westin, Jan; Ahlberg, Lucia; Lenhoff, Stig; Turesson, Ingemar; Linder, Olle; Gruber, Astrid; Nahi, Hareth; Forsberg, Karin; Carlson, Kristina

    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 patients were centrally randomly assigned 3 months after ASCT to receive 20 doses of bortezomib given during 21 weeks or no consolidation. The hypothesis was that consolidation therapy would prolong progression-free survival (PFS). The PFS after randomization was 27 months for the bortezomib group compared with 20 months for the control group (P = .05). Fifty-one of 90 patients in the treatment group compared with 32 of 90 controls improved their response after randomization (P = .007). No difference in overall survival was seen. Fatigue was reported more commonly by the bortezomib-treated patients in self-reported quality-of-life (QOL) questionnaires, whereas no other major differences in QOL were recorded between the groups. Consolidation therapy seemed to be beneficial for patients not achieving at least a very good partial response (VGPR) but not for patients in the ≥ VGPR category at randomization. Consolidation with bortezomib after ASCT in bortezomib-naive patients improves PFS without interfering with QOL. This trial was registered at www.clinicaltrials.gov as #NCT00417911. PMID:23616624

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

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    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.

  18. Consolidated criteria for reporting qualitative research (COREQ): a 32-item checklist for interviews and focus groups.

    Science.gov (United States)

    Tong, Allison; Sainsbury, Peter; Craig, Jonathan

    2007-12-01

    Qualitative research explores complex phenomena encountered by clinicians, health care providers, policy makers and consumers. Although partial checklists are available, no consolidated reporting framework exists for any type of qualitative design. To develop a checklist for explicit and comprehensive reporting of qualitative studies (in depth interviews and focus groups). We performed a comprehensive search in Cochrane and Campbell Protocols, Medline, CINAHL, systematic reviews of qualitative studies, author or reviewer guidelines of major medical journals and reference lists of relevant publications for existing checklists used to assess qualitative studies. Seventy-six items from 22 checklists were compiled into a comprehensive list. All items were grouped into three domains: (i) research team and reflexivity, (ii) study design and (iii) data analysis and reporting. Duplicate items and those that were ambiguous, too broadly defined and impractical to assess were removed. Items most frequently included in the checklists related to sampling method, setting for data collection, method of data collection, respondent validation of findings, method of recording data, description of the derivation of themes and inclusion of supporting quotations. We grouped all items into three domains: (i) research team and reflexivity, (ii) study design and (iii) data analysis and reporting. The criteria included in COREQ, a 32-item checklist, can help researchers to report important aspects of the research team, study methods, context of the study, findings, analysis and interpretations.

  19. Innovation in Accounting Tasks: Empirical Study in Two Professional Groups

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    Célia Cristina da Silva Vicente

    2016-09-01

    Full Text Available The aim of this study is to contribute to the knowledge on innovation in accounting tasks, from the point of view of two professional groups. Its goals are: evaluating the importance given by the professionals to accounting tasks; identifying whether there is convergence between the two professional groups, regarding the importance of the tasks; examining whether there is an association between the professionals’ individual characteristics and the importance they attach to the tasks. Two professional groups were surveyed: 105 financial officers of the top 500 Portuguese companies; and 412 Chartered Accountants. The results obtained allowed us to conclude that the respondents attach more importance to the traditional tasks, linked to the concept of a monetary-oriented accountant, and less importance to the more innovative tasks, related to business strategy; there is no convergence between the two professional groups in terms of the importance of the accountants’ participation in the strategic tasks. Regarding the association between individual characteristics and the level of importance assigned to the accounting tasks, we found an influence of the following characteristics: gender; academic degree of the professionals; and the institution where that degree was obtained.

  20. 76 FR 13696 - Admiralty Holding Co., American Consolidated Management Group, Inc., DnC Multimedia Corp., Dorsey...

    Science.gov (United States)

    2011-03-14

    ... From the Federal Register Online via the Government Publishing Office SECURITIES AND EXCHANGE COMMISSION Admiralty Holding Co., American Consolidated Management Group, Inc., DnC Multimedia Corp., Dorsey... is a lack of current and accurate information concerning the securities of DnC Multimedia Corp...

  1. Group Work and Undergraduate Accounting Students: A Bourdieusian Analysis

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    Teviotdale, Wilma W.; 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.…

  2. 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

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

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    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

  4. Accountable Metadata-Hiding Escrow: A Group Signature Case Study

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    Kohlweiss Markulf

    2015-06-01

    Full Text Available A common approach to demands for lawful access to encrypted data is to allow a trusted third party (TTP to gain access to private data. However, there is no way to verify that this trust is well placed as the TTP may open all messages indiscriminately. Moreover, existing approaches do not scale well when, in addition to the content of the conversation, one wishes to hide one’s identity. Given the importance of metadata this is a major problem. We propose a new approach in which users can retroactively verify cryptographically whether they were wiretapped. As a case study, we propose a new signature scheme that can act as an accountable replacement for group signatures, accountable forward and backward tracing signatures.

  5. Integration of New Information with Active Memory Accounts for Retrograde Amnesia: A Challenge to the Consolidation/Reconsolidation Hypothesis?

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    Gisquet-Verrier, Pascale; Lynch, Joseph F; Cutolo, Pasquale; Toledano, Daniel; Ulmen, Adam; Jasnow, Aaron M; Riccio, David C

    2015-08-19

    Active (new and reactivated) memories are considered to be labile and sensitive to treatments disrupting the time-dependent consolidation/reconsolidation processes required for their stabilization. Active memories also allow the integration of new information for updating memories. Here, we investigate the possibility that, when active, the internal state provided by amnesic treatments is represented and integrated within the initial memory and that amnesia results from the absence of this state at testing. We showed in rats that the amnesia resulting from systemic, intracerebroventricular and intrahippocampal injections of the protein synthesis inhibitor cycloheximide, administered after inhibitory avoidance training or reactivation, can be reversed by a reminder, including re-administration of the same drug. Similar results were obtained with lithium chloride (LiCl), which does not affect protein synthesis, when delivered systemically after training or reactivation. However, LiCl can induce memory given that a conditioned taste aversion was obtained for a novel taste, presented just before conditioning or reactivation. These results indicate that memories can be established and maintained without de novo protein synthesis and that experimental amnesia may not result from a disruption of memory consolidation/reconsolidation. The findings more likely support the integration hypothesis: posttraining/postreactivation treatments induce an internal state, which becomes encoded with the memory, and should be present at the time of testing to ensure a successful retrieval. This integration concept includes most of the previous explanations of memory recovery after retrograde amnesia and critically challenges the traditional memory consolidation/reconsolidation hypothesis, providing a more dynamic and flexible view of memory. This study provides evidence challenging the traditional consolidation/reconsolidation hypotheses that have dominated the literature over the past

  6. Legislative demands and economic realities: company and group accounts compared

    NARCIS (Netherlands)

    Goncharov, I.; Werner, J.R.; Zimmermann, J.

    2009-01-01

    In many countries, not only one but several sets of accounts have to be prepared and disclosed by (holding) companies. This paper investigates the possibly different economic functions of these sets of accounts by looking at the German dual financial reporting system, in which company (single) and

  7. 77 FR 31786 - Regulations Revising Rules Regarding Agency for a Consolidated Group

    Science.gov (United States)

    2012-05-30

    ... foreign common parent). This rule recognizes that foreign agents may present unique logistical issues, and... identifies the group's agent. Balancing special logistical issues and the importance of continual agency, the.... Example 3. Reverse triangular merger of the agent for the group where the agent for the group remains the...

  8. A cellular automation model accounting for bicycle's group behavior

    Science.gov (United States)

    Tang, Tie-Qiao; Rui, Ying-Xu; Zhang, Jian; Shang, Hua-Yan

    2018-02-01

    Recently, bicycle has become an important traffic tool in China, again. Due to the merits of bicycle, the group behavior widely exists in urban traffic system. However, little effort has been made to explore the impacts of the group behavior on bicycle flow. In this paper, we propose a CA (cellular automaton) model with group behavior to explore the complex traffic phenomena caused by shoulder group behavior and following group behavior on an open road. The numerical results illustrate that the proposed model can qualitatively describe the impacts of the two kinds of group behaviors on bicycle flow and that the effects are related to the mode and size of group behaviors. The results can help us to better understand the impacts of the bicycle's group behaviors on urban traffic system and effectively control the bicycle's group behavior.

  9. Impact of Group Exams in a Graduate Intermediate Accounting Class

    Science.gov (United States)

    Bay, Darlene; Pacharn, Parunchana

    2017-01-01

    Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in…

  10. Consolidated criteria for reporting qualitative research (COREQ): a 32-item checklist for interviews and focus groups

    National Research Council Canada - National Science Library

    Tong, Allison; Sainsbury, Peter; Craig, Jonathan

    2007-01-01

    ... (indepth interviews and focus groups). Methods We performed a comprehensive search in Cochrane and Campbell Protocols, Medline, CINAHL, systematic reviews of qualitative studies, author or reviewer guidelines of major medical journals...

  11. IAS 27 Consolidated and Separate Financial Statements - A Closer Look

    OpenAIRE

    Muthupandian, K S

    2010-01-01

    The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent. The standard also provides guidance on the presentation of investments in subsidiaries, jointly controlled entities and associates in separate financial statements. The objective of IAS 27 is t...

  12. Consolidation Waves

    OpenAIRE

    Berg, Ward; Smit, Han

    2007-01-01

    textabstractThis paper explains why consolidation acquisitions occur in waves and it predicts the differing role each firm is likely to play in the consolidation game. We propose that whether a firm assumes the role of rival consolidator, target, or passive observer depends on the position of the firm relative to the entity that merges first. Our model predicts that an initial acquisition triggers a wave of follow-on acquisitions, where the process of asset accumulation by the consolidator is...

  13. 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…

  14. 78 FR 61387 - Supermedia LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex...

    Science.gov (United States)

    2013-10-03

    ... Division, Accounting Management Group (TA-W-82,680) and the Listing Management ] Group (TA-W-82,680B), St... Employment and Training Administration Supermedia LLC, Publishing Operations Divison, Account Management..., Florida; Supermedia LLC, Publishing Operations Divison, Listing Management Group, a Subsidiary of Dex...

  15. 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...

  16. 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…

  17. 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…

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

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    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.

  19. Kentucky's Consolidated State Application: Revised Accountability Workbook. State Grants under Title IX, Part C, Section 9302 of the Elementary and Secondary Education Act (Public Law 107-110)

    Science.gov (United States)

    US Department of Education, 2006

    2006-01-01

    This workbook, submitted by the Kentucky Department of Education to the U.S. Department of Education, is for State Grants under Title IX, Part C, Section 9302 of the Elementary and Secondary Education Act (Public Law 107-110). By January 31, 2003, States must complete and submit to the Department this Consolidated State Application Accountability…

  20. 40 CFR 35.509 - Consolidated grants.

    Science.gov (United States)

    2010-07-01

    ... Consolidated grants. Any applicant eligible to receive funds from more than one environmental program may... consolidated budget must identify each environmental program to be included, the amount of each program's funds... consolidated grants must account for grant funds in accordance with the funds' environmental program sources...

  1. 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…

  2. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

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    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.

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

    Science.gov (United States)

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

    2017-01-01

    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.

  4. 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

  5. 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.

  6. Peer Group Norms and Accountability Moderate the Effect of School Norms on Children's Intergroup Attitudes

    Science.gov (United States)

    McGuire, Luke; Rutland, Adam; Nesdale, Drew

    2015-01-01

    The present study examined the interactive effects of school norms, peer norms, and accountability on children's intergroup attitudes. Participants (n = 229) aged 5-11 years, in a between-subjects design, were randomly assigned to a peer group with an inclusion or exclusion norm, learned their school either had an inclusion norm or not, and were…

  7. 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

  8. 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.

  9. Consolidation of glycosyl hydrolase family 30 : a dual domain 4/7 hydrolase family consisting of two structurally distinct groups

    Science.gov (United States)

    Franz J. St John; Javier M. Gonzalez; Edwin Pozharski

    2010-01-01

    In this work glycosyl hydrolase (GH) family 30 (GH30) is analyzed and shown to consist of its currently classified member sequences as well as several homologous sequence groups currently assigned within family GH5. A large scale amino acid sequence alignment and a phylogenetic tree were generated and GH30 groups and subgroups were designated. A partial rearrangement...

  10. The effect of Health Savings Accounts on group health insurance coverage.

    Science.gov (United States)

    Ye, Jinqi

    2015-12-01

    This paper presents new empirical evidence on the impact of tax subsidies for Health Savings Accounts (HSAs) on group insurance coverage. HSAs are tax-free health care expenditure savings accounts. Coupled with high deductible health insurance plans (HDHPs), they together represent new health insurance options. The tax advantage of HSAs expands the group health insurance market by making health care more affordable. Using individual level data from the Current Population Survey and exploiting policy variation by state and year from 2004 to 2012, I find that HSA tax subsidies increase small-group coverage by a statistically significant 2.5 percentage points, although not coverage in larger firms. Moreover, if the tax price of HSA contribution decreases by 10 cents, small-group insurance coverage increases by almost 2 percentage points. I also find that for older workers or less-educated workers, HSA subsidies are associated with 2-3 percentage point increase in their group insurance coverage. Copyright © 2015 Elsevier B.V. All rights reserved.

  11. 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.

  12. Karyotype plus NPM1 mutation status defines a group of elderly patients with AML (≥60 years) who benefit from intensive post-induction consolidation therapy.

    Science.gov (United States)

    Sperr, Wolfgang R; Zach, Otto; Pöll, Iris; Herndlhofer, Susanne; Knoebl, Paul; Weltermann, Ansgar; Streubel, Berthold; Jaeger, Ulrich; Kundi, Michael; Valent, Peter

    2016-12-01

    Although it is generally appreciated that a subset of elderly patients with acute myeloid leukemia (AML) may benefit from intensive consolidation, little is known about variables predicting such benefit. We analyzed 192 consecutive patients with de novo AML aged ≥60 years who were treated with intensive chemotherapy. About 115 patients (60%) achieved complete hematologic remission (CR). Among several parameters, the karyotype was the only independent variable predicting CR (P karyotype and mutated NPM1 (NPM1mut) were independent predictors of survival. NPM1mut showed a particular prognostic impact in patients with normal (CN) or non-monosomal (Mkneg) karyotype by Haemato-Oncology Foundation for Adults in the Netherlands (HOVON)-criteria, or intermediate karyotype by Southwest Oncology Group (SWOG)-criteria. The median CCR was 0.94, 1.6, 0.9, and 0.5 years for core-binding-factor, CN/Mkneg-NPM1mut, CN/Mkneg-NPM1-wild-type AML, and AML with monosomal karyotype, respectively, and the 5-year survival was 25%, 39%, 2%, and 0%, respectively (P < 0.05). Similar results (0.9, 1.5, 0.9, and 0.5 years) were obtained using modified SWOG criteria and NPM1 mutation status (P < 0.05). In summary, elderly patients with CN/Mkneg-NPM1mut or CBF AML can achieve long term CCR when treated with intensive induction and consolidation therapy whereas most elderly patients with CN/Mkneg-NPM1wt or Mkpos AML may not benefit from intensive chemotherapy. For these patients either hematopoietic-stem-cell-transplantation or alternative treatments have to be considered. Am. J. Hematol. 91:1239-1245, 2016. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

  13. 40 CFR 35.109 - Consolidated grants.

    Science.gov (United States)

    2010-07-01

    ... grants. (a) Any applicant eligible to receive funds from more than one environmental program may submit... consolidated budget must identify each environmental program to be included, the amount of each program's funds... consolidated grants must account for grant funds in accordance with the funds' environmental program sources...

  14. 75 FR 66797 - PricewaterhouseCoopers LLP (“PwC”) Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... Employment and Training Administration PricewaterhouseCoopers LLP (``PwC'') Internal Firm Services Client... read PricewaterhouseCoopers LLP (``PwC''), Internal Firm Services Client Account Administrators Group... PricewaterhouseCoopers LLP (``PwC''), Internal Firm Services Client Account Administrators Group. The amended...

  15. 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.

  16. 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

  17. 75 FR 66796 - Pricewaterhousecoopers LLP (“PwC”), Internal Firm Services Client Account Administrators Group...

    Science.gov (United States)

    2010-10-29

    ... Employment and Training Administration Pricewaterhousecoopers LLP (``PwC''), Internal Firm Services Client... subject firm should read PricewaterhouseCoopers LLP (``PwC''), Internal Firm Services Client Account... subject firm to read PricewaterhouseCoopers LLP (``PwC''), Internal Firm Services Client Account...

  18. Fuel consolidation demonstration: Consolidation concept development

    Energy Technology Data Exchange (ETDEWEB)

    1990-02-01

    EPRI, Northeast utilities Service Company (NUSCO), DOE, Baltimore Gas Electric Company, and Combustion Engineering, Inc. (C-E) are engaged in a program to develop a system for consolidating spent fuel, in which the consolidated fuel will be licensable by NRC for storage in the spent-fuel storage pool. Fuel consolidation offers a means of substantially increasing the capacity of spent-fuel storage pools. Consolidation equipment design, development, construction, and testing are being performed by C-E in Windsor, Connecticut. Seismic and structural evaluation of the capability of the Millstone Unit 2 spent-fuel pool and building to accommodate the increased fuel capacity is being conducted by NUSCO. NUSCO plans to obtain a license to store consolidated fuel in the Millstone-2 spent-fuel storage pool. NUSCO also plans to perform a hot demonstration of the integrated consolidation system with spent fuel at Millstone-2. This report describes the consolidation system design that forms the basis for the detailed design of the equipment comprising the system, including information on the fabrication and testing of the equipment. Appendix B describes an evaluation of the ability of the system under development to consolidate LWR spent-fuel assemblies other than the 14 {times} 14 fuel of C-E design stored at Millstone-2. A comparison was made of fuel-assembly designs on the basis of information available in open literature. It was concluded that with appropriate dimensional modifications the spent-fuel consolidation system equipment design is applicable to almost all PWR fuel-assembly configurations. 8 refs., 20 figs.

  19. 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.

  20. 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)

  1. 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.

  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. Simultaneous consolidation and creep

    DEFF Research Database (Denmark)

    Krogsbøll, Anette

    1997-01-01

    Materials that exhibit creep under constant effective stress typically also show rate dependent behavior. The creep deformations and the rate sensitive behavior is very important when engineering and geological problems with large time scales are considered. When stress induced compaction (consol...... (consolidation) is retarded by slow drainage of excess pore pressure it is expected that consolidation and creep occur simultaneously. A constitutive model adressing the problems of rate sensitive behavior and simultaneous consolidation and creep is presented....

  5. 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

  6. 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...

  7. Closures and Consolidation

    Science.gov (United States)

    Haiming, Liu; Gaowa, Naren; Shu, Wang

    2013-01-01

    With the advancements of nine years of universal compulsory education, the development of China's basic education has resulted in new demands aimed at improving the overall quality of basic education in rural areas. Closings and consolidation are important measures in this regard. In the process of merging and consolidation, the construction of a…

  8. Social Presence and Online Collaborative Small Group Work: A Socioconstructivist Account

    Science.gov (United States)

    Remesal, Ana; Colomina, Rosa

    2013-01-01

    We approach the construct of social presence (SP) from a socio-cultural perspective, taking it as an essential component of computer supported collaborative learning (CSCL) process. We present a qualitative case study in which sixteen student-teachers carried out a computer supported collaborative writing activity in small groups during six weeks.…

  9. Children's responses to social atypicality among group members - advantages of a contextualized social developmental account.

    Science.gov (United States)

    Abrams, Dominic; Rutland, Adam; Palmer, Sally B; Purewal, Kiran

    2014-09-01

    Abrams, Rutland, Palmer, Ferrell, and Pelletier (2014) showed that better second-order mental state understanding facilitates 6-7-year-olds' ability to link a partially disloyal child's atypicality to inclusive or exclusive reactions by in-group or outgroup members. This finding is interpreted in terms of predictions from the developmental subjective group dynamics model. We respond to thoughtful commentaries by Rhodes and Chalik, Patterson, and Rakoczy. Children face a significant developmental challenge in becoming able to recognize and interpret social atypicality in intergroup contexts. Researching that ability to contextualize judgements raises new questions about the nature of peer inclusion and exclusion, about children's social cognition, and about the way that social cognitive development and social experience combine. Rather than individual-focused cognition taking priority over category-based cognition, we argue the two become more systematically integrated during development. We note that loyalty is but one example of typicality, and we also consider the role of more advanced perspective taking among older children, and the role of multiple classification skill among younger children, as well as potential implications for intervention to reduce peer victimization and prejudice. © 2014 The British Psychological Society.

  10. Consolidation of vocabulary is associated with sleep in typically developing children, but not in children with dyslexia.

    Science.gov (United States)

    Smith, Faye R H; Gaskell, M Gareth; Weighall, Anna R; Warmington, Meesha; Reid, Alexander M; Henderson, Lisa M

    2017-12-11

    Sleep is known to play an active role in consolidating new vocabulary in adults; however, the mechanisms by which sleep promotes vocabulary consolidation in childhood are less well understood. Furthermore, there has been no investigation into whether previously reported differences in sleep architecture might account for variability in vocabulary consolidation in children with dyslexia. Twenty-three children with dyslexia and 29 age-matched typically developing peers were exposed to 16 novel spoken words. Typically developing children showed overnight improvements in novel word recall; the size of the improvement correlated positively with slow wave activity, similar to previous findings with adults. Children with dyslexia showed poorer recall of the novel words overall, but nevertheless showed overnight improvements similar to age-matched peers. However, comparisons with younger children matched on initial levels of novel word recall pointed to reduced consolidation in dyslexics after 1 week. Crucially, there were no significant correlations between overnight consolidation and sleep parameters in the dyslexic group. This suggests a reduced role of sleep in vocabulary consolidation in dyslexia, possibly as a consequence of lower levels of learning prior to sleep, and highlights how models of sleep-associated memory consolidation can be usefully informed by data from typical and atypical development. © 2017 John Wiley & Sons Ltd.

  11. 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.

  12. 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...

  13. THE "PARENT" COMPANY, PART OF THE ACCOUNTING ENTITY GROUP, IN THE CURRENT NATIONAL AND INTERNATIONAL LEGISLATIVE CONTEXT

    Directory of Open Access Journals (Sweden)

    Eugeniu, TURLEA

    2013-12-01

    Full Text Available Study's objectives include: 1. Knowledge of the economic context of classification of the parent company in the group of accounting entities, in order to establish the development needs, resources and the activity conduct of private economic group versus State-held economic group. 2. Systematic analysis of the economic potential at the legislative level, in order to identify differences in corporate governance as an instrument to increase the performance of private economic interest group versus State-held group and integration into a general descriptive context to facilitate the use of available information in their field of interest, the exchange of experiences and best practices. The premise of this paper is intended to be a starting point in an active approach and encouragement of economic entities to meet economic groups in order to have easier access to sources of funding and to provide economic stability and credibility in the industry where they activate. The research is experimental, both qualitative and quantitative, by explaining the current national and international legal context of the studied phenomenon. The information are based on the bibliographical and direct documentation on reality, direct contact of primary documents, as well as on decision-making persons in such group companies. Information about the status of the studied phenomenon anchored in the national economic reality is estimated to be obtained.

  14. 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

  15. Serial practice impairs motor skill consolidation.

    Science.gov (United States)

    Neville, Kristin-Marie; Trempe, Maxime

    2017-09-01

    Recent reports have revealed that motor skill learning is impaired if two skills are practiced one after the other, that is before the first skill has had the time to become consolidated. This suggests that motor skills should be practiced in isolation from one another to minimize interference. At the moment, little is known about the effect of practice schedules high in contextual interference on motor skill consolidation. In Experiment 1, we investigated whether a serial practice schedule impairs motor skill consolidation. Participants had to learn two distinct sequences of finger movements (A and B) under either a blocked practice schedule or a serial practice schedule before being retested the following day. A control group also practiced Sequence A only. Our results revealed that a blocked practice schedule led to no interference between the sequences, whereas a serial practice schedule impaired the consolidation of Sequence B. In Experiment 2, we investigated the origin of the interference caused by a serial practice schedule by replacing the physical practice of Sequence A with either the observation of a model performing Sequence A or by asking participants to produce random finger movements. Our results revealed that both tasks interfered with the consolidation of Sequence B. Thus, we suggest that a serial practice schedule impairs motor skill consolidation through a conflict in the brain networks involved in the acquisition of the cognitive representation of the sequence and its execution.

  16. 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.

  17. Consolidating BPR with CALS

    DEFF Research Database (Denmark)

    Larsen, Michael Holm; Leinsdorff, Torben; Madsen, Claus

    1999-01-01

    the efficiency of the concept. However, limited directions are provided.This article suggests that Continuous Acquisition and Lifecycle Support (CALS) is a viable concept to complement and thus consolidate BPR. This is based on two hypotheses stating that CALS provides guidelines for applying IT to increase...

  18. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

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

    2014-01-01

    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...

  19. 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...

  20. 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.

  1. 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...... patients were centrally randomly assigned 3 months after ASCT to receive 20 doses of bortezomib given during 21 weeks or no consolidation. The hypothesis was that consolidation therapy would prolong progression-free survival (PFS). The PFS after randomization was 27 months for the bortezomib group compared......-reported quality-of-life (QOL) questionnaires, whereas no other major differences in QOL were recorded between the groups. Consolidation therapy seemed to be beneficial for patients not achieving at least a very good partial response (VGPR) but not for patients in the ≥ VGPR category at randomization...

  2. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

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

    2016-01-01

    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...... 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....

  3. 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.

  4. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

    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......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...

  5. 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…

  6. Beyond compliance consolidating unclaimed property analysis and reporting.

    Science.gov (United States)

    Boggs, Eric J; Herendeen, Cory M; Wiseman, Jim

    2013-02-01

    Unclaimed property audits are on the rise at hospitals and health systems. Healthcare organizations often have unclaimed property in the form of accounts payable, payroll, accounts receivable credit balances, unpaid credit balances, and more. Hospitals and health systems should consolidate unclaimed property analysis and reporting to reduce compliance risk and generate savings.

  7. 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.

  8. Sleep and motor learning: Is there room for consolidation?

    Science.gov (United States)

    Pan, Steven C; Rickard, Timothy C

    2015-07-01

    It is widely believed that sleep is critical to the consolidation of learning and memory. In some skill domains, performance has been shown to improve by 20% or more following sleep, suggesting that sleep enhances learning. However, recent work suggests that those performance gains may be driven by several factors that are unrelated to sleep consolidation, inviting a reconsideration of sleep's theoretical role in the consolidation of procedural memories. Here we report the first comprehensive investigation of that possibility for the case of motor sequence learning. Quantitative meta-analyses involving 34 articles, 88 experimental groups and 1,296 subjects confirmed the empirical pattern of a large performance gain following sleep and a significantly smaller gain following wakefulness. However, the results also confirm strong moderating effects of 4 previously hypothesized variables: averaging in the calculation of prepost gain scores, build-up of reactive inhibition over training, time of testing, and training duration, along with 1 supplemental variable, elderly status. With those variables accounted for, there was no evidence that sleep enhances learning. Thus, the literature speaks against, rather than for, the enhancement hypothesis. Overall there was relatively better performance after sleep than after wakefulness, suggesting that sleep may stabilize memory. That effect, however, was not consistent across different experimental designs. We conclude that sleep does not enhance motor learning and that the role of sleep in the stabilization of memory cannot be conclusively determined based on the literature to date. We discuss challenges and opportunities for the field, make recommendations for improved experimental design, and suggest approaches to data analysis that eliminate confounds due to averaging over online learning. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

  9. 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...

  10. Military Base Realignments and Closures: More Guidance and Information Needed to Take Advantage of Opportunities to Consolidate Training

    Science.gov (United States)

    2016-02-01

    Consolidate Training Report to Congressional Committees February 2016 GAO-16-45 United States Government Accountability Office...REALIGNMENTS AND CLOSURES More Guidance and Information Needed to Take Advantage of Opportunities to Consolidate Training Why GAO Did This Study...recommendations in any future BRAC rounds, GAO recommends that DOD provide additional guidance for consolidating training and reporting BRAC costs and

  11. Scale and scope efficiencies through hospital consolidations.

    Science.gov (United States)

    Preyra, Colin; Pink, George

    2006-11-01

    The hospital sector in the Province of Ontario has recently completed a large scale restructuring marked by wide ranging hospital closures, mergers and program transfers. Given a generally inconclusive economics literature, regulators used an accounting, as opposed to an economic, approach when predicting gains to consolidations. This paper uses an economic cost function to examine economies of scale and scope in the years preceding restructuring, where there was little doubt that economies were possible. Issues relating to output aggregation, functional form, and scale and scope testing are addressed and an equilibrium cost function is derived from an estimated short run function to measure the cost concepts of interest. Using index and direct approaches, we examine a variety of potential reconfigurations and conclude that there were indeed large scale unexploited gains to strategic consolidation in the hospital sector. Furthermore, these gains may not have been detected using standard approaches in the literature.

  12. 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.

  13. 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.

  14. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

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

    2014-01-01

    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 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......). 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...

  15. 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.

  16. Fiscal Consolidations and Heterogeneous Expectations

    NARCIS (Netherlands)

    Hommes, C.; Lustenhouwer, J.; Mavromatis, K.

    2015-01-01

    We analyze fiscal consolidations using a New Keynesian model where agents have heterogeneous expectations and are uncertain about the composition of consoidations. Heterogeneity in expectations may amplify expansions, stabilizing thus the debt-to-GDP ratio faster under tax based consolidations, in

  17. 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.”

  18. 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

  19. 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.

  20. 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.

  1. 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

  2. Participative Pedagogies, Group Work and the International Classroom: An Account of Students' and Tutors' Experiences

    Science.gov (United States)

    Elliott, Carole Jane; Reynolds, Michael

    2014-01-01

    The focus of the paper is to consider the ways in which the cultural complexity inherent in multinational student groups is thrown into relief when participative methods are used. Participative approaches are a means of encouraging students to learn from each other's ideas and experience and, from a critical perspective, as supporting…

  3. Accounting for genetic differences among unknown parents in microevolutionary studies: how to include genetic groups in quantitative genetic animal models.

    Science.gov (United States)

    Wolak, Matthew E; Reid, Jane M

    2017-01-01

    Quantifying and predicting microevolutionary responses to environmental change requires unbiased estimation of quantitative genetic parameters in wild populations. 'Animal models', which utilize pedigree data to separate genetic and environmental effects on phenotypes, provide powerful means to estimate key parameters and have revolutionized quantitative genetic analyses of wild populations. However, pedigrees collected in wild populations commonly contain many individuals with unknown parents. When unknown parents are non-randomly associated with genetic values for focal traits, animal model parameter estimates can be severely biased. Yet, such bias has not previously been highlighted and statistical methods designed to minimize such biases have not been implemented in evolutionary ecology. We first illustrate how the occurrence of non-random unknown parents in population pedigrees can substantially bias animal model predictions of breeding values and estimates of additive genetic variance, and create spurious temporal trends in predicted breeding values in the absence of local selection. We then introduce 'genetic group' methods, which were developed in agricultural science, and explain how these methods can minimize bias in quantitative genetic parameter estimates stemming from genetic heterogeneity among individuals with unknown parents. We summarize the conceptual foundations of genetic group animal models and provide extensive, step-by-step tutorials that demonstrate how to fit such models in a variety of software programs. Furthermore, we provide new functions in r that extend current software capabilities and provide a standardized approach across software programs to implement genetic group methods. Beyond simply alleviating bias, genetic group animal models can directly estimate new parameters pertaining to key biological processes. We discuss one such example, where genetic group methods potentially allow the microevolutionary consequences of local

  4. 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

  5. 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.

  6. 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…

  7. 26 CFR 1.1503-2 - Dual consolidated loss.

    Science.gov (United States)

    2010-04-01

    ...” includes an interest in an entity that is not taxable as an association for U.S. income tax purposes but is... other domestic affiliate. (d) Special rules for accounting for dual consolidated losses—(1... property in the ordinary course of business. (f) Computation of foreign tax credit limitations. If a dual...

  8. Does accountability for reasonableness work? A protocol for a mixed methods study using an audit tool to evaluate the decision-making of clinical commissioning groups in England.

    Science.gov (United States)

    Kieslich, Katharina; Littlejohns, Peter

    2015-07-10

    Clinical commissioning groups (CCGs) in England are tasked with making difficult decisions on which healthcare services to provide against the background of limited budgets. The question is how to ensure that these decisions are fair and legitimate. Accounts of what constitutes fair and legitimate priority setting in healthcare include Daniels' and Sabin's accountability for reasonableness (A4R) and Clark's and Weale's framework for the identification of social values. This study combines these accounts and asks whether the decisions of those CCGs that adhere to elements of such accounts are perceived as fairer and more legitimate by key stakeholders. The study addresses the empirical gap arising from a lack of research on whether frameworks such as A4R hold what they promise. It aims to understand the criteria that feature in CCG decision-making. Finally, it examines the usefulness of a decision-making audit tool (DMAT) in identifying the process and content criteria that CCGs apply when making decisions. The adherence of a sample of CCGs to criteria emerging from theories of fair priority setting will be examined using the DMAT developed by PL. The results will be triangulated with data from semistructured interviews with key stakeholders in the CCG sample to ascertain whether there is a correlation between those CCGs that performed well in the DMAT exercise and those whose decisions are perceived positively by interviewees. Descriptive statistical methods will be used to analyse the DMAT data. A combination of quantitative and qualitative content analysis methods will be used to analyse the interview transcripts. Full ethics approval was received by the King's College London Biomedical Sciences, Dentistry, Medicine and Natural and Mathematical Sciences Research Ethics Subcommittee. The results of the study will be disseminated through publications in peer review journals. Published by the BMJ Publishing Group Limited. For permission to use (where not already

  9. 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.

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Jelena Mirković

    Full Text Available 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.

  12. 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.

  13. Entropy: a consolidation manager for clusters

    DEFF Research Database (Denmark)

    Hermenier, Fabien; Lorca, Xavier; Menaud, Jean-Marc

    2009-01-01

    Clusters provide powerful computing environments, but in practice much of this power goes to waste, due to the static allocation of tasks to nodes, regardless of their changing computational requirements. Dynamic consolidation is an approach that migrates tasks within a cluster as their computati......Clusters provide powerful computing environments, but in practice much of this power goes to waste, due to the static allocation of tasks to nodes, regardless of their changing computational requirements. Dynamic consolidation is an approach that migrates tasks within a cluster...... into account. However, heuristics based on only local optimization may miss the globally optimal solution, resulting in unnecessary resource usage, and the overhead for migration may nullify the benefits of consolidation. In this paper, we propose the Entropy resource manager for homogeneous clusters, which...

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

    Science.gov (United States)

    Maski, Kiran; Steinhart, Erin; Holbrook, Hannah; Katz, Eliot S; Kapur, Kush; Stickgold, Robert

    2017-01-01

    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, Pmemory 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 = 2.03, P = 0.04]. NREM slow oscillation power did not correlate with memory

  15. 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

  16. AEA Handbook for Affiliate Consolidation.

    Science.gov (United States)

    Czisny, Ken, Ed.

    This handbook is designed to assist the leadership of a professional association in its efforts to consolidate with other professional adult educational organizations. It has three parts. The first is a brief essay on the process of change. It considers the individual decision and the collective decision as well as other factors, such as the…

  17. The Collision of Athletics & Consolidation

    Science.gov (United States)

    Graves, Bill

    2010-01-01

    For decades, people questioned the sense of having two school districts, each with its own superintendent, central office and high school, operating in the same small town of The Dalles on the banks of the Columbia River in north-central Oregon. But election campaigns to consolidate repeatedly failed because each community had strong emotional…

  18. 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.

  19. Compatibility of sportswomen at a selection in commands on group exercises of calisthenics taking into account their technical and special physical preparedness

    Directory of Open Access Journals (Sweden)

    O.S. Kozhanova

    2013-02-01

    Full Text Available Efficiency of selection is grounded in commands on group exercises of calisthenics taking into account motive compatibility of sportswomen. It is assumed that motive compatibility of gymnasts will be the leading factor of increase of effectiveness of competition activity of command. 40 students took part in research. 56 trainers took part in the questionnaire questioning. It is suggested to carry out completing of commands on the basis of complex estimation of similarity of level of technical and physical preparedness of sportswomen. It is set that from 40 highly skilled gymnasts 68 % had a level of physical and technical preparedness above average. In preferable composition of command 13 sportswomen entered with the greatest indexes on the criterion of motive compatibility. It is set that motive compatibility is a meaningful criterion at a selection in commands on group exercises of calisthenics.

  20. Hospitals, market share, and consolidation.

    Science.gov (United States)

    Cutler, David M; Scott Morton, Fiona

    2013-11-13

    A large reduction in use of inpatient care combined with the incentives in the Affordable Care Act is leading to significant consolidation in the hospital industry. What was once a set of independent hospitals having arms-length relationships with physicians and clinicians who provide ambulatory care is becoming a small number of locally integrated health systems, generally built around large, prestigious academic medical centers. The typical region in the United States has 3 to 5 consolidated health systems, spanning a wide range of care settings, and a smaller fringe of health care centers outside those systems. Consolidated health systems have advantages and drawbacks. The advantages include the ability to coordinate care across different practitioners and sites of care. Offsetting this is the potential for higher prices resulting from greater market power. Market power increases because it is difficult for insurers to bargain successfully with one of only a few health systems. Antitrust authorities are examining these consolidated systems as they form, but broad conclusions are difficult to draw because typically the creation of a system will generate both benefit and harm and each set of facts will be different. Moreover, the remedies traditionally used (eg, blocking the transaction or requiring that the parties divest assets) by antitrust authorities in cases of net harm are limited. For this reason, local governments may want to introduce new policies that help ensure consumers gain protection in the event of consolidation, such as insurance products that charge consumers more for high-priced clinicians and health care centers, bundling payments to clinicians and health care organizations to eliminate the incentives of big institutions to simply provide more care, and establishing area-specific price or spending targets.

  1. Consolidated Afloat Networks and Enterprise Services (CANES)

    Science.gov (United States)

    2016-03-01

    2016 Major Automated Information System Annual Report Consolidated Afloat Networks and Enterprise Services (CANES) Defense Acquisition Management...DSN Phone: 524-7909 DSN Fax: 524-7950 Date Assigned: November 15, 2013 Program Information Program Name Consolidated Afloat Networks and...4 Program Description Consolidated Afloat Networks & Enterprise Services (CANES) is the Navy’s only Program of Record to replace existing afloat

  2. Local Identity in Times of Jurisdictional Consolidation

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Kjær, Ulrik

    2014-01-01

    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...... of jurisdictional consolidations on citizens’ affective attachment....

  3. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    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/sup 2//g, and several decomposition, crystallization and phase change reactions from room temperature to 1100/sup 0/C. In spite of the large surface area, consolidation by cold pressing and atmospheric sintering to 1100/sup 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/sup 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.

  5. 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.

  6. 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

    2017-10-21

    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

  7. Land evaluation by the process of agricultural land consolidation - the case of land consolidation area Berkovci

    OpenAIRE

    Knavs, Alojz

    2008-01-01

    The thesis describes the course of procedure of agricultural land consolidation in Slovenia, based on valid legislation of land consolidation of agricultural land. The main stress is given on approaches to land evaluation of agricultural land consolidation fund, which is an important step at re-distribution of land from the land consolidation fund among the land owners. The main purpose of the thesis is to point out the importance of land evaluation by the process of land consolidation and to...

  8. 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.

  9. Sleep deprivation impairs consolidation of cued fear memory in rats.

    Directory of Open Access Journals (Sweden)

    Tankesh Kumar

    Full Text Available Post-learning sleep facilitates negative memory consolidation and also helps preserve it over several years. It is believed, therefore, that sleep deprivation may help prevent consolidation of fearful memory. Its effect, however, on consolidation of negative/frightening memories is not known. Cued fear-conditioning (CuFC is a widely used model to understand the neural basis of negative memory associated with anxiety disorders. In this study, we first determined the suitable circadian timing for consolidation of CuFC memory and changes in sleep architecture after CuFC. Thereafter, we studied the effect of sleep deprivation on CuFC memory consolidation. Three sets of experiments were performed in male Wistar rat (n=51. In experiment-I, animals were conditioned to cued-fear by presenting ten tone-shock paired stimuli during lights-on (7 AM (n=9 and lights-off (7 PM (n=9 periods. In experiment-II, animals were prepared for polysomnographic recording (n=8 and changes in sleep architecture after CuFC was determined. Further in experiment-III, animals were cued fear-conditioned during the lights-off period and were randomly divided into four groups: Sleep-Deprived (SD (n=9, Non-Sleep Deprived (NSD (n=9, Stress Control (SC (n=9 and Tone Control (n=7. Percent freezing amount, a hallmark of fear, was compared statistically in these groups. Rats trained during the lights-off period exhibited significantly more freezing compared to lights-on period. In CuFC trained animals, total sleep amount did not change, however, REM sleep decreased significantly. Further, out of total sleep time, animals spent proportionately more time in NREM sleep. Nevertheless, SD animals exhibited significantly less freezing compared to NSD and SC groups. These data suggest that sleep plays an important role in the consolidation of cued fear-conditioned memory.

  10. Sleep deprivation impairs consolidation of cued fear memory in rats.

    Science.gov (United States)

    Kumar, Tankesh; Jha, Sushil K

    2012-01-01

    Post-learning sleep facilitates negative memory consolidation and also helps preserve it over several years. It is believed, therefore, that sleep deprivation may help prevent consolidation of fearful memory. Its effect, however, on consolidation of negative/frightening memories is not known. Cued fear-conditioning (CuFC) is a widely used model to understand the neural basis of negative memory associated with anxiety disorders. In this study, we first determined the suitable circadian timing for consolidation of CuFC memory and changes in sleep architecture after CuFC. Thereafter, we studied the effect of sleep deprivation on CuFC memory consolidation. Three sets of experiments were performed in male Wistar rat (n=51). In experiment-I, animals were conditioned to cued-fear by presenting ten tone-shock paired stimuli during lights-on (7 AM) (n=9) and lights-off (7 PM) (n=9) periods. In experiment-II, animals were prepared for polysomnographic recording (n=8) and changes in sleep architecture after CuFC was determined. Further in experiment-III, animals were cued fear-conditioned during the lights-off period and were randomly divided into four groups: Sleep-Deprived (SD) (n=9), Non-Sleep Deprived (NSD) (n=9), Stress Control (SC) (n=9) and Tone Control (n=7). Percent freezing amount, a hallmark of fear, was compared statistically in these groups. Rats trained during the lights-off period exhibited significantly more freezing compared to lights-on period. In CuFC trained animals, total sleep amount did not change, however, REM sleep decreased significantly. Further, out of total sleep time, animals spent proportionately more time in NREM sleep. Nevertheless, SD animals exhibited significantly less freezing compared to NSD and SC groups. These data suggest that sleep plays an important role in the consolidation of cued fear-conditioned memory.

  11. Thermodynamics of the consolidation of nanoparticles and a macrowparticle

    Directory of Open Access Journals (Sweden)

    Lisovsky A.F.

    2010-01-01

    Full Text Available The thermodynamic study of the particle consolidation process in a system consisting of nanoparticles, inclusions of macroparticles, and mobile phase (gas, vapor, liquid has been conducted. The thermodynamic functions describing this process have been derived. The conditions have been established, under which the process of consolidation proceeds to the end; the conditions, under which the process does not take place in terms of thermodynamics; and the conditions, under which only certain phases consolidate. It has been shown that in this system there are diffusion flows of the substance from nanoparticles to the macrophase. The conditions have been defined, under which a nanoparticle or a group of nanoparticles can be in an equilibrium state and maintain the size and shape arbitrarily long.

  12. 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.

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

    Science.gov (United States)

    Csabi, Eszter; Varszegi-Schulz, Maria; Janacsek, Karolina; Malecek, Nick; Nemeth, Dezso

    2014-01-01

    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.

  14. 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.

  15. 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.

  16. 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.

  17. 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

  18. Post-training meditation promotes motor memory consolidation

    Directory of Open Access Journals (Sweden)

    Maarten A Immink

    2016-11-01

    Full Text Available Following training, motor memory consolidation is thought to involve either memory stabilization or off-line learning processes. The extent to which memory stabilization or off-line learning relies on post-training wakeful periods or sleep is not clear and thus, novel research approaches are needed to further explore the conditions that promote motor memory consolidation. The present experiment represents the first empirical test of meditation as potential facilitator of motor memory consolidation. Twelve adult residents of a yoga center with a mean of nine years meditation experience were trained on a sequence key pressing task. Three hours after training, the meditation group completed a 30 minute session of yoga nidra meditation while a control group completed 30 minutes of light work duties. A wakeful period of 4.5 hours followed meditation after which participants completed a test involving both trained and untrained sequences. Training performance did not significantly differ between groups. Comparison of group performance at test, revealed a performance benefit of post-training meditation but this was limited to trained sequences only. That the post-training meditation performance benefit was specific to trained sequences is consistent with the notion of meditation promoting motor memory consolidation as opposed to general motor task performance benefits from meditation. Further, post-training meditation appears to have promoted motor memory stabilization as opposed to off-line learning. These findings represent the first demonstration of meditation related motor memory consolidation and are consistent with a growing body of literature demonstrating the benefits of meditation for cognitive function, including memory.

  19. 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.

  20. 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...

  1. Sleep-Dependent Memory Consolidation in Children.

    Science.gov (United States)

    Maski, Kiran P

    2015-06-01

    In the past 30 years, much research has been conducted elucidating the role of sleep in memory and learning; however, the interaction between sleep and cognitive functioning may be unknown in clinical realms. This article serves to provide a primer on sleep-dependent memory consolidation, a process in which memory is stabilized or even enhanced over a period of sleep. Given the increased amounts of sleep needed in infancy and childhood, the link between sleep and neuronal plasticity is highlighted in this article. Furthermore, sleep disruptions are common to children with neurodevelopmental disorders such as attention-deficit hyperactivity disorder; thus, recent studies showing direct relationships between sleep and memory functioning in such vulnerable groups are discussed. Copyright © 2015 Elsevier Inc. All rights reserved.

  2. 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.

  3. Is sleep-related verbal memory consolidation impaired in sleepwalkers?

    Science.gov (United States)

    Uguccioni, Ginevra; Pallanca, Olivier; Golmard, Jean-Louis; Leu-Semenescu, Smaranda; Arnulf, Isabelle

    2015-04-01

    In order to evaluate verbal memory consolidation during sleep in subjects experiencing sleepwalking or sleep terror, 19 patients experiencing sleepwalking/sleep terror and 19 controls performed two verbal memory tasks (16-word list from the Free and Cued Selective Reminding Test, and a 220- and 263-word modified story recall test) in the evening, followed by nocturnal video polysomnography (n = 29) and morning recall (night-time consolidation after 14 h, n = 38). The following morning, they were given a daytime learning task using the modified story recall test in reverse order, followed by an evening recall test after 9 h of wakefulness (daytime consolidation, n = 38). The patients experiencing sleepwalking/sleep terror exhibited more frequent awakenings during slow-wave sleep and longer wakefulness after sleep onset than the controls. Despite this reduction in sleep quality among sleepwalking/sleep terror patients, they improved their scores on the verbal tests the morning after sleep compared with the previous evening (+16 ± 33%) equally well as the controls (+2 ± 13%). The performance of both groups worsened during the daytime in the absence of sleep (-16 ± 15% for the sleepwalking/sleep terror group and -14 ± 11% for the control group). There was no significant correlation between the rate of memory consolidation and any of the sleep measures. Seven patients experiencing sleepwalking also sleep-talked during slow-wave sleep, but their sentences were unrelated to the tests or the list of words learned during the evening. In conclusion, the alteration of slow-wave sleep during sleepwalking/sleep terror does not noticeably impact on sleep-related verbal memory consolidation. © 2014 European Sleep Research Society.

  4. Variable surgical outcomes after hospital consolidation: Implications for local health care delivery.

    Science.gov (United States)

    Chang, Victor; Blackwell, Robert H; Yau, Ryan M; Besser, Stephanie; Albright, Joslyn M; Gupta, Gopal N; Kuo, Paul C; Kothari, Anai N

    2016-11-01

    With more hospital consolidations as an inevitable part of our future health care ecosystem, we investigated the relationship between hospital consolidations and operative outcomes. Using the Health Care Cost and Utilization Project State Inpatient Database (Florida and California), the American Hospital Association Annual Survey Database, and Medicare's Case Mix Index data, we identified 19 hospitals that consolidated between 2007 and 2013 and propensity matched them with 19 independent hospitals, using patient and hospital characteristics. One year before consolidation and again 1 year after, we used difference-in-differences analysis to compare changes in the risk-adjusted complication rate of 7 elective operations performed in the consolidated hospitals and in the matched control group. Of the 7 procedures studied, 2 procedures saw a decrease in complication rate (lumbar and lumbosacral fusion of the posterior column posterior technique, difference-in-differences = -0.6%, P  .05) after hospital consolidation. Arguments have been made that consolidated health care systems can share high-performing clinical services and infrastructure resources, such as electronic medical records, to improve quality. Our results indicate that hospital consolidation does not uniformly improve postoperative complication rates. Copyright © 2016 Elsevier Inc. All rights reserved.

  5. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    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.

  6. 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

  7. Effects of apolipoprotein E genotype on the off-line memory consolidation.

    Directory of Open Access Journals (Sweden)

    De-Yi Wang

    Full Text Available Spontaneous brain activity or off-line activity after memory encoding is associated with memory consolidation. A few recent resting-state functional magnetic resonance imaging (RS-fMRI studies indicate that the RS-fMRI could map off-line memory consolidation effects. However, the gene effects on memory consolidation process remain largely unknown. Here we collected two RS-fMRI sessions, one before and another after an episodic memory encoding task, from two groups of healthy young adults, one with apolipoprotein E (APOE ε2/ε3 and the other with APOE ε3/ε4. The ratio of regional homogeneity (ReHo, a measure of local synchronization of spontaneous RS-fMRI signal, of the two sessions was used as an index of memory-consolidation. APOE ε3/ε4 group showed greater ReHo ratio within the medial temporal lobe (MTL. The ReHo ratio in MTL was significantly correlated with the recognition memory performance in the APOE ε3/ε4 group but not in ε2/ε3 group. Additionally, APOE ε3/ε4 group showed lower ReHo ratio in the occipital and parietal picture-encoding areas. Our results indicate that APOE ε3/ε4 group may have a different off-line memory consolidation process compared to ε2/ε3 group. These results may help generate future hypotheses that the off-line memory consolidation might be impaired in Alzheimer's disease.

  8. 12 CFR 619.9110 - Consolidation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Consolidation. 619.9110 Section 619.9110 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9110 Consolidation. Creation of one new organizational entity from two or more existing entities or parts thereof. ...

  9. Freight consolidation in intermodal networks with reloads

    NARCIS (Netherlands)

    van Heeswijk, W.J.A.; Mes, Martijn R.K.; Schutten, Johannes M.J.; Zijm, Willem H.M.

    2016-01-01

    Intermodal networks offer much flexibility in transport planning, and have the potential to efficiently consolidate goods, even if these goods have distinct pickup locations and destinations. Typically, there is an abundant amount of feasible routes and consolidation opportunities, which makes it

  10. Shockwave Consolidation of Nanostructured Thermoelectric Materials

    Science.gov (United States)

    Prasad, Narasimha S.; Taylor, Patrick; Nemir, David

    2014-01-01

    Nanotechnology based thermoelectric materials are considered attractive for developing highly efficient thermoelectric devices. Nano-structured thermoelectric materials are predicted to offer higher ZT over bulk materials by reducing thermal conductivity and increasing electrical conductivity. Consolidation of nano-structured powders into dense materials without losing nanostructure is essential towards practical device development. Using the gas atomization process, amorphous nano-structured powders were produced. Shockwave consolidation is accomplished by surrounding the nanopowder-containing tube with explosives and then detonating. The resulting shock wave causes rapid fusing of the powders without the melt and subsequent grain growth. We have been successful in generating consolidated nano-structured bismuth telluride alloy powders by using the shockwave technique. Using these consolidated materials, several types of thermoelectric power generating devices have been developed. Shockwave consolidation is anticipated to generate large quantities of nanostructred materials expeditiously and cost effectively. In this paper, the technique of shockwave consolidation will be presented followed by Seebeck Coefficient and thermal conductivity measurements of consolidated materials. Preliminary results indicate a substantial increase in electrical conductivity due to shockwave consolidation technique.

  11. The Consolidation Behavior of Silk Hydrogels

    Science.gov (United States)

    Kluge, Jonathan A.; Rosiello, Nicholas C.; Leisk, Gary G.; Kaplan, David L.; Dorfmann, A. Luis

    2010-01-01

    Hydrogels have mechanical properties and structural features that are similar to load bearing soft tissues including intervertebral disc and articular cartilage, and can be implanted for tissue restoration or for local release of therapeutic factors. To help predict their performance, mechanical characterization and mathematical modeling are available methods for use in tissue engineering and drug delivery settings. In this study, confined compression creep tests were performed on silk hydrogels, over a range of concentrations, to examine the phenomenological behavior of the gels under a physiological loading scenario. Based on the observed behavior, we show that the time-dependent response can be explained by a consolidation mechanism, and modeled using Biot’s poroelasticity theory. Two observations are in strong support of this modeling framework, namely, the excellent numerical agreement between increasing load step creep data and the linear Terzaghi theory, and the similar values obtained from numerical simulations and direct measurements of the permeability coefficient. The higher concentration gels (8% and 12% w/v) clearly show a strain-stiffening response to creep loading with increasing loads, while the lower concentration gel (4% w/v) does not. A nonlinear elastic constitutive formulation is employed to account for the stiffening. Furthermore, an empirical formulation is used to represent the deformation-dependent permeability. PMID:20142112

  12. Fuel consolidation demonstration program: Final Report

    Energy Technology Data Exchange (ETDEWEB)

    1990-06-01

    EPRI, Northeast Utilities, Baltimore Gas and Electric, the US Department of Energy and Combustion Engineering are engaged in a program to develop a system for consolidating spent fuel and a method of storing the consolidated fuel in the spent fuel storage pool which is licensable by the US Nuclear Regulatory Commission. Fuel consolidation offers a means of substantially increasing the capacity of spent fuel storage pools. This is a final report of the Fuel Consolidation Demonstration Program. It provides a review of the overall program, a summary of the results obtained, the lessons learned, and an assessment of the present status of the consolidation system developed in the program. 7 refs., 15 figs., 5 tabs.

  13. 24 CFR 982.154 - ACC reserve account.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false ACC reserve account. 982.154... and PHA Administration of Program § 982.154 ACC reserve account. (a) HUD may establish and maintain an unfunded reserve account for the PHA program from available budget authority under the consolidated ACC...

  14. 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.

  15. Sleep Consolidates Motor Learning of Complex Movement Sequences in Mice.

    Science.gov (United States)

    Nagai, Hirotaka; de Vivo, Luisa; Bellesi, Michele; Ghilardi, Maria Felice; Tononi, Giulio; Cirelli, Chiara

    2017-02-01

    Sleep-dependent consolidation of motor learning has been extensively studied in humans, but it remains unclear why some, but not all, learned skills benefit from sleep. Here, we compared 2 different motor tasks, both requiring the mice to run on an accelerating device. In the rotarod task, mice learn to maintain balance while running on a small rod, while in the complex wheel task, mice run on an accelerating wheel with an irregular rung pattern. In the rotarod task, performance improved to the same extent after sleep or after sleep deprivation (SD). Overall, using 7 different experimental protocols (41 sleep deprived mice, 26 sleeping controls), we found large interindividual differences in the learning and consolidation of the rotarod task, but sleep before/after training did not account for this variability. By contrast, using the complex wheel, we found that sleep after training, relative to SD, led to better performance from the beginning of the retest session, and longer sleep was correlated with greater subsequent performance. As in humans, the effects of sleep showed large interindividual variability and varied between fast and slow learners, with sleep favoring the preservation of learned skills in fast learners and leading to a net offline gain in the performance in slow learners. Using Fos expression as a proxy for neuronal activation, we also found that complex wheel training engaged motor cortex and hippocampus more than the rotarod training. Sleep specifically consolidates a motor skill that requires complex movement sequences and strongly engages both motor cortex and hippocampus.

  16. 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

  17. Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement

    National Research Council Canada - National Science Library

    Husereau, Don; Drummond, Michael; Petrou, Stavros; Carswell, Chris; Moher, David; Greenberg, Dan; Augustovski, Federico; Briggs, Andrew H; Mauskopf, Josephine; Loder, Elizabeth

    2013-01-01

    .... The Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement is an attempt to consolidate and update previous health economic evaluation guidelines efforts into one current, useful reporting guidance...

  18. 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

  19. 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 exer......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...... diminish as the temporal proximity of exercise from acquisition is increased. Timing of exercise following motor practice is important for motor memory consolidation....

  20. 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.

  1. The dynamics of community health care consolidation: acquisition of physician practices.

    Science.gov (United States)

    Christianson, Jon B; Carlin, Caroline S; Warrick, Louise H

    2014-09-01

    Health care delivery systems are becoming increasingly consolidated in urban areas of the United States. While this consolidation could increase efficiency and improve quality, it also could raise the cost of health care for payers. This article traces the consolidation trajectory in a single community, focusing on factors influencing recent acquisitions of physician practices by integrated delivery systems. We used key informant interviews, supplemented by document analysis. The acquisition of physician practices is a process that will be difficult to reverse in the current health care environment. Provider revenue uncertainty is a key factor driving consolidation, with public and private attempts to control health care costs contributing to that uncertainty. As these efforts will likely continue, and possibly intensify, community health care systems now are less consolidated than they will be in the future. Acquisitions of multispecialty and primary care practices by integrated delivery systems follow a common process, with relatively predictable issues relating to purchase agreements, employment contracts, and compensation. Acquisitions of single-specialty practices are less common, with motivations for acquisitions likely to vary by specialty type, group size, and market structure. Total cost of care contracting could be an important catalyst for practice acquisitions in the future. In the past, market and regulatory forces aimed at controlling costs have both encouraged and rewarded the consolidation of providers, with important new developments likely to create momentum for further consolidation, including acquisitions of physician practices. © 2014 Milbank Memorial Fund.

  2. Self-control of feedback during motor learning: accounting for the absolute amount of feedback using a yoked group with self-control over feedback.

    Science.gov (United States)

    Hansen, Steve; Pfeiffer, Jacob; Patterson, Jae Todd

    2011-01-01

    A traditional control group yoked to a group that self-controls their reception of feedback receives feedback in the same relative and absolute manner. This traditional control group typically does not learn the task as well as the self-control group. Although the groups are matched for the amount of feedback they receive, the information is provided on trials in which the individual may not request feedback if he or she were provided the opportunity. Similarly, individuals may not receive feedback on trials for which it would be a beneficial learning experience. Subsequently, the mismatch between the provision of feedback and the potential learning opportunity leads to a decrement in retention. The present study was designed to examine motor learning for a yoked group with the same absolute amount of feedback, but who could self-control when they received feedback. Increased mental processing of error detection and correction was expected for the participants in the yoked self-control group because of their choice to employ a limited resource in the form of a decreasing amount of feedback opportunities. Participants in the yoked with self-control group committed fewer errors than the self-control group in retention and the traditional yoked group in both the retention and time transfer blocks. The results suggest that the yoked with self-control group was able to produce efficient learning effects and can be a viable control group for further motor learning studies.

  3. Special Consolidated Checklists for Toxicity Characteristics Revisions

    Science.gov (United States)

    This checklist consolidates the changes to the Federal code addressed by the Toxicity Characteristic (TC) Rule [55 FR 11798; March 29, 1990; Revision Checklist 74] and subsequent revisions which have occurred through December 31, 2002.

  4. 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.

  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. Memory consolidation in the cerebellar cortex.

    Science.gov (United States)

    Kellett, Daniel O; Fukunaga, Izumi; Chen-Kubota, Eva; Dean, Paul; Yeo, Christopher H

    2010-07-29

    Several forms of learning, including classical conditioning of the eyeblink, depend upon the cerebellum. In examining mechanisms of eyeblink conditioning in rabbits, reversible inactivations of the control circuitry have begun to dissociate aspects of cerebellar cortical and nuclear function in memory consolidation. It was previously shown that post-training cerebellar cortical, but not nuclear, inactivations with the GABAA agonist muscimol prevented consolidation but these findings left open the question as to how final memory storage was partitioned across cortical and nuclear levels. Memory consolidation might be essentially cortical and directly disturbed by actions of the muscimol, or it might be nuclear, and sensitive to the raised excitability of the nuclear neurons following the loss of cortical inhibition. To resolve this question, we simultaneously inactivated cerebellar cortical lobule HVI and the anterior interpositus nucleus of rabbits during the post-training period, so protecting the nuclei from disinhibitory effects of cortical inactivation. Consolidation was impaired by these simultaneous inactivations. Because direct application of muscimol to the nuclei alone has no impact upon consolidation, we can conclude that post-training, consolidation processes and memory storage for eyeblink conditioning have critical cerebellar cortical components. The findings are consistent with a recent model that suggests the distribution of learning-related plasticity across cortical and nuclear levels is task-dependent. There can be transfer to nuclear or brainstem levels for control of high-frequency responses but learning with lower frequency response components, such as in eyeblink conditioning, remains mainly dependent upon cortical memory storage.

  7. 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

  8. AD Consolidation for operation beyond 2010

    CERN Document Server

    Eriksson, T

    2008-01-01

    The Antiproton Decelerator (AD), which started up for physics in 2000 and today supplies low-energy antiprotons to the ATRAP, ALPHA, ASACUSA and ACE experiments is based on the ACOL machine from which it still retains most of the components. ACOL construction was completed in 1986 at a total cost of approximately 80 MCHF (excluding infrastructure) which today would correspond to a value of around 160 MCHF. During recent years, a reduction of maintenance and modernisation has been unavoidable due to budgetary restraints. In order to identify the resources needed for continued AD operation beyond 2010 with a reasonably low risk of failures and to avoid increasing maintenance and repair costs, a study has been conducted involving groups from the AB, AT and TS departments. Analysis of breakdown risks, identification of items and costs for consolidation has been done as well as a risk score classification. To be noted is the relatively modest cost of the proposed items in view of the value of the facility and in c...

  9. 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.

  10. Formation of consolidated information resources of architectural organization

    OpenAIRE

    Kymytsia, Olha

    2016-01-01

    At this article the author considers the relevance consolidation information that provides various aspects of architecture and defines the main stages of the process consolidation information. ?his paper contains the list of sources of consolidated information resource architectural organization and examples consolidated information products in the architectural activities.

  11. 7 CFR 1735.19 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Mergers and consolidations. 1735.19 Section 1735.19... Basic Policies § 1735.19 Mergers and consolidations. RUS does not make loans for the sole purpose of merging or consolidating telephone organizations. After a merger or consolidation, RUS will consider...

  12. 12 CFR 611.1122 - Requirements for mergers or consolidations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Requirements for mergers or consolidations. 611... Mergers, Consolidations, and Charter Amendments of Associations § 611.1122 Requirements for mergers or consolidations. This section shall apply to any request for approval of a proposed merger or consolidation of...

  13. Sleep-dependent motor memory consolidation in older adults depends on task demands.

    Science.gov (United States)

    Gudberg, Christel; Wulff, Katharina; Johansen-Berg, Heidi

    2015-03-01

    It is often suggested that sleep-dependent consolidation of motor learning is impaired in older adults. The current study challenges this view and suggests that the degree of motor consolidation seen with sleep in older age groups depends on the kinematic demands of the task. We show that, when tested with a classic sequence learning task, requiring individuated finger movements, older adults did not show sleep-dependent consolidation. By contrast, when tested with an adapted sequence learning task, in which movements were performed with the whole hand, sleep-dependent motor improvement was observed in older adults. We suggest that age-related decline in fine motor dexterity may in part be responsible for the previously described deficit in sleep-dependent motor consolidation with aging. Copyright © 2015 The Authors. Published by Elsevier Inc. All rights reserved.

  14. Daytime naps, motor memory consolidation and regionally specific sleep spindles.

    Directory of Open Access Journals (Sweden)

    Masaki Nishida

    Full Text Available BACKGROUND: Increasing evidence demonstrates that motor-skill memories improve across a night of sleep, and that non-rapid eye movement (NREM sleep commonly plays a role in orchestrating these consolidation enhancements. Here we show the benefit of a daytime nap on motor memory consolidation and its relationship not simply with global sleep-stage measures, but unique characteristics of sleep spindles at regionally specific locations; mapping to the corresponding memory representation. METHODOLOGY/PRINCIPAL FINDINGS: Two groups of subjects trained on a motor-skill task using their left hand - a paradigm known to result in overnight plastic changes in the contralateral, right motor cortex. Both groups trained in the morning and were tested 8 hr later, with one group obtaining a 60-90 minute intervening midday nap, while the other group remained awake. At testing, subjects that did not nap showed no significant performance improvement, yet those that did nap expressed a highly significant consolidation enhancement. Within the nap group, the amount of offline improvement showed a significant correlation with the global measure of stage-2 NREM sleep. However, topographical sleep spindle analysis revealed more precise correlations. Specifically, when spindle activity at the central electrode of the non-learning hemisphere (left was subtracted from that in the learning hemisphere (right, representing the homeostatic difference following learning, strong positive relationships with offline memory improvement emerged-correlations that were not evident for either hemisphere alone. CONCLUSIONS/SIGNIFICANCE: These results demonstrate that motor memories are dynamically facilitated across daytime naps, enhancements that are uniquely associated with electrophysiological events expressed at local, anatomically discrete locations of the brain.

  15. Sharing post-AML consolidation supportive therapy with local centers reduces patient travel burden without compromising outcomes.

    Science.gov (United States)

    Hershenfeld, Samantha A; Maki, Kimberly; Rothfels, Lana; Murray, Cindy S; Nixon, Shannon; Schimmer, Aaron D; Doherty, Mary C

    2017-08-01

    Acute myeloid leukemia (AML) is frequently treated with induction and consolidation chemotherapy. Consolidation chemotherapy can be delivered on an ambulatory basis, requiring some patients to travel long distances for treatment at specialized centers. We developed a shared care model where patients receive consolidation chemotherapy at a quaternary center, but post-consolidation supportive care at local hospitals. To evaluate the impact of our model on patient travel and outcomes we conducted a retrospective analysis of AML and acute promyelocytic leukemia patients receiving consolidation over four years at our quaternary center. 73 patients received post-consolidation care locally, and 344 at the quaternary center. Gender, age and cytogenetic risk did not significantly differ between groups. Shared care patients saved mean round trip distance of 146.5km±99.6 and time of 96.7min±63.4 compared to travelling to quaternary center. There was no significant difference in overall survival between groups, and no increased hazard of death for shared care patients. 30, 60, and 90day survival from start of consolidation was 98.6%, 97.2%, and 95.9% for shared care and 98.8%, 97.1%, and 95.3% for quaternary center patients. Thus, a model utilizing regional partnerships for AML post-consolidation care reduces travel burden while maintaining safety. Copyright © 2017 Elsevier Ltd. All rights reserved.

  16. 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.

  17. Year of consolidation (world survey)

    Energy Technology Data Exchange (ETDEWEB)

    Greenhalgh, G.; Jeffs, E.

    1984-05-01

    A review of nuclear programmes around the world is given. In a series of tables, information is presented on nuclear generation in 1982, capacity and number of reactors entering service from 1984 onwards and plant currently under construction. There is currently some 225Gwe of nuclear plant under construction or firmly planned around the world, including the CMEA countries. Over 30 reactors are due to come into operation during 1984 but several reactors under construction are under threat of cancellation and others could suffer further delays. Nuclear power now accounts for 20 per cent or more of total electricity generation in seven industrialized countries and in two newly industrialized countries.

  18. 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.

  19. Markers of automaticity in sleep-associated consolidation of novel words.

    Science.gov (United States)

    Tham, Elaine K H; Lindsay, Shane; Gaskell, M Gareth

    2015-05-01

    Two experiments investigated effects of sleep on consolidation and integration of novel form-meaning mappings using size congruity and semantic distance paradigms. Both paradigms have been used in previous studies to measure automatic access to word meanings. When participants compare semantic or physical font size of written word-pairs (e.g. BEE-COW), judgments are typically faster if relative sizes are congruent across both dimensions. Semantic distance effects are also found for wellestablished words, with semantic size judgements faster for pairs that differ substantially on this dimension. English-speaking participants learned novel form-meaning mappings with Mandarin (Experiment 1) or Malay (Experiment 2) words and were tested following overnight sleep or a similar duration awake. Judgements on English words controlled for circadian effects. The sleep group demonstrated selective stronger size congruity and semantic distance effects for novel word-pairs. This benefit occurred in Experiment 1 for semantic size comparisons of novel words, and in Experiment 2 on comparisons where novel pairs had large distances and font differences (for congruity effects) or in congruent trials (for semantic distance effects). Conversely, these effects were equivalent across sleep and wake for English words. Experiment 2 included polysomnography data and revealed that changes in the strength of semantic distance and congruity effects were positively correlated with slow-wave sleep and sleep spindles respectively. These findings support systems consolidation accounts of declarative learning and suggest that sleep plays an active role in integrating new words with existing knowledge, resulting in increased automatic access of the acquired knowledge. Copyright © 2015 Elsevier Ltd. All rights reserved.

  20. Investigations of stone consolidants by neutron imaging

    Energy Technology Data Exchange (ETDEWEB)

    Hameed, F. [Atomic Institute of the Austrian Universities, Vienna University of Technology, Vienna (Austria)], E-mail: hameed@ati.ac.at; Schillinger, B. [Technische Universitaet Muenchen, FRM II and Physics Department E21, Garching (Germany); Rohatsch, A. [Institute for Engineering Geology, Vienna University of Technology, Vienna (Austria); Zawisky, M.; Rauch, H. [Atomic Institute of the Austrian Universities, Vienna University of Technology, Vienna (Austria)

    2009-06-21

    The chemical preservation and structural reintegration of natural stones applied in historical buildings is carried out by the use of different stone strengtheners. As these agents contain hydrogen, they offer good properties for neutron imaging. The main interest in the restoration process is the development of a suitable stone consolidant. In cooperation with the St. Stephans Cathedral and the geologists at Vienna University of Technology, we are investigating the penetration depth and distribution of different stone consolidants. These studies are being carried out with different stone samples, mostly porous natural building stones, limestones and sandstones. The two strengtheners used in this study are ethyl silicate ester (Wacker OH100) and dissolved polymethylmetacrylate (PMMA, Paraloid B72). Neutron radiography and neutron tomography can be used successfully to visualize the distribution of consolidants both in two and three dimensions.

  1. Acute Exercise and Motor Memory Consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard

    implications for different settings, including rehabilitation, schools and sports, it is currently unclear to what extent the parameters within exercise itself differentially affect the consolidation process of motor skill learning. The aim of this thesis was, therefore, to investigate the variables...... of exercise intensity, timing and type on the consolidation of visuomotor skill learning, to obtain further understanding of the behavioral effects and underlying mechanisms. Study I focused on the role of exercise intensity and included a low (EX45: 45% Wmax) and high (EX90: 90% Wmax) intensity aerobic...... acquisition and exercise intervention were not related to changes in motor performance. Study III aimed to investigate whether the type of acute exercise employed immediately post motor skill acquisition differentially affected motor skill consolidation and retention. Forty subjects were divided between four...

  2. Memory consolidation in the cerebellar cortex.

    Directory of Open Access Journals (Sweden)

    Daniel O Kellett

    2010-07-01

    Full Text Available Several forms of learning, including classical conditioning of the eyeblink, depend upon the cerebellum. In examining mechanisms of eyeblink conditioning in rabbits, reversible inactivations of the control circuitry have begun to dissociate aspects of cerebellar cortical and nuclear function in memory consolidation. It was previously shown that post-training cerebellar cortical, but not nuclear, inactivations with the GABAA agonist muscimol prevented consolidation but these findings left open the question as to how final memory storage was partitioned across cortical and nuclear levels. Memory consolidation might be essentially cortical and directly disturbed by actions of the muscimol, or it might be nuclear, and sensitive to the raised excitability of the nuclear neurons following the loss of cortical inhibition. To resolve this question, we simultaneously inactivated cerebellar cortical lobule HVI and the anterior interpositus nucleus of rabbits during the post-training period, so protecting the nuclei from disinhibitory effects of cortical inactivation. Consolidation was impaired by these simultaneous inactivations. Because direct application of muscimol to the nuclei alone has no impact upon consolidation, we can conclude that post-training, consolidation processes and memory storage for eyeblink conditioning have critical cerebellar cortical components. The findings are consistent with a recent model that suggests the distribution of learning-related plasticity across cortical and nuclear levels is task-dependent. There can be transfer to nuclear or brainstem levels for control of high-frequency responses but learning with lower frequency response components, such as in eyeblink conditioning, remains mainly dependent upon cortical memory storage.

  3. 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

    Social interactions among individuals are abundant, both in wild and in domestic populations. With social interactions, the genes of an individual may affect the trait values of other individuals, a phenomenon known as indirect genetic effects (IGEs). IGEs can be estimated using linear mixed models....... Most IGE models assume that individuals interact equally to all group mates irrespective of relatedness. Kin selection theory, however, predicts that an individual will interact differently with family members versus non-family members. Here, we investigate kin- and sex-specific non-genetic social...

  4. 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....

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    Jarste Morgenthaler

    Full Text Available 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.

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

    Science.gov (United States)

    Alemu, S W; Berg, P; Janss, L; Bijma, P

    2016-02-01

    Social interactions among individuals are abundant, both in wild and in domestic populations. With social interactions, the genes of an individual may affect the trait values of other individuals, a phenomenon known as indirect genetic effects (IGEs). IGEs can be estimated using linear mixed models. Most IGE models assume that individuals interact equally to all group mates irrespective of relatedness. Kin selection theory, however, predicts that an individual will interact differently with family members versus non-family members. Here, we investigate kin- and sex-specific non-genetic social 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-based IGE model proposed in a previous study. Our results indicate that male siblings in mink show different non-genetic interactions than female siblings in mink and that this may impact the estimation of genetic parameters. Moreover, we have shown how estimates from a family-based IGE model can be translated to the ordinary direct-indirect model and vice versa. We find no evidence for genetic differences in interactions among related versus unrelated mink. © 2015 The Authors. Journal of Animal Breeding and Genetics Published by Blackwell Verlag GmbH.

  8. Sleep spindles and their significance for declarative memory consolidation.

    Science.gov (United States)

    Schabus, Manuel; Gruber, Georg; Parapatics, Silvia; Sauter, Cornelia; Klösch, Gerhard; Anderer, Peter; Klimesch, Wolfgang; Saletu, Bernd; Zeitlhofer, Josef

    2004-12-15

    Functional significance of stage 2 sleep spindle activity for declarative memory consolidation. Randomized, within-subject, multicenter. Weekly sleep laboratory visits, actigraphy, and sleep diary (4 weeks). Twenty-four healthy subjects (12 men) aged between 20 and 30 years. Declarative memory task or nonlearning control task before sleep. This study measured spindle activity during stage 2 sleep following a (declarative) word-pair association task as compared to a control task. Participants performed a cued recall in the evening after learning (160 word pairs) as well as in the subsequent morning after 8 hours of undisturbed sleep with full polysomnography. Overnight change in the number of recalled words, but not absolute memory performance, correlated significantly with increased spindle activity during the experimental night (r24 = .63, P sleep stage could not account for this relationship. A growing body of evidence supports the active role of sleep for information reprocessing. Whereas past research focused mainly on the distinct rapid eye movement and slow-wave sleep, these results indicate that increased sleep stage 2 spindle activity is related to an increase in recall performance and, thus, may reflect memory consolidation.

  9. 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.)

  10. 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.)

  11. 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.

  12. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    Beetsma, R.M.W.J.; Cimadomo, J.; Furtuna, O.; Giuliodori, M.

    2014-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the fiscal transmission that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on the

  13. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    Beetsma, R.; Cimadomo, J.; Furtuna, O.; Giuliodori, M.

    2015-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the transmission of fiscal policy that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on

  14. Gradual consolidation of synesthesia during adolescence

    DEFF Research Database (Denmark)

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

    2016-01-01

    ), 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...

  15. Consolidation and reconsolidation of object recognition memory.

    Science.gov (United States)

    Balderas, Israela; Rodriguez-Ortiz, Carlos J; Bermudez-Rattoni, Federico

    2015-05-15

    In the first part of this review, we will present evidence showing a functional double dissociation between different structures of the medial temporal lobe in the consolidation of object and object-in-context recognition memory. In addition, we will provide evidence to support this differential participation through protein synthesis inhibitors and neurotransmitters antagonists and agonists. This evidence points out that the perirhinal, prefrontal and insular cortices consolidate the information of individual stimuli, i.e., objects, while the hippocampus consolidates the contextual information where the objects were experimented. In the second part of this review, we will present evidence that shows that the perirhinal cortex is also necessary for reconsolidation of ORM; the destabilization/re-stabilization memory process upon its activation. In the final part of this review, we will present evidence that shows that ORM reconsolidation is an independent process from its retrieval in the perirhinal cortex. Altogether, this review depicts part of the mechanisms by which the medial temporal lobe processes the functional components of recognition memory, in both consolidation and reconsolidation. Copyright © 2014 Elsevier B.V. All rights reserved.

  16. 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

  17. 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 ...

  18. Democratic consolidation: Indigenous languages and Nigeria's ...

    African Journals Online (AJOL)

    As part of effort towards democratic consolidation and in view of the developmental challenges confronting the nation, Goodluck Jonathan upon his election in 2011 as the President of Nigeria ... The paper thus concludes that the transformation agenda will fail, if urgent attention is not given to the indigenous languages.

  19. Dynamic Multi-period Freight Consolidation

    NARCIS (Netherlands)

    Perez Rivera, Arturo Eduardo; Mes, Martijn R.K.; Corman, Francesco; Voβ, Stefan; Negenborn, Rudy R.

    2015-01-01

    Logistic Service Providers (LSPs) offering hinterland transportation face the trade-off between efficiently using the capacity of long-haul vehicles and minimizing the first and last-mile costs. To achieve the optimal trade-off, freights have to be consolidated considering the variation in the

  20. Dynamic multi-period freight consolidation

    NARCIS (Netherlands)

    Perez Rivera, Arturo Eduardo; Mes, Martijn R.K.

    2016-01-01

    Logistic Service Providers (LSPs) o ering hinterland transportation face the trade-o between e ciently using the capacity of long-haul vehicles and minimizing the rst and last-mile costs. To achieve the optimal trade-o , freights have to be consolidated considering the variation in the arrival of

  1. 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; ...

  2. New Methods for Understanding Systems Consolidation

    Science.gov (United States)

    Tayler, Kaycie K.; Wiltgen, Brian J.

    2013-01-01

    According to the standard model of systems consolidation (SMC), neocortical circuits are reactivated during the retrieval of declarative memories. This process initially requires the hippocampus. However, with the passage of time, neocortical circuits become strengthened and can eventually retrieve memory without input from the hippocampus.…

  3. 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…

  4. Consolidation behavior of cement-based systems

    DEFF Research Database (Denmark)

    Kjeldsen, Ane Mette

    2007-01-01

    overfladekræfter påvirker partiklernes indbyrdes afstand. Det udførte ph.d.-projekt ”Consolidation behaviour of cement-based systems. Influence of inter-particle forces” har bidraget med en konceptuel model for den kombinerede indflydelse af ydre kræftpåvirkning (konsolidering) og overfladekræfter mellem fine...

  5. 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...

  6. 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...

  7. Factors predicting quality of life in a group of Polish subjects with multiple sclerosis: accounting for functional state, socio-demographic and clinical factors.

    Science.gov (United States)

    Papuć, Ewa; Stelmasiak, Zbigniew

    2012-05-01

    Quality of life (QoL) has presently a firmly established position as an important endpoint in medical care. Multiple sclerosis (MS) is a chronic neurological disease with considerable effect on patients' QoL. QoL of MS patients from many European countries has already been assessed but little is known on health-related QoL of Polish subjects with MS. Few studies have taken into consideration multiple predictors of QoL. The aim of this study was to elicit the most relevant factors that determine QoL of Polish group of MS patients. Socio-demographic and clinical factors as well as the influence of disability level were analyzed in this study. 173 MS patients and 86 healthy controls underwent assessment using the Mini Mental Status Examination, WHOQOL-100, Beck Depression Inventory and Fatigue Severity Scale. Data were analyzed by a stepwise linear regression analysis. MS patients had significantly worse global QoL and worse QoL in physical and psychological health domains, lower level of independence, worse social relations and were less satisfied with the surrounding environment they lived in compared with healthy controls (p<0.05). MS subjects had also higher level of depression and fatigue compared to healthy controls (p<0.05). The study determined that the strongest predictors of global QoL of Polish MS patients were depression, disability level and fatigue. Copyright © 2011 Elsevier B.V. All rights reserved.

  8. Consolidation of visuomotor adaptation memory with consistent and noisy environments.

    Science.gov (United States)

    Maeda, Rodrigo S; McGee, Steven E; Marigold, Daniel S

    2017-01-01

    Our understanding of how we learn and retain motor behaviors is still limited. For instance, there is conflicting evidence as to whether the memory of a learned visuomotor perturbation consolidates; i.e., the motor memory becomes resistant to interference from learning a competing perturbation over time. Here, we sought to determine the factors that influence consolidation during visually guided walking. Subjects learned a novel mapping relationship, created by prism lenses, between the perceived location of two targets and the motor commands necessary to direct the feet to their positions. Subjects relearned this mapping 1 wk later. Different groups experienced protocols with or without a competing mapping (and with and without washout trials), presented either on the same day as initial learning or before relearning on day 2 We tested identical protocols under constant and noisy mapping structures. In the latter, we varied, on a trial-by-trial basis, the strength of prism lenses around a non-zero mean. We found that a novel visuomotor mapping is retained at least 1 wk after initial learning. We also found reduced foot-placement error with relearning in constant and noisy mapping groups, despite learning a competing mapping beforehand, and with the exception of one protocol, with and without washout trials. Exposure to noisy mappings led to similar performance on relearning compared with the equivalent constant mapping groups for most protocols. Overall, our results support the idea of motor memory consolidation during visually guided walking and suggest that constant and noisy practices are effective for motor learning. The adaptation of movement is essential for many daily activities. To interact with targets, this often requires learning the mapping to produce appropriate motor commands based on visual input. Here, we show that a novel visuomotor mapping is retained 1 wk after initial learning in a visually guided walking task. Furthermore, we find that this

  9. [Discrimination of Blacks on account of their skin colour? Results of focus group discussions with victims in the German health-care system].

    Science.gov (United States)

    Gerlach, H; Becker, N; Fuchs, A; Wollny, A; Abholz, H-H

    2008-01-01

    In spite of a number of researches on immigrants in the German Health System, there has hardly been any research on immigrant's experiences with General Practitioners or research on Black patients. As an example the experiences of Black People (1) with an immigration background from the Democratic Republic of Congo (RDC) with German White GPs was investigated. Two focus groups with a total of 33 participants from the DRC were held and the discussions documented and transcribed. The authors performed a content analysis and developed inductively the categorical system on the basis of the transcription. The participants underlined their self-competences in health and diseases. Language was mentioned as a problem in communication, but had no priority except for the lack of documents in French. However, they underlined the hectic and unfriendliness of German medical staff as well as lack of respect towards them. They also criticised the insufficient medical competence of German medical doctors concerning diseases, which are common in Africa and the increasing social injustice, bureaucracy and economic efficiency. Experiences with discrimination and racism were clearly expressed and illustrated in its intermingled structure with other forms of discrimination. The concept concerning health and diseases of the African immigrants was a Western medical concept, other concepts like, e.g., "African" formed medical concepts did not occur. The many-sided experienced discriminations of Black immigrants in White Surgeries and in the German Health System presumably also correspond to experiences in other areas of German society. A number of critical remarks of the participants corresponded with what we expect from White patients, especially when speaking about communicative abilities of doctors. Better communicative abilities and a better knowledge of the so-called "tropical diseases" are required. But to the same degree it is mandatory to develop the ability of reflecting on

  10. 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.

  11. On the issue of modern Russian society’s consolidation

    Directory of Open Access Journals (Sweden)

    T. N. Samsonova

    2015-01-01

    Full Text Available The authors analyze the problems that challenge to consolidation of contemporary Russian society, such as social inequality in different spheres, high level of corruption, the inefficiency of public authorities, demographic problems etc, and trace major consolidation trends.

  12. 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.

  13. Fiscal Multipliers and Public Debt Dynamics in Consolidations

    OpenAIRE

    Salto, Matteo; Boussard, Jocelyn; de Castro Fernández, Francisco

    2013-01-01

    The success of a consolidation in reducing the debt ratio depends crucially on the value of the multiplier, which measures the impact of consolidation on growth, and on the reaction of sovereign yields to such a consolidation. We present a theoretical framework that formalizes the re spo nse of the public debt ratio to fiscal consolidations in relation to the value of fiscal multipliers, the starting debt level and the cyclical elasticity of the budget balance. We also assess the role of ...

  14. Consolidity: Mystery of inner property of systems uncovered

    OpenAIRE

    Hassen T. Dorrah

    2012-01-01

    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 c...

  15. REM sleep, prefrontal theta, and the consolidation of human emotional memory.

    Science.gov (United States)

    Nishida, Masaki; Pearsall, Jori; Buckner, Randy L; Walker, Matthew P

    2009-05-01

    Both emotion and sleep are independently known to modulate declarative memory. Memory can be facilitated by emotion, leading to enhanced consolidation across increasing time delays. Sleep also facilitates offline memory processing, resulting in superior recall the next day. Here we explore whether rapid eye movement (REM) sleep, and aspects of its unique neurophysiology, underlie these convergent influences on memory. Using a nap paradigm, we measured the consolidation of neutral and negative emotional memories, and the association with REM-sleep electrophysiology. Subjects that napped showed a consolidation benefit for emotional but not neutral memories. The No-Nap control group showed no evidence of a consolidation benefit for either memory type. Within the Nap group, the extent of emotional memory facilitation was significantly correlated with the amount of REM sleep and also with right-dominant prefrontal theta power during REM. Together, these data support the role of REM-sleep neurobiology in the consolidation of emotional human memories, findings that have direct translational implications for affective psychiatric and mood disorders.

  16. 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...

  17. 24 CFR 91.235 - Special case; abbreviated consolidated plan.

    Science.gov (United States)

    2010-04-01

    ... consolidated plan. 91.235 Section 91.235 Housing and Urban Development Office of the Secretary, Department of... Local Governments; Contents of Consolidated Plan § 91.235 Special case; abbreviated consolidated plan... assistance anticipated to be funded by HUD. (2) Nonhousing community development plan. If the jurisdiction...

  18. 12 CFR 925.24 - Consolidations involving members.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Consolidations involving members. 925.24 Section 925.24 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK MEMBERS AND HOUSING ASSOCIATES MEMBERS OF THE BANKS Consolidations Involving Members § 925.24 Consolidations involving members...

  19. 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

  20. 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...

  1. 7 CFR 1710.108 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... 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... operating efficiency and financial soundness. (b) After a merger or consolidation, RUS will give priority...

  2. Effects of acute methamphetamine on emotional memory formation in humans: encoding vs consolidation.

    Science.gov (United States)

    Ballard, Michael E; Weafer, Jessica; Gallo, David A; de Wit, Harriet

    2015-01-01

    Understanding how stimulant drugs affect memory is important for understanding their addictive potential. Here we examined the effects of acute d-methamphetamine (METH), administered either before (encoding phase) or immediately after (consolidation phase) study on memory for emotional and neutral images in healthy humans. Young adult volunteers (N = 60) were randomly assigned to either an encoding group (N = 29) or a consolidation group (N = 31). Across three experimental sessions, they received placebo and two doses of METH (10, 20 mg) either 45 min before (encoding) or immediately after (consolidation) viewing pictures of emotionally positive, neutral, and negative scenes. Memory for the pictures was tested two days later, under drug-free conditions. Half of the sample reported sleep disturbances following the high dose of METH, which affected their memory performance. Therefore, participants were classified as poor sleepers (less than 6 hours; n = 29) or adequate sleepers (6 or more hours; n = 31) prior to analyses. For adequate sleepers, METH (20 mg) administered before encoding significantly improved memory accuracy relative to placebo, especially for emotional (positive and negative), compared to neutral, stimuli. For poor sleepers in the encoding group, METH impaired memory. METH did not affect memory in the consolidation group regardless of sleep quality. These results extend previous findings showing that METH can enhance memory for salient emotional stimuli but only if it is present at the time of study, where it can affect both encoding and consolidation. METH does not appear to facilitate consolidation if administered after encoding. The study also demonstrates the important role of sleep in memory studies.

  3. Effects of acute methamphetamine on emotional memory formation in humans: encoding vs consolidation.

    Directory of Open Access Journals (Sweden)

    Michael E Ballard

    Full Text Available Understanding how stimulant drugs affect memory is important for understanding their addictive potential. Here we examined the effects of acute d-methamphetamine (METH, administered either before (encoding phase or immediately after (consolidation phase study on memory for emotional and neutral images in healthy humans. Young adult volunteers (N = 60 were randomly assigned to either an encoding group (N = 29 or a consolidation group (N = 31. Across three experimental sessions, they received placebo and two doses of METH (10, 20 mg either 45 min before (encoding or immediately after (consolidation viewing pictures of emotionally positive, neutral, and negative scenes. Memory for the pictures was tested two days later, under drug-free conditions. Half of the sample reported sleep disturbances following the high dose of METH, which affected their memory performance. Therefore, participants were classified as poor sleepers (less than 6 hours; n = 29 or adequate sleepers (6 or more hours; n = 31 prior to analyses. For adequate sleepers, METH (20 mg administered before encoding significantly improved memory accuracy relative to placebo, especially for emotional (positive and negative, compared to neutral, stimuli. For poor sleepers in the encoding group, METH impaired memory. METH did not affect memory in the consolidation group regardless of sleep quality. These results extend previous findings showing that METH can enhance memory for salient emotional stimuli but only if it is present at the time of study, where it can affect both encoding and consolidation. METH does not appear to facilitate consolidation if administered after encoding. The study also demonstrates the important role of sleep in memory studies.

  4. Effects of Acute Methamphetamine on Emotional Memory Formation in Humans: Encoding vs Consolidation

    Science.gov (United States)

    Ballard, Michael E.; Weafer, Jessica; Gallo, David A.; de Wit, Harriet

    2015-01-01

    Understanding how stimulant drugs affect memory is important for understanding their addictive potential. Here we examined the effects of acute d-methamphetamine (METH), administered either before (encoding phase) or immediately after (consolidation phase) study on memory for emotional and neutral images in healthy humans. Young adult volunteers (N = 60) were randomly assigned to either an encoding group (N = 29) or a consolidation group (N = 31). Across three experimental sessions, they received placebo and two doses of METH (10, 20 mg) either 45 min before (encoding) or immediately after (consolidation) viewing pictures of emotionally positive, neutral, and negative scenes. Memory for the pictures was tested two days later, under drug-free conditions. Half of the sample reported sleep disturbances following the high dose of METH, which affected their memory performance. Therefore, participants were classified as poor sleepers (less than 6 hours; n = 29) or adequate sleepers (6 or more hours; n = 31) prior to analyses. For adequate sleepers, METH (20 mg) administered before encoding significantly improved memory accuracy relative to placebo, especially for emotional (positive and negative), compared to neutral, stimuli. For poor sleepers in the encoding group, METH impaired memory. METH did not affect memory in the consolidation group regardless of sleep quality. These results extend previous findings showing that METH can enhance memory for salient emotional stimuli but only if it is present at the time of study, where it can affect both encoding and consolidation. METH does not appear to facilitate consolidation if administered after encoding. The study also demonstrates the important role of sleep in memory studies. PMID:25679982

  5. 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.

  6. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2014-01-01

    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.

  7. Consolidation of vocabulary is associated with sleep in children.

    Science.gov (United States)

    Henderson, Lisa M; Weighall, Anna R; Brown, Helen; Gareth Gaskell, M

    2012-09-01

    Although the acquisition of a novel word is apparently rapid, adult research suggests that integration of novel and existing knowledge (measured by engagement in lexical competition) requires sleep-associated consolidation. We present the first investigation of whether a similar time-course dissociation characterizes word learning across development. Consistent with previous research but counter to adults, 7-12-year-olds showed sleep-associated consolidation effects in declarative but not procedural memory. Nevertheless, the relationship between sleep and word learning in children was remarkably similar to the pattern for adults. Following exposure to nonword competitors (e.g. biscal) in the a.m. or p.m., children's ability to recognize and recall the nonwords improved only after sleep (after approximately 12-hrs for the p.m. group and 24-hrs for the a.m. group), with performance stable 1 week later. Novel nonwords only induced lexical competition effects after sleep. These findings suggest that children utilize a dual memory system when acquiring and integrating new vocabulary and highlight sleep as integral to this process. A video abstract of this article can be viewed at http://www.youtube.com/watch?feature=youtube_gdata&v=2UNuKCAakOk&gl=GB. © 2012 Blackwell Publishing Ltd.

  8. 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

    2017-11-06

    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.

  9. Effect of strontium citrate on bone consolidation during mandibular distraction osteogenesis.

    Science.gov (United States)

    Taylor, Benjamin A; Bezuhly, Michael; Brace, Matthew; Carter, Michael; Hong, Paul

    2017-07-01

    Mandibular distraction osteogenesis (MDO) involves a lengthy consolidation phase where complications can occur. Strontium is an element that has been shown to improve bone healing. The objective of this study was to determine whether strontium citrate can be used to enhance bone healing during MDO in a rabbit model. Prospective animal model study. Custom-made MDO devices were placed on 20 New Zealand White rabbits. After a 7-day latency period, distraction was performed at 1 mm/day for 5 days. The study group rabbits (n = 10) received oral strontium citrate; the other 10 rabbits served as controls. Mandibles were removed at the end of the consolidation period (4 weeks). Formation and healing of new bone were evaluated with microcomputed tomography, histology, and a three-point bending mechanical test. New bone formed in all animals, but the consolidation process was enhanced in rabbits that received strontium. The histological analysis showed that study group rabbits had more mature bone. Microcomputed tomographic images demonstrated significantly higher bone density for study group animals, and the three-point bending test results demonstrated that the maximum load of the study group specimens was significantly greater than that of the control group mandibles. Strontium citrate improved the formation of new bone in the current rabbit model of MDO. The prolonged consolidation period may be shortened with strontium citrate, which may also have the potential to reduce complications. NA Laryngoscope, 127:E212-E218, 2017. © 2017 The American Laryngological, Rhinological and Otological Society, Inc.

  10. 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...

  11. Acute Exercise and Motor Memory Consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard

    It is well documented in the scientific literature that acute and chronic exercise positively affects cognitive function and brain health in humans. It has also been shown more recently that acute aerobic exercise can improve the acquisition and retention of motor skills. While this has interesting...... implications for different settings, including rehabilitation, schools and sports, it is currently unclear to what extent the parameters within exercise itself differentially affect the consolidation process of motor skill learning. The aim of this thesis was, therefore, to investigate the variables...... of exercise intensity, timing and type on the consolidation of visuomotor skill learning, to obtain further understanding of the behavioral effects and underlying mechanisms. Study I focused on the role of exercise intensity and included a low (EX45: 45% Wmax) and high (EX90: 90% Wmax) intensity aerobic...

  12. 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.

  13. 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...

  14. Fiscal consolidation with tax evasion and corruption

    OpenAIRE

    Pappa, E.; Sajedi, R.; Vella, E.

    2015-01-01

    Cross-country evidence highlights the importance of tax evasion and corruption in determining the size of fiscal multipliers. We introduce these two features in a New Keynesian model and revisit the effects of fiscal consolidations. VAR evidence for Italy suggests that spending cuts reduce tax evasion, while tax hikes increase it. In the model, spending cuts induce a reallocation of production towards the formal sector, thus reducing tax evasion. Tax hikes increase the incentives to produce i...

  15. Consolidated bioprocessing method using thermophilic microorganisms

    Energy Technology Data Exchange (ETDEWEB)

    Mielenz, Jonathan Richard

    2016-02-02

    The present invention is directed to a method of converting biomass to biofuel, and particularly to a consolidated bioprocessing method using a co-culture of thermophilic and extremely thermophilic microorganisms which collectively can ferment the hexose and pentose sugars produced by degradation of cellulose and hemicelluloses at high substrate conversion rates. A culture medium therefor is also provided as well as use of the methods to produce and recover cellulosic ethanol.

  16. The role of sleep in changing our minds: A psychologist's discussion of papers on memory reactivation and consolidation in sleep

    OpenAIRE

    Cartwright, Rosalind D.

    2004-01-01

    The group of papers on memory reactivation and consolidation during sleep included in this volume represents cutting edge work in both animals and humans. They support that the two types of sleep serve different necessary functions. The role of slow wave sleep (SWS) is reactivation of the hippocampal-neocortical circuits activated during a waking learning period, while REM sleep is responsible for the consolidation of this new learning into long-term memory. These studies provide further insi...

  17. 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.

  18. Memory reactivation and consolidation during sleep.

    Science.gov (United States)

    Paller, Ken A; Voss, Joel L

    2004-01-01

    Do our memories remain static during sleep, or do they change? We argue here that memory change is not only a natural result of sleep cognition, but further, that such change constitutes a fundamental characteristic of declarative memories. In general, declarative memories change due to retrieval events at various times after initial learning and due to the formation and elaboration of associations with other memories, including memories formed after the initial learning episode. We propose that declarative memories change both during waking and during sleep, and that such change contributes to enhancing binding of the distinct representational components of some memories, and thus to a gradual process of cross-cortical consolidation. As a result of this special form of consolidation, declarative memories can become more cohesive and also more thoroughly integrated with other stored information. Further benefits of this memory reprocessing can include developing complex networks of interrelated memories, aligning memories with long-term strategies and goals, and generating insights based on novel combinations of memory fragments. A variety of research findings are consistent with the hypothesis that cross-cortical consolidation can progress during sleep, although further support is needed, and we suggest some potentially fruitful research directions. Determining how processing during sleep can facilitate memory storage will be an exciting focus of research in the coming years.

  19. Honeybees consolidate navigation memory during sleep.

    Science.gov (United States)

    Beyaert, Lisa; Greggers, Uwe; Menzel, Randolf

    2012-11-15

    Sleep is known to support memory consolidation in animals, including humans. Here we ask whether consolidation of novel navigation memory in honeybees depends on sleep. Foragers were exposed to a forced navigation task in which they learned to home more efficiently from an unexpected release site by acquiring navigational memory during the successful homing flight. This task was quantified using harmonic radar tracking and applied to bees that were equipped with a radio frequency identification device (RFID). The RFID was used to record their outbound and inbound flights and continuously monitor their behavior inside the colony, including their rest during the day and sleep at night. Bees marked with the RFID behaved normally inside and outside the hive. Bees slept longer during the night following forced navigation tasks, but foraging flights of different lengths did not lead to different rest times during the day or total sleep time during the night. Sleep deprivation before the forced navigation task did not alter learning and memory acquired during the task. However, sleep deprivation during the night after forced navigation learning reduced the probability of returning successfully to the hive from the same release site. It is concluded that consolidation of novel navigation memory is facilitated by night sleep in bees.

  20. 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.

  1. The effect of sleep-specific brain activity versus reduced stimulus interference on declarative memory consolidation.

    Science.gov (United States)

    Piosczyk, Hannah; Holz, Johannes; Feige, Bernd; Spiegelhalder, Kai; Weber, Friederike; Landmann, Nina; Kuhn, Marion; Frase, Lukas; Riemann, Dieter; Voderholzer, Ulrich; Nissen, Christoph

    2013-08-01

    Studies suggest that the consolidation of newly acquired memories and underlying long-term synaptic plasticity might represent a major function of sleep. In a combined repeated-measures and parallel-group sleep laboratory study (active waking versus sleep, passive waking versus sleep), we provide evidence that brief periods of daytime sleep (42.1 ± 8.9 min of non-rapid eye movement sleep) in healthy adolescents (16 years old, all female), compared with equal periods of waking, promote the consolidation of declarative memory (word-pairs) in participants with high power in the electroencephalographic sleep spindle (sigma) frequency range. This observation supports the notion that sleep-specific brain activity when reaching a critical dose, beyond a mere reduction of interference, promotes synaptic plasticity in a hippocampal-neocortical network that underlies the consolidation of declarative memory. © 2013 European Sleep Research Society.

  2. Acute Effects of Alcohol on Encoding and Consolidation of Memory for Emotional Stimuli.

    Science.gov (United States)

    Weafer, Jessica; Gallo, David A; de Wit, Harriet

    2016-01-01

    Acute doses of alcohol impair memory when administered before encoding of emotionally neutral stimuli but enhance memory when administered immediately after encoding, potentially by affecting memory consolidation. Here, we examined whether alcohol produces similar biphasic effects on memory for positive or negative emotional stimuli. The current study examined memory for emotional stimuli after alcohol (0.8 g/kg) was administered either before stimulus viewing (encoding group; n = 20) or immediately following stimulus viewing (consolidation group; n = 20). A third group received placebo both before and after stimulus viewing (control group; n = 19). Participants viewed the stimuli on one day, and their retrieval was assessed exactly 48 hours later, when they performed a surprise cued recollection and recognition test of the stimuli in a drug-free state. As in previous studies, alcohol administered before encoding impaired memory accuracy, whereas alcohol administered after encoding enhanced memory accuracy. Critically, alcohol effects on cued recollection depended on the valence of the emotional stimuli: Its memory-impairing effects during encoding were greatest for emotional stimuli, whereas its memory-enhancing effects during consolidation were greatest for emotionally neutral stimuli. Effects of alcohol on recognition were not related to stimulus valence. This study extends previous findings with memory for neutral stimuli, showing that alcohol differentially affects the encoding and consolidation of memory for emotional stimuli. These effects of alcohol on memory for emotionally salient material may contribute to the development of alcohol-related problems, perhaps by dampening memory for adverse consequences of alcohol consumption.

  3. Influence of soil consolidation and thermal expansion effects on height and gravity variations

    Science.gov (United States)

    Romagnoli, C.; Zerbini, S.; Lago, L.; Richter, B.; Simon, D.; Domenichini, F.; Elmi, C.; Ghirotti, M.

    2003-07-01

    The daily GPS height series of the Medicina station were analyzed for the period July 1996-September 2001. The station is located in the middle Po Plain on fine-grained alluvial deposits. A seasonal oscillation in the order of 18 mm (peak-to-peak amplitude) is present in the data. This crustal deformation has been modeled by including variations in the atmospheric, oceanic and hydrologic mass. The vertical positions can also be affected significantly by soil consolidation. Geotechnical parameters derived by in situ tests and laboratory analyses of the clayey soil collected at Medicina allowed the estimate of the soil settlement relevant to the seasonal oscillation of the surficial water table. Thermal expansion of the geodetic monument has to be taken into account in the case of high-precision vertical positioning. In this work models both for the soil consolidation and the thermal expansion effects are provided. The continuous gravity observations collected at Medicina by means of a superconducting gravimeter also exhibit a marked seasonal oscillation, which has been interpreted as the sum of loading and Newtonian attraction effects, as well as of the contribution due to soil consolidation. Especially the study concerning the soil consolidation effect has allowed a better insight on the seasonal vertical movements occurring at the Medicina station by providing quantitative information on soil behavior due to change of effective pressures. The results can be applied to those stations characterized by similar fine-grained soils and surficial hydrogeology.

  4. Accelerated long-term forgetting in transient epileptic amnesia: an acquisition or consolidation deficit?

    Science.gov (United States)

    Hoefeijzers, Serge; Dewar, Michaela; Della Sala, Sergio; Zeman, Adam; Butler, Christopher

    2013-07-01

    Accelerated Long-term Forgetting (ALF) is the rapid loss of newly acquired memories over days to weeks despite normal retention at standard (~30 min) intervals. It has recently been described in association with epilepsy, particularly the syndrome of Transient Epileptic Amnesia (TEA). The cognitive mechanisms underlying ALF remain uncertain, but disruption either of memory acquisition or consolidation processes has been postulated. To arbitrate between these accounts, we reanalysed data from an existing word-list recall data set to investigate whether ALF can be observed for words learned under precisely matched conditions in TEA patients and controls. We reanalysed the data of 24 patients with TEA and 24 matched healthy controls who learnt a 15-item word list to a learning criterion of 90% with a minimum of five learning trials. Free recall of the words was probed at delays of 30 min and 1 week and 3 weeks after learning. In addition, a 'yes-no' recognition test was conducted after the 3-week free recall. Forgetting rates across the first 30 min delay and the subsequent 1 week and 3 week delay were compared between patients and controls. To ensure that learning conditions were closely matched between patients and control participants, we excluded exceptionally fast (N(TEA)=1, N(controls)=4) and slow (N(TEA)=6, N(controls)=2) learners. Furthermore, we analysed only words that were presented five or six times during learning and retrieved successfully on four or five occasions during learning. Recall performance on the last learning trial and 30 min after acquisition were indistinguishable between TEA patients and controls. Over the delay interval of 30 min to 1 week, however, accelerated forgetting of this newly learned verbal material was observed in TEA patients. This severe forgetting is also reflected in the three-week recognition test, where TEA patients performed significantly worse than controls. Moreover, whereas recall on the last learning trial correlated

  5. A novel means of proppant consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Wiggins, C.B.; Zhang, K. [Trican Well Service Ltd., Calgary, AB (Canada)

    2010-07-01

    The most significant objective during fracturing operations is the successful placement of proppant into fracture channels within hydrocarbon bearing formation zones. This is accomplished by creating a high conductivity channel, enabling hydrocarbons an open path from the far depths of the reservoir into a wellbore area. However, it is important that the proppant remain in place to maintain a high conductivity channel once it has been successfully placed into the formation. Difficulties can be encountered as a result of significant pressure differences between the extremities of the fracture channel and the near wellbore area, with a tendency of flow towards the lower pressure area around the wellbore. As a means of counteracting proppant flowback, a variety of methods have been utilized with varying degrees of success. This paper outlined the development and utilization of a unique chemical-based system as a method of proppant consolidation. The different methods of counteracting proppant flowback include reducing the production rate; the use of fibrous and deformable materials; and the use of resin coated proppants. The difficulties with using resin-coated proppants stem from compatibility issues with fracturing fluids; economic costs; and diminished effectiveness at lower temperatures and pressures. The product discussed in the paper fell under a different category of proppant flowback controls as it acted by adsorbing to the surface of the proppant molecule, and changing the surface properties of the proppant. The paper discussed the lab testing and proppant flowback analyses that were performed in order to understand the effectiveness of the consolidating agent under simulated downhole conditions. It was concluded that a measurable and quantifiable increase in the proppant's resistance to flowback was observed through the use of a novel proppant consolidation chemical. 8 refs., 18 figs.

  6. 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

  7. 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.

    2015-08-01

    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. A group of indexes need to be selected for land consolidation. In this article, a fuzzy measure was adopted to accomplish the selection of specific features. A fuzzy integral based on a fuzzy measure is a type of fusion tool. The optimal solution with the fewest non-zero elements was obtained for the fuzzy measure by solving a fuzzy integral. This algorithm provides a quick and optimal way to identify the land-index system when preparing to conduct land consolidation. This new research was applied to Shunde's "Three Old" consolidation project which provides the data. Our estimation system was compared with a conventional evaluation system that is still accepted by the public. Our results prove to be consistent, and the new model is more automatic and intelligent. The results of this estimation system are significant for informing decision-making in land consolidation.

  8. 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.

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

    Science.gov (United States)

    Nishida, Masaki; Nakashima, Yusaku; Nishikawa, Toru

    2016-01-01

    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. 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). 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. Because the changes in slow-frequency spindle activity affected the thalamocortical network dysfunction in patients medicated for depression, dysregulated spindle generation may impair sleep-dependent memory consolidation. Our findings may help to elucidate the cognitive deficits that occur in patients with major depression both in the waking state and during sleep.

  10. Acute exercise improves motor memory consolidation in preadolescent children

    DEFF Research Database (Denmark)

    Lundbye-Jensen, Jesper; Skriver, Kasper Christen; Nielsen, Jens Bo

    2017-01-01

    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...

  11. Consolidated Incineration Facility, Savannah River Site. Environmental Assessment

    Energy Technology Data Exchange (ETDEWEB)

    1992-12-01

    This environmental assessment (EA) was prepared by the US Department of Energy (DOE) to assess the potential impacts associated with the siting, construction, and operation of the proposed Consolidated Incineration Facility (CIF), at the Savannah River Site, Aiken, South Carolina. The text of the document is unchanged from the EA issued in June 1992, with the following three exceptions: (1) Section 2.1 refers to recent solid waste forecast information; (2) Section 4.5.1 deletes the reference to dioxin emission standards; and (3) a footnote to Section 4.6.2 includes the results of a morr, conservative risk factor. An additional appendix has also been added to the EA. Appendix B presents comments received on the June 1992 EA and the Proposed FONSI from federal, state, and local agencies, interest groups, and individuals. Appendix B also contains both general and specific DOE responses to these comments.

  12. 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.

  13. The Multidimensional Aspects of Sleep Spindles and Their Relationship to Word-Pair Memory Consolidation

    Science.gov (United States)

    Lustenberger, Caroline; Wehrle, Flavia; Tüshaus, Laura; Achermann, Peter; Huber, Reto

    2015-01-01

    Study Objectives: Several studies proposed a link between sleep spindles and sleep dependent memory consolidation in declarative learning tasks. In addition to these state-like aspects of sleep spindles, they have also trait-like characteristics, i.e., were related to general cognitive performance, an important distinction that has often been neglected in correlative studies. Furthermore, from the multitude of different sleep spindle measures, often just one specific aspect was analyzed. Thus, we aimed at taking multidimensional aspects of sleep spindles into account when exploring their relationship to word-pair memory consolidation. Design: Each subject underwent 2 study nights with all-night high-density electroencephalographic (EEG) recordings. Sleep spindles were automatically detected in all EEG channels. Subjects were trained and tested on a word-pair learning task in the evening, and retested in the morning to assess sleep related memory consolidation (overnight retention). Trait-like aspects refer to the mean of both nights and state-like aspects were calculated as the difference between night 1 and night 2. Setting: Sleep laboratory. Participants: Twenty healthy male subjects (age: 23.3 ± 2.1 y) Measurements and Results: Overnight retention was negatively correlated with trait-like aspects of fast sleep spindle density and positively with slow spindle density on a global level. In contrast, state-like aspects were observed for integrated slow spindle activity, which was positively related to the differences in overnight retention in specific regions. Conclusion: Our results demonstrate the importance of a multidimensional approach when investigating the relationship between sleep spindles and memory consolidation and thereby provide a more complete picture explaining divergent findings in the literature. Citation: Lustenberger C, Wehrle F, Tüshaus L, Achermann P, Huber R. The multidimensional aspects of sleep spindles and their relationship to word

  14. Evaluating Wireless Carrier Consolidation Using Semiparametric Demand Estimation

    OpenAIRE

    Patrick Bajari; Jeremy T. Fox; Stephen Ryan

    2006-01-01

    The US mobile phone service industry has dramatically consolidated over the last two decades. One justification for consolidation is that merged firms can provide consumers with larger coverage areas at lower costs. We estimate the willingness to pay for national coverage to evaluate this motivation for past consolidation. As market level quantity data is not publicly available, we devise an econometric procedure that allows us to estimate the willingness to pay using market share ranks colle...

  15. 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.

  16. Sleep restriction can attenuate prioritization benefits on declarative memory consolidation.

    Science.gov (United States)

    Lo, June C; Bennion, Kelly A; Chee, Michael W L

    2016-12-01

    As chronic sleep restriction is a widespread problem among adolescents, the present study investigated the effects of a 1-week sleep restriction (SR) versus control period on the consolidation of long-term memory for prose passages. We also determined whether the benefit of prioritization on memory is modulated by adequate sleep occurring during consolidation. Fifty-six healthy adolescents (25 male, aged 15-19 years) were instructed to remember a prose passage in which half of the content was highlighted (prioritized), and were told that they would receive an additional bonus for remembering highlighted content. Following an initial free recall test, participants underwent a 7-night period in which they received either a 5-h (SR) or 9-h (control) nightly sleep opportunity, monitored by polysomnography on selected nights. Free recall of the passage was tested at the end of the sleep manipulation period (1 week after encoding), and again 6 weeks after encoding. Recall of highlighted content was superior to that of non-highlighted content at all three time-points (initial, 1 week, 6 weeks). This beneficial effect of prioritization on memory was stronger 1 week relative to a few minutes after encoding for the control, but not the SR group. N3 duration was similar in the control and SR groups. Overall, the present study shows that the benefits of prioritization on memory are enhanced over time, requiring time and sleep to unfold fully. Partial sleep deprivation (i.e. 5-h nocturnal sleep opportunity) may attenuate such benefits, but this may be offset by preservation of N3 sleep duration. © 2016 The Authors. Journal of Sleep Research published by John Wiley & Sons Ltd on behalf of European Sleep Research Society.

  17. Democratic consolidation in sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Ángel Pérez González

    2001-12-01

    Full Text Available The contributions made by theory on democratic consolidation in Eastern Europe are also pertinent to analysis of processes of democratization and democratic consolidation in other areas, such as sub-Saharan Africa. The parameters of analysis highlight the importance of a strong state (organized, with legitimated institutions and a structured society (whether multiethnic or not as necessary conditions for democratization. On the assumption that the colonizing powers basically used two models –the French assimilationist model and the British indirect government model– the study of how these conditions were fulfilled in various sub-Saharan states leads to two conclusions: the first, the possibility of a process of democratization in those states where European (French colonization produced a total assimilation of the colonized society, including above all the colonizer’s political values; and the second, the possibility of processes of democratization in states produced by British colonization where the indigenous structures and those of the metropolis were superimposed, a phenomenon which allowed the application of democratic values by legitimated local institutions.

  18. 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)

  19. Towards consolidating the plant trait data domain

    Science.gov (United States)

    Kattge, Jens

    2017-04-01

    In response to the basic concept of this session - 'the optimality principle proposes that organisms adjust to environmental variations so as to maximize measures that impinge on fitness, and are thereby subject to natural selection' - we propose that observable characteristics of individual plant organisms - plant traits - are the product of optimality principles and thus provide a first level to validate implementations of optimality principles in vegetation models. On the long term, the application of optimality principles may thus lead to a shift of paradigm in vegetation modeling, where plant traits were traditionally used for model parameterization, but in the future may provide the first step in a hierarchical cascade of model validation at multiple scales. However, so far the value of plant traits is obscured by two roadblocks: ecological research produces a tremendous amount of trait data, but the diversity in topics covered and the ways in which studies are carried out result in large numbers of small, idiosyncratic data sets using heterogeneous terminologies. Such heterogeneity can be attributed, in part, to a lack of standards for acquiring, organizing and describing data. We here present recent progress in consolidating the plant trait data domain by standardized terminology (TOP thesaurus of plant characteristics: top-thesaurus.org) and data integration (TRY database: try-db.org) - and we report current limits. Nevertheless, we suggest that consolidated trait data are a valuable tool for optimality driven vegetation model development and validation.

  20. 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

  1. Epigenetics, estradiol, and hippocampal memory consolidation

    Science.gov (United States)

    Frick, Karyn M.

    2013-01-01

    Epigenetic alterations of histone proteins and DNA are essential for hippocampal synaptic plasticity and cognitive function, and contribute to the etiology of psychiatric disorders and neurodegenerative diseases. Hippocampal memory formation depends on histone alterations and DNA methylation, and increasing evidence suggests that regulation of these epigenetic processes by modulatory factors such as environmental enrichment, stress, and hormones substantially influences memory function. Recent work from our laboratory suggests that the ability of the sex-steroid hormone 17β-estradiol (E2) to enhance novel object recognition memory consolidation in young adult female mice is dependent on histone H3 acetylation and DNA methylation in the dorsal hippocampus. Our data also suggest that enzymes mediating DNA methylation and histone acetylation work in concert to regulate the effects of E2 on memory consolidation. These findings shed light on the epigenetic mechanisms that influence hormonal modulation of cognitive function, and may have important implications for understanding how hormones influence cognition in adulthood and aging. This review will provide a brief overview of the literature on epigenetics and memory, describe in detail our findings demonstrating that epigenetic alterations regulate E2-induced memory enhancement in female mice, and discuss future directions for research on the epigenetic regulation of E2-induced memory enhancement. PMID:24028406

  2. A model for hydrostatic consolidation of Pierre shale

    Science.gov (United States)

    Savage, W.Z.; Braddock, W.A.

    1991-01-01

    This paper presents closed-form solutions for consolidation of transversely isotropic porous media under hydrostatic stress. The solutions are applied to model the time variation of pore pressure, volume strain and strains parallel and normal to bedding, and to obtain coefficients of consolidation and permeability, as well as other properties, and the bulk modulus resulting from hydrostatic consolidation of Pierre shale. It is found that the coefficients consolidation and permeability decrease and the bulk moduli increase with increasing confining pressure, reflecting the closure of voids in the rock. ?? 1991.

  3. Nanocomposite Thermolectric Materials by High Pressure Powder Consolidation Manufacturing Project

    Data.gov (United States)

    National Aeronautics and Space Administration — In response to NASA's need to develop advanced nanostructured thermolectric materials, UTRON is proposing an innovative high pressure powder consolidation...

  4. 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.

  5. 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

  6. Does sleep benefit memory consolidation in children with focal epilepsy?

    Science.gov (United States)

    Chan, Samantha; Pressler, Ronit; Boyd, Stewart G; Baldeweg, Torsten; Cross, J Helen

    2017-03-01

    Children with epilepsy have high rates of both cognitive impairment and sleep disruption. It is thus assumed that sleep-dependent memory consolidation is vulnerable to ongoing epileptic activity, but direct evidence of this is limited. We performed a within-subject comparison of memory retention across intervals of wake or overnight sleep. Healthy children (n = 21, 6-16 years, 12 female) and children with focal epilepsy (n = 22, 6-16 years, 9 female) performed verbal and visuospatial memory tasks under each condition. Sleep was assessed with electroencephalography (EEG) polysomnography during the overnight interval. Interictal discharges were quantified manually. Memory retention was greater in the sleep condition in both the verbal (F1,39 = 10.8, p = 0.002, Cohen's d = 0.67) and the visuospatial (F1,36 = 4.23, p = 0.05, Cohen's d = 0.40) tasks, with no significant interaction of group by condition in either task. Across the total sample, gain in memory retention with sleep in the verbal task correlated with duration of slow wave sleep (r = 0.4, p = 0.01). In patients, sleep-dependent memory consolidation was negatively correlated with interictal discharge rate in both the verbal (ρ = -0.49, p = 0.04) and visuospatial (ρ = -0.45, p = 0.08) tasks. On post hoc analysis, a longer history of epilepsy (r = 0.53, p = 0.01) and a temporal (t10 = 1.8, p = 0.1, Cohen's d = 0.86) rather than an extratemporal seizure focus (t10 = 0.8, p = 0.4, Cohen's d = 0.30) was associated with greater contribution of sleep to verbal memory retention. We have demonstrated that memory consolidation in children with focal epilepsy benefits from sleep, showing the same correlation with slow wave sleep as in healthy children, but an inverse relationship with the interictal discharge load during sleep. This mechanism appears to be increasingly recruited with longer duration of illness, indicating a resilient homeostatic function which may be harnessed to aid learning. Wiley Periodicals, Inc

  7. 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.

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

    Science.gov (United States)

    Namburi, Monica; Nagothu, Sleevaraju; Kumar, Chetan S; Chakrapani, N; Hanumantharao, C H; Kumar, Supradeep K

    2017-12-01

    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. 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. 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. Consolidation is better than non consolidation during enmasse retraction and intrusion.

  9. 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.

  10. NREM2 and Sleep Spindles Are Instrumental to the Consolidation of Motor Sequence Memories

    Science.gov (United States)

    Laventure, Samuel; Fogel, Stuart; Lungu, Ovidiu; Albouy, Geneviève; Sévigny-Dupont, Pénélope; Vien, Catherine; Sayour, Chadi; Carrier, Julie; Benali, Habib; Doyon, Julien

    2016-01-01

    Although numerous studies have convincingly demonstrated that sleep plays a critical role in motor sequence learning (MSL) consolidation, the specific contribution of the different sleep stages in this type of memory consolidation is still contentious. To probe the role of stage 2 non-REM sleep (NREM2) in this process, we used a conditioning protocol in three different groups of participants who either received an odor during initial training on a motor sequence learning task and were re-exposed to this odor during different sleep stages of the post-training night (i.e., NREM2 sleep [Cond-NREM2], REM sleep [Cond-REM], or were not conditioned during learning but exposed to the odor during NREM2 [NoCond]). Results show that the Cond-NREM2 group had significantly higher gains in performance at retest than both the Cond-REM and NoCond groups. Also, only the Cond-NREM2 group yielded significant changes in sleep spindle characteristics during cueing. Finally, we found that a change in frequency of sleep spindles during cued-memory reactivation mediated the relationship between the experimental groups and gains in performance the next day. These findings strongly suggest that cued-memory reactivation during NREM2 sleep triggers an increase in sleep spindle activity that is then related to the consolidation of motor sequence memories. PMID:27032084

  11. 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

  12. 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.

  13. 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.

  14. 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.

  15. 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. ...

  16. 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...

  17. 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.

  18. Sleep-dependent learning and memory consolidation.

    Science.gov (United States)

    Walker, Matthew P; Stickgold, Robert

    2004-09-30

    While the functions of sleep remain largely unknown, one of the most exciting and contentious hypotheses is that sleep contributes importantly to memory. A large number of studies offer a substantive body of evidence supporting this role of sleep in what is becoming known as sleep-dependent memory processing. This review will provide evidence of sleep-dependent memory consolidation and sleep-dependent brain plasticity and is divided into five sections: (1) an overview of sleep stages, memory categories, and the distinct stages of memory development; (2) a review of the specific relationships between sleep and memory, both in humans and animals; (3) a survey of evidence describing sleep-dependent brain plasticity, including human brain imaging studies as well as animal studies of cellular neurophysiology and molecular biology. We close (4) with a consideration of unanswered questions as well as existing arguments against the role of sleep in learning and memory and (5) a concluding summary.

  19. Numerical Modelling Study of Behaviour of Consolidated Strata ...

    African Journals Online (AJOL)

    Numerical Modelling Study of Behaviour of Consolidated Strata Around Tunnel. ... Science, Technology and Arts Research Journal ... In this paper an attempt is made to assess the behavior of the tunnel in given environment and the associated displacements due to tunneling in a highly consolidated soil/rock mass with two ...

  20. Consolidation of Base Operations Support (BOS) in Panama

    Science.gov (United States)

    1982-12-01

    Canal area. Its activities have been consolidated on an intraservice basis under single managership at tLe 193d Infantry Brigade. The consolidation...Force single managership . They did, however, re C-6 disagree that two positions could be saved, arguing that seasonal fluctuations in workload require

  1. Impact of consolidation pressure on contaminant migration in clay liner

    Directory of Open Access Journals (Sweden)

    Zhi-hong Zhang

    2013-07-01

    Full Text Available Consolidation deformation occurs in clay liners under the self-weight of wastes at a simple garbage dump or dredged sediment dump, which leads to a decrease in the porosity. However, the migration of contaminants in clay liners is influenced by the porosity. Thus, the impact of consolidation deformation of clay liners on the migration of contaminants cannot be ignored. Based on Biot's consolidation theory, the contaminant migration theory, and consideration of the three kinds of migration mechanisms of convection, diffusion, and adsorption, a one-dimensional migration model of contaminants in deforming porous media was established, and the finite difference method was adopted to obtain the numerical solutions for an established initial-boundary value problem. The impact of consolidation pressure on the migration law of a contaminant was studied. The results show that, regardless of adsorption modes, different consolidation pressures have similar impacts on the migration law of the contaminant. Namely, over a certain migration time, the greater the consolidation pressure is, the smaller the migration depth of the contaminant. The results also show that, while the migration time increases, the impact of a certain increment of consolidation pressure on the variation of contaminant concentration with the depth increases gradually and, while the migration depth increases, the impact of a certain increment of consolidation pressure on the variation of the contaminant concentration with time increases gradually.

  2. The Consolidation of a Rural School District: A Case Study.

    Science.gov (United States)

    Leisey, Robin M.; And Others

    The Coffee County (Georgia) Board of Education voted to consolidate Nicholls and Broxton High Schools with Coffee High School. This case study analyzes the issues of school consolidation, benefits to students and financial implications through sociological and political science perspectives. Data were collected by personal interview, document…

  3. 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

  4. 24 CFR 91.505 - Amendments to the consolidated plan.

    Science.gov (United States)

    2010-04-01

    ... and Urban Development CONSOLIDATED SUBMISSIONS FOR COMMUNITY PLANNING AND DEVELOPMENT PROGRAMS Other General Requirements § 91.505 Amendments to the consolidated plan. (a) Amendments to the plan. The... change in its allocation priorities or a change in the method of distribution of funds; (2) To carry out...

  5. Rejected Ballots and Democratic Consolidation in Ghana's Fourth ...

    African Journals Online (AJOL)

    The nation has received several commendations for the giant strides made towards democratic consolidation. Given the high incidence of rejected ballot papers that however characterizes the conduct of elections in Ghana, it is feared that the giant strides being made towards democratic consolidation may suffer severe set ...

  6. Rejected Ballots and Democratic Consolidation in Ghana's Fourth ...

    African Journals Online (AJOL)

    Nekky Umera

    Ransford Edward Van Gyampo - Department of Political Science,. University of Ghana, P. O. Box LG ... commendations for the giant strides made towards democratic consolidation. Given the high incidence of rejected .... posed to democratic consolidation and the conduct of free and fair elections by incidence such as the.

  7. 12 CFR 1780.24 - Consolidation and severance of actions.

    Science.gov (United States)

    2010-01-01

    ... Proceedings § 1780.24 Consolidation and severance of actions. (a) Consolidation. On the motion of any party... purposes, any two or more proceedings, if each such proceeding involves or arises out of the same transaction, occurrence or series of transactions or occurrences, or involves at least one common respondent...

  8. 33 CFR 20.403 - Consolidation and severance.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Consolidation and severance. 20.403 Section 20.403 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY... likelihood that consolidation would expedite the proceedings and serve the interests of justice.) The ALJ may...

  9. 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...

  10. 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...

  11. Cross Border EU Defence Industry Consolidation between Globalization and Europeanization

    DEFF Research Database (Denmark)

    Kluth, Michael Friederich

    The European Defence Industry is undergoing consolidation cutting across national borders. This is spurred by European Union policy initiatives and active encouragement by some national governments fearing a US-led global consolidation of the industry. The process in many ways proves challenging...

  12. 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.

  13. Flipping the switch: mechanisms that regulate memory consolidation.

    Science.gov (United States)

    Breton, Jocelyn; Robertson, Edwin M

    2014-12-01

    Memories can follow different processing routes. For example, some memories are enhanced during wakefulness while the enhancement of others is delayed until sleep. Converging evidence suggests that inhibitory mechanisms can 'switch off' a processing route, thereby preventing the consolidation of select memories during wakefulness. This switch arises due to an actively imposed 'bottleneck' generated by the brain. Transcranial magnetic stimulation (TMS) can interfere with this bottleneck, allowing multiple memories to be consolidated simultaneously during wakefulness. This bottleneck restricts memory processing, perhaps allowing for the selection of only rewarded, or relevant memories. Overall, this bottleneck makes it necessary to select memories for consolidation, and the state of a switch ('on' or 'off') determines whether or not a memory is subsequently consolidated. Understanding how memory consolidation is regulated may provide novel therapeutic strategies. Copyright © 2014 Elsevier Ltd. All rights reserved.

  14. Fiscal Consolidation As a Public Policy: Conceptual and Theoretical Framework

    Directory of Open Access Journals (Sweden)

    Doğan Bakırtaş

    2015-12-01

    Full Text Available                         AbstractFiscal consolidation is the implementation of policies to reduce government expenditures and the public debt ratio to GDP. These policies are used to ensure fiscal discipline and minimize the debt stock by either tax or expenditure side. In this respect, the importance of fiscal consolidation policy is to ensure fiscal discipline without making negative effects on economic growth and economic life. Besides the conceptual framework, periods and the success criteria of fiscal consolidation are important factors for evaluating the success or failure of fiscal consolidation. In this study, it has been identified that there is no consensus on these criteria in the literature.Keywords: Fiscal Consolidation, Budget Deficits,Government Spending, Public EconomyJEL Classification Codes: E62, H32, H62

  15. 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.

  16. 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

  17. 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

  18. 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

  19. Stress facilitates consolidation of verbal memory for a film but does not affect retrieval.

    Science.gov (United States)

    Beckner, Victoria E; Tucker, David M; Delville, Yvon; Mohr, David C

    2006-06-01

    The effect of psychosocial stress on distinct memory processes was investigated in 157 college students using a brief film, which enabled comparison of verbal and visual memory by using a single complex stimulus. Participants were stressed either following stimuli presentation (consolidation) or before testing 48 hr later (retrieval) and were compared with no-stress controls. Salivary cortisol was measured before and 20 min after stress. The consolidation group significantly outperformed controls on total and verbal film scores. Stress did not impair retrieval relative to controls. Exploratory analyses revealed a significant correlation between cortisol and verbal scores across all groups (r = .18). Results provide the first evidence of a facilitative effect of a stressor on verbal memory, but failed to replicate retrieval findings. Copyright 2006 APA, all rights reserved.

  20. 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

  1. Coordination of Slow Waves With Sleep Spindles Predicts Sleep-Dependent Memory Consolidation in Schizophrenia.

    Science.gov (United States)

    Demanuele, Charmaine; Bartsch, Ullrich; Baran, Bengi; Khan, Sheraz; Vangel, Mark G; Cox, Roy; Hämäläinen, Matti; Jones, Matthew W; Stickgold, Robert; Manoach, Dara S

    2017-01-01

    Schizophrenia patients have correlated deficits in sleep spindle density and sleep-dependent memory consolidation. In addition to spindle density, memory consolidation is thought to rely on the precise temporal coordination of spindles with slow waves (SWs). We investigated whether this coordination is intact in schizophrenia and its relation to motor procedural memory consolidation. Twenty-one chronic medicated schizophrenia patients and 17 demographically matched healthy controls underwent two nights of polysomnography, with training on the finger tapping motor sequence task (MST) on the second night and testing the following morning. We detected SWs (0.5-4 Hz) and spindles during non-rapid eye movement (NREM) sleep. We measured SW-spindle phase-amplitude coupling and its relation with overnight improvement in MST performance. Patients did not differ from controls in the timing of SW-spindle coupling. In both the groups, spindles peaked during the SW upstate. For patients alone, the later in the SW upstate that spindles peaked and the more reliable this phase relationship, the greater the overnight MST improvement. Regression models that included both spindle density and SW-spindle coordination predicted overnight improvement significantly better than either parameter alone, suggesting that both contribute to memory consolidation. Schizophrenia patients show intact spindle-SW temporal coordination, and these timing relationships, together with spindle density, predict sleep-dependent memory consolidation. These relations were seen only in patients suggesting that their memory is more dependent on optimal spindle-SW timing, possibly due to reduced spindle density. Interventions to improve memory may need to increase spindle density while preserving or enhancing the coordination of NREM oscillations.

  2. 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.

  3. 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

  4. Acute Exercise Improves Motor Memory Consolidation in Preadolescent Children.

    Science.gov (United States)

    Lundbye-Jensen, Jesper; Skriver, Kasper; Nielsen, Jens B; Roig, Marc

    2017-01-01

    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 results also

  5. Acute Exercise Improves Motor Memory Consolidation in Preadolescent Children

    Science.gov (United States)

    Lundbye-Jensen, Jesper; Skriver, Kasper; Nielsen, Jens B.; Roig, Marc

    2017-01-01

    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 results also

  6. Consolidation effect of visual function training on children with different degrees of amblyopia

    Directory of Open Access Journals (Sweden)

    Run-Jing Wei

    2013-07-01

    Full Text Available AIM: To observe the consolidation effect of visual function training in amblyopic therapy on children with amblyopia of different degrees(mild, moderate and severewhich had been normalized. METHODS: Totally 78 amblyopic children were divided into two groups: visual function training group(n=36, 70 eyesand control group(n=42, 67 eyes. The rollback situation of the two groups in 6, 12, 24 and 36 months were observed after visual acuity reached 0.9 during treatment.RESULTS: The rollback rates were both 0 in visual function training group and control group with different degrees of amblyopia after 6 months. There was no significant difference in rollback rate between the 2 groups with different degrees of amblyopia after 6 and 12 months. There was no significant difference in rollback rate between the two groups with mild amblyopia after 24 and 36 months(P=0.269, 0.269. However, the rollback rate in training group with moderate amblyopia was significantly different from in control group after 24 and 36 months(P=0.004, 0.002. There was no significant difference in rollback rate between the two groups with severe amblyopia after 24 and 36 months. CONCLUSION: Visual function training can reduce the rollback rate and consolidate the effect of amblyopic treatment effectively for children with moderate amblyopia. However, the effect is not as good for children with mild and severe amblyopia.

  7. 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.

  8. Acute Effects of Alcohol on Encoding and Consolidation of Memory for Emotional Stimuli

    Science.gov (United States)

    Weafer, Jessica; Gallo, David A.; De Wit, Harriet

    2016-01-01

    Objective: Acute doses of alcohol impair memory when administered before encoding of emotionally neutral stimuli but enhance memory when administered immediately after encoding, potentially by affecting memory consolidation. Here, we examined whether alcohol produces similar biphasic effects on memory for positive or negative emotional stimuli. Method: The current study examined memory for emotional stimuli after alcohol (0.8 g/kg) was administered either before stimulus viewing (encoding group; n = 20) or immediately following stimulus viewing (consolidation group; n = 20). A third group received placebo both before and after stimulus viewing (control group; n = 19). Participants viewed the stimuli on one day, and their retrieval was assessed exactly 48 hours later, when they performed a surprise cued recollection and recognition test of the stimuli in a drug-free state. Results: As in previous studies, alcohol administered before encoding impaired memory accuracy, whereas alcohol administered after encoding enhanced memory accuracy. Critically, alcohol effects on cued recollection depended on the valence of the emotional stimuli: Its memory-impairing effects during encoding were greatest for emotional stimuli, whereas its memory-enhancing effects during consolidation were greatest for emotionally neutral stimuli. Effects of alcohol on recognition were not related to stimulus valence. Conclusions: This study extends previous findings with memory for neutral stimuli, showing that alcohol differentially affects the encoding and consolidation of memory for emotional stimuli. These effects of alcohol on memory for emotionally salient material may contribute to the development of alcohol-related problems, perhaps by dampening memory for adverse consequences of alcohol consumption. PMID:26751358

  9. Dopamine and Consolidation of Episodic Memory: Timing Is Everything

    Science.gov (United States)

    Grogan, John; Bogacz, Rafal; Tsivos, Demitra; Whone, Alan; Coulthard, Elizabeth

    2016-01-01

    Memory consolidation underpins adaptive behavior and dopaminergic networks may be critical for prolonged, selective information storage. To understand the time course of the dopaminergic contribution to memory consolidation in humans, here we investigate the effect of dopaminergic medication on recall and recognition in the short and longer term in Parkinson disease (PD). Fifteen people with PD were each tested on or off dopaminergic medication during learning/early consolidation (Day 1) and/or late consolidation (Day 2). Fifteen age-matched healthy participants were tested only once. On Day 1 participants learned new information, and early episodic memory was tested after 30 min. Then on Day 2, recall and recognition were retested after a 24-hr delay. Participants on medication on Day 1 recalled less information at 30 min and 24 hr. In contrast, patients on medication on Day 2 (8–24 hr after learning) recalled more information at 24 hr than those off medication. Although recognition sensitivity was unaffected by medication, response bias was dependent on dopaminergic state: Medication during learning induced a more liberal bias 24 hr later, whereas patients off medication during learning were more conservative responders 24 hr later. We use computational modeling to propose possible mechanisms for this change in response bias. In summary, dopaminergic medication in PD patients during learning impairs early consolidation of episodic memory and makes delayed responses more liberal, but enhances late memory consolidation presumably through a dopamine-dependent consolidation pathway that may be active during sleep. PMID:26102227

  10. Dopamine and Consolidation of Episodic Memory: Timing is Everything.

    Science.gov (United States)

    Grogan, John; Bogacz, Rafal; Tsivos, Demitra; Whone, Alan; Coulthard, Elizabeth

    2015-10-01

    Memory consolidation underpins adaptive behavior and dopaminergic networks may be critical for prolonged, selective information storage. To understand the time course of the dopaminergic contribution to memory consolidation in humans, here we investigate the effect of dopaminergic medication on recall and recognition in the short and longer term in Parkinson disease (PD). Fifteen people with PD were each tested on or off dopaminergic medication during learning/early consolidation (Day 1) and/or late consolidation (Day 2). Fifteen age-matched healthy participants were tested only once. On Day 1 participants learned new information, and early episodic memory was tested after 30 min. Then on Day 2, recall and recognition were retested after a 24-hr delay. Participants on medication on Day 1 recalled less information at 30 min and 24 hr. In contrast, patients on medication on Day 2 (8-24 hr after learning) recalled more information at 24 hr than those off medication. Although recognition sensitivity was unaffected by medication, response bias was dependent on dopaminergic state: Medication during learning induced a more liberal bias 24 hr later, whereas patients off medication during learning were more conservative responders 24 hr later. We use computational modeling to propose possible mechanisms for this change in response bias. In summary, dopaminergic medication in PD patients during learning impairs early consolidation of episodic memory and makes delayed responses more liberal, but enhances late memory consolidation presumably through a dopamine-dependent consolidation pathway that may be active during sleep.

  11. Effects of aging on slow-wave sleep dynamics and human spatial navigational memory consolidation.

    Science.gov (United States)

    Varga, Andrew W; Ducca, Emma L; Kishi, Akifumi; Fischer, Esther; Parekh, Ankit; Koushyk, Viachaslau; Yau, Po Lai; Gumb, Tyler; Leibert, David P; Wohlleber, Margaret E; Burschtin, Omar E; Convit, Antonio; Rapoport, David M; Osorio, Ricardo S; Ayappa, Indu

    2016-06-01

    The consolidation of spatial navigational memory during sleep is supported by electrophysiological and behavioral evidence. The features of sleep that mediate this ability may change with aging, as percentage of slow-wave sleep is canonically thought to decrease with age, and slow waves are thought to help orchestrate hippocampal-neocortical dialog that supports systems level consolidation. In this study, groups of younger and older subjects performed timed trials before and after polysomnographically recorded sleep on a 3D spatial maze navigational task. Although younger subjects performed better than older subjects at baseline, both groups showed similar improvement across presleep trials. However, younger subjects experienced significant improvement in maze performance during sleep that was not observed in older subjects, without differences in morning psychomotor vigilance between groups. Older subjects had sleep quality marked by decreased amount of slow-wave sleep and increased fragmentation of slow-wave sleep, resulting in decreased slow-wave activity. Across all subjects, frontal slow-wave activity was positively correlated with both overnight change in maze performance and medial prefrontal cortical volume, illuminating a potential neuroanatomical substrate for slow-wave activity changes with aging and underscoring the importance of slow-wave activity in sleep-dependent spatial navigational memory consolidation. Copyright © 2016 Elsevier Inc. All rights reserved.

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

    Energy Technology Data Exchange (ETDEWEB)

    D. Lancaster

    1999-03-29

    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.

  13. The Relative Impact of Sleep and Circadian Drive on Motor Skill Acquisition and Memory Consolidation.

    Science.gov (United States)

    Tucker, Matthew A; Morris, Christopher J; Morgan, Alexandra; Yang, Jessica; Myers, Samantha; Pierce, Joanna Garcia; Stickgold, Robert; Scheer, Frank A J L

    2017-04-01

    Sleep during the biological night facilitates memory consolidation. Here we determined the impact of sleep and wake on motor skill learning (acquisition) and subsequent off-line skill improvement (memory consolidation), independent of circadian phase, and compared this to the impact of the endogenous circadian system, independent of whether sleep occurred during the biological night or day. Participants completed two 8-day sleep laboratory visits, adhering on one visit to a circadian aligned ("normal") sleep schedule for the full duration of the protocol, and on the other to a circadian misaligned (12-hour inverted) schedule, with alignment during the first 3 days, a 12-hour 'slam shift' on Day 4, followed by circadian misalignment during the last 4 days of the protocol. Participants were repeatedly trained and tested on different versions of the finger-tapping motor sequence task across each visit. Sleep facilitated offline memory consolidation regardless of whether it occurred during the biological day or night, while circadian phase had no significant impact. These sleep-related benefits remained after accounting for general motor speed, measured in the absence of learning. In addition, motor skill acquisition was facilitated when the training session followed shortly after sleep, without significant impact of circadian phase (biological morning vs. evening). This effect was largely driven by heightened acquisition in participants who slept during the day and were trained shortly thereafter, that is, when acquisition occurred during the biological evening. These benefits were also retained after controlling for general motor speed. Sleep benefits both the acquisition and consolidation of motor skill regardless of whether they occur during the biological day or night. After controlling for general motor speed, a critical adjustment that few studies perform, these sleep benefits remain intact. Our findings have clear implications for night shift workers who obtain

  14. The Multidimensional Aspects of Sleep Spindles and Their Relationship to Word-Pair Memory Consolidation.

    Science.gov (United States)

    Lustenberger, Caroline; Wehrle, Flavia; Tüshaus, Laura; Achermann, Peter; Huber, Reto

    2015-07-01

    Several studies proposed a link between sleep spindles and sleep dependent memory consolidation in declarative learning tasks. In addition to these state-like aspects of sleep spindles, they have also trait-like characteristics, i.e., were related to general cognitive performance, an important distinction that has often been neglected in correlative studies. Furthermore, from the multitude of different sleep spindle measures, often just one specific aspect was analyzed. Thus, we aimed at taking multidimensional aspects of sleep spindles into account when exploring their relationship to word-pair memory consolidation. Each subject underwent 2 study nights with all-night high-density electroencephalographic (EEG) recordings. Sleep spindles were automatically detected in all EEG channels. Subjects were trained and tested on a word-pair learning task in the evening, and retested in the morning to assess sleep related memory consolidation (overnight retention). Trait-like aspects refer to the mean of both nights and state-like aspects were calculated as the difference between night 1 and night 2. Sleep laboratory. Twenty healthy male subjects (age: 23.3 ± 2.1 y). Overnight retention was negatively correlated with trait-like aspects of fast sleep spindle density and positively with slow spindle density on a global level. In contrast, state-like aspects were observed for integrated slow spindle activity, which was positively related to the differences in overnight retention in specific regions. Our results demonstrate the importance of a multidimensional approach when investigating the relationship between sleep spindles and memory consolidation and thereby provide a more complete picture explaining divergent findings in the literature. © 2015 Associated Professional Sleep Societies, LLC.

  15. A new use of hydroxyapatite-based consolidant: cleaning and consolidation of stones in one step by reaction with gypsum crust

    Science.gov (United States)

    Molina Piernas, Eduardo; Rueda Quero, Lucia; Cultrone, Giuseppe; Ruiz Agudo, Encarnación

    2015-04-01

    verify the formation of hydroxyapatite and the elimination of gypsum by transformation into ammonium sulphate (highly soluble). Our preliminary results show that the reaction occurs at room temperature in a short period of time. The amount of gypsum decreases with reaction time, while the amount of HAP significantly increases, with the gypsum being almost completely removed after 4 hours of reaction. We can conclude that this procedure is an optimal solution to remove the gypsum contained in the crust of the weathered stones and to consolidate them, independently of the mineralogical composition of the stone. Acknowledgements: This study was financially supported by Research Group RNM179 of the Junta de Andalucía and by the Research Project MAT2012-34473. [1] M. Matteini, "In review: An assessment of Florentine Methods of Wall Painting Conservation Based on the Use of Mineral Treatments", in "The Conservation of Wall Paintings: Proceedings of a Symposium organized by the Courtauld Institute of Art and the Getty Conservation Institute", London, 1987, pp. 137-146.

  16. DoDs Efforts to Consolidate Data Centers Need Improvement

    Science.gov (United States)

    2016-03-29

    H 2 9 , 2 0 1 6 Report No. DODIG-2016-068 DoD’s Efforts to Consolidate Data Centers Need Improvement Mission Our mission is to provide independent...e DODIG-2016-068 (Project No. D2015-D000RC-0137.000) │ i Results in Brief DoD’s Efforts to Consolidate Data Centers Need Improvement Visit us at...www.dodig.mil March 29, 2016 Objective Our audit objective was to determine whether selected DoD Components were effectively consolidating their data

  17. 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...

  18. 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

  19. 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

  20. D1.1 Refined scenarios and requirements, consolidated use cases, and qualitative techno-economic feasibility assessment

    OpenAIRE

    Monserrat del Río, José Francisco; Martín-Sacristán Gandía, David

    2016-01-01

    This document describes scenarios, consolidated use cases and associated requirements for wireless access networks in the 2020-2030 timeframe. These are based on METIS project and also taking into account work done in other 5G projects and forums such as ITU-R and NGMN. The document introduces spectrum authorization modes and describes spectrum usages scenarios, spectrum bands and spectrum demand for 5G services. Finally, this document provides qualitative techno-economic feasibility assessme...

  1. 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 ...

  2. Special Consolidated Checklists for Organic Air Emission Standards

    Science.gov (United States)

    This checklist consolidates changes made to the Federal code by the December 6, 1994 final rule regarding Subpart CC standards [(59 FR 62896); Revision Checklist 154] and subsequent revisions which have occurred through December 31, 2002.

  3. Consolidated Checklist for C4 40 CFR 263

    Science.gov (United States)

    No final rules affecting 40 CFR Part 263 were promulgated between June 30, 2002 and December 31, 2002, therefore, this Consolidated Checklist corresponds to 40 CFR Part 263 as published on July 1, 2002.

  4. Consolidated Checklist for C3 40 CFR 262

    Science.gov (United States)

    No final rules affecting 40 CFR Part 262 were promulgated between June 30, 2002 and December 31, 2002, therefore, this Consolidated Checklist corresponds to 40 CFR Part 262 as published on July 1, 2002.

  5. Temporal properties of cerebellar-dependent memory consolidation.

    Science.gov (United States)

    Cooke, Samuel F; Attwell, Phillip J E; Yeo, Christopher H

    2004-03-24

    Classical conditioning of the nictitating membrane response in rabbits is a well defined model of cerebellar-dependent motor memory. This memory undergoes a period of consolidation after the training session, when it is sensitive to reversible inactivations of the cerebellar cortex, but not of the cerebellar nuclei, with the GABA(A) receptor agonist muscimol. Here, the temporal properties of this cerebellar cortex-dependent consolidation were examined using delayed infusions of muscimol in cortical lobule HVI. Cortical infusions delayed by 5 or 45 min after a conditioning session produced significant and very similar impairments of consolidation, but infusions delayed by 90 min produced little or no impairment. Behavioral measures indicate that the muscimol infusions produced significant effects after approximately 30 min and they lasted for a few hours. So, over a time window beginning approximately 1 hr after the end of the training session and closing 1 hr after that, intracortical activity is critical for consolidation of this motor memory.

  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. 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.

  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. #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...

  10. Fluid mud consolidation delayed by extracellular polymer substances.

    Science.gov (United States)

    Pang, Qixiu; Zhang, Ruibo; Wen, Chunpeng; Han, Peipei

    2017-08-10

    A strain of bacterium identified as Burkholderia vietnamiensis was newly isolated and screened from mud deposited in a harbour basin. The effects of B. vietnamiensis on the fluid mud consolidation and the extracellular polymer substances (EPS) secreted by the microorganisms were examined in laboratory experiments. The experiments revealed the important characteristics of the EPS and their critical contents for nautical-depth applications. The self-weight consolidations in the settling and permeability regimes were best predicated by an exponential equation and a logarithmic equation, respectively. EPS cannot change the trend of sediment settling and consolidation, but its content is negatively correlated with the velocity of sediment consolidation. EPS with high polysaccharide/protein ratio is a potential reference to select bacteria for nautical-depth applications. The critical EPS content that would effectively extend the usage time of nautical depths was estimated as 2.34 g/l.

  11. Seismic Performance of Self-Consolidating Concrete Bridge Columns

    Science.gov (United States)

    2017-09-01

    The high amount of confining lateral steel required by seismic design provisions for rectangular bridge columns can cause steel congestion. The high amount of confining steel may hinder the placement of conventional concrete (CC). Self-consolidating ...

  12. Bottler of the Year: Coca-Cola Bottling Co. Consolidated

    National Research Council Canada - National Science Library

    Elizabeth Fuhrman

    2010-01-01

    .... Coca-Cola Bottling Co Consolidated, Charlotte, NC, has built its core business this year through innovative pricing strategies, enabling its sales force with new technology, grass roots marketing...

  13. 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...

  14. 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...

  15. Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement

    National Research Council Canada - National Science Library

    Husereau, D; Drummond, M; Petrou, S; Carswell, C; Moher, D; Greenberg, D; Augustovski, F; Briggs, AH; Mauskopf, J; Loder, E

    2013-01-01

    .... The C onsolidated H ealth E conomic E valuation R eporting S tandards ( CHEERS ) statement is an attempt to consolidate and update previous health economic evaluation guidelines efforts into one current, useful reporting...

  16. 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...

  17. 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...

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

    National Research Council Canada - National Science Library

    S.V. Kucher

    2016-01-01

    .... 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...

  19. An improved electrokinetic method to consolidate porous materials

    DEFF Research Database (Denmark)

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

    2017-01-01

    Consolidation is considered one of the major restoration treatments applied on cultural heritage. This kind of treatment is focused on to preserve the external weathered layers of stone reducing their degradation caused by external alteration agents (mainly water and soluble salts). However...... 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...... 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...

  20. Experiences with Land Reform and Land Consolidation in Moldova

    DEFF Research Database (Denmark)

    Hartvigsen, Morten B.; Gorgan, Maxim; Palmer, David

    2012-01-01

    to the implementation of land consolidation in six pilot villages; this was then scaled up to an additional 40 villages. The six pilots were implemented during 2007-2009. In total, more than 7 000 landowners and almost 27 000 agricultural parcels were identified in the six pilot villages. Of these more than 2 900 (40......) of all owners participated in the project. In 2010, the Government of Moldova requested FAO to support the preparation of a national land consolidation strategy. The plan is for this strategy to be implemented through a national land consolidation programme. In January 2013 it was expected that the land...... consolidation strategy would be adopted by the Government in mid-2013 as part of a general strategy for agriculture and rural development....

  1. Altered resting-state brain activity at functional MRI during automatic memory consolidation of fear conditioning.

    Science.gov (United States)

    Feng, Tingyong; Feng, Pan; Chen, Zhencai

    2013-07-26

    Investigations of fear conditioning in rodents and humans have illuminated the neural mechanisms of fear acquisition and extinction. However, the neural mechanism of automatic memory consolidation of fear conditioning is still unclear. To address this question, we measured brain activity following fear acquisition using resting-state functional magnetic resonance imaging (rs-fMRI). In the current study, we used a marker of fMRI, amplitude of low-frequency (0.01-0.08Hz) fluctuation (ALFF) to quantify the spontaneous brain activity. Brain activity correlated to fear memory consolidation was observed in parahippocampus, insula, and thalamus in resting-state. Furthermore, after acquired fear conditioning, compared with control group some brain areas showed ALFF increased in ventromedial prefrontal cortex (vmPFC) and anterior cingulate cortex (ACC) in the experimental group, whereas some brain areas showed decreased ALFF in striatal regions (caudate, putamen). Moreover, the change of ALFF in vmPFC was positively correlated with the subjective fear ratings. These findings suggest that the parahippocampus, insula, and thalamus are the neural substrates of fear memory consolidation. The difference in activity could be attributed to a homeostatic process in which the vmPFC and ACC were involved in the fear recovery process, and change of ALFF in vmPFC predicts subjective fear ratings. Copyright © 2013 Elsevier B.V. All rights reserved.

  2. 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…

  3. The Role of Sleep in Changing Our Minds: A Psychologist's Discussion of Papers on Memory Reactivation and Consolidation in Sleep

    Science.gov (United States)

    Cartwright, Rosalind D.

    2004-01-01

    The group of papers on memory reactivation and consolidation during sleep included in this volume represents cutting edge work in both animals and humans. They support that the two types of sleep serve different necessary functions. The role of slow wave sleep (SWS) is reactivation of the hippocampal-neocortical circuits activated during a waking…

  4. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...... of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants....

  5. INEL integrated spent nuclear fuel consolidation task team report

    Energy Technology Data Exchange (ETDEWEB)

    Henry, R.N.; Clark, J.H.; Chipman, N.A. [and others

    1994-09-12

    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. A Bird's Eye View of Sleep-Dependent Memory Consolidation.

    Science.gov (United States)

    Brawn, Timothy P; Margoliash, Daniel

    2015-01-01

    How new experiences are solidified into long-lasting memories is a central question in the study of brain and behavior. One of the most intriguing discoveries in memory research is that brain activity during sleep helps to transform newly learned information and skills into robust memories. Though the first experimental work linking sleep and memory was conducted 90 years ago by Jenkins and Dallenbach, the case for sleep-dependent memory consolidation has only garnered strong support in the last decade. Recent studies in humans provide extensive behavioral, imaging, and polysomnographic data supporting sleep consolidation of a broad range of memory tasks. Likewise, studies in a few animal model systems have elucidated potential mechanisms contributing to sleep consolidation such as neural reactivation and synaptic homeostasis. Here, we present an overview of sleep-dependent memory consolidation, focusing on how investigations of sleep and learning in birds have complemented the progress made in mammalian systems by emphasizing a strong connection between behavior and physiology. We begin by describing the behavioral approach that has been utilized to demonstrate sleep consolidation in humans. We then address neural reactivation in the rodent hippocampal system as a putative mechanism of sleep consolidation. Next, we discuss the role of sleep in the learning and maintenance of song in zebra finches. We note that while both the rodent and zebra finch systems provide evidence for sleep-dependent memory changes in physiology and behavior, neither duplicates the pattern of changes most commonly observed in humans. Finally, we present a recently developed model of sleep consolidation involving auditory classification learning in European starlings , which has the potential to connect behavioral evidence of sleep consolidation as developed in humans with underlying neural mechanisms observable in animals.

  7. Consolidity: Moving opposite to built-as-usual systems practices

    OpenAIRE

    Dorrah, Hassen Taher

    2013-01-01

    With the recent uncovering of the mystery of consolidity as an inner property of systems, it is demonstrated that this notion is an indispensable pillar of systems modeling, analysis, design and building. Based on the opposite mathematical relation between consolidity versus stability and controllability, a new conceptual life cycle (change pathway) graph for natural and man-made built-as-usual systems is presented and thoroughly discussed. For the conceptual cycle development progress, it is...

  8. Banking industry's consolidation: what's a small business to do?

    OpenAIRE

    Loretta J. Mester

    1999-01-01

    Relaxation of the rules governing where banks can expand and new technologies for providing banking services have contributed to rapid consolidation in the industry. In addition, the number of commercial banks in the United States has been shrinking, and banks have been getting larger. Should we be worried that consolidation will lead to a contraction of credit to small businesses? Read what Loretta Mester has to say on the subject in this article

  9. Sleep restriction can attenuate prioritization benefits on declarative memory consolidation

    OpenAIRE

    Lo, June C.; Bennion, Kelly A.; Michael W L Chee

    2016-01-01

    Summary As chronic sleep restriction is a widespread problem among adolescents, the present study investigated the effects of a 1?week sleep restriction (SR) versus control period on the consolidation of long?term memory for prose passages. We also determined whether the benefit of prioritization on memory is modulated by adequate sleep occurring during consolidation. Fifty?six healthy adolescents (25 male, aged 15?19?years) were instructed to remember a prose passage in which half of the con...

  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......-border defence industry consolidation will be analysed. Procurement bias is assessed in two industry segments characterised by pervasive consolidation....

  11. Consolidity analysis for fully fuzzy functions, matrices, probability and statistics

    OpenAIRE

    Walaa Ibrahim Gabr

    2015-01-01

    The paper presents a comprehensive review of the know-how for developing the systems consolidity theory for modeling, analysis, optimization and design in fully fuzzy environment. The solving of systems consolidity theory included its development for handling new functions of different dimensionalities, fuzzy analytic geometry, fuzzy vector analysis, functions of fuzzy complex variables, ordinary differentiation of fuzzy functions and partial fraction of fuzzy polynomials. On the other hand, ...

  12. Consolidation and disposal of PWR fuel inserts

    Energy Technology Data Exchange (ETDEWEB)

    Wakeman, B.H. (Virginia Electric and Power Co., Glen Allen, VA (United States))

    1992-08-01

    Design and licensing of the Surry Power Station Independent Spent Fuel Storage Installation was initiated in 1982 by Virginia Power as part of a comprehensive strategy to increase spent fuel storage capacity at the Station. Designed to use large, metal dry storage casks, the Surry Installation will accommodate 84 such casks with a total storage capacity of 811 MTU of spent pressurized water reactor fuel assemblies. Virginia Power provided three storage casks for testing at the Idaho National Engineerinq Laboratory's Test Area North and the testing results have been published by the Electric Power Research Institute. Sixty-nine spent fuel assemblies were transported in truck casks from the Surry Power Station to Test Area North for testing in the three casks. Because of restrictions imposed by the cask testing equipment at Test Area North, the irradiated insert components stored in these fuel assemblies at Surry were removed prior to transport of the fuel assemblies. Retaining these insert components proved to be a problem because of a shortage of spent fuel assemblies in the spent fuel storage pool that did not already contain insert components. In 1987 Virginia Power contracted with Chem-Nuclear Systems, Inc. to process and dispose of 136 irradiated insert components consisting of 125 burnable poison rod assemblies, 10 thimble plugging devices and 1 part-length rod cluster control assembly. This work was completed in August and September 1987, culminating in the disposal at the Barnwell, SC low-level radioactive waste facility of two CNS 3-55 liners containing the consolidated insert components.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. FACSIM/MRS-1: Cask receiving and consolidation performance assessment

    Energy Technology Data Exchange (ETDEWEB)

    Lotz, T.L.; Shay, M.R.

    1987-06-01

    A simulation analysis was completed to assess the performance of the shipping cask receiving and spent-fuel handling, consolidation and canistering operations of the Monitored Retrievable Storage (MRS) facility. One purpose of this evaluation was to estimate the limits of MRS operational capabilities and factors leading to those limitations. The model used to obtain the performance assessment, FACSIM/MRS-1, is one of two components of the FACSIM model developed by PNL's simulation effort for the nuclear waste-handling facility. FACSIM/MRS-1 provides the user with information about lag-storage requirements, machine use, cask queues, welder queues, and cask process and cask turnaround times. The model can help determine the effect that the following activities have on operating efficiency: (1) receiving multiple cask shipments, when rail-cask or truck-cask shipments arrive at the facility in groups of two or more, and (2) operating the facility five days per week, three shifts per day or seven days per week, three shifts per day for any conditions. In addition, sensitivity to equipment failure frequency and the time needed for equipment repair can be studied. Information on the above operating characteristics may be obtained for any spent-fuel rate, any split of shipments between truck and rail transport, or any split of boiling water reactor/pressurized water reactor fuel.

  19. 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.

  20. Comparison between the effects of platelet-rich plasma and bone marrow concentrate on defect consolidation in the rabbit tibia

    Directory of Open Access Journals (Sweden)

    Marco Antonio Batista

    2011-01-01

    Full Text Available OBJECTIVE: To perform a comparative analysis of the effects of platelet-rich plasma and centrifuged bone marrow aspirate on the induction of bone healing in rabbits. METHOD: Twenty adult, male New Zealand rabbits were randomly separated into two equal groups, and surgery was performed to create a bone defect (a cortical orifice 3.3 mm in diameter in the proximal metaphysis of each rabbit's right tibia. In the first group, platelet-rich plasma was implanted in combination with β-tricalcium phosphate (platelet-rich plasma group, and in the second group, centrifuged bone marrow in combination with β-tricalcium phosphate (centrifuged bone marrow group was implanted. After a period of four weeks, the animals were euthanized, and the tibias were evaluated using digital radiography, computed tomography, and histomorphometry. RESULTS: Seven samples from each group were evaluated. The radiographic evaluation confirmed the absence of fractures in the postoperative limb and identified whether bone consolidation had occurred. The tomographic evaluation revealed a greater amount of consolidation and the formation of a greater cortical bone thickness in the platelet-rich plasma group. The histomorphometry revealed a greater bone density in the platelet-rich plasma group compared with the centrifuged bone marrow group. CONCLUSION: After four weeks, the platelet-rich plasma promoted a greater amount of bone consolidation than the bone marrow aspirate concentrate.

  1. Modernisation and consolidation of the European radiation protection legislation: the new Euratom Basic Safety Standards Directive.

    Science.gov (United States)

    Mundigl, Stefan

    2015-04-01

    With the publication of new basic safety standards for the protection against the dangers arising from exposure to ionising radiation, foreseen in Article 2 and Article 30 of the Euratom Treaty, the European Commission modernises and consolidates the European radiation protection legislation. A revision of the Basic Safety Standards was needed in order (1) to take account of the scientific and technological progress since 1996 and (2) to consolidate the existing set of Euratom radiation protection legislation, merging five Directives and upgrading a recommendation to become legally binding. The new Directive offers in a single coherent document basics safety standards for radiation protection, which take account of the most recent advances in 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 the publication of the Directive in the beginning of 2014, Member States have 4 y to transpose the Directive into national legislation and to implement the requirements therein. © The Author 2014. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  2. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  3. Mechanical behavior of saturated, consolidated, alumina powder compacts

    Science.gov (United States)

    Franks, George Vincent, Jr.

    Alumina slurries were prepared with three differing particle pair potentials produced by adjusting pH and salt concentration. The three pair potentials investigated were repulsive, strongly attractive and weakly attractive. Bodies were consolidated by pressure filtration, at applied pressures between 0.25 MPa and 150 MPa. The mechanical properties of these bodies were investigated by uniaxial compressive loading. High consolidation pressures lead to high forces at particle contacts which can push the particles together to form a strong touching network even when the particles are separated by a potential barrier in the slurry state. When particles are pushed into adhesive contact, the saturated, consolidated powder compacts are brittle. When a short ranged repulsive interparticle potential persists after consolidation, the specimens are plastic. Saturated bodies formed from strongly attractive slurries (flocculated at the isoelectric point pH 9) were plastic at low relative densities but were brittle at higher relative densities. Bodies formed from the repulsive slurries (dispersed at pH 4) were always brittle. Bodies consolidated from weakly attractive slurries (coagulated at pH 4, 5, 6, or 12 with additions of salt) were plastic at low consolidation pressures but became brittle at high consolidation pressures. This plastic-to-brittle transition depends on the shape of the pair potential, the size and morphology of the powder. The plastic specimens had stress-strain behavior characterized by a peak stress, followed by a lower flow stress. The peak stress reduced to the flow stress upon several reloading cycles. The effect of the slope of the repulsive potential barrier on the plastic-to-brittle transition was investigated. Alumina slurries coagulated at pH 12 with 0.5 M of Lisp+, Cssp+ and tetraethylammoniumsp+ chlorides were consolidated by pressure filtration. Consolidation pressures required to push particles together were greater for smaller counterions. The

  4. Learning to Attend to Threat Accelerates and Enhances Memory Consolidation

    Science.gov (United States)

    Abend, Rany; Karni, Avi; Sadeh, Avi; Fox, Nathan A.; Pine, Daniel S.; Bar-Haim, Yair

    2013-01-01

    Practice on a procedural task involves within-session learning and between-session consolidation of learning, with the latter requiring a minimum of about four hours to evolve due to involvement of slower cellular processes. Learning to attend to threats is vital for survival and thus may involve faster memory consolidation than simple procedural learning. Here, we tested whether attention to threat modulates the time-course and magnitude of learning and memory consolidation effects associated with skill practice. All participants (N = 90) practiced in two sessions on a dot-probe task featuring pairs of neutral and angry faces followed by target probes which were to be discriminated as rapidly as possible. In the attend-threat training condition, targets always appeared at the angry face location, forming an association between threat and target location; target location was unrelated to valence in a control training condition. Within each attention training condition, duration of the between-session rest interval was varied to establish the time-course for emergence of consolidation effects. During the first practice session, we observed robust improvement in task performance (online, within-session gains), followed by saturation of learning. Both training conditions exhibited similar overall learning capacities, but performance in the attend-threat condition was characterized by a faster learning rate relative to control. Consistent with the memory consolidation hypothesis, between-session performance gains (delayed gains) were observed only following a rest interval. However, rest intervals of 1 and 24 hours yielded similar delayed gains, suggesting accelerated consolidation processes. Moreover, attend-threat training resulted in greater delayed gains compared to the control condition. Auxiliary analyses revealed that enhanced performance was retained over several months, and that training to attend to neutral faces resulted in effects similar to control

  5. Decomposed multi-objective bin-packing for virtual machine consolidation

    Directory of Open Access Journals (Sweden)

    Eli M. Dow

    2016-02-01

    Full Text Available In this paper, we describe a novel solution to the problem of virtual machine (VM consolidation, otherwise known as VM-Packing, as applicable to Infrastructure-as-a-Service cloud data centers. Our solution relies on the observation that virtual machines are not infinitely variable in resource consumption. Generally, cloud compute providers offer them in fixed resource allocations. Effectively this makes all VMs of that allocation type (or instance type generally interchangeable for the purposes of consolidation from a cloud compute provider viewpoint. The main contribution of this work is to demonstrate the advantages to our approach of deconstructing the VM consolidation problem into a two-step process of multidimensional bin packing. The first step is to determine the optimal, but abstract, solution composed of finite groups of equivalent VMs that should reside on each host. The second step selects concrete VMs from the managed compute pool to satisfy the optimal abstract solution while enforcing anti-colocation and preferential colocation of the virtual machines through VM contracts. We demonstrate our high-performance, deterministic packing solution generation, with over 7,500 VMs packed in under 2 min. We demonstrating comparable runtimes to other VM management solutions published in the literature allowing for favorable extrapolations of the prior work in the field in order to deal with larger VM management problem sizes our solution scales to.

  6. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  7. ACCOUNTING PRINCIPLES AND PRACTICE

    National Research Council Canada - National Science Library

    Romic, Lidija

    2010-01-01

    Standard accounting practices require publicly-traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies...

  8. 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.

  9. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  10. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  11. Reduced sleep spindles and spindle coherence in schizophrenia: mechanisms of impaired memory consolidation?

    Science.gov (United States)

    Wamsley, Erin J; Tucker, Matthew A; Shinn, Ann K; Ono, Kim E; McKinley, Sophia K; Ely, Alice V; Goff, Donald C; Stickgold, Robert; Manoach, Dara S

    2012-01-15

    Sleep spindles are thought to induce synaptic changes and thereby contribute to memory consolidation during sleep. Patients with schizophrenia show dramatic reductions of both spindles and sleep-dependent memory consolidation, which may be causally related. To examine the relations of sleep spindle activity to sleep-dependent consolidation of motor procedural memory, 21 chronic, medicated schizophrenia outpatients and 17 healthy volunteers underwent polysomnography on two consecutive nights. On the second night, participants were trained on the finger-tapping motor sequence task (MST) at bedtime and tested the following morning. The number, density, frequency, duration, amplitude, spectral content, and coherence of stage 2 sleep spindles were compared between groups and examined in relation to overnight changes in MST performance. Patients failed to show overnight improvement on the MST and differed significantly from control participants who did improve. Patients also exhibited marked reductions in the density (reduced 38% relative to control participants), number (reduced 36%), and coherence (reduced 19%) of sleep spindles but showed no abnormalities in the morphology of individual spindles or of sleep architecture. In patients, reduced spindle number and density predicted less overnight improvement on the MST. In addition, reduced amplitude and sigma power of individual spindles correlated with greater severity of positive symptoms. The observed sleep spindle abnormalities implicate thalamocortical network dysfunction in schizophrenia. In addition, the findings suggest that abnormal spindle generation impairs sleep-dependent memory consolidation in schizophrenia, contributes to positive symptoms, and is a promising novel target for the treatment of cognitive deficits in schizophrenia. Copyright © 2012 Society of Biological Psychiatry. Published by Elsevier Inc. All rights reserved.

  12. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  13. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  14. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  15. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  16. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  17. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    HERBEI (MOȚ IOANA

    2015-04-01

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

  18. Links between sediment consolidation and Cascadia megathrust slip behaviour

    Science.gov (United States)

    Han, Shuoshuo; Bangs, Nathan L.; Carbotte, Suzanne M.; Saffer, Demian M.; Gibson, James C.

    2017-12-01

    At sediment-rich subduction zones, megathrust slip behaviour and forearc deformation are tightly linked to the physical properties and in situ stresses within underthrust and accreted sediments. Yet the role of sediment consolidation at the onset of subduction in controlling the downdip evolution and along-strike variation in megathrust fault properties and accretionary wedge structure is poorly known. Here we use controlled-source seismic data combined with ocean drilling data to constrain the sediment consolidation and in situ stress state near the deformation front of the Cascadia subduction zone. Offshore Washington where the megathrust is inferred to be strongly locked, we find over-consolidated sediments near the deformation front that are incorporated into a strong outer wedge, with little sediment subducted. These conditions are favourable for strain accumulation on the megathrust and potential earthquake rupture close to the trench. In contrast, offshore Central Oregon, a thick under-consolidated sediment sequence is subducting, and is probably associated with elevated pore fluid pressures on the megathrust in a region where reduced locking is inferred. Our results suggest that the consolidation state of the sediments near the deformation front is a key factor contributing to megathrust slip behaviour and its along-strike variation, and it may also have a significant role in the deformation style of the accretionary wedge.

  19. SURFACE CONSOLIDATION OF WALL PAINTINGS USING LIME NANO-SUSPENSIONS

    Directory of Open Access Journals (Sweden)

    Jan Vojtěchovský

    2017-05-01

    Full Text Available Within the field of the conservation of historical and cultural monuments, lime nanosuspensions are still a relatively new and unexplored material. This study examines their effect on the consolidation of architectural surfaces and, consequently, on wall paintings. Previous experiments showed that considerably deteriorated materials may not be adequately strengthened using only lime nano-suspensions. Therefore, the effects of their admixtures and gradual applications with silicic acid esters were examined. For verification, a simulation of a deteriorated lime-based paint layer was created on panels of plaster. The results of the consolidation were subsequently studied using objective (peeling test, water absorption capacity test, measuring colour changes using a mobile spectrophotometer and subjective methods (comparison of visual changes to a set standard and by testing cohesion using a cotton swab. The microstructure of a consolidated paint layer was studied with a scanning electron microscopy. Tests proved that with either individual lime-alcoholic suspensions or with successive applications and mixtures of silicic acid esters it is feasible to achieve good consolidation results, whilst the alkoxysilane content of the agent indisputably increases the consolidating effect of these materials.

  20. Nondestructive testing and assessment of consolidation effects of earthen sites

    Directory of Open Access Journals (Sweden)

    Xudong Wang

    2016-10-01

    Full Text Available Earthen sites are widely distributed throughout China, and most of them belong to archaeological sites with significant values, which not only directly witness the origin, formation and development of Chinese civilization, but also possess important values for conservation and exhibition. Many researches and practices on their conservation and consolidation have been carried out; however, the consolidation effect is mainly judged by visual observation and expert evaluation. Scientific assessment of conservation and consolidation effects is a challenging issue. Many instruments in other fields cannot be directly applied to the conservation of cultural relics due to their peculiarity. In order to assess the effects of field conservation experiments, this paper tries to understand the consolidation effects at Liangzhu site using nondestructive or micro-damage methods, including thermo-physical parameters testing, infrared thermal imaging, high-density microelectrode resistivity testing, portable microscope observation, and hydrophilic and hydrophobic testing, and thereby explores the practicable methods for evaluating the properties of consolidation materials for earthen sites treatment.

  1. 'Consolidation' of HVAC and cooling systems at CERN

    CERN Document Server

    Inigo-Golfin, J; Pepinster, P; CERN. Geneva. TS Department

    2008-01-01

    A â€ワconsolidation” of installations after they have reached the end of their predetermined life-time is part of the life cycle of industrial installations, regardless how well maintained they are. The â€ワconsolidation” plan might cover the replacement of obsolete equipment, partial refurbishment, the work requested to comply with new standards and applicable rules (environmental aspects) until the complete replacement of the whole installation. This â€ワconsolidation” process is all the more critical since the installation dates of the existing cooling and HVAC equipment at CERN spans over a period of 50 years and â€ワconsolidation” in the past has been not been systematic, being most of the time associated with new projects. This paper describes the reasons behind the recent â€ワconsolidation” requests for cooling and HVAC equipment both for the accelerators backbone and in tertiary buildings. A criticality analysis is given, based on the criteria laid down in the p...

  2. Exercise enhances memory consolidation in the aging brain.

    Science.gov (United States)

    Snigdha, Shikha; de Rivera, Christina; Milgram, Norton W; Cotman, Carl W

    2014-01-01

    Exercise has been shown to reduce age-related losses in cognitive function including learning and memory, but the mechanisms underlying this effect remain poorly understood. Memory formation occurs in stages that include an initial acquisition phase, an intermediate labile phase, and then a process of consolidation which leads to long-term memory formation. An effective way to examine the mechanism by which exercise improves memory is to introduce the intervention (exercise), post-acquisition, making it possible to selectively examine memory storage and consolidation. Accordingly we evaluated the effects of post-trial exercise (10 min on a treadmill) on memory consolidation in aged canines both right after, an hour after, and 24 h after acute exercise training in concurrent discrimination, object location memory (OLM), and novel object recognition tasks. Our study shows that post-trial exercise facilitates memory function by improving memory consolidation in aged animals in a time-dependent manner. The improvements were significant at 24 h post-exercise and not right after or 1 h after exercise. Aged animals were also tested following chronic exercise (10 min/day for 14 consecutive days) on OLM or till criterion were reached (for reversal learning task). We found improvements from a chronic exercise design in both the object location and reversal learning tasks. Our studies suggest that mechanisms to improve overall consolidation and cognitive function remain accessible even with progressing age and can be re-engaged by both acute and chronic exercise.

  3. Exercise enhances memory consolidation in the aging brain

    Directory of Open Access Journals (Sweden)

    Shikha eSnigdha

    2014-02-01

    Full Text Available Exercise has been shown to reduce age-related losses in cognitive function including learning and memory, but the mechanisms underlying this effect remain poorly understood. Memory formation occurs in stages that include an initial acquisition phase, an intermediate labile phase, and then a process of consolidation which leads to long term memory formation. An effective way to examine the mechanism by which exercise improves memory is to introduce the intervention (exercise, post-acquisition, making it possible to selectively examine memory storage and consolidation. Accordingly we evaluated the effects of post-trial exercise (10 minutes on a treadmill on memory consolidation in aged canines both right after, an hour after, and twenty-four hours after acute exercise training in concurrent discrimination, object location memory (OLM and novel object recognition (NOR tasks. Our study shows that post-trial exercise facilitates memory function by improving memory consolidation in aged animals in a time-dependent manner. The improvements were significant at twenty-four hour post exercise and not right after or one hour after exercise. Aged animals were also tested following chronic exercise (10 min/day for 14 consecutive days on OLM or till criterion were reached (for reversal learning task. We found improvements from a chronic exercise design in both the object location and reversal learning tasks. Our studies suggest that mechanisms to improve overall consolidation and cognitive function remain accessible even with progressing age and can be re-engaged by both acute and chronic exercise.

  4. Ant Colony Optimization on Crowdsourced Delivery Trip Consolidation

    Directory of Open Access Journals (Sweden)

    Victor Paskalathis

    2017-07-01

    Full Text Available Common practice in crowdsourced delivery services is through direct delivery. That  is by dispatching direct trip to a driver nearby the origin location. The total distance can be reduced through multiple pickup and delivery by increasing the number of requests in a trip. The research implements exact algorithm to solve the consolidation problem with up to 3 requests in a trip. Greedy heuristic is performed to construct initial route based on highest savings. The result is then optimized using Ant Colony Optimization (ACO. Four scenarios are compared. A direct delivery scenarios and three multiple pickup and delivery scenarios. These include 2-consolidated delivery, 3-consolidated delivery, and 3-consolidated delivery optimized with ACO. Four parameters are used to evaluate using Analytical Hierarchical Process (AHP. These include the number of trips, total distance, total duration, and security concerns. The case study is based on Yogyakarta area for a whole day. The final route optimized with ACO shows 178 requests can be completed in 94 trips. Compared to direct delivery, consolidation can provides savings up to 20% in distance and 14% in duration. The evaluation result using AHP shows that ACO scenario is the best scenario.

  5. Exercise enhances memory consolidation in the aging brain

    Science.gov (United States)

    Snigdha, Shikha; de Rivera, Christina; Milgram, Norton W.; Cotman, Carl W.

    2014-01-01

    Exercise has been shown to reduce age-related losses in cognitive function including learning and memory, but the mechanisms underlying this effect remain poorly understood. Memory formation occurs in stages that include an initial acquisition phase, an intermediate labile phase, and then a process of consolidation which leads to long-term memory formation. An effective way to examine the mechanism by which exercise improves memory is to introduce the intervention (exercise), post-acquisition, making it possible to selectively examine memory storage and consolidation. Accordingly we evaluated the effects of post-trial exercise (10 min on a treadmill) on memory consolidation in aged canines both right after, an hour after, and 24 h after acute exercise training in concurrent discrimination, object location memory (OLM), and novel object recognition tasks. Our study shows that post-trial exercise facilitates memory function by improving memory consolidation in aged animals in a time-dependent manner. The improvements were significant at 24 h post-exercise and not right after or 1 h after exercise. Aged animals were also tested following chronic exercise (10 min/day for 14 consecutive days) on OLM or till criterion were reached (for reversal learning task). We found improvements from a chronic exercise design in both the object location and reversal learning tasks. Our studies suggest that mechanisms to improve overall consolidation and cognitive function remain accessible even with progressing age and can be re-engaged by both acute and chronic exercise. PMID:24550824

  6. Low power laser stimulation of the bone consolidation in tibial fractures of rats: a radiologic and histopathological analysis.

    Science.gov (United States)

    Briteño-Vázquez, M; Santillán-Díaz, G; González-Pérez, M; Gallego-Izquierdo, T; Pecos-Martín, D; Plaza-Manzano, G; Romero-Franco, N

    2015-01-01

    The objective of this study is to analyze the effectiveness of low power laser irradiation in the bone consolidation of tibial fractures in rats. An experimental, comparative, prospective study with control group was designed. Twenty Wistar rats were grouped into control (n = 10) and experimental groups (n = 10). A tibial fracture, with a mechanical drill, was inflicted in all rats. The experimental group received ten days of low power arsenide-gallium laser irradiation of 850 nm (KLD, Sao Paulo, Brasil)-100 mW, 8 J/cm(2), 64 s. Before and after the laser treatment, a radiologic analysis was carried out in both groups, in which the rats were graded from 0 to IV according the Montoya scale of bone consolidation. Also, we histopathologically analyzed the bone to estimate the proliferation of fibroblasts, bone matrix, and angiogénesis with a microscopy, which were graded as I (thin layer of fibroblasts and osteoid matrix), II (thick layer of fibroblasts and osteoid matrix), or III (thick layer of fibroblasts and osteoid matrix and new blood vessels). Radiologic data showed that the experimental group had a higher bone consolidation of Montoya scale after ten days of laser irradiation compared to control group (P power laser radiation therapy may expedite the bone repair after tibial fractures in rats, according to radiologic and histopathologic analysis.

  7. Effects of ventral pallidal D1 dopamine receptor activation on memory consolidation in morris water maze test.

    Science.gov (United States)

    Péczely, László; Ollmann, Tamás; László, Kristóf; Kovács, Anita; Gálosi, Rita; Szabó, Adám; Karádi, Zoltán; Lénárd, László

    2014-11-01

    In the present experiments, in adult male Wistar rats, the effect of microinjection of the D1 dopamine receptor agonist SKF38393 into the ventral pallidum on memory consolidation, as well as on resistance of the resulting memory trace against extinction were investigated in Morris water maze test. SKF38393 was applied in three doses (0.1, 1.0 or 5.0μg in 0.4μl physiological saline, respectively). To clarify whether the effect of the agonist was specific, in a separate group of animals, the D1 dopamine receptor antagonist SCH23390 (5.0μg in 0.4μl physiological saline) was administered 15min prior to 1.0μg agonist treatment. In another group of animals, the same dose of antagonist was applied by itself. The two lower doses (0.1 and 1.0μg) of the agonist accelerated memory consolidation relative to controls and increased the stability of the consolidated memory trace against extinction. Antagonist pretreatment eliminated the effects of the agonist, thus confirming that the effect was selectively specific to D1 dopamine receptors. Our findings indicate that the ventral pallidal D1 dopamine receptors are intimately involved in the control of the consolidation processes of spatial memory. Copyright © 2014 Elsevier B.V. All rights reserved.

  8. Word frequency and the attentional blink: the effects of target difficulty on retrieval and consolidation processes.

    Directory of Open Access Journals (Sweden)

    Stefan M Wierda

    Full Text Available BACKGROUND: When a second target (T2 is presented in close succession of a first target (T1 within a stream of non-targets, people often fail to detect T2-a deficit known as the attentional blink (AB. Two types of theories can be distinguished that have tried to account for this phenomenon. Whereas attentional-control theories suggest that protection of consolidation processes induces the AB, limited-resource theories claim that the AB is caused by a lack of resources. According to the latter type of theories, increasing difficulty of one or both targets should increase the magnitude of the AB. Similarly, attentional-control theories predict that a difficult T1 increases the AB due to prolonged processing. However, the prediction for T2 is not as straightforward. Prolonged processing of T2 could cause conflicts and increase the AB. However, if consolidation of T2 is postponed without loss of identity, the AB might be attenuated. METHODOLOGY/PRINCIPAL FINDINGS: Participants performed an AB task that consisted of a stream of distractor non-words and two target words. Difficulty of T1 and T2 was manipulated by varying word-frequency. Overall performance for high-frequency words was better than for low-frequency words. When T1 was highly frequent, the AB was reduced. The opposite effect was found for T2. When T2 was highly frequent, performance during the AB period was relatively worse than for a low-frequency T2. A threaded-cognition model of the AB was presented that simulated the observed pattern of behavior by taking changes in the time-course of retrieval and consolidation processes into account. Our results were replicated in a subsequent ERP study. CONCLUSIONS/SIGNIFICANCE: The finding that a difficult low-frequency T2 reduces the magnitude of the AB is at odds with limited-resource accounts of the AB. However, it was successfully accounted for by the threaded-cognition model, thus providing an explanation in terms of attentional control.

  9. Is DBM Beneficial for the Enhancement of Bony Consolidation in Distraction Osteogenesis? A Randomized Controlled Trial

    Directory of Open Access Journals (Sweden)

    Sang-Heon Song

    2015-01-01

    Full Text Available The aim of the present study was to compare the radiographic and clinical outcomes of DBM injection and conventional treatment during tibial lengthening over an intramedullary nail in adult patients with short stature. Twenty-nine patients were randomized to receive DBM injection (n=14 or conventional treatment without any injection (n=15 and evaluated. The outcome was measured on the basis of the pixel value ratio (PVR in the digital radiographs during the consolidation period; healing index; clinical assessment; and the rate of complications. In the DBM group, the mean PVR of 1 (mineral density of the callus is comparable to the adjacent bone was reached by 40 weeks in anterior and medial cortices which was significantly different than that in the control group (P=0.03 for anterior cortex; P=0.04 for medial cortex. The average healing index in the DBM group was 39.8 ± 5.3 days/cm compared to 44.3 ± 5.8 days/cm in the control group (P=0.05. There were no significant differences in clinical outcomes (P=0.23 and functional status (P=0.47 including complications (P=0.72 between two groups. In this randomized clinical trial, injection of DBM at the time of initial operation enhanced consolidation of regenerate callus without interfering with clinical outcomes compared to that with conventional treatment.

  10. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  11. An Emprıcal Study Intend to Evaluatıon of the Service Presenting By The Groups of Accountancy Profession Towards The Relatıonship Marketıng Percept of Customers

    Directory of Open Access Journals (Sweden)

    Yusuf Kaya

    2014-12-01

    Full Text Available The concept of relationship marketing, which the companies operating in service industry adopted from past to present, but the scientific foundations of which have been laid in the last thirty years, stand out with its failure due to the increasing conditions of competition of traditional sense of marketing. The increasing number of members of accounting profession in Turkey has complicated the conditions of survival in this profession. Accordingly, it has been obligatory for the members of the profession to renew and diversify their existing marketing sense. In this study, it was put forward which factors had an impact on customers to prefer the members of accounting profession, and if these factors had a relationship with relations marketing. In the survey study whih was conducted on 755 business managers that purchased accounting service defined via convenience sampling method in Denizli region, it was questioned why they worked with the members of the profession, why they preferred them and to which points they paid attention in selection. The data were subjected to factor analysis in SPSS 15.0 software and nine basic factors were obtained. The results presented that relationshipmarketing had a significant impact on customers to prefer the members of the profession

  12. Simultaneous Magnetic Resonance Imaging and Consolidation Measurement of Articular Cartilage

    Directory of Open Access Journals (Sweden)

    Robert Mark Wellard

    2014-05-01

    Full Text Available Magnetic resonance imaging (MRI offers the opportunity to study biological tissues and processes in a non-disruptive manner. The technique shows promise for the study of the load-bearing performance (consolidation of articular cartilage and changes in articular cartilage accompanying osteoarthritis. Consolidation of articular cartilage involves the recording of two transient characteristics: the change over time of strain and the hydrostatic excess pore pressure (HEPP. MRI study of cartilage consolidation under mechanical load is limited by difficulties in measuring the HEPP in the presence of the strong magnetic fields associated with the MRI technique. Here we describe the use of MRI to image and characterize bovine articular cartilage deforming under load in an MRI compatible consolidometer while monitoring pressure with a Fabry-Perot interferometer-based fiber-optic pressure transducer.

  13. CONSOLIDATION RELIABILITY ANALYSIS OF STONE COLUMN REINFORCED GROUND

    Directory of Open Access Journals (Sweden)

    K. S. NG

    2017-10-01

    Full Text Available Stone column is an effective ground improvement method to improve the weak ground. This paper describes the implementation of reliability based analysis on the consolidation behaviour of stone column reinforced ground. Hasofer-Lind reliability index is computed involving non-correlated normal random variables which include stone column diameter, coefficient of volume compressibility, coefficient of consolidation and stress concentration ratio. The sensitivity of these variables on the effect of consolidation settlement is investigated in this study. Results show the importance of considering spatial variability in design and analysis of stone column reinforced ground. The probabilities of failure inferred from reliability indices are compared with Monte Carlo simulation where good agreements are obtained.

  14. Hippocampo-cortical coupling mediates memory consolidation during sleep.

    Science.gov (United States)

    Maingret, Nicolas; Girardeau, Gabrielle; Todorova, Ralitsa; Goutierre, Marie; Zugaro, Michaël

    2016-07-01

    Memory consolidation is thought to involve a hippocampo-cortical dialog during sleep to stabilize labile memory traces for long-term storage. However, direct evidence supporting this hypothesis is lacking. We dynamically manipulated the temporal coordination between the two structures during sleep following training on a spatial memory task specifically designed to trigger encoding, but not memory consolidation. Reinforcing the endogenous coordination between hippocampal sharp wave-ripples, cortical delta waves and spindles by timed electrical stimulation resulted in a reorganization of prefrontal cortical networks, along with subsequent increased prefrontal responsivity to the task and high recall performance on the next day, contrary to control rats, which performed at chance levels. Our results provide, to the best of our knowledge, the first direct evidence for a causal role of a hippocampo-cortical dialog during sleep in memory consolidation, and indicate that the underlying mechanism involves a fine-tuned coordination between sharp wave-ripples, delta waves and spindles.

  15. A thermomechanical crystal plasticity constitutive model for ultrasonic consolidation

    KAUST Repository

    Siddiq, Amir

    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 results for uniaxial tests validate and verify the appropriateness of the proposed model. Moreover, simulation results of polycrystalline aluminum using the identified crystal plasticity based material parameters are compared qualitatively with the electron back scattering diffraction (EBSD) results reported in the literature. The validated constitutive model is then used to simulate the ultrasonic consolidation process at sub-micron scale where an effort is exerted to quantify the underlying micromechanisms involved during the ultrasonic consolidation process. © 2011 Elsevier B.V. All rights reserved.

  16. The Role of Short-term Consolidation in Memory Persistence

    Directory of Open Access Journals (Sweden)

    Timothy J. Ricker

    2015-11-01

    Full Text Available Short-term memory, often described as working memory, is one of the most fundamental information processing systems of the human brain. Short-term memory function is necessary for language, spatial navigation, problem solving, and many other daily activities. Given its importance to cognitive function, understanding the architecture of short-term memory is of crucial importance to understanding human behavior. Recent work from several laboratories investigating the entry of information into short-term memory has uncovered a dissociation between encoding processes, those that register information into short-term memory, and consolidation processes, those that solidify the representation within short-term memory. Here I describe the key differences between short-term encoding and consolidation and briefly review what is known about the short-term consolidation process itself. Cognitive function, plausible neural instantiation, and open questions are addressed.

  17. Pharmacological effects and behavioral interventions on memory consolidation and reconsolidation

    Directory of Open Access Journals (Sweden)

    C.M. Baratti

    2009-02-01

    Full Text Available In this article, we will review some behavioral, pharmacological and neurochemical studies from our laboratory on mice, which might contribute to our understanding of the complex processes of memory consolidation and reconsolidation. We discuss the post-training (memory consolidation and post-reactivation (memory reconsolidation effects of icv infusions of hemicholinium, a central inhibitor of acetylcholine synthesis, of intraperitoneal administration of L-NAME, a non-specific inhibitor of nitric oxide synthase, of intrahippocampal injections of an inhibitor of the transcription factor NF-κB, and the exposure of mice to a new learning situation on retention performance of an inhibitory avoidance response. All treatments impair long-term memory consolidation and retrieval-induced memory processes different from extinction, probably in accordance with the "reconsolidation hypothesis".

  18. AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

    Full Text Available This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

  19. Integral Action: Management Tool for Municipal Governments Centralized by the National Policy of Territorial Consolidation and Reconstruction

    Directory of Open Access Journals (Sweden)

    Orlando Antonio Mejía Quintero

    2015-01-01

    Full Text Available Integral action has been a key tool for social development, regarding the achievements of the national government to recover legitimacy and governability. Since its beginning in 2002 and up to date, the consolidation process—represented in the National Policy of Territorial Consolidation and Reconstruction (NPTCR— has presented changes in its strategy, in line with current circumstances. This article is theoretically based on the concepts of legitimacy and governability and on the doctrine of integral action of the Armed Forces, complemented with the experience of officers who worked on this strategy or currently run it. Thus, this study offers recommendations to the national government for decision making in modifying the development of NPTCR, taking into account the current historical moment.

  20. Boosting Long-Term Memory via Wakeful Rest: Intentional Rehearsal Is Not Necessary, Consolidation Is Sufficient

    Science.gov (United States)

    Dewar, Michaela; Alber, Jessica; Cowan, Nelson; Della Sala, Sergio

    2014-01-01

    People perform better on tests of delayed free recall if learning is followed immediately by a short wakeful rest than by a short period of sensory stimulation. Animal and human work suggests that wakeful resting provides optimal conditions for the consolidation of recently acquired memories. However, an alternative account cannot be ruled out, namely that wakeful resting provides optimal conditions for intentional rehearsal of recently acquired memories, thus driving superior memory. Here we utilised non-recallable words to examine whether wakeful rest boosts long-term memory, even when new memories could not be rehearsed intentionally during the wakeful rest delay. The probing of non-recallable words requires a recognition paradigm. Therefore, we first established, via Experiment 1, that the rest-induced boost in memory observed via free recall can be replicated in a recognition paradigm, using concrete nouns. In Experiment 2, participants heard 30 non-recallable non-words, presented as ‘foreign names in a bridge club abroad’ and then either rested wakefully or played a visual spot-the-difference game for 10 minutes. Retention was probed via recognition at two time points, 15 minutes and 7 days after presentation. As in Experiment 1, wakeful rest boosted recognition significantly, and this boost was maintained for at least 7 days. Our results indicate that the enhancement of memory via wakeful rest is not dependent upon intentional rehearsal of learned material during the rest period. We thus conclude that consolidation is sufficient for this rest-induced memory boost to emerge. We propose that wakeful resting allows for superior memory consolidation, resulting in stronger and/or more veridical representations of experienced events which can be detected via tests of free recall and recognition. PMID:25333957

  1. Boosting long-term memory via wakeful rest: intentional rehearsal is not necessary, consolidation is sufficient.

    Science.gov (United States)

    Dewar, Michaela; Alber, Jessica; Cowan, Nelson; Della Sala, Sergio

    2014-01-01

    People perform better on tests of delayed free recall if learning is followed immediately by a short wakeful rest than by a short period of sensory stimulation. Animal and human work suggests that wakeful resting provides optimal conditions for the consolidation of recently acquired memories. However, an alternative account cannot be ruled out, namely that wakeful resting provides optimal conditions for intentional rehearsal of recently acquired memories, thus driving superior memory. Here we utilised non-recallable words to examine whether wakeful rest boosts long-term memory, even when new memories could not be rehearsed intentionally during the wakeful rest delay. The probing of non-recallable words requires a recognition paradigm. Therefore, we first established, via Experiment 1, that the rest-induced boost in memory observed via free recall can be replicated in a recognition paradigm, using concrete nouns. In Experiment 2, participants heard 30 non-recallable non-words, presented as 'foreign names in a bridge club abroad' and then either rested wakefully or played a visual spot-the-difference game for 10 minutes. Retention was probed via recognition at two time points, 15 minutes and 7 days after presentation. As in Experiment 1, wakeful rest boosted recognition significantly, and this boost was maintained for at least 7 days. Our results indicate that the enhancement of memory via wakeful rest is not dependent upon intentional rehearsal of learned material during the rest period. We thus conclude that consolidation is sufficient for this rest-induced memory boost to emerge. We propose that wakeful resting allows for superior memory consolidation, resulting in stronger and/or more veridical representations of experienced events which can be detected via tests of free recall and recognition.

  2. Boosting long-term memory via wakeful rest: intentional rehearsal is not necessary, consolidation is sufficient.

    Directory of Open Access Journals (Sweden)

    Michaela Dewar

    Full Text Available People perform better on tests of delayed free recall if learning is followed immediately by a short wakeful rest than by a short period of sensory stimulation. Animal and human work suggests that wakeful resting provides optimal conditions for the consolidation of recently acquired memories. However, an alternative account cannot be ruled out, namely that wakeful resting provides optimal conditions for intentional rehearsal of recently acquired memories, thus driving superior memory. Here we utilised non-recallable words to examine whether wakeful rest boosts long-term memory, even when new memories could not be rehearsed intentionally during the wakeful rest delay. The probing of non-recallable words requires a recognition paradigm. Therefore, we first established, via Experiment 1, that the rest-induced boost in memory observed via free recall can be replicated in a recognition paradigm, using concrete nouns. In Experiment 2, participants heard 30 non-recallable non-words, presented as 'foreign names in a bridge club abroad' and then either rested wakefully or played a visual spot-the-difference game for 10 minutes. Retention was probed via recognition at two time points, 15 minutes and 7 days after presentation. As in Experiment 1, wakeful rest boosted recognition significantly, and this boost was maintained for at least 7 days. Our results indicate that the enhancement of memory via wakeful rest is not dependent upon intentional rehearsal of learned material during the rest period. We thus conclude that consolidation is sufficient for this rest-induced memory boost to emerge. We propose that wakeful resting allows for superior memory consolidation, resulting in stronger and/or more veridical representations of experienced events which can be detected via tests of free recall and recognition.

  3. Accountability Tanks Calibration Data Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Wendelberger, James G. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Salazar, William Richard [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Finstad, Casey Charles [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-04-25

    MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may be met.

  4. Post-transplant consolidation plus lenalidomide maintenance vs lenalidomide maintenance alone in multiple myeloma: A systematic review.

    Science.gov (United States)

    Al-Ani, Fatimah; Louzada, Martha

    2017-12-01

    In newly diagnosed multiple myeloma (NDMM), autologous stem cell transplantation (ASCT) remains the standard approach for transplant-eligible patients. To control the inevitable relapse, post-transplant consolidation/maintenance strategies are commonly used. However, the benefit of post-transplant consolidation is still uncertain METHOD: We conducted a systematic review of phase II/III studies to compare the efficacy of post-ASCT consolidation plus lenalidomide maintenance (CON+LEN) vs lenalidomide maintenance alone (LEN alone) in NDMM. A meta-analysis using fixed and random effects models was performed. Fourteen studies were included with 2275 participants with NDMM treated with ASCT and lenalidomide maintenance. Two groups were identified: CON+LEN group (n = 1102) and LEN alone group (n = 1173). There was no statistically significant difference in the complete response rate between the two groups [RR = 1.1; 95% CI: 0.83-1.44; P = .490]. Interestingly, we found that very good partial response or better rate is around 1.5-fold significantly higher in the CON+LEN group compared to LEN alone group [RR: 1.46; 95% CI: 1.25-1.70; P maintenance alone. However, data in this context are still immature. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  5. OSCE’s Consolidated Framework for the Fight against Terrorism

    Directory of Open Access Journals (Sweden)

    Reinhard Uhrig

    2013-03-01

    Full Text Available In December 2012, participating States of the Organization for Security and Co-operation in Europe (OSCE, the world’s largest security organization, adopted the OSCE Consolidated Framework for the Fight against Terrorism. This Consolidated Framework builds on previously adopted decisions, commitments and mandates over the past ten years. The document constitutes an important milestone for the Organization. OSCE has contributed considerably to efforts of the international community aimed at effectively countering terrorism while adhering to the rule of law and upholding human rights standards.

  6. Cognitive enhancers: focus on modulatory signaling influencing memory consolidation.

    Science.gov (United States)

    Roesler, Rafael; Schröder, Nadja

    2011-08-01

    Biological research has unraveled many of the molecular and cellular mechanisms involved in the formation of long-lasting memory, providing new opportunities for the development of cognitive-enhancing drugs. Studies of drug enhancement of cognition have benefited from the use of pharmacological treatments given after learning, allowing the investigation of mechanisms regulating the consolidation phase of memory. Modulatory systems influencing consolidation processes include stress hormones and several neurotransmitter and neuropeptide systems. Here, we review some of the findings on memory enhancement by drug administration in animal models, and discuss their implications for the development of cognitive enhancers. Copyright © 2011 Elsevier Inc. All rights reserved.

  7. APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS

    Directory of Open Access Journals (Sweden)

    N. Drozd

    2015-03-01

    Full Text Available The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency. A clear policy to gradually reduce these deficits is necessary, since the budget deficit and quasi-fiscal deficits are rapidly increasing. This will help stabilizing public debt dynamics, and facilitating resolving the shortterm financial difficulties. The situation in Ukraine is complicated by the very low possibility to eliminate external shocks, since foreign exchange reserves and financial reserves are at their minimum, and continuing to show a downward trend. In addition, Ukraine’s economy is experiencing a phase of economic recession. Although the causes of these adverse events are complex and represent a number of external and internal factors, a path to immediate macroeconomic stabilization in Ukraine is possible. Reducing these macroeconomic imbalances should be the main task for the government in the near future, because otherwise there is no real opportunity to achieve sustainable economic growth. Further structural fiscal reforms in public spending are mandatory to maintain macroeconomic stability and economic development in the medium term. Fiscal consolidation will reduce external imbalances, help restoring fiscal space lost due to the crisis, and reduce the financial needs of the state budget and premium for sovereign risk. There are good reasons to conduct fiscal consolidation measures largely by public spending because their level relative to GDP is very high. Furthermore, it is the running costs should be subject to consolidation as capital expenditures have been already reduced to historically low levels. It is proven that there are very limited opportunities for consolidation on the basis of public revenues, because the concentration of GDP in the budget is already high and it would be difficult to raise

  8. Improved Consolidation Process for Producing Ceramic Waste forms

    Energy Technology Data Exchange (ETDEWEB)

    Hash, Harry C.; Hash, Mark C.

    1998-07-24

    A process for the consolidation and containment of solid or semisolid hazardous waste, which process comprises closing an end of a circular hollow cylinder, filling the cylinder with the hazardous waste, and then cold working the cylinder to reduce its diameter while simultaneously compacting the waste. The open end of the cylinder can be sealed prior to or after the cold working process. The preferred method of cold working is to draw the sealed cylinder containing the hazardous waste through a plurality of dies to simultaneously reduce the diameter of the tube while compacting the waste. This process provides a quick continuous process for consolidating hazardous waste, including radioactive waste.

  9. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  10. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...

  11. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  12. Bright Pharmaceuticals SE: Accounting for a Business Combination under IFRS 3

    NARCIS (Netherlands)

    Detzen, D.; Hoffmann, S.; Zulch, H.

    2013-01-01

    This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment involved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and

  13. Sleep promotes consolidation of emotional memory in healthy children but not in children with attention-deficit hyperactivity disorder.

    Directory of Open Access Journals (Sweden)

    Alexander Prehn-Kristensen

    Full Text Available Fronto-limbic brain activity during sleep is believed to support the consolidation of emotional memories in healthy adults. Attention deficit-hyperactivity disorder (ADHD is accompanied by emotional deficits coincidently caused by dysfunctional interplay of fronto-limbic circuits. This study aimed to examine the role of sleep in the consolidation of emotional memory in ADHD in the context of healthy development. 16 children with ADHD, 16 healthy children, and 20 healthy adults participated in this study. Participants completed an emotional picture recognition paradigm in sleep and wake control conditions. Each condition had an immediate (baseline and delayed (target retrieval session. The emotional memory bias was baseline-corrected, and groups were compared in terms of sleep-dependent memory consolidation (sleep vs. wake. We observed an increased sleep-dependent emotional memory bias in healthy children compared to children with ADHD and healthy adults. Frontal oscillatory EEG activity (slow oscillations, theta during sleep correlated negatively with emotional memory performance in children with ADHD. When combining data of healthy children and adults, correlation coefficients were positive and differed from those in children with ADHD. Since children displayed a higher frontal EEG activity than adults these data indicate a decline in sleep-related consolidation of emotional memory in healthy development. In addition, it is suggested that deficits in sleep-related selection between emotional and non-emotional memories in ADHD exacerbate emotional problems during daytime as they are often reported in ADHD.

  14. Sleep promotes consolidation of emotional memory in healthy children but not in children with attention-deficit hyperactivity disorder.

    Science.gov (United States)

    Prehn-Kristensen, Alexander; Munz, Manuel; Molzow, Ina; Wilhelm, Ines; Wiesner, Christian D; Baving, Lioba

    2013-01-01

    Fronto-limbic brain activity during sleep is believed to support the consolidation of emotional memories in healthy adults. Attention deficit-hyperactivity disorder (ADHD) is accompanied by emotional deficits coincidently caused by dysfunctional interplay of fronto-limbic circuits. This study aimed to examine the role of sleep in the consolidation of emotional memory in ADHD in the context of healthy development. 16 children with ADHD, 16 healthy children, and 20 healthy adults participated in this study. Participants completed an emotional picture recognition paradigm in sleep and wake control conditions. Each condition had an immediate (baseline) and delayed (target) retrieval session. The emotional memory bias was baseline-corrected, and groups were compared in terms of sleep-dependent memory consolidation (sleep vs. wake). We observed an increased sleep-dependent emotional memory bias in healthy children compared to children with ADHD and healthy adults. Frontal oscillatory EEG activity (slow oscillations, theta) during sleep correlated negatively with emotional memory performance in children with ADHD. When combining data of healthy children and adults, correlation coefficients were positive and differed from those in children with ADHD. Since children displayed a higher frontal EEG activity than adults these data indicate a decline in sleep-related consolidation of emotional memory in healthy development. In addition, it is suggested that deficits in sleep-related selection between emotional and non-emotional memories in ADHD exacerbate emotional problems during daytime as they are often reported in ADHD.

  15. Daytime sleep enhances consolidation of the spatial but not motoric representation of motor sequence memory.

    Directory of Open Access Journals (Sweden)

    Geneviève Albouy

    Full Text Available Motor sequence learning is known to rely on more than a single process. As the skill develops with practice, two different representations of the sequence are formed: a goal representation built under spatial allocentric coordinates and a movement representation mediated through egocentric motor coordinates. This study aimed to explore the influence of daytime sleep (nap on consolidation of these two representations. Through the manipulation of an explicit finger sequence learning task and a transfer protocol, we show that both allocentric (spatial and egocentric (motor representations of the sequence can be isolated after initial training. Our results also demonstrate that nap favors the emergence of offline gains in performance for the allocentric, but not the egocentric representation, even after accounting for fatigue effects. Furthermore, sleep-dependent gains in performance observed for the allocentric representation are correlated with spindle density during non-rapid eye movement (NREM sleep of the post-training nap. In contrast, performance on the egocentric representation is only maintained, but not improved, regardless of the sleep/wake condition. These results suggest that motor sequence memory acquisition and consolidation involve distinct mechanisms that rely on sleep (and specifically, spindle or simple passage of time, depending respectively on whether the sequence is performed under allocentric or egocentric coordinates.

  16. Divided attention improves delayed, but not immediate retrieval of a consolidated memory.

    Directory of Open Access Journals (Sweden)

    Yoav Kessler

    Full Text Available A well-documented dissociation between memory encoding and retrieval concerns the role of attention in the two processes. The typical finding is that divided attention (DA during encoding impairs future memory, but retrieval is relatively robust to attentional manipulations. However, memory research in the past 20 years had demonstrated that retrieval is a memory-changing process, in which the strength and availability of information are modified by various characteristics of the retrieval process. Based on this logic, several studies examined the effects of DA during retrieval (Test 1 on a future memory test (Test 2. These studies yielded inconsistent results. The present study examined the role of memory consolidation in accounting for the after-effect of DA during retrieval. Initial learning required a classification of visual stimuli, and hence involved incidental learning. Test 1 was administered 24 hours after initial learning, and therefore required retrieval of consolidated information. Test 2 was administered either immediately following Test 1 or after a 24-hour delay. Our results show that the effect of DA on Test 2 depended on this delay. DA during Test 1 did not affect performance on Test 2 when it was administered immediately, but improved performance when Test 2 was given 24-hours later. The results are consistent with other findings showing long-term benefits of retrieval difficulty. Implications for theories of reconsolidation in human episodic memory are discussed.

  17. Auto consolidated cohesive sediments erosion; Erosion des sediments cohesifs en autoconsolidation

    Energy Technology Data Exchange (ETDEWEB)

    Ternat, F

    2007-02-15

    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)

  18. THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2014-05-01

    Full Text Available The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets the requirements for both individual and consolidated financial statements. It also introduces a new category of entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and compare the typologies of enterprises and groups defined in the old and new accounting directives as well as in the Romanian accounting system (RAS. It also compares the requirements of both the new and the old accounting directives as well as RAS regarding the structure and presentation of the annual financial statements. European Union (EU wide, about 99% of the enterprises fall into micro and small categories and might benefit from the simplifications of preparation and publication requirements of the annual financial statements. They will also be exempted from the requirements of auditing their financial statements. Only 1.21% of the enterprises in Europe will be classified as medium and large and will be required to prepare and publish a full set of annual financial statements and to audit their financial statements. If Romania will opt for reducing the administrative burdens for micro entities and implement simplifications for micro-entities as they were defined in the EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be reclassified as micro instead of small or medium enterprises.

  19. Narrative Accounting Practices in Indonesia Companies

    Directory of Open Access Journals (Sweden)

    Inten Meutia

    2017-05-01

    Full Text Available This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

  20. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  1. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  2. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  4. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  5. Islamisasi Prinsip Counter Accounting

    Directory of Open Access Journals (Sweden)

    Dayno Utama

    2017-03-01

    Full Text Available The purpose of this study is to explore the idea of Islamization of counter accounting principles. Such an Islamization is necessary because counter accounting princip-les are formulated by using the philosophy of punk from the western society which has different beliefs. In addition, the idea of Islamization in this study shows that Islamic knowledge can indeed be developed continuously. Therefore, the claim that there is no development inside this knowledge, and that it cannot be categorized as science, willl no longer exist. This study reveals the findings that the wisdom from argumentation which constructs the principles of counter accounting is parallel with the wisdom from Islamic values as interpreted by experts of Islamic accounting. The Islamiza-tion of counter accounting principles confirms the truth of belief in the existence of Allah and His revelation.

  6. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  7. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  8. Consolidation of a poroelastic half-space with anisotropic ...

    Indian Academy of Sciences (India)

    The fully coupled Biot quasi-static theory of linear poroelasticity is used to study the consolidation of a poroelastic half-space caused by axisymmetric surface loads. The fluid and solid constituents of the poroelastic medium are compressible and its permeability in the vertical direction is different from its permeability in the ...

  9. Civil Society Organisations and Democratic Consolidation in Uganda1

    African Journals Online (AJOL)

    sulaiman.adebowale

    2006-06-01

    Jun 1, 2006 ... consolidation in Uganda. It argues that civil society organisations (CSOs) play an .... come, in a phrase 'the only game in town,' behaviourally, attitudinally ... Civil society is a locus for recruiting new political leadership. Those who .... NGOs, in my opinion, are a mixed blessing whose main effect is to worsen.

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

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

    13 août 2009 ... UbuntuNet Alliance : Consolidating Research and Education Networking - Phase II. African universities and research institutions are predominantly consumers of intellectual outputs from other regions. The continent remains marginal when it comes to the production and dissemination of knowledge.

  11. Altered Human Memory Modification in the Presence of Normal Consolidation.

    Science.gov (United States)

    Censor, Nitzan; Buch, Ethan R; Nader, Karim; Cohen, Leonardo G

    2016-09-01

    Following initial learning, the memory is stabilized by consolidation mechanisms, and subsequent modification of memory strength occurs via reconsolidation. Yet, it is not clear whether consolidation and memory modification are the same or different systems-level processes. Here, we report disrupted memory modification in the presence of normal consolidation of human motor memories, which relate to differences in lesioned brain structure after stroke. Furthermore, this behavioral dissociation was associated with macrostructural network architecture revealed by a graph-theoretical approach, and with white-matter microstructural integrity measured by diffusion-weighted MRI. Altered macrostructural network architecture and microstructural integrity of white-matter underlying critical nodes of the related network predicted disrupted memory modification. To the best of our knowledge, this provides the first evidence of mechanistic differences between consolidation, and subsequent memory modification through reconsolidation, in human procedural learning. These findings enable better understanding of these memory processes, which may guide interventional strategies to enhance brain function and resulting behavior. Published by Oxford University Press 2015. This work is written by (a) US Government employee(s) and is in the public domain in the US.

  12. Procedural Memory Consolidation in the Performance of Brief Keyboard Sequences

    Science.gov (United States)

    Duke, Robert A.; Davis, Carla M.

    2006-01-01

    Using two sequential key press sequences, we tested the extent to which subjects' performance on a digital piano keyboard changed between the end of training and retest on subsequent days. We found consistent, significant improvements attributable to sleep-based consolidation effects, indicating that learning continued after the cessation of…

  13. The compression of wood/thermoplastic fiber mats during consolidation

    Science.gov (United States)

    Karl R. Englund; Michael P. Wolcott; John C. Hermanson

    2004-01-01

    Secondary processing of non-woven wood and wood/thermoplastic fiber mats is generally performed using compression molding, where heated platens or dies form the final product. Although the study and use of wood-fiber composites is widespread, few research efforts have explicitly described the fundamentals of mat consolidation. In contrast, the wood composite literature...

  14. Special Consolidated Checklists for Land Disposal Restrictions (unchanged since 1992)

    Science.gov (United States)

    This checklist consolidates LDR rules from the first rule promulgated on November 7, 1986 through June 30, 1992, including the Third Third Scheduled wastes (i.e., from Revision Checklist 34 through Revision Checklist 106, 57 FR 28628, June 26, 1992).

  15. A consolidation based extruder model to explore GAME process configurations

    NARCIS (Netherlands)

    Willems, P.; Kuipers, N.J.M.; de Haan, A.B.

    2009-01-01

    A mathematical model from literature was adapted to predict the pressure profile and oil yield for canola in a lab-scale extruder. Changing the description of the expression process from filtration to consolidation significantly improved the performance and physical meaning of the model. The model

  16. Post-learning molecular reactivation underlies taste memory consolidation

    Directory of Open Access Journals (Sweden)

    Kioko eGuzman-Ramos

    2011-09-01

    Full Text Available It is considered that memory consolidation is a progressive process that requires post-trial stabilization of the information. In this regard, it has been speculated that waves of receptors activation, expression of immediate early genes and replenishment of receptor subunit pools occur to induce functional or morphological changes to maintain the information for longer periods. In this paper, we will review data related to neuronal changes in the post-acquisition stage of taste aversion learning that could be involved in further stabilization of the memory trace. In order to achieve such stabilization, evidence suggests that the functional integrity of the insular cortex (IC and the amygdala (AMY is required. Particularly the increase of extracellular levels of glutamate and activation of N-methyl-D-aspartate (NMDA receptors within the IC shows a main role in the consolidation process. Additionally the modulatory actions of the dopaminergic system in the IC appear to be involved in the mechanisms that lead to taste aversion memory consolidation through the activation of pathways related to enhancement of protein synthesis such as the Protein Kinase A pathway. In summary, we suggest that post-acquisition molecular and neuronal changes underlying memory consolidation are dependent on the interactions between the AMY and the IC.

  17. How aging affects sleep-dependent memory consolidation?

    Directory of Open Access Journals (Sweden)

    Caroline eHarand

    2012-02-01

    Full Text Available Sleep plays multiple functions among which energy conservation or recuperative processes. Besides, growing evidence indicate that sleep plays also a major role in memory consolidation, a process by which recently acquired and labile memory traces are progressively strengthened into more permanent and/or enhanced forms. Indeed, memories are not stored as they were initially encoded but rather undergo a gradual reorganization process, which is favoured by the neurochemical environment and the electrophysiological activity observed during sleep. Two putative, probably not exclusive, models (hippocampo-neocortical dialogue and synaptic homeostasis hypothesis have been proposed to explain the beneficial effect of sleep on memory processes. It is worth noting that all data gathered until now emerged from studies conducted in young subjects. The investigation of the relationships between sleep and memory in older adults has sparked off little interest until recently. Though, aging is characterized by memory impairment, changes in sleep architecture, as well as brain and neurochemical alterations. All these elements suggest that sleep-dependent memory consolidation may be impaired or occurs differently in older adults.Here, we give an overview of the mechanisms governing sleep-dependent memory consolidation, and the crucial points of this complex process that may dysfunction and result in impaired memory consolidation in aging.

  18. 41 CFR 101-26.509-3 - Consolidation of requisitions.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Consolidation of requisitions. 101-26.509-3 Section 101-26.509-3 Public Contracts and Property Management Federal Property Management Regulations System FEDERAL PROPERTY MANAGEMENT REGULATIONS SUPPLY AND PROCUREMENT 26-PROCUREMENT...

  19. 41 CFR 101-26.501-3 - Consolidated purchase program.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Consolidated purchase program. 101-26.501-3 Section 101-26.501-3 Public Contracts and Property Management Federal Property Management Regulations System FEDERAL PROPERTY MANAGEMENT REGULATIONS SUPPLY AND PROCUREMENT 26-PROCUREMENT...

  20. 41 CFR 101-26.508-3 - Consolidation of requisitions.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Consolidation of requisitions. 101-26.508-3 Section 101-26.508-3 Public Contracts and Property Management Federal Property Management Regulations System FEDERAL PROPERTY MANAGEMENT REGULATIONS SUPPLY AND PROCUREMENT 26-PROCUREMENT...

  1. 24 CFR 401.401 - Consolidated Restructuring Plans.

    Science.gov (United States)

    2010-04-01

    ... Development (Continued) OFFICE OF HOUSING AND OFFICE OF MULTIFAMILY HOUSING ASSISTANCE RESTRUCTURING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT MULTIFAMILY HOUSING MORTGAGE AND HOUSING ASSISTANCE RESTRUCTURING... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Consolidated Restructuring Plans...

  2. Viewpoint Costs Occur during Consolidation: Evidence from the Attentional Blink

    Science.gov (United States)

    Dux, Paul E.; Harris, Irina M.

    2007-01-01

    Do the viewpoint costs incurred when naming rotated familiar objects arise during initial identification or during consolidation? To answer this question we employed an attentional blink (AB) task where two target objects appeared amongst a rapid stream of distractor objects. Our assumption was that while both targets and distractors undergo…

  3. 29 CFR 1603.206 - Consolidation and severance of hearings.

    Science.gov (United States)

    2010-07-01

    ... PROCEDURES FOR PREVIOUSLY EXEMPT STATE AND LOCAL GOVERNMENT EMPLOYEE COMPLAINTS OF EMPLOYMENT DISCRIMINATION... severance of hearings. (a) The administrative law judge may, upon motion by a party or upon his or her own motion, after providing reasonable notice and opportunity to object to all parties affected, consolidate...

  4. Alternate Energy Sources for Thermalplastic Binding Agent Consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Frame, B.J.

    1999-01-01

    A study was conducted to investigate microwave and electron beam technologies as alternate energy sources to consolidate fiber coated with a thermoplastic binding agent into preforms for composite molding applications. Bench experiments showed that both microwave and electron beam energy can produce heat sufficient to melt and consolidate a thermoplastic binding agent applied to fiberglass mat, and several two- and three-dimensional fiberglass preforms were produced with each method. In both cases, it is postulated that the heating was accomplished by the effective interaction of the microwave or electron beam energy with the combination of the mat preform and the tooling used to shape the preform. Both methods contrast with conventional thermal energy applied via infrared heaters or from a heated tool in which the heat to melt the thermoplastic binding agent must diffuse over time from the outer surface of the preform toward its center under a thermal gradient. For these reasons, the microwave and electron beam energy techniques have the potential to rapidly consolidate thick fiber preforms more efficiently than the thermal process. With further development, both technologies have the potential to make preform production more cost effective by decreasing cycle time in the preform tool, reducing energy costs, and by enabling the use of less expensive tooling materials. Descriptions of the microwave and electron beam consolidation experiments and a summary of the results are presented in this report.

  5. Bank consolidation and its challenges | Nzotta | Economic and ...

    African Journals Online (AJOL)

    Now, that the consolidation exercise has been successfully concluded, it remains for the 25 emergent banks to devise ways of playing more creative roles in investment banking and international capital movement, in addition to exploring off shore banking. NESG Economic Indicators Vol. 12 (2) 2006: pp. 39-44.

  6. Consolidation by Prefabricated Vertical Drains with a Threshold Gradient

    Directory of Open Access Journals (Sweden)

    Xiao Guo

    2014-01-01

    Full Text Available 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 gradient would not occur instantaneously throughout the whole unit cell. Rather, it gradually occurs from the vertical drain to the outside; (2 the moving boundary would never reach the outer radius of influence if R+1consolidation; (4 the larger the threshold gradient is, the greater the long-term excess pore pressure will be; and (5 the present solution could predict the consolidation behavior in soft clay better than previous methods.

  7. Mechanisms of Social Consolidation in the Network Society

    Directory of Open Access Journals (Sweden)

    Lidia A. Bobova

    2014-01-01

    Full Text Available During the last five years the world has seen the emergence of mass global and regional social movements outside of institutional structures representing open systems with a spontaneous nature. These social movements do not have any tangible hierarchy and leaders; information within the movement activity is spread virally and mainly using new electronic communication tools - namely, mass self-communication constituting spaces of communication autonomy beyond the control of governments. A feature of the new type of social movements is their emergence in virtual space. Such mass movements manifest intensified consolidation processes in the modern society - due to fundamentally new factors. New practical mechanisms of consolidation amid an increase in the proportion of young people in countries are directly linked with technological developments that influenced in essence communication and changes in the established modern informational society. Virtual mass self-communication becomes the main practical mechanism for social consolidation in the modern informational society. The consolidation process intensifies due to government legitimacy crisis and loss of public trust in government and indicates an emergence of a new form of a civil society.

  8. Consolidation of a poroelastic half-space with anisotropic ...

    Indian Academy of Sciences (India)

    The fully coupled Biot quasi-static theory of linear poroelasticity is used to study the consolidation of a poroelastic half-space caused by axisymmetric surface loads.The fluid and solid constituents of the poroelastic medium are compressible and its permeability in the vertical direction is different from its permeability in the ...

  9. 28 CFR 68.16 - Consolidation of hearings.

    Science.gov (United States)

    2010-07-01

    ... ADMINISTRATIVE HEARINGS BEFORE ADMINISTRATIVE LAW JUDGES IN CASES INVOLVING ALLEGATIONS OF UNLAWFUL EMPLOYMENT OF ALIENS, UNFAIR IMMIGRATION-RELATED EMPLOYMENT PRACTICES, AND DOCUMENT FRAUD § 68.16 Consolidation of... relevant and material to the matters at issue at each such hearing, the Administrative Law Judge assigned...

  10. Spending Changes and Scale Economies When School Districts Consolidate Services

    Science.gov (United States)

    DeLuca, Thomas Anthony

    2012-01-01

    Educational policy makers continue to promote non-instructional service consolidation as one method to reduce operating costs through "economies of scale". Unfortunately, there is essentially no empirical evidence on the size or source of cost savings associated with such measures. Using panel data from 2004-2010, this mixed methods…

  11. textural dependence of shear strength and consolidation of colliery

    African Journals Online (AJOL)

    eobe

    gravity, particle size distribution, consistency limits, compaction and consolidation tests of these wastes were first .... The coefficients of uniformity and the curvature also indicate well graded materials. The practical particle size that can be determined in the hydrometer test is ..... Atmospheric and Solar-Terrestrial Physics. 73,.

  12. Sleep's Function in the Spontaneous Recovery and Consolidation of Memories

    Science.gov (United States)

    Drosopoulos, Spyridon; Schulze, Claudia; Fischer, Stefan; Born, Jan

    2007-01-01

    Building on 2 previous studies (B. R. Ekstrand, 1967; B. R. Ekstrand, M. J. Sullivan, D. F. Parker, & J. N. West, 1971), the authors present 2 experiments that were aimed at characterizing the role of retroactive interference in sleep-associated declarative memory consolidation. Using an A-B, A-C paradigm with lists of word pairs in Experiment 1,…

  13. Colombian consolidation: it's all happening now

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-10-01

    In Colombia, the state is set to finally relinquish its interest in the Cerrejon Norte project. Drummond has lifted exports over 10 mt and Carbones del Caribe appear to be consolidating control of the La Jagua region. Coal pricing has turned around sharply. The article reports on recent developments in Colombia's coal industry. 1 photo.

  14. An Organization Design for the PERSPAY Consolidated Data Center.

    Science.gov (United States)

    1983-06-01

    Design for the PERSPAY Consolidated Data Center S. TYPE 0* REPORT a PERIOD COVERED Master’s Thesis June, 1983 S. PERFORMING ORG . REPORT...information should be presented on a Gantt Chart; a PERT Chart can also be used if there is someone with the time and knowledge to maintain it. This

  15. Numerical analysis of electro-osmosis consolidation : A case study

    NARCIS (Netherlands)

    Yuan, J.; Hicks, M.A.

    2015-01-01

    A numerical model for the design and analysis of electro-osmosis consolidation in soft clay is used to study a well-documented full-scale field test. The large-strain model, which considers coupled electro-osmosis flow, hydraulic flow and electric density flow in a deformable elasto-plastic porous

  16. An equation for the dimensionless friction factor of consolidated ...

    African Journals Online (AJOL)

    liquid) and that of Akpokene for Nitrogen (gas) flow through synthetic consolidated sandstone cores. The equation is valid for Reynolds number in the range 25 to 62.5. This range of the Reynolds number is dictated by the low ratio of upstream ...

  17. Compaction and consolidation characteristics of lateritic soil of a ...

    African Journals Online (AJOL)

    The compaction and consolidation characteristics of lateritic soils in Ikole area of Ekiti State were investigated. The investigation was carried out through laboratory tests on disturbed and undisturbed soil samples obtained from three borings (BH1, BH2, and BH3) of Holy Apostolic Nursery/Primary School, Ootunja, Ikole ...

  18. 12 CFR 747.22 - Consolidation and severance of actions.

    Science.gov (United States)

    2010-01-01

    ... may consolidate, for some or all purposes, any two or more proceedings, if each such proceeding involves or arises out of the same transaction, occurrence or series of transactions or occurrences, or... of any party, sever the proceeding for separate resolution of the matter as to any respondent only if...

  19. 12 CFR 19.22 - Consolidation and severance of actions.

    Science.gov (United States)

    2010-01-01

    ..., the administrative law judge may consolidate, for some or all purposes, any two or more proceedings, if each such proceeding involves or arises out of the same transaction, occurrence or series of transactions or occurrences, or involves at least one common respondent or a material common question of law or...

  20. 17 CFR 210.3-01 - Consolidated balance sheets.

    Science.gov (United States)

    2010-04-01

    ... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... Statements § 210.3-01 Consolidated balance sheets. (a) There shall be filed, for the registrant and its... registrant's fiscal year and audited financial statements for the most recent fiscal year are not available...

  1. Consolidity analysis for fully fuzzy functions, matrices, probability and statistics

    Directory of Open Access Journals (Sweden)

    Walaa Ibrahim Gabr

    2015-03-01

    Full Text Available The paper presents a comprehensive review of the know-how for developing the systems consolidity theory for modeling, analysis, optimization and design in fully fuzzy environment. The solving of systems consolidity theory included its development for handling new functions of different dimensionalities, fuzzy analytic geometry, fuzzy vector analysis, functions of fuzzy complex variables, ordinary differentiation of fuzzy functions and partial fraction of fuzzy polynomials. On the other hand, the handling of fuzzy matrices covered determinants of fuzzy matrices, the eigenvalues of fuzzy matrices, and solving least-squares fuzzy linear equations. The approach demonstrated to be also applicable in a systematic way in handling new fuzzy probabilistic and statistical problems. This included extending the conventional probabilistic and statistical analysis for handling fuzzy random data. Application also covered the consolidity of fuzzy optimization problems. Various numerical examples solved have demonstrated that the new consolidity concept is highly effective in solving in a compact form the propagation of fuzziness in linear, nonlinear, multivariable and dynamic problems with different types of complexities. Finally, it is demonstrated that the implementation of the suggested fuzzy mathematics can be easily embedded within normal mathematics through building special fuzzy functions library inside the computational Matlab Toolbox or using other similar software languages.

  2. Hybrid SDN Architecture for Resource Consolidation in MPLS Networks

    DEFF Research Database (Denmark)

    Katov, Anton Nikolaev; Mihovska, Albena D.; Prasad, Neeli R.

    2015-01-01

    This paper proposes a methodology for resource consolidation towards minimizing the power consumption in a large network, with a substantial resource overprovisioning. The focus is on the operation of the core MPLS networks. The proposed approach is based on a software defined networking (SDN...

  3. Graph Transformation for Consolidation of Creativity Sessions Results

    DEFF Research Database (Denmark)

    Dolog, Peter

    2010-01-01

    Graph transformation approach for consolidation of creativity sessions results is part of the FP7 EU/IST project idSpace: Tooling of and training for collaborative, distributed product innovation. The goal of graph transformation approach is to provide a tool for merging results of various sessions...

  4. Deposition and consolidation of porous ceramic films for membrane separation

    DEFF Research Database (Denmark)

    Elmøe, Tobias Dokkedal; Tricoli, Antonio; Johannessen, Tue

    and ignited by a supporting flame (methane and oxygen). The thickness of the deposited layer can be closely controlled by changing the a) particle concentration and b) the filtration time. Using a new method termed surface annealing [5]; we can consolidate the films on the surface by switching off...

  5. Is synaesthesia really stable – or does it gradually consolidate?

    DEFF Research Database (Denmark)

    Sørensen, Thomas Alrik

    is that the associations are stable over time. However, here we present the case of AR, a colour-grapheme synaesthete who clearly demonstrate synaesthesia, but also a gradual consolidation over time (Sørensen, Nordfang, & Ásgeirsson, accepted). Also, AR does not demonstrate some of the typical modulations of attention...

  6. Efficiency of soil and flood control measures in land consolidations

    Directory of Open Access Journals (Sweden)

    Jana Konečná

    2012-01-01

    Full Text Available Land consolidations are an important instrument for implementation of erosion and flood control measures. Thanks to their poly-functional character, they also contribute to increase of ecological stability and aesthetic of landscape. Although the land consolidation process does not advance as quickly as requisite, it brings unquestionably positive results. One or more erosion and flood control measures are built in 17 % of cadastres with finished complex land consolidation. Land consolidation designs are supported by the state and the EU funds are used for the realization of protective and ecological measures. With the aim to evaluate real efficiency of implemented measures, research project QI92A012 has been started. This paper presents its method principles and particular results for one of the model cadastres – Lejčkov. Realized elements in Lejčkov were confronted with the plan of common facilities and critical analysis of the size, parameters, type and localization of elements was made with regard to their efficiency to keep the soil from surface erosion away in the long run, to decrease discharges and sediment transport in extreme precipitation events. We can state that erosion control measures in Lejčkov were designed and built well and they are suitable for the highland type of countryside.

  7. Book Review - Consolidation of Democracy in Africa: A View from ...

    African Journals Online (AJOL)

    Book Review - Consolidation of Democracy in Africa: A View from the South by Senzo Ngubane ... This book should be seen as a further contribution to this vigorous debate about the nature and content of ... In this day and age, globalisation relates to everything and it "spells confusionabout what it is, how the process ...

  8. Introducing competition in urban consolidation center freight allocation modeling

    NARCIS (Netherlands)

    Simoni, M.D.; Wiegmans, B.; Van Duin, J.H.R.; Zuidwijk, R.A.

    2015-01-01

    Urban consolidation center (UCC) represents in many cities the most chosen solution by the local governments to reduce the negative impacts of city freight distribution. In order to achieve successful results, it is important to consider also the perspective of carriers with respect to the choice of

  9. Methodology of Prioritization of Land Consolidation and Land Exchange Interventions

    Science.gov (United States)

    Len, Przemyslaw

    2017-12-01

    Land consolidation is one of the basic development activities in rural areas intended to comprehensively improve the organization of agricultural production space. Merging and exchange of parcels are aimed at transforming a fragmented and “checkerboarded” landscape containing excessively long fields into plots as large and regular as possible. Land consolidation decisions are based on detailed analyses of relevant parameters. Properly carried out land consolidation creates an opportunity to organize agricultural holdings in an appropriate way, and, at the same time, to preserve the natural environment. Consolidation provides appropriate conditions for sustainable and multi-functional rural development by limiting the harmful influence of intensive agriculture on the natural environment. It also leads to an improvement in living and working conditions for inhabitants of rural areas. The analysis conducted in this study was aimed at singling out villages in the commune of Paradyż in which consolidation of arable land was required most urgently. Factors describing the investigated villages were selected on the basis of a comprehensive analysis of the natural, social, economic and financial conditions found in those localities. The analysis was conducted using data obtained from the Land and Property Register of the District Office in Opoczno and data from the Office of the Commune of Paradyż. The study allowed us to determine which areas required land consolidation and exchange interventions, thus becoming a basis for applying for financial resources necessary to reach the aforementioned goal. A special role in empirical studies, especially comparative studies, of human activity is played by taxonomic methods, which involve linear ordering of items according to a synthetic indicator characterizing those items, which is calculated on the basis of a set of shared features. These methods are widely used in econometrics and socio-economic research to create all

  10. Consolidation and long-term retention of an implanted behavioral memory.

    Science.gov (United States)

    Miasnikov, Alexandre A; Chen, Jemmy C; Weinberger, Norman M

    2011-03-01

    Hypothesized circuitry enabling information storage can be tested by attempting to implant memory directly in the brain in the absence of normal experience. Previously, we found that tone paired with activation of the cholinergic nucleus basalis (NB) does induce behavioral memory that shares cardinal features with natural memory; it is associative, highly specific, rapidly formed, consolidates and shows intermediate retention. Here we determine if implanted memory also exhibits long-term consolidation and retention. 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. They next received 3 days of training with a conditioned stimulus (CS) tone (8.0 kHz, 70 dB, 2s) either paired (n=7) or unpaired (n=6) with moderate electrical stimulation of the nucleus basalis (∼ 65 μA, 100 Hz, 0.2s, co-terminating with CS offset). Testing for long-term retention was performed by obtaining post-training behavioral frequency generalization gradients 24h and 2 weeks after training. At 24h post-training, the Paired group exhibited specific associative behavioral memory, manifested by larger responses to the CS frequency band than the Unpaired group. This memory was retained 2 weeks post-training. Moreover, 2 weeks later, the specificity and magnitude of memory had become greater, indicating that the implanted memory had undergone consolidation. Overall, the results demonstrate the validity of NB-implanted memory for understanding natural memory and that activation of the cholinergic nucleus basalis is sufficient to form natural associative memory. Copyright © 2010 Elsevier Inc. All rights reserved.

  11. IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

    Directory of Open Access Journals (Sweden)

    Dragu Ioana - Maria

    2011-07-01

    Full Text Available This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with respect to borrowing cost policies and a series of variables that characterize a firm. The objectives of this paper involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets, debt ratio, ROA and ROE. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements. Similar with this paper, various authors considered annual reports as starting point for data gathering in their reasearch on disclosure phenomena. The criteria used for data gathering, processing and analysing have been previously used in a successful manner by important scientists who published in accounting field. The methodology used involves Disclosure Index computation, as well as SPSS data processing, analysis and interpretation of results. Results show that the model is valid, meaning that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to our estimated econometric model, most of the variables maintain a certain influence on disclosure as we can observe a significant correlation level between the studied elements. This research contributes to the development of both accounting field and international accounting literature, by studying borrowing costs disclosed information in relation to certain elements that best characterize the activity of a company. Although an empirical paper, it concentrates also on accounting practices, as it uses real data extracted from annual reports and consolidated financial statements. The importance of this research relies

  12. Long-term consolidation and retention of learning-induced tuning plasticity in the auditory cortex of the guinea pig.

    Science.gov (United States)

    Galván, Veronica V; Weinberger, Norman M

    2002-01-01

    The major goal of this study was to determine whether classical conditioning produces long-term neural consolidation of frequency tuning plasticity in the auditory cortex. Local field potentials (LFPs) were obtained from chronically implanted adult male Hartley guinea pigs that were divided into conditioning (n = 4) and sensitization control (n = 3) groups. Tuning functions were determined in awake subjects for average LFPs (approximately 0.4 to 36.0 kHz, -20 to 80 dB) immediately before training as well as 1 h and 1, 3, 7, and 10 days after training; sensitization subjects did not have a 10-day retention test. Conditioning consisted of a single session of 30 to 45 trials of a 6-s tone (CS, 70 dB) that was not the best frequency (BF, peak of a tuning curve), followed by a brief leg shock (US) at CS offset. Sensitization control animals received the same density of CS and US presentations unpaired. Heart rate recordings showed that the conditioning group developed conditioned bradycardia, whereas the sensitization control group did not. Local field potentials in the conditioning group, but not in the sensitization group, developed tuning plasticity. The ratio of responses to the CS frequency versus the BF were increased 1 h after training, and this increase was retained for the 10-day period of the study. Both tuning plasticity and retention were observed across stimulus levels (10-80 dB). Most noteworthy, tuning plasticity exhibited consolidation (i.e., developed greater CS-specific effects across retention periods), attaining asymptote at 3 days. The findings indicate that LFPs in the auditory cortex have three cardinal features of behavioral memory: associative tuning plasticity, long-term retention, and long-term consolidation. Potential cellular and subcellular mechanisms of LFP tuning plasticity and long-term consolidation are discussed. Copyright 2002 Elsevier Science.

  13. Consolidity: Moving opposite to built-as-usual systems practices

    Directory of Open Access Journals (Sweden)

    Hassen Taher Dorrah

    2013-06-01

    Full Text Available With the recent uncovering of the mystery of consolidity as an inner property of systems, it is demonstrated that this notion is an indispensable pillar of systems modeling, analysis, design and building. Based on the opposite mathematical relation between consolidity versus stability and controllability, a new conceptual life cycle (change pathway graph for natural and man-made built-as-usual systems is presented and thoroughly discussed. For the conceptual cycle development progress, it is logically conceived that system behavior changes rate has not accidentally happened, but is relatively influenced at the point of progress by the associated direct system consolidity index corresponding to the acting on-the-spot varying environments or effects. Such conceptual graph represents a real research advancement indicating that we have to move opposite to current systems building practices for solving many real life enigmatic problems. It is illustrated using stabilization of inverted pendulum problem that it is amenable by cleverly manipulating systems structure and parameters to attain new designed systems with aggregates of superiority of consolidity, stability and controllability principle. It is recommended that we have to seek new generation of innovative non-conventional systems structures moving opposite to conventional built-as-usual system practices that can enable providing directly such three aggregates of superiority requirements as their built-in self property. This will open the door towards solving many real life challenging dilemmas in various sciences and disciplines, such as engineering, space sciences, medicine, pharmacology, biology, ecology, life sciences, economy, operations research, humanities and social sciences that are believed to be attributed due to their systems inferior consolidity.

  14. Sleep-dependent memory consolidation and accelerated forgetting.

    Science.gov (United States)

    Atherton, Kathryn E; Nobre, Anna C; Zeman, Adam Z; Butler, Christopher R

    2014-05-01

    Accelerated long-term forgetting (ALF) is a form of memory impairment in which learning and initial retention of information appear normal but subsequent forgetting is excessively rapid. ALF is most commonly associated with epilepsy and, in particular, a form of late-onset epilepsy called transient epileptic amnesia (TEA). ALF provides a novel opportunity to investigate post-encoding memory processes, such as consolidation. Sleep is implicated in the consolidation of memory in healthy people and a deficit in sleep-dependent memory consolidation has been proposed as an explanation for ALF. If this proposal were correct, then sleep would not benefit memory retention in people with ALF as much as in healthy people, and ALF might only be apparent when the retention interval contains sleep. To test this theory, we compared performance on a sleep-sensitive memory task over a night of sleep and a day of wakefulness. We found, contrary to the hypothesis, that sleep benefits memory retention in TEA patients with ALF and that this benefit is no smaller in magnitude than that seen in healthy controls. Indeed, the patients performed significantly more poorly than the controls only in the wake condition and not the sleep condition. Patients were matched to controls on learning rate, initial retention, and the effect of time of day on cognitive performance. These results indicate that ALF is not caused by a disruption of sleep-dependent memory consolidation. Instead, ALF may be due to an encoding abnormality that goes undetected on behavioural assessments of learning, or by a deficit in memory consolidation processes that are not sleep-dependent. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

  15. Does age worsen sleep-dependent memory consolidation?

    Science.gov (United States)

    Cherdieu, Melaine; Reynaud, Emanuelle; Uhlrich, Josselin; Versace, Remy; Mazza, Stephanie

    2014-02-01

    Slow wave sleep (SWS) is known to favour episodic memory consolidation. Given that ageing is associated with a reduction in SWS and episodic memory impairment, our aim was to investigate whether memory continues to benefit from sleep in older adults. Episodic memory consolidation was tested in 20 young (22.1 ± 1.7 years) and 20 older volunteers (68.9 ± 5.3 years) who performed a visuospatial two-dimensional object-location task. Retention capacities were evaluated after 12 h of wakefulness or 12 h of sleep. Performances before and after the interval allowed us to calculate a forgetting rate. Sleep architecture was measured by polysomnography (older adults = 410 min; young adults: 467 min). Our results showed that the beneficial effect of sleep on memory consolidation was reduced in older adults compared to young adults. In older adults, sleep did not enhance memory consolidation significantly compared to wakefulness. Sleep prevented young adults from forgetting (-0.10% ± 2.1), while the forgetting rate in older adults was still important after a period of sleep (16.60% ± 4.2; P = 0.05). The sleep architecture of older adults was characterized by a decrease in sleep efficiency (-12%; P sleep was observed (-1%; not significant) and no correlation was found with performance. Age-related changes in sleep parameters may have a negative impact on memory consolidation in older adults. © 2013 European Sleep Research Society.

  16. Synaptic Mechanisms of Memory Consolidation during Sleep Slow Oscillations.

    Science.gov (United States)

    Wei, Yina; Krishnan, Giri P; Bazhenov, Maxim

    2016-04-13

    Sleep is critical for regulation of synaptic efficacy, memories, and learning. However, the underlying mechanisms of how sleep rhythms contribute to consolidating memories acquired during wakefulness remain unclear. Here we studied the role of slow oscillations, 0.2-1 Hz rhythmic transitions between Up and Down states during stage 3/4 sleep, on dynamics of synaptic connectivity in the thalamocortical network model implementing spike-timing-dependent synaptic plasticity. We found that the spatiotemporal pattern of Up-state propagation determines the changes of synaptic strengths between neurons. Furthermore, an external input, mimicking hippocampal ripples, delivered to the cortical network results in input-specific changes of synaptic weights, which persisted after stimulation was removed. These synaptic changes promoted replay of specific firing sequences of the cortical neurons. Our study proposes a neuronal mechanism on how an interaction between hippocampal input, such as mediated by sharp wave-ripple events, cortical slow oscillations, and synaptic plasticity, may lead to consolidation of memories through preferential replay of cortical cell spike sequences during slow-wave sleep. Sleep is critical for memory and learning. Replay during sleep of temporally ordered spike sequences related to a recent experience was proposed to be a neuronal substrate of memory consolidation. However, specific mechanisms of replay or how spike sequence replay leads to synaptic changes that underlie memory consolidation are still poorly understood. Here we used a detailed computational model of the thalamocortical system to report that interaction between slow cortical oscillations and synaptic plasticity during deep sleep can underlie mapping hippocampal memory traces to persistent cortical representation. This study provided, for the first time, a mechanistic explanation of how slow-wave sleep may promote consolidation of recent memory events. Copyright © 2016 the authors 0270-6474/16/364231-17$15.00/0.

  17. The Use of Concept Map as a Consolidation Phase Based STAD to Enhance Students’ Comprehension about Environmental Pollution

    Science.gov (United States)

    Nugroho, O. F.; Chandra, D. T.; Sanjaya, Y.; Pendidikan Indonesia, Universitas

    2017-02-01

    The purpose of this study was to improve students’ concept comprehension using concept map as a consolidation phase based STAD. This study was conducted by randomized control group pretest-posttest. Data was collected by using an instrument test to evaluate the effect of concept map as a consolidation phase based STAD on students’understanding about environmental pollution. Data was analyzed using normalized gain (n-gain) and independent t-test. The n-gain analysis shows the increased of students’s understanding about environmental pollution at experimental group arehigher than at the control group. The result of this study showed that students’ comprehension at the experimental class (0,53) higher compared to the control group (0,23). Whilst the t-test analysis shows that there is a significant effect of mapping concept as a consolidation phase based STAD towards students’ concept comprehension. It can be concluded that the implementation of mapping concept based STAD may improve the students’s understanding on science concept.

  18. 76 FR 57798 - Canadian Pacific Railway Company-Trackage Rights Exemption-Consolidated Rail Corporation

    Science.gov (United States)

    2011-09-16

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Surface Transportation Board Canadian Pacific Railway Company--Trackage Rights Exemption-- Consolidated Rail Corporation Pursuant to a written trackage rights agreement,\\1\\ Consolidated Rail Corporation (CRC...

  19. System Consolidation During Sleep - A Common Principle Underlying Psychological and Immunological Memory Formation

    NARCIS (Netherlands)

    Westermann, Jürgen; Lange, Tanja; Textor, Johannes; Born, Jan

    2015-01-01

    Sleep benefits the consolidation of psychological memory, and there are hints that sleep likewise supports immunological memory formation. Comparing psychological and immunological domains, we make the case for active system consolidation that is similarly established in both domains and partly

  20. System consolidation during sleep - a common principle underlying psychological and immunological memory formation

    NARCIS (Netherlands)

    Westermann, J.; Lange, T.; Textor, J.C.; Born, J. van den

    2015-01-01

    Sleep benefits the consolidation of psychological memory, and there are hints that sleep likewise supports immunological memory formation. Comparing psychological and immunological domains, we make the case for active system consolidation that is similarly established in both domains and partly

  1. Individualized 6-mercaptopurine increments in consolidation treatment of childhood acute lymphoblastic leukemia

    DEFF Research Database (Denmark)

    Tulstrup, Morten; Frandsen, Thomas L; Abrahamsson, Jonas

    2018-01-01

    OBJECTIVES: This randomized controlled trial tested the hypothesis that children with non-high-risk acute lymphoblastic leukemia could benefit from individualized 6-mercaptopurine increments during consolidation therapy (NCT00816049). Primary and secondary end points were end of consolidation...

  2. Endogenous cannabinoid release within prefrontal-limbic pathways affects memory consolidation of emotional training

    NARCIS (Netherlands)

    Morena, M.; Roozendaal, B.; Trezza, V.; Ratano, P.; Peloso, A.; Hauer, D.; Atsak, P.; Trabace, L.; Cuomo, V.; McGaugh, J.L.; Schelling, G.; Campolongo, P.

    2014-01-01

    Previous studies have provided extensive evidence that administration of cannabinoid drugs after training modulates the consolidation of memory for an aversive experience. The present experiments investigated whether the memory consolidation is regulated by endogenously released cannabinoids. The

  3. Medial prefrontal-hippocampal connectivity and motor memory consolidation in depression and schizophrenia

    NARCIS (Netherlands)

    Genzel, L.K.E.; Dresler, M.; Cornu, M.; Jager, E.; Konrad, B.; Adamczyk, M.; Friess, E.; Steiger, A.; Czisch, M.; Goya-Maldonado, R.

    2015-01-01

    BACKGROUND: Overnight memory consolidation is disturbed in both depression and schizophrenia, creating an ideal situation to investigate the mechanisms underlying sleep-related consolidation and to distinguish disease-specific processes from common elements in their pathophysiology. METHODS: We

  4. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  5. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  6. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

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

    Science.gov (United States)

    2010-04-01

    ... goods to outsiders; (b) T sold a machine to S deriving a deferred profit of $5,000, $1,000 of which was restored to consolidated taxable income as a result of S's depreciation deductions; (c) T distributed a $3...

  8. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  9. Evaluation Effects of Verapamil as a Calcium Channel Blocker on Acquisition, Consolidation and Retrieval of Memory in Mice

    Directory of Open Access Journals (Sweden)

    Nooshin Masoudian

    2015-04-01

    Full Text Available Many factors are involved in learning and memory processes including brain nuclei, neurotransmitter systems, and the activity of ion channels. Studies showed inconsistent effects of calcium channel blockers on learning process, especially memory consolidation; however, little is known about their effect on memory acquisition and retrieval. Accordingly, the present study aimed to determine the effects of verapamil calcium channel antagonist as a representative of the phenylalkylamine group on different stages of memory and learning processes including acquisition, consolidation and retrieval in mice. In this experimental study, 150 male albino mice with a mean weight of 30 g were used. The mice were trained in a passive avoidance-learning task (1 mA shock for 2 seconds for evaluation of memory acquisition and consolidation and 3 seconds for evaluation of memory retrieval. The effect of verapamil (1, 2.5, 5, 10, and 20 mg/kg on memory consolidation and the most effective dose of consolidation phase on memory acquisition and retrieval was assessed. For the evaluation of memory consolidation, the animals received the drug intraperitoneally immediately after training, while for evaluation of memory acquisition and retrieval, the drug was injected one hour before training. Memory retrieval test was performed 48 hours after training (the length of time it took the animal to enter the dark part of the device. The results showed that verapamil injection exerted no effect on memory acquisition and consolidation; nevertheless, it was capable to disrupt memory retrieval in 10 and 20 mg doses. These results indicate that as a phenylalkylamine calcium channel antagonist, high doses of verapamil can impair memory. Normal 0 false false false EN-US X-NONE AR-SA /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso

  10. Small Group Research

    Science.gov (United States)

    McGrath, Joseph E.

    1978-01-01

    Summarizes research on small group processes by giving a comprehensive account of the types of variables primarily studied in the laboratory. These include group structure, group composition, group size, and group relations. Considers effects of power, leadership, conformity to social norms, and role relationships. (Author/AV)

  11. Systems consolidation revisited, but not revised: The promise and limits of optogenetics in the study of memory.

    Science.gov (United States)

    Hardt, Oliver; Nadel, Lynn

    2017-12-05

    Episodic memories (in humans) and event-like memories (in non-human animals) require the hippocampus for some time after acquisition, but at remote points seem to depend more on cortical areas instead. Systems consolidation refers to the process that promotes this reorganization of memory. Various theoretical frameworks accounting for this process have been proposed, but clear evidence favoring one or another of these positions has been lacking. Addressing this issue, a recent study deployed some of the most advanced neurobiological technologies - optogenetics and calcium imaging - and provided high resolution, precise observations regarding brain systems involved in recent and remote contextual fear memories. We critically review these findings within their historical context and conclude that they do not resolve the debate concerning systems consolidation. This is because the relevant question concerning the quality of memory at recent and remote time points has not been answered: Does the memory reorganization taking place during systems consolidation result in changes to the content of memory? Copyright © 2017 Elsevier B.V. All rights reserved.

  12. EFFECT OF EXOGENOUS AND ENDOGENOUS FACTORS ON THE RATE OF CONSOLIDATION OF FRACTURES OF THE LONG BONES IN OSTEOSYNTHESIS

    Directory of Open Access Journals (Sweden)

    V. P. Popov

    2015-01-01

    Full Text Available Purpose. Determine endogenous and exogenous factors influencing the pace of consolidation in osteosynthesis implants with different types of coatings. Based on the characteristics of the selected offer the best conditions for the application of bioactive structures.Material and methods. The work is based on an analysis of surgical treatment of 1265 patients with hip fractures, tibial and shoulder. Take into account the influence of age, gender, thе timing of the operation, quality reposition, comorbidities, location and severity of the fracture, implant сoating violation bone repair.Results. Received consolidation using bioactive plates in 99.3 % of patients. Well executed reposition 4.5 times reduced cases of delayed consolidation. The main reason for delayed fracture healing in patients older than 60 years is osteoporosis. Males under 40 years compared with women of the same age often observed slow formation of callus, which is associated with frequent presence in them of comminuted fractures. The most frequently observed sustained fusion in patients with tibial fractures, which is primarily due to the prevalence of lesions in this segment. The main mechanism of action of bioactive positive plates can be explained by the peculiarities microarchitectonics coverage closer to the physiological structure of bone, increasing the concentration of osteogenic cells around the implant and stimulation of their function. Application of bioactive plates most appropriate for osteoporosis, type C lesions, pseudoarthrosis, reoperations during migration and metal fracture, in multiple and combined injuries.

  13. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  14. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  15. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  16. History of Accounting Development

    National Research Council Canada - National Science Library

    Rinaz Z. Mukhametzyanov; Fatih Sh. Nugaev; Lyaisan Z. Muhametzyanova

    2017-01-01

    Everyone is well aware that accounting is one of the most important areas of economy, which has become so widespread in our lives today that it is impossible to imagine modern business and economy without this component...

  17. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  18. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  19. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  20. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...