WorldWideScience

Sample records for individual savings accounts

  1. Individual savings accounts for social insurance

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch

    2008-01-01

    Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...

  2. Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

    Science.gov (United States)

    Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

    2011-01-01

    Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

  3. Individual Savings Accounts and the Life-Cycle Approach to Social Insurance

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch; Hansen, Martin Ino; Bovenberg, A. Lans

    Using Danish data, we find that about three fourths of the taxes levied to finance public transfers actually finance benefits that do not redistribute between people but redistribute income over the life cycle of individual taxpayers. This provides a rationale for financing part of social insurance...... via mandatory individual savings accounts. An account system that offers liquidity insurance and a lifetime income guarantee helps to alleviate the dilemma between insurance and incentives. To illustrate this, we analyse a specific proposal for reform of the Danish system of social insurance......, involving the use of individual accounts. We estimate how the reform would affect the distribution of lifetime incomes, the public budget, and economic efficiency...

  4. Medical savings accounts make waves.

    Science.gov (United States)

    Gardner, J

    1995-02-27

    MSAs: the theory. Medical savings account legislation would allow consumers to set aside pre-tax dollars to pay for day-to-day healthcare costs. The accounts are to be backed up by a catastropic policy with a deductible roughly equal to the maximum amount allowed in the MSA. The aim is to reduce healthcare cost inflation by making consumers more aware of the costs of healthcare than they are under comprehensive policies and enabling them to shop for the lowest-cost, highest-quality care.

  5. Should Reformers Support Education Savings Accounts?

    Science.gov (United States)

    Ladner, Matthew; Smith, Nelson

    2016-01-01

    In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

  6. Saved Leave Scheme (SLS) : Simplified procedure for the transfer of leave to saved leave accounts

    CERN Multimedia

    HR Division

    2001-01-01

    As part of the process of streamlining procedures, the HR and AS Divisions have jointly developed a system whereby annual and compensatory leave will henceforth be automatically transferred1) to saved leave accounts. Under the provisions of the voluntary saved leave scheme (SLS), a maximum total of 10 days'2) annual and compensatory leave (excluding saved leave accumulated in accordance with the provisions of Administrative Circular No. 22 B) can be transferred to the saved leave account at the end of the leave year (30 September). Previously, every person taking part in the scheme has been individually issued with a form for the purposes of requesting the transfer of leave to the leave account and the transfer has then had to be done manually by HR Division. To streamline the procedure, unused leave of all those taking part in the saved leave scheme at the closure of of the leave-year accounts will henceforth be transferred automatically to the saved leave account on that date. This simplification is in the ...

  7. REMINDER Saved Leave Scheme (SLS) : Simplified procedure for the transfer of leave to saved leave accounts

    CERN Multimedia

    HR Division

    2001-01-01

    As part of the process of streamlining procedures, the HR and AS Divisions have jointly developed a system whereby annual and compensatory leave will henceforth be automatically transferred1) to saved leave accounts. Under the provisions of the voluntary saved leave scheme (SLS), a maximum total of 10 days'2)Previously, every person taking part in the scheme has been individually issued with a form for the purposes of requesting the transfer of leave to the leave account and the transfer has then had to be done manually by HR Division. To streamline the procedure, unused leave of all those taking part in the saved leave scheme at the closure of the leave-year accounts will henceforth be transferred automatically to the saved leave account on that date. This simplification is in the interest of all parties concerned. This automatic transfer procedure has a number of advantages for participants in the SLS scheme. First, staff members will no longer have to take any administrative steps. Secondly, the new proced...

  8. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  9. Do Tax Incentives for Saving in Pension Accounts Cause Debt Accumulation?

    DEFF Research Database (Denmark)

    Yde Andersen, Henrik

    Measuring the effect of an unanticipated reduction in tax credits on pension savings, this paper shows that individuals tend to make extraordinary repayments on their debt when saving in retirement accounts becomes less attractive. We conclude that tax-favoured retirement accounts could affect...... gross debt accumulation. In line with recent studies, we show that tax subsidies for saving in pension accounts only affect total individual savings to a limited extent, but unlike prior research this paper distinguishes between the effects on financial assets and liabilities. As a particular feature...

  10. Active vs. Passive Decisions and Crowdout in Retirement Savings Accounts: Evidence from Denmark

    DEFF Research Database (Denmark)

    Nielsen, Torben Heien; Leth-Petersen, Søren; Chetty, Raj

    2012-01-01

    Do retirement savings policies – such as tax subsidies or employer-provided pension plans – increase total saving for retirement or simply induce shifting across accounts? We revisit this classic question using 45 million observations on savings for the population of Denmark. We find that a policy......'s impact on total savings depends critically on whether it changes savings rates by active or passive choice. Tax subsidies, which rely upon individuals to take an action to raise savings, have small impacts on total wealth. We estimate that each $1 of tax expenditure on subsidies increases total saving...... by 1 cent. In contrast, policies that raise savings automatically even if individuals take no action – such as employer-provided pensions or automatic contributions to retirement accounts – increase wealth accumulation substantially. Price subsidies only affect the behavior of active savers who respond...

  11. Savings account for health care costs

    Science.gov (United States)

    ... have your employer put part of your pre-tax salary into an account. Your employer also may contribute to the account, and it is not part of your gross income. You do not need to file tax documents ...

  12. Saving Time with Automated Account Management

    Science.gov (United States)

    School Business Affairs, 2013

    2013-01-01

    Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…

  13. Insurance choice and tax-preferred health savings accounts.

    Science.gov (United States)

    Cardon, James H; Showalter, Mark H

    2007-03-01

    We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

  14. REMINDER Saved Leave Scheme (SLS) : Transfer of leave to saved leave accounts

    CERN Multimedia

    HR Division

    2002-01-01

    Under the provisions of the voluntary saved leave scheme (SLS), a maximum total of 10 days'*) annual and compensatory leave (excluding saved leave accumulated in accordance with the provisions of Administrative Circular No. 22B) can be transferred to the saved leave account at the end of the leave year (30 September). We remind you that, since last year, unused leave of all those taking part in the saved leave scheme at the closure of the leave-year accounts is transferred automatically to the saved leave account on that date. Therefore, staff members have no administrative steps to take. In addition, the transfer, which eliminates the risk of omitting to request leave transfers and rules out calculation errors in transfer requests, will be clearly shown in the list of leave transactions that can be consulted in EDH from October 2002 onwards. Furthermore, this automatic leave transfer optimizes staff members' chances of benefiting from a saved leave bonus provided that they are still participants in the schem...

  15. Optimal savings management for individuals with defined contribution pension plans

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina; Mulvey, John M.

    2015-01-01

    (or time left to retirement), nor should they solely depend on the risk preferences, but should also capture: (1) economical characteristics—such as current value on the pension savings account, expected pension contributions (mandatory and voluntary), and expected income after retirement (e...... characterizing the individual. The problem is solved via a model that combines two optimization approaches: stochastic optimal control and multi-stage stochastic programming. The first method is common in financial and actuarial literature, but produces theoretical results. However, the latter, which...

  16. 17 CFR 300.101 - Individual accounts.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Individual accounts. 300.101... Customers of Sipc Members § 300.101 Individual accounts. (a) Except as otherwise provided in these rules... deemed his individual accounts, shall be combined so as to constitute a single account of a separate...

  17. Your accounts. Saving, investment, and mortgages after the budget.

    Science.gov (United States)

    Hepburn, P F

    1984-06-01

    The budget has caused a number of problems for the personal taxpayer, the investor, and the prospective mortgagee. Some accepted principles affecting decisions in any of these three areas may now have to be redefined. To reap the maximum from one's savings, doctors are now likely to dispense with their natural financial caution and invest in a more speculative manner than before. They should now be coerced into relying more heavily on stock brokers, accountants, and other financial experts. Under the present climate, those who remain conservative will undoubtedly miss out on an enormous amount of potential and, in the long run, suffer the consequences.

  18. 25 CFR 115.101 - Individual accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part...

  19. 12 CFR 557.14 - What interest rate may I pay on savings accounts?

    Science.gov (United States)

    2010-01-01

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

  20. 12 CFR 204.133 - Multiple savings deposits treated as a transaction account.

    Science.gov (United States)

    2010-01-01

    ... card, or similar order drawn by the depositor and payable to third parties. If more than six transfers... separate account numbers or are subsidiary accounts of a master deposit account. Multiple savings accounts...

  1. Pre-Class Planning for Individualized Accounting

    Science.gov (United States)

    Clayton, Dean; Brooke, Joyce Ann

    1974-01-01

    Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

  2. Next generation of individual account pension reforms in Latin America.

    Science.gov (United States)

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

  3. Individual Learning Accounts: Honourable Intentions, Ignoble Utility?

    Science.gov (United States)

    Thursfield, Denise; Smith, Vikki; Holden, Rick; Hamblett, John

    2002-01-01

    Evaluation of the implementation of Individual Learning Accounts in Britain revealed five themes that may explain the program's lack of success: individualistic approach to adult education, conflict of individualism with partnership, ineffective targeting of low-skilled populations, lack of linkage with a lifelong commitment to learning, and…

  4. Poor Families Striving to Save in Matched Children's Savings Accounts: Findings from a Randomized Experimental Design in Uganda.

    Science.gov (United States)

    Karimli, Leyla; Ssewamala, Fred M; Neilands, Torsten B

    2014-12-01

    This study examines participants' savings in children's savings accounts (CSAs) set up for AIDS-orphaned children ages 10-15 in Uganda. Using a cluster randomized experimental design, we examine the extent to which families participating in a CSA program report more savings than their counterparts not participating in the program, explore the extent to which families who participate in the CSA program report using formal financial institutions compared with families who do not have a CSA, and consider whether families participating in the CSA program bring new money into the CSA or whether they reshuffle existing household assets. We find that participating in a CSA increased families' likelihood to report having saved money. However, our results show no intervention effect either on the amount of self-reported savings or on the likelihood of using formal financial institutions. Further research is needed to understand whether use of a CSA helps families generate new wealth.

  5. Poor Families Striving to Save in Matched Children’s Savings Accounts: Findings from a Randomized Experimental Design in Uganda

    Science.gov (United States)

    Karimli, Leyla; Ssewamala, Fred M.; Neilands, Torsten B.

    2014-01-01

    This study examines participants’ savings in children’s savings accounts (CSAs) set up for AIDS-orphaned children ages 10–15 in Uganda. Using a cluster randomized experimental design, we examine the extent to which families participating in a CSA program report more savings than their counterparts not participating in the program, explore the extent to which families who participate in the CSA program report using formal financial institutions compared with families who do not have a CSA, and consider whether families participating in the CSA program bring new money into the CSA or whether they reshuffle existing household assets. We find that participating in a CSA increased families’ likelihood to report having saved money. However, our results show no intervention effect either on the amount of self-reported savings or on the likelihood of using formal financial institutions. Further research is needed to understand whether use of a CSA helps families generate new wealth. PMID:25525282

  6. 75 FR 33501 - Definitions for Regulations Affecting All Savings Associations; Money Market Deposit Accounts

    Science.gov (United States)

    2010-06-14

    ...] RIN 1550-AC40 Definitions for Regulations Affecting All Savings Associations; Money Market Deposit... Supervision is amending its regulations to eliminate restrictions on certain kinds of transfers from money... for savings deposit, Regulation D lists several types of savings deposit accounts, including Money...

  7. Do Tax Incentives for Saving in Pension Accounts Cause Debt Accumulation?

    DEFF Research Database (Denmark)

    Yde Andersen, Henrik

    2018-01-01

    This paper applies a quasi-experimental research design on a Danish 2010 policy that reduced tax incentives for saving in annuity pension schemes to show significant substitution of savings from retirement accounts to gross debt repayments. We find that for every 1 Danish currency unit reduction...... in retirement savings 31 cents goes to debt repayments. Taking into account all types of savings, we find full crowding-out. Consistent with previous findings, we document that the effect is driven by a minority, about 23 percent, who actively rebalance their savings....

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

    Science.gov (United States)

    Okech, David

    2012-01-01

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

  9. Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

    Directory of Open Access Journals (Sweden)

    Tianhong Chen

    2014-08-01

    Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

  10. Listening to the vocal citizens: how do politically active individuals choose between life saving programs?

    Energy Technology Data Exchange (ETDEWEB)

    Ramsberg, J. [Stockholm School of Economics, Stockholm (Sweden)

    1998-07-01

    Large disparities in the cost per life saved for different life saving interventions have been reported in many studies. According to some researchers, these differences reflect the public's preoccupation with selected qualitative aspects of risk. However, it is not obvious that these disparities reflect public preferences. In studies of the variation in cost per life saved the public accept, most respondents are willing to trade qualitative characteristics for lives saved, but there is a small but significant group of respondents who will not make the tradeoff, i.e. assign infinite value to one or more of the qualitative factors. It has been suggested that this group could be particularly vocal, which might account for the large variation in cost per life saved. In the first attempt to address this issue, a survey of people living under a power line in Stockholm was undertaken. This population was chosen because the local government had decided to remove the power line after being pressured by the citizens and on interest group. Tests of how more politically active individuals differ from less active were undertaken. Most importantly, it was found that more politically active respondents were less likely to trade qualitative characteristics for lives saved, but only for the risk in which they were active and only up to a point. There still was a group of respondents who were unwilling to make the tradeoff. (author)

  11. 31 CFR 363.101 - Can an account owner transfer a book-entry savings bond to a minor?

    Science.gov (United States)

    2010-07-01

    ... REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Book-Entry Savings Bonds Purchased Through TreasuryDirect Gifts § 363.101 Can an account owner transfer a book-entry savings bond to a minor? An account owner can transfer a book-entry savings bond held in TreasuryDirect ® to a minor as a gift or pursuant...

  12. Household portfolio allocation in the Netherlands : Saving accounts versus stocks and bonds

    NARCIS (Netherlands)

    Hochgürtel, S.; Alessie, R.J.M.; van Soest, A.H.O.

    1995-01-01

    This paper analyzes the portfolio structure of households in the Netherlands. It considers the allocation of financial wealth to two major asset categories, namely saving accounts on the one hand and stocks and bonds on the other hand. The latter category is considered to be more risky than the

  13. Building social and economic capital: the family and medical savings accounts.

    Science.gov (United States)

    Cherry, Mark J

    2012-12-01

    Despite the well-documented social, economic, and adaptive advantages for young children, adolescents, and adults, the traditional family in the West is in decline. A growing percentage of men and women choose not to be bound by the traditional moral and social expectations of marriage and family life. Adults are much more likely than in the past to live as sexually active singles, with a concomitant increase in forms of social isolation as well as in the number of children born outside of marriage. These social shifts are also connected to public policies that provide incentives for individuals to exit the family, leaving behind its social, capital, and economic resources. The individualistic character of the social-democratic egalitarian ideology that underlies the current dominant approaches to health care financing in Western Europe and much of North America, for example, is associated with a decline in family stability. Welfare entitlements, including state-based health care, have made it easier to exit the family, undermining the centrality of the family's core human relationships. This essay argues for the importance of recognizing the cardinal role and reality of the family and for the importance of family-based health care savings accounts for preserving family integrity, while also providing for sustainable long-term health care reform.

  14. Ideas for Refining Children's Savings Account Proposals. Creating a Financial Stake in College: Report IV of IV

    Science.gov (United States)

    Elliott, William, III

    2012-01-01

    "Creating a Financial Stake in College" is a four-part series of reports that focuses on the relationship between children's savings and improving college success. This series examines: (1) why policymakers should care about savings, (2) the relationship between inequality and bank account ownership, (3) the connections between savings…

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

    Science.gov (United States)

    Thomson, Alastair

    1996-01-01

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

  16. 78 FR 37598 - Missing Participants in Individual Account Plans

    Science.gov (United States)

    2013-06-21

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

  17. A Liberal Account of Self-limiting Individualism

    NARCIS (Netherlands)

    van den Brink, H.H.A.; Harskamp, Anton van; Musschenga, Albert W.

    2001-01-01

    In this essay I aim to show that a doctrine of self-limiting individualism is presupposed by the most influential account of liberalism today, political liberalism. My argument is that political liberalism can admit that it is based on a rather comprehensive normative ideal of individualism, without

  18. China's medical savings accounts: an analysis of the price elasticity of demand for health care.

    Science.gov (United States)

    Yu, Hao

    2017-07-01

    Although medical savings accounts (MSAs) have drawn intensive attention across the world for their potential in cost control, there is limited evidence of their impact on the demand for health care. This paper is intended to fill that gap. First, we built up a dynamic model of a consumer's problem of utility maximization in the presence of a nonlinear price schedule embedded in an MSA. Second, the model was implemented using data from a 2-year MSA pilot program in China. The estimated price elasticity under MSAs was between -0.42 and -0.58, i.e., higher than that reported in the literature. The relatively high price elasticity suggests that MSAs as an insurance feature may help control costs. However, the long-term effect of MSAs on health costs is subject to further analysis.

  19. Latino Demographics, Democratic Individuality, and Educational Accountability: A Pragmatist's View

    Science.gov (United States)

    Martinez Aleman, Ana M.

    2006-01-01

    In an era of heightened teacher and school accountability, what are the implications of standards-based reform for individual Latino children and their democratic self-realization? The educational demography of the fastest-growing and largest ethnic group in the United States suggests that the future of Latino self-realization is in jeopardy.…

  20. "A Liberal Account of Self-Limiting Individualism"

    NARCIS (Netherlands)

    van den Brink, H.H.A.; Harskamp, Anton van; Musschenga, Albert W.

    2001-01-01

    In this essay I aim to show that a doctrine of self-limiting individualism, understood as a formal yet fairly comprehensive conception of how a person should lead her life and relate to others, is presupposed by the most influential account of liberalism today, political liberalism.

  1. Accounting for individual differences in human associative learning

    OpenAIRE

    Byrom, Nicola C.

    2013-01-01

    Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility ...

  2. Individual Learning Accounts and Other Models of Financing Lifelong Learning

    Science.gov (United States)

    Schuetze, Hans G.

    2007-01-01

    To answer the question "Financing what?" this article distinguishes several models of lifelong learning as well as a variety of lifelong learning activities. Several financing methods are briefly reviewed, however the principal focus is on Individual Learning Accounts (ILAs) which were seen by some analysts as a promising model for…

  3. Stop saving the planet! Carbon accounting of superheroes and their impacts on climate change

    Science.gov (United States)

    Traer, M. M.; Haupt, R. J.; Grubert, E.

    2017-12-01

    In the pursuit of justice, Superman leaps tall buildings in a single bound (Siegel & Shuster, 1933). Ironman invents and deploys inconceivable technology to defeat evil forces (Lee et al., 1963). And Batman outfits himself with everything a flying-vigilante-mammal needs to battle the corrupt underbelly of Gotham City (Finger & Kane, 1939). In their own way, superheroes try to make the planet a better place for us mere mortals. But given the global environmental crisis underway, shouldn't we examine superheroes more thoroughly? As fellow inhabitants of Earth, don't we owe it to ourselves to question how much Iron-Man and his rocket boots contribute to global warming? Or how many pounds of carbon dioxide the Batmobile releases into the atmosphere? In other words, shouldn't we know which superpowers are really saving the planet, and which might actually be hurting it? In this analysis, we explore nine representative superheroes and use carbon accounting techniques, including life-cycle assessment, to determine which characters are truly best for the environment. We consider a number of super-powers with clear carbon sources including advanced computational technology, extreme calorie-rich diets, maintenance of impressive physiques, and material combustion. We find that, combined, our representative superheroes emit more carbon dioxide than most countries. Of course we're still grateful that our superheroes are protecting us from terrifying threats. But when it comes to climate change, we're all in this together.

  4. Accounting for individual differences in human associative learning.

    Science.gov (United States)

    Byrom, Nicola C

    2013-09-04

    Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility in learning caused by external factors, there has been limited work considering how to model the influence of dispositional factors. This review looks at the range of individual differences in human associative learning that have been explored and the attempts to account for, and model, this flexibility. To fully understand human associative learning, further research needs to attend to the causes of variation in human learning.

  5. Accounting for Individual Differences in Human Associative Learning.

    Directory of Open Access Journals (Sweden)

    Nicola C Byrom

    2013-09-01

    Full Text Available Associative learning has provided fundamental insights to understanding psychopathology. However, psychopathology occurs along a continuum and as such, identification of disruptions in processes of associative learning associated with aspects of psychopathology illustrates a general flexibility in human associative learning. A handful of studies have looked specifically at individual differences in human associative learning, but while much work has concentrated on accounting for flexibility in learning caused by external factors, there has been limited work considering how to model the influence of dispositional factors. This review looks at the range of individual differences in human associative learning that have been explored and the attempts to account for, and model, this flexibility. To fully understand human associative learning, further research needs to attend to the causes of variation in human learning.

  6. Avoiding the "Inexorable Push toward Homogenization" in School Choice: Education Savings Accounts as Hedges against Institutional Isomorphism

    Science.gov (United States)

    Burke, Lindsey M.

    2016-01-01

    The assumption that rational choice dynamics will lead to diversity of school supply is at the heart of K-12 school choice arrangements. Yet as the field of school choice becomes more established, there will be the "inexorable push toward homogenization." If vouchers, tuition tax credit scholarships, and education savings accounts become…

  7. Individual social security accounts: issues in assessing administrative feasibility and costs.

    Science.gov (United States)

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more

  8. Pathways to Higher Education for Native Hawaiian Individual Development Account Participants

    Directory of Open Access Journals (Sweden)

    David W. Rothwell

    2013-11-01

    Full Text Available As the cost of higher education rises, a growing body of theory and research suggests that asset holding in the form of savings and net worth positively influence education expectations and outcomes. Native Hawaiians, like other Indigenous peoples, have disproportionately low college enrollment and graduation rates tied to a history of colonization. Using data from an Individual Development Account (IDA program for Native Hawaiians, I examine the trajectories through the program and find: (a welfare receipt and unemployment reduces the chances of IDA enrollment; (b net worth increases the probability of IDA graduation; and (c IDA graduates were more likely to gain a college degree over time compared to non-graduates. The study provides empirical evidence to the debate on asset-based interventions for Indigenous peoples.

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

    Science.gov (United States)

    Reubi, David

    2018-01-01

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

  10. The use of environmental accounting to determine energy saving in Mpumalanga Hotels, South Africa

    CSIR Research Space (South Africa)

    Machete, Fannie

    2016-12-01

    Full Text Available This paper presents an energy characterisation framework that is based on environmental and carbon management accounting principles and practices that promotes green growth in societies. Primary data was collected through survey questionnaires...

  11. Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals

    Directory of Open Access Journals (Sweden)

    Andreea Paula Dumitru

    2013-05-01

    Full Text Available The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under these circumstances, saving such companies becomes a major concern for the ones directly interested, “survival” being the term most used in the current state of the world’s economy. In the context of this economic turmoil at international level, the main stakeholders and the accountants professionals find themselves in the position of revising their procedures, objectives, strategies, but also their behaviour, their attitude in general, in order to limit or even eliminate the negative consequences of the financial crisis. From our perspective, the communication among company, stakeholders, and auditors represents the fundament of a successful business strategy. However, communication difficulties could be encountered, especially under conditions of uncertainty and crisis. The present article intends to identify the opportunities and threats generated by the economic crisis and to analyze the information flows among company, stakeholders and accountants professionals under circumstances in which the going concern assumption is threatened. Our paper emphasizes the importance of communication among company, stakeholders, and auditors in saving the firms affected by the economic crisis.

  12. Curbing Creative Accounting: Do Religious Environment and Individual Attribute Matter?

    Directory of Open Access Journals (Sweden)

    Ratna Candra Sari

    2018-01-01

    Full Text Available The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s decision- making. The purposes of this study are, to test the differences of ethical perceptions of creative accounting of undergraduate students in religious and public universities; Second, to examine the effects of moral disengagement on ethical perceptions. The data collection method involved a questionnaire to a total of 225 respondents from two religious-based universities and one public university. Analysis of Variance (ANOVA was used to test the hypothesis. The results show that there is a significant difference in students’ethical perceptions between public university and religious-based universities. Thus, there is a significant difference in students’ ethical perceptions students with high and low level moral disengagement. Educational implication and suggestion for future research are proposed.

  13. The link between individual expectations and savings: Do nursing home expectations matter?

    DEFF Research Database (Denmark)

    Kleinjans, Kristin J.; Lee, Jinkook

    these expectations and savings behavior, using data from the Health and Retirement Study. We find a clear relation between subjective expectations and probability of future nursing home entry, and a positive effect of these expectations on savings behavior. Surprisingly, we find no difference of this effect...... by wealth group, so it seems that Medicaid eligibility in the context of nursing home entry plays no factor in the decision to save....

  14. 29 CFR 2578.1 - Termination of abandoned individual account plans.

    Science.gov (United States)

    2010-07-01

    ... (proportionately in the ratio that each individual account balance bears to the total of all individual account... provide a reasonable rate of return and liquidity; (7) A statement of the fees, if any, that will be paid...

  15. The Impact of Individual Learning Accounts: A Study of the Early and Potential Impact of Individual Learning Accounts on Learning Providers and Learning. Research Report.

    Science.gov (United States)

    Gray, Michael; Peters, Jane; Fletcher, Mick; Kirk, Gordon

    The impact of individual learning accounts (ILAs) on the success of learners in post-16 education sector in the United Kingdom was explored through an examination of available research on ILAs. The following were among the study's 12 messages for providers, the Department for Education and Skills, and the Individual Learning Account Centre: (1)…

  16. 26 CFR 1.408-2 - Individual retirement accounts.

    Science.gov (United States)

    2010-04-01

    ... the fiduciary books and records to be made by a qualified public accountant. At that time, the... accepted auditing standards, and shall involve whatever tests of the fiduciary books and records of the... written request for or notice of intention of taking such action has been entered on or before the...

  17. Carbon savings with transatlantic trade in pellets: accounting for market-driven effects

    International Nuclear Information System (INIS)

    Wang, Weiwei; Khanna, Madhu; Dwivedi, Puneet; Abt, Robert

    2015-01-01

    Exports of pellets from the United States (US) are growing significantly to meet the demand for renewable energy in the European Union. This transatlantic trade in pellets has raised questions about the greenhouse gas (GHG) intensity of these pellets and their effects on conventional forest product markets in the US. This paper examines the GHG intensity of pellets exported from the US using either forest biomass only or forest and agricultural biomass combined. We develop an integrated dynamic, price-endogenous, partial equilibrium model of the forestry, agricultural, and transportation sectors in the US to investigate not only the direct life-cycle GHG intensity of pellets but also the accompanying indirect market and land use effects induced by changes in prices of forest and agricultural products over the 2007–2032 period. Across different scenarios of high and low pellet demand that can be met with either forest biomass only or with forest and agricultural biomass, we find that the GHG intensity of pellet based electricity is 74% to 85% lower than that of coal-based electricity. We also find that the GHG intensity of pellets produced using agricultural and forest biomass is 28% to 34% lower than that of pellets produced using forest biomass only. GHG effects due to induced direct and indirect changes in forest carbon stock caused by changes in harvest rotations, changes in land use and in conventional wood production account for 11% to 26% of the overall GHG intensity of pellets produced from forest biomass only; these effects are negative with the use of forest and agricultural biomass. (letter)

  18. Assessment of retinal sensitivity using a time-saving strategy in normal individuals

    Directory of Open Access Journals (Sweden)

    Suzumura H

    2012-11-01

    Full Text Available Hirotaka Suzumura,1 Keiji Yoshikawa,2 Shiro Mizoue,3 Ryoko Hyodo,4 Tairo Kimura5 1Eye Department, Nakano General Hospital, Tokyo, 2Yoshikawa Eye Clinic, Tokyo, 3Department of Ophthalmology, Ehime University, Ehime, 4Eye Department, Minami Matsuyama Hospital, Ehime, 5Ueno Eye Clinic, Tokyo, JapanBackground: The purpose of this study was to compare retinal sensitivities in normal individuals obtained using the Swedish Interactive Threshold Algorithm Standard (SITA-S on the Humphrey field analyzer with those obtained using the Dynamic strategy on the Octopus.Methods: Prior to visual field examinations, the background luminance, stimulus size, and exposure time with the Octopus 101 were conformed to the Humphrey field analyzer II settings. Volunteers over 20 years of age without apparent ophthalmic abnormalities were examined with the SITA-S central 30-2 program followed by the Dynamic 32 program. Eye with corrected visual acuity ≥0.8, refraction ≥ −6.0 diopters, and fields with satisfactory levels of reliability in SITA-S and Dynamic were selected.Results: Sixty-seven eyes from 67 normal individuals of mean age 51.3 ± 16.3 (range 22–76 years satisfied the selection criteria and were analyzed. Mean retinal sensitivity was significantly (P < 0.0001 higher with SITA-S (29.0 ± 2.4 dB than with Dynamic (26.8 ± 2.1 dB. Changes in retinal sensitivity with increasing age were significantly (P = 0.0003 greater with Dynamic (−0.09 ± 0.04 dB/year; 95% confidence interval [CI] −0.10 to −0.08 dB/year than with SITA-S (−0.07 ± 0.04 dB/year, 95% CI −0.08 to −0.06 dB/year. When classifying the visual field into three areas (central, mid-peripheral, and peripheral, retinal sensitivities with SITA-S were significantly higher in all areas than with Dynamic (P < 0.0001 for all three areas.Conclusion: Differences in Dynamic and SITA-S strategies may contribute to the differences in retinal sensitivities observed in normal individuals

  19. Accounting for taste: individual differences in preference for harmony.

    Science.gov (United States)

    Palmer, Stephen E; Griscom, William S

    2013-06-01

    Although empirical research on aesthetics has had some success in explaining the average preferences of groups of observers, relatively little is known about individual differences in preference, and especially about how such differences might covary across different domains. In this study, we identified a new factor underlying aesthetic response-preference for harmonious stimuli-and examined how it varies over four domains (color, shape, spatial location, and music) across individuals with different levels of training in art and music. We found that individual preferences for harmony are strongly correlated across all four dimensions tested and decrease consistently with training in the relevant aesthetic domains. Confirmatory factor analysis revealed that cross-domain preference for harmony is well-represented as a single, unified factor, with effects separate from those of training and of common personality measures.

  20. Individual Learning Accounts: A Strategy for Lifelong Learning?

    Science.gov (United States)

    Renkema, Albert

    2006-01-01

    Purpose: Since the end of the previous century social partners in different branches of industry have laid down measures to stimulate individual learning and competence development of workers in collective labour agreements. Special attention is given to stimulating learning demand among traditional non-participants to lifelong learning, such as…

  1. Use of material flow accounting for assessment of energy savings: A case of biomass in Slovakia and the Czech Republic

    International Nuclear Information System (INIS)

    Kanianska, Radoslava; Gustafikova, Tatiana; Kizekova, Miriam; Kovanda, Jan

    2011-01-01

    Anthropogenic material and energy flows are considered to be the major cause of many environmental problems humans face today. In order to measure material and energy flows, and to mitigate related problems, the technique of material flow and energy flow analysis has been conceived. The aim of this article is to use material and energy flow accounting approaches to quantify the amount of biomass that is available, but that so far has not been used for energy purposes in Slovakia and the Czech Republic and to calculate how much consumed fossil fuels and corresponding CO 2 emissions can be saved by utilising this biomass. Based on the findings presented, 3544 kt/yr of the total unused biomass in Slovakia could replace 53 PJ/yr of energy from fossil fuels and 6294 kt/yr of the total unused biomass in the Czech Republic could replace 91 PJ/yr of energy. Such replacement could contribute to a decrease in total CO 2 emissions by 9.2% in Slovakia and by 5.4% in the Czech Republic and thus contribute to an environmental improvement with respect to climate change. - Research highlights: → The material and energy flow accounting approaches for biomass were applied. → In Slovakia, 3544 kt/yr of the total unused biomass is available. → In the Czech Republic, 6294 kt/yr of the total unused biomass is available. → Such biomass could be used for energy production and thus reduce CO 2 emissions.

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

    Science.gov (United States)

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

    2017-12-06

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

  3. Measuring industrial energy savings

    International Nuclear Information System (INIS)

    Kelly Kissock, J.; Eger, Carl

    2008-01-01

    Accurate measurement of energy savings from industrial energy efficiency projects can reduce uncertainty about the efficacy of the projects, guide the selection of future projects, improve future estimates of expected savings, promote financing of energy efficiency projects through shared-savings agreements, and improve utilization of capital resources. Many efforts to measure industrial energy savings, or simply track progress toward efficiency goals, have had difficulty incorporating changing weather and production, which are frequently major drivers of plant energy use. This paper presents a general method for measuring plant-wide industrial energy savings that takes into account changing weather and production between the pre and post-retrofit periods. In addition, the method can disaggregate savings into components, which provides additional resolution for understanding the effectiveness of individual projects when several projects are implemented together. The method uses multivariable piece-wise regression models to characterize baseline energy use, and disaggregates savings by taking the total derivative of the energy use equation. Although the method incorporates search techniques, multi-variable least-squares regression and calculus, it is easily implemented using data analysis software, and can use readily available temperature, production and utility billing data. This is important, since more complicated methods may be too complex for widespread use. The method is demonstrated using case studies of actual energy assessments. The case studies demonstrate the importance of adjusting for weather and production between the pre- and post-retrofit periods, how plant-wide savings can be disaggregated to evaluate the effectiveness of individual retrofits, how the method can identify the time-dependence of savings, and limitations of engineering models when used to estimate future savings

  4. Making EFL Instruction More CLT-Oriented through Individual Accountability in Cooperative Learning

    Science.gov (United States)

    Astuti, Puji; Lammers, Jayne C.

    2017-01-01

    This article attempts to add to the literature supporting Communicative Language Teaching (CLT) by proposing the use of Cooperative Learning (CL), specifically focusing on the enactment of a key principle of CL, i.e., individual accountability. It illustrates how to train students on CL and its individual accountability work and demonstrates how…

  5. 78 FR 23827 - Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability...

    Science.gov (United States)

    2013-04-22

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Designation of Eighteen Individuals Pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 AGENCY: Office of Foreign Assets... blocked pursuant to the Sergei Magnitsky Rule of Law Accountability Act of 2012 (Pub. L. 112-208, December...

  6. 17 CFR 230.237 - Exemption for offers and sales to certain Canadian tax-deferred retirement savings accounts.

    Science.gov (United States)

    2010-04-01

    ... laws of Canada, the laws of any province or territory of Canada, and the rules or regulations of any federal, provincial, or territorial regulatory authority, or any self-regulatory authority, of Canada. (2... “Registered Retirement Savings Plan” or “Registered Retirement Income Fund” administered under Canadian law...

  7. Accounting for means of individualization of modern enterprise: problems and improvement directions

    Directory of Open Access Journals (Sweden)

    K.I. Skop

    2017-12-01

    Full Text Available The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The article deals with the peculiarities of the legal nature of the commercial name, the geographical indication and trademark that influence upon the process of their accounting. The necessity of registering geographical indication and trademark as intangible assets is substantiated and the features of determination of their useful life in accounting are disclosed. The factors influencing on the value of the trademark are presented and the relevance of the accounting method for the revalued value is specified.

  8. A Primitive Individualization of Time and Method in a Beginning Accounting Course.

    Science.gov (United States)

    Singer, Frank A.

    An experimental first year course in accounting was offered which utilized the concept of individualized instruction. The students were mostly sophomores at the University of Massachusetts. Two teaching assistants and the instructor provided the 60 member sample population with two types of assignment sheets, one relating to the textbook, one…

  9. Grading Innovation in an International Marketing Course: Promoting Student Collaboration and Individual Accountability

    Science.gov (United States)

    Chelminski, Piotr

    2017-01-01

    In this article, the author proposes an innovative, exam-based homework grading method to facilitate both collaboration among students and individual accountability while learning a complex theory and applying it to solve a problem. Results from this novel approach to grading a "comparative advantage theory" homework assignment, using an…

  10. Medical Care Expenditures for Individuals with Prediabetes: The Potential Cost Savings in Reducing the Risk of Developing Diabetes.

    Science.gov (United States)

    Khan, Tamkeen; Tsipas, Stavros; Wozniak, Gregory

    2017-10-01

    The United States has 86 million adults with prediabetes. Individuals with prediabetes can prevent or delay the development of type 2 diabetes through lifestyle modifications such as participation in the National Diabetes Prevention Program (DPP), thereby mitigating the medical and economic burdens associated with diabetes. A cohort analysis of a commercially insured population was conducted using individual-level claims data from Truven Health MarketScan ® Lab Database to identify adults with prediabetes, track whether they develop diabetes, and compare medical expenditures for those who are newly diagnosed with diabetes to those who are not. This study then illustrates how reducing the risk of developing diabetes by participation in an evidence-based lifestyle change program could yield both positive net savings on medical care expenditures and return on investment (ROI). Annual expenditures are found to be nearly one third higher for those who develop diabetes in subsequent years relative to those who do not transition from prediabetes to diabetes, with an average difference of $2671 per year. At that cost differential, the 3-year ROI for a National DPP is estimated to be as high as 42%. The results show the importance and economic benefits of participation in lifestyle intervention programs to prevent or delay the onset of type 2 diabetes.

  11. Cost-benefit assessment of energy efficiency investments: Accounting for future resources, savings and risks in the Australian residential sector

    International Nuclear Information System (INIS)

    Morrissey, J.; Meyrick, B.; Sivaraman, D.; Horne, R.E.; Berry, M.

    2013-01-01

    This article focuses on the impact of the discount rate on cost-benefit assessment of investment options for residential building efficiency. An integrated thermal modeling, life cycle costing approach is applied to an extensive sample of dominant house designs for Australian conditions. The relative significance of predicted thermal performance and the applied discount rate on the Present Value of energy savings from alternative investment scenarios is investigated. Costs and benefits are also evaluated at the economy-wide scale, including carbon pricing considerations, and for a test-case household faced with alternative investment options at the point of construction. The influence of the applied discount rate on produced cost-benefit calculations is investigated, as is the interaction between critical cost-benefit input parameters. Findings support that the discounting framework is the primary driver of difference in estimates about costs and benefits of higher standards of efficiency in the residential sector. Results demonstrate that agreement on a low discount rate based on sustainability principals would prioritise those projects with significant environmental benefits. - Highlights: ► High thermal efficiency is a key strategy to limit energy use in buildings. ► Integrated thermal modeling—life-cycle costing methods are applied to dominant house designs. ► The discounting framework is the primary driver of difference in observed costs. ► The selection of optimal performance investment options depends on the discount rate. ► Application of a discount rate of 3.5% or lower favours energy saving projects

  12. INDIVIDUAL ACCOUNTABILITY IN COOPERATIVE LEARNING: MORE OPPORTUNITIES TO PRODUCE SPOKEN ENGLISH

    Directory of Open Access Journals (Sweden)

    Puji Astuti

    2017-05-01

    Full Text Available The contribution of cooperative learning (CL in promoting second and foreign language learning has been widely acknowledged. Little scholarly attention, however, has been given to revealing how this teaching method works and promotes learners’ improved communicative competence. This qualitative case study explores the important role that individual accountability in CL plays in giving English as a Foreign Language (EFL learners in Indonesia the opportunity to use the target language of English. While individual accountability is a principle of and one of the activities in CL, it is currently under studied, thus little is known about how it enhances EFL learning. This study aims to address this gap by conducting a constructivist grounded theory analysis on participant observation, in-depth interview, and document analysis data drawn from two secondary school EFL teachers, 77 students in the observed classrooms, and four focal students. The analysis shows that through individual accountability in CL, the EFL learners had opportunities to use the target language, which may have contributed to the attainment of communicative competence—the goal of the EFL instruction. More specifically, compared to the use of conventional group work in the observed classrooms, through the activities of individual accountability in CL, i.e., performances and peer interaction, the EFL learners had more opportunities to use spoken English. The present study recommends that teachers, especially those new to CL, follow the preset procedure of selected CL instructional strategies or structures in order to recognize the activities within individual accountability in CL and understand how these activities benefit students.

  13. Individual account retirement plans: an analysis of the 2007 survey of consumer finances, with market adjustments to June 2009.

    Science.gov (United States)

    Copeland, Craig

    2009-08-01

    LATEST SCF DATA: This Issue Brief assesses the current status of Americans' savings for retirement by examining the incidence of individual account plans among families, as well as the average amount of assets accumulated in these accounts. The 2007 Survey of Consumer Finances (SCF), the Federal Reserve Board's triennial survey of wealth, is the basis for this study, as it is a leading source of data on Americans' wealth, provides detailed information on retirement plan incidence and account balances among families, and is the latest available. ACCOUNTING FOR THE ECONOMIC DOWNTURN: While 2007 SCF is the most comprehensive and current survey of Americans' finances, its timing was unfortunate due to the significant downturn in the economy in 2008 just after the survey was released. To account for that change, this analysis provides estimates of the changes in asset values from the end of 2007 to mid-June 2009 for individual account plan balances. The account balances of the defined contribution plans and IRAs are adjusted based on the asset allocation reported within the plans by using equity market returns and bond market returns from January 1, 2008, to June 19, 2009. MEDIAN ASSET LEVELS FOR DEFINED CONTRIBUTION PLANS: Among all families with a defined contribution plan in 2007, the median (mid-point) plan balance was $31,800, up 16 percent from 2004. According to EBRI estimates, this dropped 16.4 percent (to $26,578) from year-end 2007 to mid-June 2009. Losses were higher for families with more than $100,000 a year in income (down 22 percent) or having a net worth in the top 10 percent (down 28 percent). MEDIAN ASSET LEVELS FOR IRA/KEOGH PLANS: Among all families with an IRA/Keogh plan, the median value of their plan was $34,000 in 2007, up 3 percent from 2004. EBRI estimates this median value dropped 15 percent (to $28,955) from year-end 2007 to mid-June 2009. LESS THAN HALF OF ALL FAMILIES HAVE A RETIREMENT PLAN THROUGH A CURRENT JOB: In 2007, 40.6 percent of

  14. Bank Concentration, Corporate Savings and Current Account Imbalances%银行集中度、企业储蓄与经常账户失衡

    Institute of Scientific and Technical Information of China (English)

    谭之博; 赵岳

    2012-01-01

    Based on the national level panel data about 56 countries in the period of 1990 to 2007 and a World Bank survey dataset about firms' financing behaviors in 1999, this paper investigates the relationship among bank concentration, corporate savings and current account imbalances with the utilization of dynamic panel models and Tobit models. The empirical results show that the more concentrated the banking sector is, the less the proportion of firms' bank financing is and the more their retained earnings are. Furthermore, savings by corporate sector are significantly correlated with current account imbalances and the high savings in countries with a more concentrated banking sector lead to larger current account surplus or less current account deficits in these countries. Our results remain robust with the consideration of financial center effect and IV regressions. Differing from traditional measurement of financial development which focuses on the overall scale of financial sector, our results highlight the importance of internal structure of banking sector in the understanding of current account imbalances.%本文基于1990--2007年56个国家的面板数据和1999年世界银行的企业调查数据,运用动态面板模型和Tobit模型,探究了银行集中度、企业储蓄和经常账户失衡的关系。实证结果表明,银行集中度越高,企业从银行融资的比重越小,自身储蓄越高。而公司部门的储蓄与经常账户余额存在显著的正向相关,高银行集中度国家企业的高储蓄导致这些国家经历更大的经常账户顺差(或更小的逆差)。上述结论并不受金融中心效应的影响,也在工具变量回归中保持稳健。与强调金融部门总规模的传统金融发展观不同,本文的结论表明,银行业的内部结构是理解经常账户失衡的重要视角。

  15. SAVED BY THE APPENDIX – A CASE OF SEROUS CYSTADENOCARCINOMA OF OVARY DETECTED ON ACCOUNT OF ACUTE APPENDICITIS

    OpenAIRE

    Avijeet; Naveen; Manohar; Gopal

    2013-01-01

    ABSTRACT: Ovarian cancer accounts for 5% of all cancers among women and causes more deaths than any other female genital tract cancer. The majority (85-90%) of ovarian cancers is epithelial in origin and arises typically in postmenopa usal patients. An ovarian serous cystadenocarcinoma forms the malignant end of ovari an serous tumours. It is the most common malignant ovarian tumor and is derived from glandul ar epithelium, in which cystic accumulations of ret...

  16. 20 CFR 903.4 - Procedures for access to records and accountings of disclosures from records, regarding individuals.

    Science.gov (United States)

    2010-04-01

    ... accountings of disclosures from records, regarding individuals. 903.4 Section 903.4 Employees' Benefits JOINT... Procedures for access to records and accountings of disclosures from records, regarding individuals. (a... to an accounting of a disclosure from such record made pursuant to 5 U.S.C. 552a(c)(1), permit that...

  17. Frontal theta accounts for individual differences in the cost of conflict on decision making.

    Science.gov (United States)

    Pinner, John F L; Cavanagh, James F

    2017-10-01

    Cognitive conflict is often experienced as a difficult, frustrating, and aversive state. Recent studies have indicated that conflict acts as an implicit cost during learning, valuation, and the instantiation of cognitive control. Here we investigated if an implicit manipulation of conflict also influences explicit decision making to risk. Participants were required to perform a Balloon Analogue Risk Task wherein the virtual balloon was inflated by performing a flankers task. By varying the percent of incongruent flanker trials between balloons, we hypothesized that participants would pump the balloon fewer times in conditions of higher conflict and that frontal midline theta would account for significant variance in this relationship. Across two studies, we demonstrate that conflict did not elicit reliable behavioral changes in this task across participants. However, individual differences in frontal theta power accounted for significant variance by predicting diminished balloon pumps. Thus, while conflict costs may act as investments to some individuals (invigorating behavior), it is aversive to others (diminishing behavior), and frontal midline theta power accounts for these varying behavioral tendencies between individuals. These findings demonstrate how frontal midline theta is not only a candidate mechanism for implementing cognitive control, but it is sensitive to the inherent costs therein. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. 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…

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

    Science.gov (United States)

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

    2017-09-01

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

  20. Global precedence effects account for individual differences in both face and object recognition performance

    DEFF Research Database (Denmark)

    Gerlach, Christian; Starrfelt, Randi

    2018-01-01

    examine whether global precedence effects, measured by means of non-face stimuli in Navon's paradigm, can also account for individual differences in face recognition and, if so, whether the effect is of similar magnitude for faces and objects. We find evidence that global precedence effects facilitate...... both face and object recognition, and to a similar extent. Our results suggest that both face and object recognition are characterized by a coarse-to-fine temporal dynamic, where global shape information is derived prior to local shape information, and that the efficiency of face and object recognition...

  1. Global precedence effects account for individual differences in both face and object recognition performance.

    Science.gov (United States)

    Gerlach, Christian; Starrfelt, Randi

    2018-03-20

    There has been an increase in studies adopting an individual difference approach to examine visual cognition and in particular in studies trying to relate face recognition performance with measures of holistic processing (the face composite effect and the part-whole effect). In the present study we examine whether global precedence effects, measured by means of non-face stimuli in Navon's paradigm, can also account for individual differences in face recognition and, if so, whether the effect is of similar magnitude for faces and objects. We find evidence that global precedence effects facilitate both face and object recognition, and to a similar extent. Our results suggest that both face and object recognition are characterized by a coarse-to-fine temporal dynamic, where global shape information is derived prior to local shape information, and that the efficiency of face and object recognition is related to the magnitude of the global precedence effect.

  2. Antecedents and Consequences of Individual Performance Analysis of Turnover Intention Model (Empirical Study of Public Accountants in Indonesia)

    OpenAIRE

    Raza, Hendra; Maksum, Azhar; Erlina; Lumban Raja, Prihatin

    2014-01-01

    Azhar Maksum This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors' empowerment, innovation professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an appli...

  3. Accounting for linkage disequilibrium in genome scans for selection without individual genotypes: The local score approach.

    Science.gov (United States)

    Fariello, María Inés; Boitard, Simon; Mercier, Sabine; Robelin, David; Faraut, Thomas; Arnould, Cécile; Recoquillay, Julien; Bouchez, Olivier; Salin, Gérald; Dehais, Patrice; Gourichon, David; Leroux, Sophie; Pitel, Frédérique; Leterrier, Christine; SanCristobal, Magali

    2017-07-01

    Detecting genomic footprints of selection is an important step in the understanding of evolution. Accounting for linkage disequilibrium in genome scans increases detection power, but haplotype-based methods require individual genotypes and are not applicable on pool-sequenced samples. We propose to take advantage of the local score approach to account for linkage disequilibrium in genome scans for selection, cumulating (possibly small) signals from single markers over a genomic segment, to clearly pinpoint a selection signal. Using computer simulations, we demonstrate that this approach detects selection with higher power than several state-of-the-art single-marker, windowing or haplotype-based approaches. We illustrate this on two benchmark data sets including individual genotypes, for which we obtain similar results with the local score and one haplotype-based approach. Finally, we apply the local score approach to Pool-Seq data obtained from a divergent selection experiment on behaviour in quail and obtain precise and biologically coherent selection signals: while competing methods fail to highlight any clear selection signature, our method detects several regions involving genes known to act on social responsiveness or autistic traits. Although we focus here on the detection of positive selection from multiple population data, the local score approach is general and can be applied to other genome scans for selection or other genomewide analyses such as GWAS. © 2017 John Wiley & Sons Ltd.

  4. Save Energy: Save Money!

    Science.gov (United States)

    Eccli, Eugene; And Others

    This publication is a collection of inexpensive energy saving tips and home improvements for home owners, particularly in low-income areas or in older homes. Section titles are: (1) Keeping Warm; (2) Getting Heat Where You Need It; (3) Using the Sun; (4) Furnaces, Stoves, and Fireplaces; (5) Insulation and Other Energy Needs; (6) Do-It-Yourself…

  5. Individualism, collectivism and ethnic identity: cultural assumptions in accounting for caregiving behaviour in Britain.

    Science.gov (United States)

    Willis, Rosalind

    2012-09-01

    Britain is experiencing the ageing of a large number of minority ethnic groups for the first time in its history, due to the post-war migration of people from the Caribbean and the Indian subcontinent. Stereotypes about a high level of provision of informal caregiving among minority ethnic groups are common in Britain, as in the US, despite quantitative studies refuting this assumption. This paper reports on a qualitative analysis of in-depth interviews with older people from five different ethnic groups about their conceptualisation of their ethnic identity, and their attributions of motivations of caregiving within their own ethnic group and in other groups. It is argued that ethnic identity becomes salient after migration and becoming a part of an ethnic minority group in the new country. Therefore, White British people who have never migrated do not have a great sense of ethnic identity. Further, a strong sense of ethnic identity is linked with identifying with the collective rather than the individual, which explains why the White British participants gave an individualist account of their motivations for informal care, whereas the minority ethnic participants gave a collectivist account of their motivations of care. Crucially, members of all ethnic groups were providing or receiving informal care, so it was the attribution and not the behaviour which differed.

  6. Mitigating the Inequity of the Military Retirement System by Changing the Rules Governing Individual Retirement Accounts for Service Members

    National Research Council Canada - National Science Library

    Newman, David

    1997-01-01

    .... It reviews the structure of Individual Retirement Accounts and the Employee Retirement Income Security Act, which governs private-sector retirement plans and their treatment by the Internal Revenue Code...

  7. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    NARCIS (Netherlands)

    Degeling, Koen; Ijzerman, Maarten J.; Koopman, Miriam; Koffijberg, Hendrik

    2017-01-01

    Background: Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive

  8. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    NARCIS (Netherlands)

    Degeling, Koen; IJzerman, Maarten J; Koopman, Miriam; Koffijberg, Hendrik

    2017-01-01

    Background Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive

  9. Accounting for individualized competing mortality risks in estimating postmenopausal breast cancer risk

    Science.gov (United States)

    Schonberg, Mara A.; Li, Vicky W.; Eliassen, A. Heather; Davis, Roger B.; LaCroix, Andrea Z.; McCarthy, Ellen P.; Rosner, Bernard A.; Chlebowski, Rowan T.; Hankinson, Susan E.; Marcantonio, Edward R.; Ngo, Long H.

    2016-01-01

    Purpose Accurate risk assessment is necessary for decision-making around breast cancer prevention. We aimed to develop a breast cancer prediction model for postmenopausal women that would take into account their individualized competing risk of non-breast cancer death. Methods We included 73,066 women who completed the 2004 Nurses’ Health Study (NHS) questionnaire (all ≥57 years) and followed participants until May 2014. We considered 17 breast cancer risk factors (health behaviors, demographics, family history, reproductive factors), 7 risk factors for non-breast cancer death (comorbidities, functional dependency), and mammography use. We used competing risk regression to identify factors independently associated with breast cancer. We validated the final model by examining calibration (expected-to-observed ratio of breast cancer incidence, E/O) and discrimination (c-statistic) using 74,887 subjects from the Women’s Health Initiative Extension Study (WHI-ES; all were ≥55 years and followed for 5 years). Results Within 5 years, 1.8% of NHS participants were diagnosed with breast cancer (vs. 2.0% in WHI-ES, p=0.02) and 6.6% experienced non-breast cancer death (vs. 5.2% in WHI-ES, prisk factors, 5 comorbidities, functional dependency, and mammography use. The model’s c-statistic was 0.61 (95% CI [0.60–0.63]) in NHS and 0.57 (0.55–0.58) in WHI-ES. On average our model under predicted breast cancer in WHI-ES (E/O 0.92 [0.88–0.97]). Conclusions We developed a novel prediction model that factors in postmenopausal women’s individualized competing risks of non-breast cancer death when estimating breast cancer risk. PMID:27770283

  10. Energy, Pollutant Emissions and Other Negative Externality Savings from Curbing Individual Motorized Transportation (IMT: A Low Cost, Low Technology Scenario Analysis in Brazilian Urban Areas

    Directory of Open Access Journals (Sweden)

    Ursula Maruyama

    2012-03-01

    Full Text Available This article examines the inefficient use of resources in the Brazilian transportation system. The energy use growth and external cost generation in this essential economic sector are considerable, and the trend is towards an increasing problem in the coming years. The continued expansion of Brazilian cities and the increase in demand for mobility is a result of a substantial growth in the number of road transport users, as increased earnings enable lower income groups to acquire and use individual motorized means of transport. The aim of this paper is to estimate the potential gains from reducing individual motorized transport by the year 2020. This investigation concludes that in a conservationist scenario, by prioritizing low cost, low technology public policies—which include operation of Bus Rapid Transit systems, walking and cycling facilities and congestion charges, among others—it should be possible to save over USD 30 billion and USD 26 billion in external transportation and infrastructure costs, respectively, up to 2020. In addition, these public policies can save more than 35 million Tons of Oil Equivalents in energy consumption and avoid almost 4,000 thousand tons of local pollution emissions and 37,500 thousand tons of GHG emissions in the same period.

  11. Household Savings

    DEFF Research Database (Denmark)

    Browning, Martin; Lusardi, Annamaria

    suggested in the informal saving literature can be captured in the standard optimizing model. Particular attention is given to recent work on the precautionary motive and its implications for saving and consumption behavior. We also discuss the "behavioral" or "psychological" approach that eschews the use......In this survey, we review the recent theoretical and empirical literature on household saving and consumption. The discussion is structured around a list of motives for saving and how well the standard theory captures these motives. We show that almost all of the motives for saving that have been...

  12. Individualized performance prediction during total sleep deprivation: accounting for trait vulnerability to sleep loss.

    Science.gov (United States)

    Ramakrishnan, Sridhar; Laxminarayan, Srinivas; Thorsley, David; Wesensten, Nancy J; Balkin, Thomas J; Reifman, Jaques

    2012-01-01

    Individual differences in vulnerability to sleep loss can be considerable, and thus, recent efforts have focused on developing individualized models for predicting the effects of sleep loss on performance. Individualized models constructed using a Bayesian formulation, which combines an individual's available performance data with a priori performance predictions from a group-average model, typically need at least 40 h of individual data before showing significant improvement over the group-average model predictions. Here, we improve upon the basic Bayesian formulation for developing individualized models by observing that individuals may be classified into three sleep-loss phenotypes: resilient, average, and vulnerable. For each phenotype, we developed a phenotype-specific group-average model and used these models to identify each individual's phenotype. We then used the phenotype-specific models within the Bayesian formulation to make individualized predictions. Results on psychomotor vigilance test data from 48 individuals indicated that, on average, ∼85% of individual phenotypes were accurately identified within 30 h of wakefulness. The percentage improvement of the proposed approach in 10-h-ahead predictions was 16% for resilient subjects and 6% for vulnerable subjects. The trade-off for these improvements was a slight decrease in prediction accuracy for average subjects.

  13. A Source Activation Account of Individual Differences in Working Memory Performance

    National Research Council Canada - National Science Library

    Reder, Lynne

    1999-01-01

    ...' patterns of performance. We propose a computational model that accounts for differences in working memory capacity in terms of a quantity called source activation, which is used to maintain goal relevant information in an available state...

  14. A locus coeruleus-norepinephrine account of individual differences in working memory capacity and attention control.

    Science.gov (United States)

    Unsworth, Nash; Robison, Matthew K

    2017-08-01

    Studies examining individual differences in working memory capacity (WMC) have suggested that low WMC individuals have particular deficits in attention control processes compared to high WMC individuals. In the current article we suggest that part of the WMC-attention control relation is due to variation in the functioning of the locus coeruleus-norepinephrine system (LC-NE). Specifically, we suggest that because of dysregulation of LC-NE functioning, the fronto-parietal control network for low WMC individuals is only weakly activated, resulting in greater default-mode network activity (and greater mind-wandering) for low WMC individuals compared to high WMC individuals. This results in disrupted attention control and overall more erratic performance (more lapses of attention) for low WMC individuals than for high WMC individuals. This framework is used to examine previous studies of individual differences in WMC and attention control, and new evidence is examined on the basis of predictions of the framework to pupillary responses as an indirect marker of LC-NE functioning.

  15. Accounting utility for determining individual usage of production level software systems

    Science.gov (United States)

    Garber, S. C.

    1984-01-01

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

  16. The Effectiveness of Financial Literacy Instruction: The Role of Individual Development Accounts Participation and The Intensity of Instruction

    Science.gov (United States)

    Bhattacharya, Radha; Gill, Andrew; Stanley, Denise

    2016-01-01

    We examine improvements in financial knowledge for 8th-grade participants in our financial fitness camp, part of our multifaceted financial literacy program. Eighty-three students enrolled in the camp, and 59 had individual development accounts (IDA). We address several issues raised in the literature by focusing on low-income, predominantly…

  17. Ethical Perceptions of Accounting Students in a Portuguese University: The Influence of Individual Factors and Personal Traits

    Science.gov (United States)

    Costa, Alberto J.; Pinheiro, Margarida M.; Ribeiro, Mariana S.

    2016-01-01

    Our purpose is to empirically examine whether gender, age, work experience, and attendance of a course on ethics affect the ethical perceptions of Portuguese accounting students and analyze the influence of some individual factors that may affect their ethical decision-making. Additionally, we consider the degree of importance assigned to a list…

  18. Individual Learning Account Pilot Initiative: A Learning Tool for the 21st Century. Report to the OPM Director.

    Science.gov (United States)

    President's Task Force on Federal Training Technology, Washington, DC.

    The U.S. Office of Personnel Management (OPM) evaluated the feasibility of individual learning accounts (ILAs) as an approach to workforce development. Thirteen federal agencies volunteered to participate in the initiative. Together, they conducted a total of 17 pilot tests. Some pilot tests included all employees in the agency. Others targeted…

  19. The Contribution of Individual Learning Accounts to the Lifelong Learning Policies of the UK Government: A Case-Study.

    Science.gov (United States)

    Payne, John

    2000-01-01

    A survey of 765 adult learners who funded education through the British government's Individual Learning Accounts showed the program brought in new lifelong learning participants, encouraged more demanding learning, and increased participation of underrepresented groups. Advice and guidance played an important role. (SK)

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

    Science.gov (United States)

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

    2011-01-01

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

  1. Intertrial Variability in the Premotor Cortex Accounts for Individual Differences in Peripersonal Space.

    Science.gov (United States)

    Ferri, Francesca; Costantini, Marcello; Huang, Zirui; Perrucci, Mauro Gianni; Ferretti, Antonio; Romani, Gian Luca; Northoff, Georg

    2015-12-16

    We live in a dynamic environment, constantly confronted with approaching objects that we may either avoid or be forced to address. A multisensory and sensorimotor interface, the peripersonal space (PPS), mediates every physical interaction between our body and the environment. Behavioral investigations show high variability in the extension of PPS across individuals, but there is a lack of evidence on the neural underpinnings of these large individual differences. Here, we used approaching auditory stimuli and fMRI to capture the individual boundary of PPS and examine its neural underpinnings. Precisely, we tested the hypothesis that intertrial variability (ITV) in brain regions coding PPS predicts individual differences of its boundary at the behavioral level. Selectively in the premotor cortex, we found that ITV, rather than trial-averaged amplitude, of BOLD responses to far rather than near dynamic stimuli predicts the individual extension of PPS. Our results provide the first empirical support for the relevance of ITV of brain responses for individual differences in human behavior. Peripersonal space (PPS) is a multisensory and sensorimotor interface mediating every physical interaction between the body and the environment. A major characteristic of the boundary of PPS in humans is the extremely high variability of its location across individuals. We show that interindividual differences in the extension of the PPS are predicted by variability of BOLD responses in the premotor cortex to far stimuli approaching our body. Our results provide the first empirical support to the relevance of variability of evoked responses for human behavior and its variance across individuals. Copyright © 2015 the authors 0270-6474/15/3516328-12$15.00/0.

  2. Age differences in IDA savings outcomes: findings from the American Dream Demonstration.

    Science.gov (United States)

    Putnam, Michelle; Sherraden, Michael; Zhang, Lin; Morrow-Howell, Nancy

    2008-01-01

    This study aims to develop a greater understanding of age differences in savings outcomes within Individual Development Accounts (IDAs). Participant data from the American Dream Demonstration (ADD) are examined for age differences in accumulated net deposits, average monthly net deposits, and deposit frequency. ADDprogram data are examined for savings match rates, monthly savings targets, direct deposit, and hours of financial education offered. Results indicate that, on average, older IDA participants have better savings outcomes than younger participants. Findings from this study suggest that impoverished middleaged and older adults can save if provided an opportunity and incentives. However, success will depend on the characteristics of the programs.

  3. An individual-based model of Zebrafish population dynamics accounting for energy dynamics

    DEFF Research Database (Denmark)

    Beaudouin, Remy; Goussen, Benoit; Piccini, Benjamin

    2015-01-01

    Developing population dynamics models for zebrafish is crucial in order to extrapolate from toxicity data measured at the organism level to biological levels relevant to support and enhance ecological risk assessment. To achieve this, a dynamic energy budget for individual zebrafish (DEB model...

  4. Coughing Up Executives or Rolling the Dice?: Individual Accountability for Corporate Corruption

    NARCIS (Netherlands)

    S. Oded (Sharon)

    2017-01-01

    textabstract“Flesh-and-blood” corporate criminals have long been a major focus of U.S. enforcement authorities in the battle against foreign bribery. Many of the actions taken against individuals were largely enabled due to the cooperation of culpable corporations with investigative authorities. For

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

    Science.gov (United States)

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

    2013-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Cristina Poyatos

    2011-02-01

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

  7. Social status determinants of control in individuals' accounts of their mental illness.

    Science.gov (United States)

    Maher, Erin J; Kroska, Amy

    2002-09-01

    We examine the determinants of patients' accounts of their own mental illness. In particular, we examine the factors that affect the likelihood of attributing one's own mental illness to controllable factors rather than non-controllable factors. Our quantitative measure of attributional control is derived from the coding of in-depth interviews with people with severe mental illness seeking treatment for the first time (N = 144). We find that those who occupy positions of social disadvantage (particularly African-American males and those who receive public assistance) are less likely to attribute their illness to controllable sources, suggesting that personal mental illness attributions are systematically related to a person's social location. We outline the significance of these findings for research on the psychological consequences of mental illness attributions.

  8. Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

    Science.gov (United States)

    Leach, A W; Mumford, J D

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

  9. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    OpenAIRE

    Degeling, Koen; IJzerman, Maarten J.; Koopman, Miriam; Koffijberg, Hendrik

    2017-01-01

    Background Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated) parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by ...

  10. Accounting for co-products in energy use, greenhouse gas emission savings and land use of biodiesel production from vegetable oils

    NARCIS (Netherlands)

    Corré, W.J.; Conijn, J.G.; Meesters, K.P.H.; Bos, H.L.

    2016-01-01

    Accounting for co-products of vegetable oil production is essential in reviewing the sustainability of biodiesel production, especially since oil crops produce valuable protein-rich co-products in different quantities and qualities. Two accounting methods, allocation on the basis of energy

  11. A random walk description of individual animal movement accounting for periods of rest

    Science.gov (United States)

    Tilles, Paulo F. C.; Petrovskii, Sergei V.; Natti, Paulo L.

    2016-11-01

    Animals do not move all the time but alternate the period of actual movement (foraging) with periods of rest (e.g. eating or sleeping). Although the existence of rest times is widely acknowledged in the literature and has even become a focus of increased attention recently, the theoretical approaches to describe animal movement by calculating the dispersal kernel and/or the mean squared displacement (MSD) rarely take rests into account. In this study, we aim to bridge this gap. We consider a composite stochastic process where the periods of active dispersal or `bouts' (described by a certain baseline probability density function (pdf) of animal dispersal) alternate with periods of immobility. For this process, we derive a general equation that determines the pdf of this composite movement. The equation is analysed in detail in two special but important cases such as the standard Brownian motion described by a Gaussian kernel and the Levy flight described by a Cauchy distribution. For the Brownian motion, we show that in the large-time asymptotics the effect of rests results in a rescaling of the diffusion coefficient. The movement occurs as a subdiffusive transition between the two diffusive asymptotics. Interestingly, the Levy flight case shows similar properties, which indicates a certain universality of our findings.

  12. Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

    International Nuclear Information System (INIS)

    Leach, A.W.; Mumford, J.D.

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient

  13. Beyond price: individuals' accounts of deciding to pay for private healthcare treatment in the UK.

    Science.gov (United States)

    Exley, Catherine; Rousseau, Nikki; Donaldson, Cam; Steele, Jimmy G

    2012-03-07

    Delivering appropriate and affordable healthcare is a concern across the globe. As countries grapple with the issue of delivering healthcare with finite resources and populations continue to age, more health-related care services or treatments may become an optional 'extra' to be purchased privately. It is timely to consider how, and to what extent, the individual can act as both a 'patient' and a 'consumer'. In the UK the majority of healthcare treatments are free at the point of delivery. However, increasingly some healthcare treatments are being made available via the private healthcare market. Drawing from insights from healthcare policy and social sciences, this paper uses the exemplar of private dental implant treatment provision in the UK to examine what factors people considered when deciding whether or not to pay for a costly healthcare treatment for a non-fatal condition. Qualitative interviews with people (n = 27) who considered paying for dental implants treatments in the UK. Data collection and analysis processes followed the principles of the constant comparative methods, and thematic analysis was facilitated through the use of NVivo qualitative data software. Decisions to pay for private healthcare treatments are not simply determined by price. Decisions are mediated by: the perceived 'status' of the healthcare treatment as either functional or aesthetic; how the individual determines and values their 'need' for the treatment; and, the impact the expenditure may have on themselves and others. Choosing a private healthcare provider is sometimes determined simply by personal rapport or extant clinical relationship, or based on the recommendation of others. As private healthcare markets expand to provide more 'non-essential' services, patients need to develop new skills and to be supported in their new role as consumers.

  14. Identifying individual changes in performance with composite quality indicators while accounting for regression to the mean.

    Science.gov (United States)

    Gajewski, Byron J; Dunton, Nancy

    2013-04-01

    Almost a decade ago Morton and Torgerson indicated that perceived medical benefits could be due to "regression to the mean." Despite this caution, the regression to the mean "effects on the identification of changes in institutional performance do not seem to have been considered previously in any depth" (Jones and Spiegelhalter). As a response, Jones and Spiegelhalter provide a methodology to adjust for regression to the mean when modeling recent changes in institutional performance for one-variable quality indicators. Therefore, in our view, Jones and Spiegelhalter provide a breakthrough methodology for performance measures. At the same time, in the interests of parsimony, it is useful to aggregate individual quality indicators into a composite score. Our question is, can we develop and demonstrate a methodology that extends the "regression to the mean" literature to allow for composite quality indicators? Using a latent variable modeling approach, we extend the methodology to the composite indicator case. We demonstrate the approach on 4 indicators collected by the National Database of Nursing Quality Indicators. A simulation study further demonstrates its "proof of concept."

  15. VALUATION OF «VALUES» TO BE INCLUDED IN THE SAVINGS ACCOUNTS OF THE SNA AND THE BALANCE OF ASSETS AND LIABILITIES

    Directory of Open Access Journals (Sweden)

    Dmitry V. Dianov

    2014-01-01

    Full Text Available This article focuses on the evaluation of economic assets, classified according to the methodologyof the 2008 SNA for the values. A unique group of assets and cultural values, collectibles, artwork, precious metals and precious stones, jewelrymethodologically, in terms of their accounting and evaluation covered both in Russia and abroad, is very relative. The article discusses the possible approaches and types of evaluation values on thebasis of accumulated experience and practice ofassessment and statistical accounting.

  16. DIVISION OF LABOR IN COOPERATIVE LEARNING‘S INDIVIDUAL ACCOUNTABILITY ACTIVITIES: PROCESS AND BENEFITS FOR EFL LEARNERS

    Directory of Open Access Journals (Sweden)

    Puji Astuti

    2017-12-01

    Full Text Available Research revealing the positive effects of cooperative learning (CL on EFL learning is vast and well-documented, yet little is known about the processes occurring within the use of CL in EFL classrooms. This qualitative case study fills the gap in the literature by exploring the role of individual accountability—a principle of and one of the activities in CL—in enhancing EFL learning. The study was conducted in Indonesian middle and high schools‘ EFL classrooms. Document analysis, classroom observations (involving two secondary school teachers and 77 students, and in-depth interviews (involving the two teachers and four focal students were utilized as data collection methods. The gathered data were analyzed using constructivist grounded theory. One of the findings—identified by looking at the relation between the EFL learners as individual accountability performers and the division of labor—substantiated that reciprocity and exchange of information took place in the observed CL groups. Specifically, the division of labor arranged by the procedures of the selected CL structures (including individual accountability activities, i.e., performances and peer interaction made the EFL learners specialize on a certain part of the learning materials—thus creating information gap—and learn from their peers‘ presentations of expertise (i.e., the previously thought about, discussed, and learned information.

  17. All individuals are not created equal; accounting for interindividual variation in fitting life-history responses to toxicants.

    Science.gov (United States)

    Jager, Tjalling

    2013-02-05

    The individuals of a species are not equal. These differences frustrate experimental biologists and ecotoxicologists who wish to study the response of a species (in general) to a treatment. In the analysis of data, differences between model predictions and observations on individual animals are usually treated as random measurement error around the true response. These deviations, however, are mainly caused by real differences between the individuals (e.g., differences in physiology and in initial conditions). Understanding these intraspecies differences, and accounting for them in the data analysis, will improve our understanding of the response to the treatment we are investigating and allow for a more powerful, less biased, statistical analysis. Here, I explore a basic scheme for statistical inference to estimate parameters governing stress that allows individuals to differ in their basic physiology. This scheme is illustrated using a simple toxicokinetic-toxicodynamic model and a data set for growth of the springtail Folsomia candida exposed to cadmium in food. This article should be seen as proof of concept; a first step in bringing more realism into the statistical inference for process-based models in ecotoxicology.

  18. HOUSEHOLD SAVINGS AS A SOURCE OF INVESTMENT RESOURCES IN UKRAINE

    Directory of Open Access Journals (Sweden)

    E. Nosova

    2015-03-01

    Full Text Available The approaches of scientists in definition of the household savings, the motives of their creation and the role they perform are identified; the role of household savings in the economy is described; the importance of household saving transformation from unorganized to organized forms is analyzed; the size of saving in financial and nonfinancial forms, its dynamics and structure are characterized; comparison between household savings and main macroeconomic indicators is conducted; ways of investment of households savings are discussed; the dynamics of deposits in banks and credit unions, the participation of households in collective investment schemes (private and corporate investment funds is characterized; the dynamics of household deposits in national and foreign currencies is shown; the dynamics of nominal value of investment fund’s securities, that have been placed among resident individuals are characterized; the dynamics of deposit accounts and the number of credit unions members are described; the comparative characteristics of different ways to invest money is given; the reasons of unorganized savings existence are marked; barriers to convert savings into investments and the ways of overcoming them are identified.

  19. 19 CFR 201.29 - Commission disclosure of individual records, accounting of record disclosures, and requests for...

    Science.gov (United States)

    2010-04-01

    ..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...

  20. REMINDER: Saved Leave Scheme (SLS)

    CERN Multimedia

    2003-01-01

    Transfer of leave to saved leave accounts Under the provisions of the voluntary saved leave scheme (SLS), a maximum total of 10 days'* annual and compensatory leave (excluding saved leave accumulated in accordance with the provisions of Administrative Circular No 22B) can be transferred to the saved leave account at the end of the leave year (30 September). We remind you that unused leave of all those taking part in the saved leave scheme at the closure of the leave year accounts is transferred automatically to the saved leave account on that date. Therefore, staff members have no administrative steps to take. In addition, the transfer, which eliminates the risk of omitting to request leave transfers and rules out calculation errors in transfer requests, will be clearly shown in the list of leave transactions that can be consulted in EDH from October 2003 onwards. Furthermore, this automatic leave transfer optimizes staff members' chances of benefiting from a saved leave bonus provided that they ar...

  1. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    Directory of Open Access Journals (Sweden)

    Koen Degeling

    2017-12-01

    Full Text Available Abstract Background Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by proposing appropriate methods and illustrating the impact of this uncertainty on modeling outcomes. Methods Two approaches, 1 using non-parametric bootstrapping and 2 using multivariate Normal distributions, were applied in a simulation and case study. The approaches were compared based on point-estimates and distributions of time-to-event and health economic outcomes. To assess sample size impact on the uncertainty in these outcomes, sample size was varied in the simulation study and subgroup analyses were performed for the case-study. Results Accounting for parameter uncertainty in distributions that reflect stochastic uncertainty substantially increased the uncertainty surrounding health economic outcomes, illustrated by larger confidence ellipses surrounding the cost-effectiveness point-estimates and different cost-effectiveness acceptability curves. Although both approaches performed similar for larger sample sizes (i.e. n = 500, the second approach was more sensitive to extreme values for small sample sizes (i.e. n = 25, yielding infeasible modeling outcomes. Conclusions Modelers should be aware that parameter uncertainty in distributions used to describe stochastic uncertainty needs to be reflected in probabilistic sensitivity analysis, as it could substantially impact the total amount of uncertainty surrounding health economic outcomes. If feasible, the bootstrap approach is recommended to account for this uncertainty.

  2. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models.

    Science.gov (United States)

    Degeling, Koen; IJzerman, Maarten J; Koopman, Miriam; Koffijberg, Hendrik

    2017-12-15

    Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated) parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by proposing appropriate methods and illustrating the impact of this uncertainty on modeling outcomes. Two approaches, 1) using non-parametric bootstrapping and 2) using multivariate Normal distributions, were applied in a simulation and case study. The approaches were compared based on point-estimates and distributions of time-to-event and health economic outcomes. To assess sample size impact on the uncertainty in these outcomes, sample size was varied in the simulation study and subgroup analyses were performed for the case-study. Accounting for parameter uncertainty in distributions that reflect stochastic uncertainty substantially increased the uncertainty surrounding health economic outcomes, illustrated by larger confidence ellipses surrounding the cost-effectiveness point-estimates and different cost-effectiveness acceptability curves. Although both approaches performed similar for larger sample sizes (i.e. n = 500), the second approach was more sensitive to extreme values for small sample sizes (i.e. n = 25), yielding infeasible modeling outcomes. Modelers should be aware that parameter uncertainty in distributions used to describe stochastic uncertainty needs to be reflected in probabilistic sensitivity analysis, as it could substantially impact the total amount of uncertainty surrounding health economic outcomes. If feasible, the bootstrap approach is recommended to account for this uncertainty.

  3. Evolution and early evidence of the impact of consumer-driven health plans: from e-commerce venture to health savings accounts.

    Science.gov (United States)

    Parente, Stephen T; Feldman, Roger

    2008-08-01

    Using results from peer-reviewed empirical analyses we describe the development and impact of the consumer-driven health plan market over the last 5 years. The results of these analyses show that consumers are responding to the financial incentives of these new health insurance benefits. Although the results may not always be what the consumer-driven health plan developers intended, there is clear evidence of 'consumerism', where individuals act in a way that generally increases their access to healthcare or investments, if the opportunity is present. Just as Medicare Part D enrollment demonstrated consumers could identify differences in prescription drug plans and make rational choices, so too are prospective patients able to function as consumers in the medical marketplace when give the opportunity.

  4. Reinforcement Learning and Savings Behavior.

    Science.gov (United States)

    Choi, James J; Laibson, David; Madrian, Brigitte C; Metrick, Andrew

    2009-12-01

    We show that individual investors over-extrapolate from their personal experience when making savings decisions. Investors who experience particularly rewarding outcomes from saving in their 401(k)-a high average and/or low variance return-increase their 401(k) savings rate more than investors who have less rewarding experiences with saving. This finding is not driven by aggregate time-series shocks, income effects, rational learning about investing skill, investor fixed effects, or time-varying investor-level heterogeneity that is correlated with portfolio allocations to stock, bond, and cash asset classes. We discuss implications for the equity premium puzzle and interventions aimed at improving household financial outcomes.

  5. Saving in cycles: how to get people to save more money.

    Science.gov (United States)

    Tam, Leona; Dholakia, Utpal

    2014-02-01

    Low personal savings rates are an important social issue in the United States. We propose and test one particular method to get people to save more money that is based on the cyclical time orientation. In contrast to conventional, popular methods that encourage individuals to ignore past mistakes, focus on the future, and set goals to save money, our proposed method frames the savings task in cyclical terms, emphasizing the present. Across the studies, individuals who used our proposed cyclical savings method, compared with individuals who used a linear savings method, provided an average of 74% higher savings estimates and saved an average of 78% more money. We also found that the cyclical savings method was more efficacious because it increased implementation planning and lowered future optimism regarding saving money.

  6. Bases of a fuel saving program for the passenger car traffic in Austria and benefit-cost-analysis of individual fuel economics. Grundlagen eines Energiesparkonzeptes fuer den PKW-Verkehr in Oesterreich und Nutzen-Kosten-Untersuchung einzelner Energiesparmassnahmen

    Energy Technology Data Exchange (ETDEWEB)

    Bruner-Newton, I.

    1979-01-01

    The influences on the fuel consumption of the individual automobile are investigated and their importance is appraised. From these data measures are derived to obtain a sensible fuel consumption. After a survey of conventional benefit-cost-analyses, guide lines for a benefit-cost-analyses of fuel economies in passenger car traffic are given. A target system is established which includes the most important criteria, which determine the total fuel consumption of passenger cars in Austria. Hereby it is possible to calculate the fuel saving potential of a certain measure. The economy of a measure is characterized by a benefit-cost-ratio. The developed methods of appraisal are applied to 14 measures and prove to be a suitable instrument for a systematic and comparable analyses of the individual measures. The measures are listed according to their economy when examining three different periods. It is shown which average annual fuel saving potential can be achieved by means of which annual costs.

  7. Mechanistic Physiologically Based Pharmacokinetic (PBPK) Model of the Heart Accounting for Inter-Individual Variability: Development and Performance Verification.

    Science.gov (United States)

    Tylutki, Zofia; Mendyk, Aleksander; Polak, Sebastian

    2018-04-01

    Modern model-based approaches to cardiac safety and efficacy assessment require accurate drug concentration-effect relationship establishment. Thus, knowledge of the active concentration of drugs in heart tissue is desirable along with inter-subject variability influence estimation. To that end, we developed a mechanistic physiologically based pharmacokinetic model of the heart. The models were described with literature-derived parameters and written in R, v.3.4.0. Five parameters were estimated. The model was fitted to amitriptyline and nortriptyline concentrations after an intravenous infusion of amitriptyline. The cardiac model consisted of 5 compartments representing the pericardial fluid, heart extracellular water, and epicardial intracellular, midmyocardial intracellular, and endocardial intracellular fluids. Drug cardiac metabolism, passive diffusion, active efflux, and uptake were included in the model as mechanisms involved in the drug disposition within the heart. The model accounted for inter-individual variability. The estimates of optimized parameters were within physiological ranges. The model performance was verified by simulating 5 clinical studies of amitriptyline intravenous infusion, and the simulated pharmacokinetic profiles agreed with clinical data. The results support the model feasibility. The proposed structure can be tested with the goal of improving the patient-specific model-based cardiac safety assessment and offers a framework for predicting cardiac concentrations of various xenobiotics. Copyright © 2018 American Pharmacists Association®. Published by Elsevier Inc. All rights reserved.

  8. Shared Savings Program Accountable Care Organizations PUF

    Data.gov (United States)

    U.S. Department of Health & Human Services — SSP ACO PUF - To address the increasing number of requests for SSP ACO data, the Centers for Medicare (CM) has created a standard analytical file that CMS can use to...

  9. Marginal tax rates and tax-favoured pension savings of the self-employed: Evidence from Sweden

    OpenAIRE

    Selin, Håkan

    2009-01-01

    In recent years, the study of how individuals respond to policies that aim at promoting pension savings has emerged as a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of contributions to tax-favoured pension savings accounts on a population of self-employed individuals. I exploit a unique total data base over the Swedish population that covers the years 1999 to 2005. When using instrumental variables I obtain a tax price elasticity ...

  10. Net savings

    International Nuclear Information System (INIS)

    Roche, P.

    2001-01-01

    The state of e-commerce in the Canadian upstream oil and natural gas sector is examined in an effort to discover the extent to which the .com economy has penetrated the marketplace. The overall assessment is that although the situation varies from producer to producer and process to process, a bustling digital marketplace in the Canadian oil business has yet to emerge. Nevertheless, there are several examples of companies using e-business tools to minimize technology staffing and to eliminate wasteful practices. Initiatives cited include streamlining of supply chains to cut handling costs, using application service providers to trim information technology budgets, and adopting electronic joint interest billing to save on printing, postage and re-entering data. Most notable efforts have been made by companies such as BXL Energy Limited and Genesis Exploration Limited, both of which are boosting efficiency on the inside by contracting out data storage and software applications. For example, BXL has replaced its microfilm log library occupying six cabinets, and totalling about 9,000 lbs., by a fibre optic line. All applications can now be run from a laptop which weighs three to four pounds. In a similar vein, Genesis Exploration started using application service providers (ASPs) to avoid the cost and hassle of buying and maintaining major software applications in-house. By accessing the ASPs, Genesis staff can run software without buying or installing it on their own computers. In yet another example of cutting information technology costs, Pengrowth Corporation has its network administration done remotely over the Internet by Northwest Digital Systems (NWD). As far as the industry at large is concerned, the answer appears to be in a digital marketplace specifically tailored to the upstream sector's unique profile. As a start, a study is underway by Deloitte Consulting to explore producer interest in joining or founding an upstream digital marketplace. The study was

  11. Net savings

    Energy Technology Data Exchange (ETDEWEB)

    Roche, P.

    2001-02-01

    The state of e-commerce in the Canadian upstream oil and natural gas sector is examined in an effort to discover the extent to which the .com economy has penetrated the marketplace. The overall assessment is that although the situation varies from producer to producer and process to process, a bustling digital marketplace in the Canadian oil business has yet to emerge. Nevertheless, there are several examples of companies using e-business tools to minimize technology staffing and to eliminate wasteful practices. Initiatives cited include streamlining of supply chains to cut handling costs, using application service providers to trim information technology budgets, and adopting electronic joint interest billing to save on printing, postage and re-entering data. Most notable efforts have been made by companies such as BXL Energy Limited and Genesis Exploration Limited, both of which are boosting efficiency on the inside by contracting out data storage and software applications. For example, BXL has replaced its microfilm log library occupying six cabinets, and totalling about 9,000 lbs., by a fibre optic line. All applications can now be run from a laptop which weighs three to four pounds. In a similar vein, Genesis Exploration started using application service providers (ASPs) to avoid the cost and hassle of buying and maintaining major software applications in-house. By accessing the ASPs, Genesis staff can run software without buying or installing it on their own computers. In yet another example of cutting information technology costs, Pengrowth Corporation has its network administration done remotely over the Internet by Northwest Digital Systems (NWD). As far as the industry at large is concerned, the answer appears to be in a digital marketplace specifically tailored to the upstream sector's unique profile. As a start, a study is underway by Deloitte Consulting to explore producer interest in joining or founding an upstream digital marketplace. The study

  12. Saving Face and Group Identity

    DEFF Research Database (Denmark)

    Eriksson, Tor; Mao, Lei; Villeval, Marie-Claire

    2015-01-01

    their self- but also other group members' image. This behavior is frequent even in the absence of group identity. When group identity is more salient, individuals help regardless of whether the least performer is an in-group or an out-group. This suggests that saving others' face is a strong social norm.......Are people willing to sacrifice resources to save one's and others' face? In a laboratory experiment, we study whether individuals forego resources to avoid the public exposure of the least performer in their group. We show that a majority of individuals are willing to pay to preserve not only...

  13. Peripheral insulin resistance rather than beta cell dysfunction accounts for geographical differences in impaired fasting blood glucose among sub-Saharan African individuals : findings from the RODAM study

    NARCIS (Netherlands)

    Meeks, Karlijn A C; Stronks, Karien; Adeyemo, Adebowale; Addo, Juliet; Bahendeka, Silver; Beune, Erik; Owusu-Dabo, Ellis; Danquah, Ina; Galbete, Cecilia; Henneman, Peter; Klipstein-Grobusch, Kerstin; Mockenhaupt, Frank P; Osei, Kwame; Schulze, Matthias B; Spranger, Joachim; Smeeth, Liam; Agyemang, Charles

    2017-01-01

    AIMS/HYPOTHESIS: The aim of this study was to assess the extent to which insulin resistance and beta cell dysfunction account for differences in impaired fasting blood glucose (IFBG) levels in sub-Saharan African individuals living in different locations in Europe and Africa. We also aimed to

  14. Peripheral insulin resistance rather than beta cell dysfunction accounts for geographical differences in impaired fasting blood glucose among sub-Saharan African individuals: findings from the RODAM study

    NARCIS (Netherlands)

    Meeks, Karlijn A. C.; Stronks, Karien; Adeyemo, Adebowale; Addo, Juliet; Bahendeka, Silver; Beune, Erik; Owusu-Dabo, Ellis; Danquah, Ina; Galbete, Cecilia; Henneman, Peter; Klipstein-Grobusch, Kerstin; Mockenhaupt, Frank P.; Osei, Kwame; Schulze, Matthias B.; Spranger, Joachim; Smeeth, Liam; Agyemang, Charles

    2017-01-01

    The aim of this study was to assess the extent to which insulin resistance and beta cell dysfunction account for differences in impaired fasting blood glucose (IFBG) levels in sub-Saharan African individuals living in different locations in Europe and Africa. We also aimed to identify determinants

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

    Science.gov (United States)

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

    2011-01-01

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

  16. Energy saving synergies in national energy systems

    DEFF Research Database (Denmark)

    Thellufsen, Jakob Zinck; Lund, Henrik

    2015-01-01

    In the transition towards a 100% renewable energy system, energy savings are essential. The possibility of energy savings through conservation or efficiency increases can be identified in, for instance, the heating and electricity sectors, in industry, and in transport. Several studies point...... to various optimal levels of savings in the different sectors of the energy system. However, these studies do not investigate the idea of energy savings being system dependent. This paper argues that such system dependency is critical to understand, as it does not make sense to analyse an energy saving...... without taking into account the actual benefit of the saving in relation to the energy system. The study therefore identifies a need to understand how saving methods may interact with each other and the system in which they are conducted. By using energy system analysis to do hourly simulation...

  17. Saving in Sub-Saharan Africa

    OpenAIRE

    Ernest Aryeetey; Christopher Udry

    2000-01-01

    Gross domestic savings in Africa averaged only 8 percent of GDP in the 1980s, compared to 23 percent for Southeast Asia and 35 percent in the Newly Industrialized Economies. Aside from being generally low, saving rates in most of Africa have shown consistent decline over the last thirty years. These savings figures must be considered tentative, because they are derived as a residual in the national accounts from expenditure and production data that are themselves quite unreliable. Notwithstan...

  18. Reinforcement Learning and Savings Behavior*

    Science.gov (United States)

    Choi, James J.; Laibson, David; Madrian, Brigitte C.; Metrick, Andrew

    2009-01-01

    We show that individual investors over-extrapolate from their personal experience when making savings decisions. Investors who experience particularly rewarding outcomes from saving in their 401(k)—a high average and/or low variance return—increase their 401(k) savings rate more than investors who have less rewarding experiences with saving. This finding is not driven by aggregate time-series shocks, income effects, rational learning about investing skill, investor fixed effects, or time-varying investor-level heterogeneity that is correlated with portfolio allocations to stock, bond, and cash asset classes. We discuss implications for the equity premium puzzle and interventions aimed at improving household financial outcomes. PMID:20352013

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

    Directory of Open Access Journals (Sweden)

    Smith Leonie

    2018-02-01

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

  20. Energy savings: persuasion and persistence

    Energy Technology Data Exchange (ETDEWEB)

    Eijadi, David; McDougall, Tom; Leaf, Kris; Douglas, Jim; Steinbock, Jason; Reimer, Paul [The Weidt Group, Minnetonka, MN (United States); Gauthier, Julia [Xcel Energy, Minneapolis, MN (United States); Wild, Doug; Richards McDaniel, Stephanie [BWBR Architects, Inc., Saint Paul, MN (United States)

    2005-07-01

    In this study, the architects, sponsoring utility and energy simulation specialist joined together to investigate the persistence of energy savings in three completed projects: a college library; a municipal transportation facility; and a hospital. The primary question being 'How well did the design decisions made with the help of simulation analysis translate into building operations over several years?' Design simulation and metered performance data are compared for specific energy-saving strategies. The paper provides a brief overview of the basis of selection of the three projects, the energy design assistance methods employed and the decisions made, along with their savings expectations. For each case, design characteristics, modelling assumptions, selected strategies and actual metered performance are outlined. We find evidence of appropriate levels of energy conservation, but they are not the absolute values predicted. In each case, the discrepancies between modelling assumptions and final construction or operating procedures are identified, examined and rectified. The paper illustrates that while owners are saving energy, they are not always getting the full savings potential for what they install. The paper concludes with a re-examination of the overall process. It evaluates the potential for additional savings of individual technologies and related larger utility incentives to design teams and building owners.

  1. What’s age got to do with it? Accounting for individual factors in second language accent

    Directory of Open Access Journals (Sweden)

    Alene Moyer

    2014-01-01

    Full Text Available Empirical research conducted over the past few decades suggests that the age at which an individual is first exposed to a second language affects long-term outcomes, in particular for phonology. The question that has occupied scholars of various bents is what, exactly, underlies the robust age effects observed. Does age imply immutable changes in one’s ability to ever sound native-like? Are these changes neurological, cognitive, or socio-psychological in nature? What role do L2 use and contact play? Do age-related influences apply to all individuals, or can language learners actually chart their own course when it comes to accent? This paper will outline basic assumptions of the critical period for phonology while suggesting a different approach to the age question that highlights the individual’s role in both process and outcome. Constructs such as L2 experience, motivation, self-concept, learning approach, and willingness to communicate are discussed in depth in order to show the fundamental connection between cognition and affect so critical for late phonological learning. A re-orientation of the age research is suggested as a result, to prioritize contextual understandings of language use and learner agency.

  2. Energy savings in Danish residential building stock

    DEFF Research Database (Denmark)

    Tommerup, Henrik M.; Svendsen, Svend

    2006-01-01

    a short account of the technical energy-saving possibilities that are present in existing dwellings and presents a financial methodology used for assessing energy-saving measures. In order to estimate the total savings potential detailed calculations have been performed in a case with two typical...... buildings representing the residential building stock and based on these calculations an assessment of the energy-saving potential is performed. A profitable savings potential of energy used for space heating of about 80% is identified over 45 years (until 2050) within the residential building stock......A large potential for energy savings exists in the Danish residential building stock due to the fact that 75% of the buildings were constructed before 1979 when the first important demands for energy performance of building were introduced. It is also a fact that many buildings in Denmark face...

  3. Water Saving for Development

    Science.gov (United States)

    Zacharias, Ierotheos

    2013-04-01

    The project "Water Saving for Development (WaS4D)" is financed by European Territorial Cooperational Programme, Greece-Italy 2007-2013, and aims at developing issues on water saving related to improvement of individual behaviors and implementing innovative actions and facilities in order to harmonize policies and start concrete actions for a sustainable water management, making also people and stakeholders awake to water as a vital resource, strategic for quality of life and territory competitiveness. Drinkable water saving culture & behavior, limited water resources, water supply optimization, water resources and demand management, water e-service & educational e-tools are the key words of WaS4D. In this frame the project objectives are: • Definition of water need for domestic and other than domestic purposes: regional and territorial hydro-balance; • promotion of locally available resources not currently being used - water recycling or reuse and rainwater harvesting; • scientific data implementation into Informative Territorial System and publication of geo-referred maps into the institutional web sites, to share information for water protection; • participated review of the regulatory framework for the promotion of water-efficient devices and practices by means of the definition of Action Plans, with defined targets up to brief (2015) and medium (2020) term; • building up water e-services, front-office for all the water issues in building agricultural, industrial and touristic sectors, to share information, procedures and instruments for the water management; • creation and publication of a user friendly software, a game, to promote sustainability for houses also addressed to young people; • creation of water info point into physical spaces called "Water House" to promote education, training, events and new advisory services to assist professionals involved in water uses and consumers; • implementation of participatory approach & networking for a

  4. Private Sector Savings

    Directory of Open Access Journals (Sweden)

    Pitonáková Renáta

    2018-03-01

    Full Text Available The majority of household savings are in the form of bank deposits. It is therefore of interest for credit institutions to tailor their deposit policy for getting finances from non-banking entities and to provide the private sector with the loans that are necessary for investment activities and consumption. This paper deals with the determinants of the saving rate of the private sector of Slovakia. Economic, financial and demographic variables influence savings. Growth of income per capita, private disposable income, elderly dependency ratio, real interest rate and inflation have a positive impact on savings, while increases in public savings indicate a crowding out effect. The inflation rate implies precautionary savings, and dependency ratio savings for bequest. There are also implications for governing institutions deciding on the implementation of appropriate fiscal and monetary operations.

  5. Are Women Empowered to Save?

    Directory of Open Access Journals (Sweden)

    Frances Woolley

    2013-12-01

    Full Text Available Female economic empowerment – rising earnings, increased opportunities, greater labour force participation – has given many women the means to save. The shifting of responsibility for retirement security from employers and governments onto individuals has given women a reason to save. But are women actually saving? In this paper, we explore the relationship between the gender dynamics within a family and the accumulation of wealth. We find that little evidence in support of the conventional wisdom that families with a female financial manager save more and repay their debts more often. We find some evidence that male financial management leads to greater savings, and other evidence suggesting that savings patterns have a complex relationship with intra-family gender dynamics. El empoderamiento económico de la mujer – el aumento de los ingresos, mayores oportunidades, mayor participación laboral – ha dado a muchas mujeres los medios para ahorrar. Al pasar la responsabilidad de los ingresos de la jubilación de los empleadores y el gobierno a los individuos ha dado a las mujeres un motivo para ahorrar. ¿Pero realmente ahorran las mujeres? En este artículo se analizan las relaciones entre las dinámicas de género en una familia, y la acumulación de riqueza. Se ha llegado a la conclusión de que hay poca evidencia que apoye la creencia convencional de que las familias en las que una mujer gestiona las financias ahorran más y devuelven sus créditos más frecuentemente. Se ha encontrado alguna evidencia de que la gestión financiera por varones acarrea mayores ahorros, y otras evidencias que sugieren que los patrones de ahorro tienen una relación compleja con las dinámicas de género dentro de la familia.

  6. THE PUZZLE OF SIMULTANEOUS SAVINGS AND DEBTS

    Directory of Open Access Journals (Sweden)

    RODICA IANOLE

    2012-05-01

    Full Text Available „Neither a borrower nor a lender be” recommends Shakespeare in Hamlet. The advice seems particularly interesting in nowadays society where a person can be easily found in both approximate situations, in the same time. It goes without saying that saving and borrowing do not describe mutually exclusive strategies of financial management and thus many people retain savings or carry on saving at the same time as having debts. We add to this fact a more pragmatically wisdom, the one of the economist Robert Solow -“We (economists think of wealth as fungible; we think a dollar is a dollar. Why don't they (the others do so?” (Solow, 1987 – and we naturally ask ourselves if the mechanism of having simultaneous savings and debts is a rational one, according to traditional economics.Making appeal to the emerging body of behavioral economics literature we reach to the mental accounting theory to see if it can explain savings inclination versus debt inclination. The main research question we want to explore is the following: if mental accounting prevents people from spending money from one „mental account” on goods belonging to another one, will people – after using all their money from a given account – be willing to go into debt to buy goods belonging to this account in a situation when they still have money in other accounts?

  7. Energy saving certificates

    International Nuclear Information System (INIS)

    2005-11-01

    The French ministry of economy, finances and industry and the French agency of environment and energy mastery (Ademe) have organized on November 8, 2005, a colloquium for the presentation of the energy saving certificates, a new tool to oblige the energy suppliers to encourage their clients to make energy savings. This document gathers the transparencies presented at this colloquium about the following topics: state-of-the-art and presentation of the energy saving certificates system: presentation of the EEC system, presentation of the EEC standard operations; the energy saving certificates in Europe today: energy efficiency commitment in UK, Italian white certificate scheme, perspectives of the different European systems. (J.S.)

  8. Spending to save

    DEFF Research Database (Denmark)

    Larsen, Anders

    2013-01-01

    the energy distribution companies meet their overall saving obligation, the net savings impact are about a third of the savings reported by the obligated parties. Further it was found that while energy savings in the public and business sector have a high net impact, some subsidies given under the EEO...... perspective. The evaluation has resulted in noticeable adjustments of the design of the Danish EEO, e.g. introduction of a 1 year payback-time limit for projects receiving subsidies, a minimum baseline for insulation products, and specification of documentation requirements....

  9. Must losing taxes on saving be harmful?

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2004-01-01

    on account of international tax evasion mayprevent the overall saving-investment tax wedge from becoming too high, and hencemay be beneficial for moderate preferences for public goods. A world with 'high-spending' governments, in contrast, is made worse off by the loss of saving taxes,and hence stands...... are financed by taxes on savingand investment. There is international cross-ownership of firms, and countries areassumed to be unable to tax away pure profits. Countries then face an incentiveto impose a rather high investment tax also borne by foreigners. In this setting,the loss of the saving tax instrument...

  10. Definition of means and methods for physical training of 3–6 years old children taking into account their individual development and physical fitness

    Directory of Open Access Journals (Sweden)

    Tеtіana Dorofieieva

    2017-06-01

    Full Text Available Purpose: definition and justification features of the physical development 3–6 years old children and the features of physical preparedness of this age period. Material & Methods: the sample size for each age group was 100 persons. For an objective assessment of the characteristics considered, the concepts of biological age and passport age are introduced as indispensable indicators for determining individual characteristics of the organism development. Results: based on the administration of the two criteria for age estimation takes into account features of construction of motor activity. For the orderly presentation of the obtained individual features of the organization of motor activity characteristics used indicative of semantic space. This allowed us to establish the regularities of the processes under consideration and their approximation by mathematical equations. Presence of analytical descriptions allows to provide forecasting of development and to carry out professional selection of persons possessing a certain motor talent. Results and their presentation are published for the first time. Conclusion: to build a system for monitoring physical fitness and physical preparedness, systematic monitoring is necessary, in which the assessment of the biological age and the individual structure of the somatotype. Based on the representation of the observations obtained in the semantic spaces, regularities of the morphological and functional forms of the child somatotype.

  11. RECRUITMENT FINANCED BY SAVED LEAVE (RSL PROGRAMME)

    CERN Multimedia

    Division du Personnel; Tel. 73903

    1999-01-01

    Transfer to the saved leave account and saved leave bonusStaff members participating in the RSL programme may opt to transfer up to 10 days of unused annual leave or unused compensatory leave into their saved leave account, at the end of the leave year, i.e. 30 September (as set out in the implementation procedure dated 27 August 1997).A leave transfer request form, which you should complete, sign and return, if you wish to use this possibility, has been addressed you. To allow the necessary time for the processing of your request, you should return it without delay.As foreseen in the implementation procedure, an additional day of saved leave will be granted for each full period of 20 days remaining in the saved leave account on 31 December 1999, for any staff member participating in the RSL programme until that date.For part-time staff members participating in the RSL programme, the above-mentioned days of leave (annual, compensatory and saved) are adjusted proportionally to their contractual working week as...

  12. Revolving fund for energy saving

    International Nuclear Information System (INIS)

    Prebensen, K.

    1993-01-01

    A key issue in Eastern Europe is the adjustment of prices from the former COMECON level to a level conforming with free market conditions. In the case of household heating, this issue involves the removal of government subsidies leading to sharply increasing prices, metering of individual consumption, improving the efficiency of energy production, distribution and use - where savings of 30-50% in each link are technically feasible - thereby providing a potential for a adapting consumption patterns to higher energy prices, provided that funds are available. Currently, investment in commercial heat production and distribution systems have received substantial international support - whereas investment in reduction of demand has been little exploited. The Revolving Fund for Energy Savings in Polish Households is a concept for efficient financing of small-scale projects. It aims at financing, on the level of housing cooperatives, on the basis of a simplified lending and project evaluation procedure, well suited to current Polish conditions or an organizationally and financially weak banking system and little developed technical knowledge in the field of energy saving. A general introduction to the issue is given and technical problems are elaborated. The implementation of Energy Savings in Housing seen from the banking point of view, and a current pilot scheme for financing, are described. (AB)

  13. Saving and Habit Formation : Evidence from Dutch Panel Data

    NARCIS (Netherlands)

    Alessie, R.J.M.; Teppa, F.

    2002-01-01

    This paper focuses on the role of habit formation in individual preferences over consumption and saving.We closely relate to Alessie and Lusardi's (1997) model as we estimate a model which is based on their closed-form solution, where saving is expressed as a function of lagged saving and other

  14. 76 FR 35085 - Savings and Loan Holding Company Application

    Science.gov (United States)

    2011-06-15

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... Proposal: Savings Loan Holding Company Application. OMB Number: 1550-0015. Form Numbers: H-(e). Description... that no company, or any director or officer of a savings and loan holding company, or any individual...

  15. 76 FR 20459 - Savings and Loan Holding Company Application

    Science.gov (United States)

    2011-04-12

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... concerning the following information collection. Title of Proposal: Savings and Loan Holding Company... officer of a savings and loan holding company, or any individual who owns, controls, or holds with power...

  16. Energy Savings Lifetimes and Persistence

    Energy Technology Data Exchange (ETDEWEB)

    Hoffman, Ian M. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Schiller, Steven R. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Todd, Annika [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Billingsley, Megan A. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Goldman, Charles A. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Schwartz, Lisa C. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2016-02-01

    This technical brief explains the concepts of energy savings lifetimes and savings persistence and discusses how program administrators use these factors to calculate savings for efficiency measures, programs and portfolios. Savings lifetime is the length of time that one or more energy efficiency measures or activities save energy, and savings persistence is the change in savings throughout the functional life of a given efficiency measure or activity. Savings lifetimes are essential for assessing the lifecycle benefits and cost effectiveness of efficiency activities and for forecasting loads in resource planning. The brief also provides estimates of savings lifetimes derived from a national collection of costs and savings for electric efficiency programs and portfolios.

  17. Save Energy Now Assessments Results 2008 Detailed Report

    Energy Technology Data Exchange (ETDEWEB)

    Wright, Anthony L [ORNL; Martin, Michaela A [ORNL; Nimbalkar, Sachin U [ORNL; Quinn, James [U.S. Department of Energy; Glatt, Ms. Sandy [DOE Industrial Technologies Program; Orthwein, Mr. Bill [U.S. Department of Energy

    2010-09-01

    In October 2005, U.S. Department of Energy Secretary Bodman launched his Easy Ways to Save Energy campaign with a promise to provide energy assessments to 200 of the largest U.S. manufacturing plants. DOE's Industrial Technologies Program (ITP) responded to the Secretary's campaign with its Save Energy Now initiative, featuring a new and highly cost-effective form of energy savings assessment. The approach for these assessments drew heavily on the existing resources of ITP's technology delivery component. Over the years, ITP Technology Delivery has worked with industry partners to assemble a suite of respected software tools, proven assessment protocols, training curricula, certified energy experts, and strong partnerships for deployment. The Save Energy Now assessments conducted in calendar year 2006 focused on natural gas savings and targeted many of the nation's largest manufacturing plants - those that consume at least 1 TBtu of energy annually. The 2006 Save Energy Now assessments focused primarily on assessments of steam and process heating systems, which account for an estimated 74% of all natural gas use by U.S. manufacturing plants. Because of the success of the Save Energy Now assessments conducted in 2006 and 2007, the program was expanded and enhanced in two major ways in 2008: (1) a new goal was set to perform at least 260 assessments; and (2) the assessment focus was expanded to include pumping, compressed air, and fan systems in addition to steam and process heating. DOE ITP also has developed software tools to assess energy efficiency improvement opportunities in pumping, compressed air, and fan systems. The Save Energy Now assessments integrate a strong training component designed to teach industrial plant personnel how to use DOE's opportunity assessment software tools. This approach has the advantages of promoting strong buy-in of plant personnel for the assessment and its outcomes and preparing them better to

  18. Modelling the Immune Response to Cancer: An Individual-Based Approach Accounting for the Difference in Movement Between Inactive and Activated T Cells.

    Science.gov (United States)

    Macfarlane, Fiona R; Lorenzi, Tommaso; Chaplain, Mark A J

    2018-06-01

    A growing body of experimental evidence indicates that immune cells move in an unrestricted search pattern if they are in the pre-activated state, whilst they tend to stay within a more restricted area upon activation induced by the presence of tumour antigens. This change in movement is not often considered in the existing mathematical models of the interactions between immune cells and cancer cells. With the aim to fill such a gap in the existing literature, in this work we present a spatially structured individual-based model of tumour-immune competition that takes explicitly into account the difference in movement between inactive and activated immune cells. In our model, a Lévy walk is used to capture the movement of inactive immune cells, whereas Brownian motion is used to describe the movement of antigen-activated immune cells. The effects of activation of immune cells, the proliferation of cancer cells and the immune destruction of cancer cells are also modelled. We illustrate the ability of our model to reproduce qualitatively the spatial trajectories of immune cells observed in experimental data of single-cell tracking. Computational simulations of our model further clarify the conditions for the onset of a successful immune action against cancer cells and may suggest possible targets to improve the efficacy of cancer immunotherapy. Overall, our theoretical work highlights the importance of taking into account spatial interactions when modelling the immune response to cancer cells.

  19. Contract saving schemes

    NARCIS (Netherlands)

    Ronald, R.; Smith, S.J.; Elsinga, M.; Eng, O.S.; Fox O'Mahony, L.; Wachter, S.

    2012-01-01

    Contractual saving schemes for housing are institutionalised savings programmes normally linked to rights to loans for home purchase. They are diverse types as they have been developed differently in each national context, but normally fall into categories of open, closed, compulsory, and ‘free

  20. Peripheral insulin resistance rather than beta cell dysfunction accounts for geographical differences in impaired fasting blood glucose among sub-Saharan African individuals: findings from the RODAM study.

    Science.gov (United States)

    Meeks, Karlijn A C; Stronks, Karien; Adeyemo, Adebowale; Addo, Juliet; Bahendeka, Silver; Beune, Erik; Owusu-Dabo, Ellis; Danquah, Ina; Galbete, Cecilia; Henneman, Peter; Klipstein-Grobusch, Kerstin; Mockenhaupt, Frank P; Osei, Kwame; Schulze, Matthias B; Spranger, Joachim; Smeeth, Liam; Agyemang, Charles

    2017-05-01

    The aim of this study was to assess the extent to which insulin resistance and beta cell dysfunction account for differences in impaired fasting blood glucose (IFBG) levels in sub-Saharan African individuals living in different locations in Europe and Africa. We also aimed to identify determinants associated with insulin resistance and beta cell dysfunction among this population. Data from the cross-sectional multicentre Research on Obesity and Diabetes among African Migrants (RODAM) study were analysed. Participants included Ghanaian individuals without diabetes, aged 18-96 years old, who were residing in Amsterdam (n = 1337), Berlin (n = 502), London (n = 961), urban Ghana (n = 1309) and rural Ghana (n = 970). Glucose and insulin were measured in fasting venous blood samples. Anthropometrics were assessed during a physical examination. Questionnaires were used to assess demographics, physical activity, smoking status, alcohol consumption and energy intake. Insulin resistance and beta cell function were determined using homeostatic modelling (HOMA-IR and HOMA-B, respectively). Logistic regression analysis was used to study the contribution of HOMA-IR and inverse HOMA-B (beta cell dysfunction) to geographical differences in IFBG (fasting glucose 5.6-6.9 mmol/l). Multivariate linear regression analysis was used to identify determinants associated with HOMA-IR and inverse HOMA-B. IFBG was more common in individuals residing in urban Ghana (OR 1.41 [95% CI 1.08, 1.84]), Amsterdam (OR 3.44 [95% CI 2.69, 4.39]) and London (OR 1.58 [95% CI 1.20 2.08), but similar in individuals living in Berlin (OR 1.00 [95% CI 0.70, 1.45]), compared with those in rural Ghana (reference population). The attributable risk of IFBG per 1 SD increase in HOMA-IR was 69.3% and in inverse HOMA-B was 11.1%. After adjustment for HOMA-IR, the odds for IFBG reduced to 0.96 (95% CI 0.72, 1.27), 2.52 (95%CI 1.94, 3.26) and 1.02 (95% CI 0.78, 1.38) for individuals in Urban Ghana

  1. Individual energy savings for individual flats in blocks of flats

    DEFF Research Database (Denmark)

    Nielsen, Anker; Rose, Jørgen

    2014-01-01

    and 1980. Normally, we expect the reduction in energy consumption to be around 20% for a 2 °C lower temperature, but for an inner flat the reduction can be up to 71%. The owners of the adjoining flats get an increase in energy demand of 10 to 20% each. They will not be able to figure out whether...... this is because the neighbour maintains a low temperature or the fact that they maintain a higher temperature. The best solution is to keep your own indoor temperature low. We can also turn the problem around: if you maintain a higher temperature than your neighbours, then you will pay part of their heating bill....

  2. Who's in the business of saving lives?

    Science.gov (United States)

    Lee Chang, Pepe

    2006-10-01

    There are individuals, including children, dying needlessly in poverty-stricken third world countries. Many of these deaths could be prevented if pharmaceutical companies provided the drugs needed to save their lives. Some believe that because pharmaceutical companies have the power to save lives, and because they can do so with little effort, they have a special obligation. I argue that there is no distinction, with respect to obligations and responsibilities, between pharmaceutical companies and other types of companies. As a result, to hold pharmaceutical companies especially responsible for saving lives in third world countries is unjustified.

  3. Household water saving: Evidence from Spain

    Science.gov (United States)

    Aisa, Rosa; Larramona, Gemma

    2012-12-01

    This article focuses on household water use in Spain by analyzing the influence of a detailed set of factors. We find that, although the presence of both water-saving equipment and water-conservation habits leads to water savings, the factors that influence each are not the same. In particular, our results show that those individuals most committed to the adoption of water-saving equipment and, at the same time, less committed to water-conservation habits tend to have higher incomes.

  4. Refrigeration: Introducing energy saving opportunities for business

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2006-04-15

    In some industries, most notably food and drink and chemicals, refrigeration accounts for a significant proportion of overall site energy costs. For instance, in the industrial handling of meat, poultry and fish, it often accounts for 50% of total energy costs. In ice-cream production the proportion is 70%. In a number of commercial sectors, refrigeration also represents a significant proportion of overall energy costs. For example: Cold storage 90%; Food supermarkets 50%; Small shops with refrigerated cabinets 70% or over; Pubs and clubs 30%. Against these high costs, even a small reduction in refrigeration energy use can offer significant cost savings, resulting in increased profits. Energy saving need not be expensive. Energy savings of up to 20% can be realised in many refrigeration plant through actions that require little or no investment. In addition, improving the efficiency and reducing the load on a refrigeration plant can improve reliability and reduce the likelihood of a breakdown. Most organisations can save energy and money on refrigeration by: More efficient equipment; Good maintenance; Housekeeping and control. This publication provides an understanding of the operation of refrigeration systems, identifies where savings can be realised and will enable readers to present an informed case on energy savings to key decision makers within their organisation. (GB)

  5. Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data.

    Science.gov (United States)

    Sagoe, Dominic; Pallesen, Ståle; Griffiths, Mark D; Mentzoni, Rune A; Leino, Tony

    2018-01-01

    Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2-5 terminals; 6-10 terminals; 11-16 terminals). Player account-based gambling data aggregated over a year (2015) amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years) were analyzed. Gambling frequency was highest in venues with 2-5 terminals (54.5%) and lowest in venues with 11-16 terminals (1.6%). Approximately half of the sample (52.5%) gambled in only one venue category, with the majority (81.5%) preferring venues with 2-5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small) in venues with one terminal compared to venues with 2-5 terminals. No differences in net outcome were found between venues with one terminal and those with 6-10 and 11-16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

  6. Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data

    Directory of Open Access Journals (Sweden)

    Dominic Sagoe

    2018-02-01

    Full Text Available Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2–5 terminals; 6–10 terminals; 11–16 terminals. Player account-based gambling data aggregated over a year (2015 amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years were analyzed. Gambling frequency was highest in venues with 2–5 terminals (54.5% and lowest in venues with 11–16 terminals (1.6%. Approximately half of the sample (52.5% gambled in only one venue category, with the majority (81.5% preferring venues with 2–5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small in venues with one terminal compared to venues with 2–5 terminals. No differences in net outcome were found between venues with one terminal and those with 6–10 and 11–16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

  7. User behaviour impact on energy savings potential

    DEFF Research Database (Denmark)

    Rose, Jørgen

    2014-01-01

    and the residents' behaviour and if these defaults do not reflect actual circumstances, it can result in non-realisation of expected energy savings. Furthermore, a risk also exists that residents' behaviour change after the energy upgrading, e.g. to obtain improved comfort than what was possible before......, 3) Domestic hot water consumption and 4) Air change rate. Based on the analysis, a methodology is established that can be used to make more realistic and accurate predictions of expected energy savings associated with energy upgrading taking into account user behaviour....... the upgrading and this could lead to further discrepancies between the calculated and the actual energy savings. This paper presents an analysis on how residents’ behaviour and the use of standard assumptions may influence expected energy savings. The analysis is performed on two typical single-family houses...

  8. Invisible costs, visible savings.

    Science.gov (United States)

    Lefever, G

    1999-08-01

    By identifying hidden inventory costs, nurse managers can save money for the organization. Some measures include tracking and standardizing supplies, accurately evaluating patients' needs, and making informed purchasing decisions.

  9. Realized Cost Savings 2016

    Data.gov (United States)

    Department of Veterans Affairs — This dataset is provided as a requirement of OMB’s Integrated Data Collection (IDC) and links to VA’s Realized Cost Savings and Avoidances data in JSON format. Cost...

  10. The national trajectory project of individuals found not criminally responsible on account of mental disorder. Part 5: how essential are gender-specific forensic psychiatric services?

    Science.gov (United States)

    Nicholls, Tonia L; Crocker, Anne G; Seto, Michael C; Wilson, Catherine M; Charette, Yanick; Côté, Gilles

    2015-03-01

    To state the sociodemographic characteristics, mental health histories, index offence characteristics, and criminal histories of male and female forensic psychiatric patients. Clinicians and researchers advocate that mental health and criminal justice organizations implement gender-specific services; however, few studies have sampled forensic patients to evaluate the extent to which men's and women's treatment and management needs are different. Data were collected from Review Board files from May 2000 to April 2005 in the 3 largest Canadian provinces. Using official criminal records, participants were followed for 3 to 8 years, until December 2008. The final sample comprised 1800 individuals: 15.6% were women and 84.4% were men. There were few demographic differences, but women had higher psychosocial functioning than men. Both men and women had extensive mental health histories; women were more likely diagnosed with mood disorders and PDs and men were more likely diagnosed with schizophrenia spectrum disorders and SUDs. The nature of the index offence did not differ by gender, except women were more likely to have perpetrated murders and attempted murders. For offences against a person, women were more likely to offend against offspring and partners and less likely to offend against strangers, compared with men. Women had significantly less extensive criminal histories than men. Not criminally responsible on account of mental disorder-accused women have a distinct psychosocial, clinical, and criminological profile from their male counterparts, which may suggest gender-specific assessment, risk management, and treatment in forensic services could benefit patients. The findings are also consistent with traditional models (Risk-Need-Responsivity) and ultimately demonstrate the importance of individual assessment and client-centred services.

  11. Gay-Straight Alliances vary on dimensions of youth socializing and advocacy: factors accounting for individual and setting-level differences.

    Science.gov (United States)

    Poteat, V Paul; Scheer, Jillian R; Marx, Robert A; Calzo, Jerel P; Yoshikawa, Hirokazu

    2015-06-01

    Gay-Straight Alliances (GSAs) are school-based youth settings that could promote health. Yet, GSAs have been treated as homogenous without attention to variability in how they operate or to how youth are involved in different capacities. Using a systems perspective, we considered two primary dimensions along which GSAs function to promote health: providing socializing and advocacy opportunities. Among 448 students in 48 GSAs who attended six regional conferences in Massachusetts (59.8 % LGBQ; 69.9 % White; 70.1 % cisgender female), we found substantial variation among GSAs and youth in levels of socializing and advocacy. GSAs were more distinct from one another on advocacy than socializing. Using multilevel modeling, we identified group and individual factors accounting for this variability. In the socializing model, youth and GSAs that did more socializing activities did more advocacy. In the advocacy model, youth who were more actively engaged in the GSA as well as GSAs whose youth collectively perceived greater school hostility and reported greater social justice efficacy did more advocacy. Findings suggest potential reasons why GSAs vary in how they function in ways ranging from internal provisions of support, to visibility raising, to collective social change. The findings are further relevant for settings supporting youth from other marginalized backgrounds and that include advocacy in their mission.

  12. Dynamic and static factors associated with discharge dispositions: the national trajectory project of individuals found not criminally responsible on account of mental disorder (NCRMD) in Canada.

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Charette, Yanick; Seto, Michael C

    2014-09-01

    The majority of individuals found not criminally responsible on account of mental disorder (NCRMD) in Canada spend some time in hospital before they are conditionally or absolutely (no conditions) discharged to the community by a legally mandated review board. By law, the decision to conditionally discharge an individual found NCRMD should be guided by the need to protect the public, the mental condition of the accused, and the other needs of the accused, especially regarding his/her community reintegration. At the time of this study, Canadian legislation and case law required that the review board disposition should be the "least onerous and least restrictive" possible for the accused. This means that, if there is no evidence that the person poses a significant risk to public safety, he/she must be released. However, the Canadian Criminal Code does not specify the criteria that must be considered when making this risk assessment. This leads to two questions. (1) What predicts review board dispositions? (2) To what extent do disposition determinations reflect evidence-based practices? The present study examined dynamic and static predictors of detention in custody, conditional discharge (CD), and absolute discharge (AD) dispositions among persons found NCRMD across the three largest provinces in Canada. The National Trajectory Project (NTP) examined men and women found NCRMD in British Columbia (BC), Québec (QC), and Ontario (ON) between May 2000 and April 2005, followed until December 2008. For the purposes of this study, individuals who had at least one hearing with a review board were extracted from the NTP dataset (N = 1794: QC = 1089, ON = 483, BC = 222). Over the course of the study, 6743 review board hearings were examined (QC = 3505, ON = 2185, BC = 1053). Despite advances in the risk assessment field, presentation of a comprehensive structured risk assessment to the review board was not the norm. Yet our findings suggest that

  13. Estimating the energy saving potential of telecom operators in China

    International Nuclear Information System (INIS)

    Yang, Tian-Jian; Zhang, Yue-Jun; Huang, Jin; Peng, Ruo-Hong

    2013-01-01

    A set of models are employed to estimate the potential of total energy saved of productions and segmented energy saving for telecom operators in China. During the estimation, the total energy saving is divided into that by technology and management, which are derived from technical reform and progress, and management control measures and even marketing respectively, and the estimating methodologies for energy saving potential of each segment are elaborated. Empirical results from China Mobile indicate that, first, the technical advance in communications technology accounts for the largest proportion (70%–80%) of the total energy saved of productions in telecom sector of China. Second, technical reform brings about 20%–30% of the total energy saving. Third, the proportions of energy saving brought by marketing and control measures appear relatively smaller, just less than 3%. Therefore, China's telecom operators should seize the opportunity of the revolution of communications network techniques in recent years to create an advanced network with lower energy consumption

  14. An analysis of the inter-relationship between savings product usage ...

    African Journals Online (AJOL)

    products such as savings accounts, money market investments and fixed deposits ... financial services, satisfaction, SERVQUAL, marginal utility, savings ... they were being exploited by their financial advisors, who were receiving commission.

  15. Recording and Audit of Resource Saving Innovations at Modern Industrial Companies

    OpenAIRE

    I. M.

    2017-01-01

    Resource saving and energy saving are essential components of “energy security” problem in all the countries, which raises the importance of analysis and revision of approaches to organization of recording and audit of resource saving innovations at industrial companies. The article’s objective is to study organization of recording and audit of resource saving technologies at industrial companies. A review of resource saving purposes and methods is given. For accounting purposes, innovati...

  16. Sign Up for Savings.

    Science.gov (United States)

    Kennedy, Mike

    2002-01-01

    Discusses performance service contracts between educational facilities and energy services companies, in which the company provides the money for energy-efficiency improvements and the school pays the company an annual fee. The company guarantees the savings will meet or exceed the fee. (EV)

  17. Saving Malta's music memory

    OpenAIRE

    Sant, Toni

    2013-01-01

    Maltese music is being lost. Along with it Malta loses its culture, way of life, and memories. Dr Toni Sant is trying to change this trend through the Malta Music Memory Project (M3P) http://www.um.edu.mt/think/saving-maltas-music-memory-2/

  18. Save Our Water Resources.

    Science.gov (United States)

    Bromley, Albert W.

    The purpose of this booklet, developed as part of Project SOAR (Save Our American Resources), is to give Scout leaders some facts about the world's resources, the sources of water pollution, and how people can help in obtaining solutions. Among the topics discussed are the world's water resources, the water cycle, water quality, sources of water…

  19. Gun control saves lives

    African Journals Online (AJOL)

    gun control legislation. One study estimated that more than 4 500 lives were saved across five SA cities from 2001 to 2005.[5] Pro-gun interest groups seeking to promote gun ownership and diffusion have attacked these findings, suggesting that stricter gun control was only enacted in 2004 following the publication of ...

  20. SAVE ENERGY IN TEXTILE SMES

    Directory of Open Access Journals (Sweden)

    SCALIA Mauro

    2016-05-01

    Full Text Available Efficiency and competitiveness in textile and clothing manufacturing sector must take into account the current and future energy challenges. Energy efficiency is a subject of critical importance for the Textile & Clothing industry, for other sectors and for the society in general. EURATEX has initiated Energy Made-to-Measure, an information campaign running until 2016 to empower over 300 textile & clothing companies, notably SMEs, to become more energy efficient. SET( Save Energy in Textile SMEs a collaborative project co-funded within the European Programme Intelligent Energy Europe II helps companies to understand their energy consumption and allows them to compare the sector benchmarks in different production processes. SET has developed the SET tool, Energy Saving and Efficiency Tool, a free of charge tool customized for textile manufacturers. The SET tool is made up of 4 elements: a stand-alone software (SET Tool for self-assessment based on an Excel application; an on-line part (SET tool Web for advanced benchmarking and comparison of the performances across years; a guiding document for the companies and overview of financial incentives and legal obligations regarding energy efficiency. Designed specifically for small and medium enterprises (SMEs, the SET tool enables the evaluation of energy consumption and recommends measures to reduce the consumption. Prior to modifying the company’s production processes and making investments to increase energy efficiency, textile SMEs need to get different type of information, including legal context, economic and technical peculiarities.

  1. Do Medicaid home and community based service waivers save money?

    Science.gov (United States)

    Harrington, Charlene; Ng, Terence; Kitchener, Martin

    2011-10-01

    This article estimates the potential savings to the Medicaid program of using 1915c Home and Community Based Services (HCBS) waivers rather than institutional care. For Medicaid HCBS waiver expenditures of $25 billion in 2006, we estimate the national savings to be over $57 billion, or $57,338 per waiver participant in 2006 compared with the cost of Medicaid institutional care (for which all waiver participants are eligible). When taking into account a potential 50% "woodwork effect" (for people who might have refused institutional services), the saving would be $21 billion. This analysis demonstrates that HCBS waiver programs present significant direct financial savings to Medicaid long-term care (LTC) programs.

  2. Individualizing Medicare.

    Science.gov (United States)

    Chollet, D J

    1999-05-01

    Despite the enactment of significant changes to the Medicare program in 1997, Medicare's Hospital Insurance trust fund is projected to be exhausted just as the baby boom enters retirement. To address Medicare's financial difficulties, a number of reform proposals have been offered, including several to individualize Medicare financing and benefits. These proposals would attempt to increase Medicare revenues and reduce Medicare expenditures by having individuals bear risk--investment market risk before retirement and insurance market risk after retirement. Many fundamental aspects of these proposals have yet to be worked out, including how to guarantee a baseline level of saving for health insurance after retirement, how retirees might finance unanticipated health insurance price increases after retirement, the potential implications for Medicaid of inadequate individual saving, and whether the administrative cost of making the system fair and adequate ultimately would eliminate any rate-of-return advantages from allowing workers to invest their Medicare contributions in corporate stocks and bonds.

  3. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  4. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  5. Save energy - for industry

    International Nuclear Information System (INIS)

    Anon.

    1983-01-01

    The article is an interview with Glenn Bjorklund, Vice President of SCalEd (Southern California Edison). The variations in Californian power demand and public electricity consumption habits are explained, together with types of power source used in electricity production. Questions are posed concerning SCalEd's energy saving strategy. The political implications of electricity charge changes are discussed. The planned energy resources for 1982-1992 are given with nuclear power being the largest contributor. (H.J.P./G.T.H.)

  6. Short-Term Saved Leave Scheme

    CERN Multimedia

    2007-01-01

    As announced at the meeting of the Standing Concertation Committee (SCC) on 26 June 2007 and in http://Bulletin No. 28/2007, the existing Saved Leave Scheme will be discontinued as of 31 December 2007. Staff participating in the Scheme will shortly receive a contract amendment stipulating the end of financial contributions compensated by save leave. Leave already accumulated on saved leave accounts can continue to be taken in accordance with the rules applicable to the current scheme. A new system of saved leave will enter into force on 1 January 2008 and will be the subject of a new implementation procedure entitled "Short-term saved leave scheme" dated 1 January 2008. At its meeting on 4 December 2007, the SCC agreed to recommend the Director-General to approve this procedure, which can be consulted on the HR Department’s website at the following address: https://cern.ch/hr-services/services-Ben/sls_shortterm.asp All staff wishing to participate in the new scheme a...

  7. Short-Term Saved Leave Scheme

    CERN Multimedia

    HR Department

    2007-01-01

    As announced at the meeting of the Standing Concertation Committee (SCC) on 26 June 2007 and in http://Bulletin No. 28/2007, the existing Saved Leave Scheme will be discontinued as of 31 December 2007. Staff participating in the Scheme will shortly receive a contract amendment stipulating the end of financial contributions compensated by save leave. Leave already accumulated on saved leave accounts can continue to be taken in accordance with the rules applicable to the current scheme. A new system of saved leave will enter into force on 1 January 2008 and will be the subject of a new im-plementation procedure entitled "Short-term saved leave scheme" dated 1 January 2008. At its meeting on 4 December 2007, the SCC agreed to recommend the Director-General to approve this procedure, which can be consulted on the HR Department’s website at the following address: https://cern.ch/hr-services/services-Ben/sls_shortterm.asp All staff wishing to participate in the new scheme ...

  8. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  9. Entrepreneurial Saving Practices and Reinvestment

    NARCIS (Netherlands)

    Beck, Thorsten; Pamuk, Haki; Uras, Burak R.

    2017-01-01

    We use a novel enterprise survey to gauge the relationship between saving instruments and entrepreneurial reinvestment. We show that while most informal saving practices are not associated with a lower likelihood of reinvestment when compared with formal saving practices, there is a significantly

  10. Social Capital and Savings Behavior

    DEFF Research Database (Denmark)

    Newman, Carol; Tarp, Finn; Khai, Luu Duc

    In this paper, we analyze household savings in rural Vietnam paying particular attention to the factors that determine the proportion of savings held as formal deposits. Our aim is to explore the extent to which social capital can play a role in promoting formal savings behavior. Social capital...

  11. Saving water through global trade

    NARCIS (Netherlands)

    Chapagain, Ashok; Hoekstra, Arjen Ysbert; Savenije, H.H.G.

    2005-01-01

    Many nations save domestic water resources by importing water-intensive products and exporting commodities that are less water intensive. National water saving through the import of a product can imply saving water at a global level if the flow is from sites with high to sites with low water

  12. Energy Efficiency Improvement and Cost Saving Oportunities for the Concrete Industry

    Energy Technology Data Exchange (ETDEWEB)

    Kermeli, Katerina; Worrell, Ernst; Masanet, Eric

    2011-12-01

    The U.S. concrete industry is the main consumer of U.S.-produced cement. The manufacturing of ready mixed concrete accounts for more than 75% of the U.S. concrete production following the manufacturing of precast concrete and masonry units. The most significant expenditure is the cost of materials accounting for more than 50% of total concrete production costs - cement only accounts for nearly 24%. In 2009, energy costs of the U.S. concrete industry were over $610 million. Hence, energy efficiency improvements along with efficient use of materials without negatively affecting product quality and yield, especially in times of increased fuel and material costs, can significantly reduce production costs and increase competitiveness. The Energy Guide starts with an overview of the U.S. concrete industry’s structure and energy use, a description of the various manufacturing processes, and identification of the major energy consuming areas in the different industry segments. This is followed by a description of general and process related energy- and cost-efficiency measures applicable to the concrete industry. Specific energy and cost savings and a typical payback period are included based on literature and case studies, when available. The Energy Guide intends to provide information on cost reduction opportunities to energy and plant managers in the U.S. concrete industry. Every cost saving opportunity should be assessed carefully prior to implementation in individual plants, as the economics and the potential energy and material savings may differ.

  13. Calculation of the efficiency of accounting outsourcing

    Directory of Open Access Journals (Sweden)

    H.I. Liakhovych

    2018-04-01

    Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

  14. Senate panel boosts DOE spending, save Yucca account

    CERN Multimedia

    Behrens, L

    2002-01-01

    The Senate Appropriations Committee last week approved an energy and water spending bill with $21 billion for the Energy Department, $426 million more than the Bush administration requested, and $1.1 billion more than the agency received in the financial year 2000. The bill would provide increases above the Bush request and current spending across-the-board in DOE's renewable energy, nuclear energy, science, weapons complex cleanup, defense and nonproliferation programs. The only major program that would be funded below the president's request is nuclear waste disposal (1 page).

  15. Health Savings Accounts: Is an HSA Right for You?

    Science.gov (United States)

    ... any health care option, HSAs have advantages and disadvantages. As you weigh your options, think about your ... Policy Notice of Privacy Practices Notice of Nondiscrimination Advertising Mayo Clinic is a not-for-profit organization ...

  16. Energy. Saving 'Private' Areva

    International Nuclear Information System (INIS)

    Dupin, Ludovic

    2015-01-01

    While Areva keeps on loosing money (billions of euros for 2014), the saving of this company is at stake. Staff is already planned to be reduced in La Hague, and other staff reductions might occur after the failure of a previous strategic plan. Various activities could be sold (dismantling, mining). The article outlines the difficult relationships between Areva and EDF and the problems also faced by EDF. Some actors think that Areva should remain independent from EDF in order to be free to compete on international bidding. The rapprochement between these two companies is said to be necessary for the Ministry but seems very difficult to achieve

  17. Savings for the Poor

    OpenAIRE

    Ignacio Mas

    2010-01-01

    This paper reviews the relevance of formal financial services – in particular, savings – to poor people, the economic factors that have hindered the mass-scale delivery of such services in developing countries, and the technology-based opportunities that exist today to make massive gains in financial inclusion. It also highlights the benefits to government from universal financial access, as well as the key policy enablers that would need to be put in place to allow the necessary innovati...

  18. Locomotive energy savings possibilities

    Directory of Open Access Journals (Sweden)

    Leonas Povilas LINGAITIS

    2009-01-01

    Full Text Available Economic indicators of electrodynamic braking have not been properly estimated. Vehicles with alternative power trains are transitional stage between development of pollution- free vehicles. According to these aspects the investigation on conventional hybrids drives and their control system is carried out in the article. The equation that allows evaluating effectiveness of regenerative braking for different variants of hybrid drive are given. Presenting different types of locomotive energy savings power systems, which are using regenerative braking energy any form of hybrid traction vehicles systems, circuit diagrams, electrical parameters curves.

  19. Contributions of Qualitative Research to Understanding Savings for Children and Youth

    Science.gov (United States)

    Sherraden, Margaret; Peters, Clark; Wagner, Kristen; Guo, Baorong; Clancy, Margaret

    2013-01-01

    This paper explores contributions of qualitative research to saving theory for children, youth, and parents in children's development account (CDAs) programs. It brings together findings from three studies: (1) elementary school age children saving for college, (2) youth transitioning from foster care saving for education and other purposes, and…

  20. We Save, We Go to College. Creating a Financial Stake in College: Report III of IV

    Science.gov (United States)

    Elliott, William, III

    2012-01-01

    "Creating a Financial Stake in College" is a four-part series of reports that focuses on the relationship between children's savings and improving college success. This series examines: (1) why policymakers should care about savings, (2) the relationship between inequality and bank account ownership, (3) the connections between savings and college…

  1. Future cost savings from engineering innovations

    International Nuclear Information System (INIS)

    Roemer, R.E.; Foster, D.C.; Jacobs, S.B.

    1987-01-01

    Nuclear power plant design and operating experience in the 1970s and 1980s continues to provide feedback to the technology base. The lessons learned in these two decades, coupled with engineering innovation, will lead to improvements and cost-reductions in the plants of the 1990s. Two types of innovations related to piping are described: snubber reduction and pipe rupture elimination. A brief account of the industry experience is given for each, followed by an account of the technical methodology involved. A discussion of expected benefits, including cost savings of millions of dollars (U.S.), is provided. (author)

  2. Modelling the impact of social network on energy savings

    International Nuclear Information System (INIS)

    Du, Feng; Zhang, Jiangfeng; Li, Hailong; Yan, Jinyue; Galloway, Stuart; Lo, Kwok L.

    2016-01-01

    Highlights: • Energy saving propagation along a social network is modelled. • This model consists of a time evolving weighted directed network. • Network weights and information decay are applied in savings calculation. - Abstract: It is noted that human behaviour changes can have a significant impact on energy consumption, however, qualitative study on such an impact is still very limited, and it is necessary to develop the corresponding mathematical models to describe how much energy savings can be achieved through human engagement. In this paper a mathematical model of human behavioural dynamic interactions on a social network is derived to calculate energy savings. This model consists of a weighted directed network with time evolving information on each node. Energy savings from the whole network is expressed as mathematical expectation from probability theory. This expected energy savings model includes both direct and indirect energy savings of individuals in the network. The savings model is obtained by network weights and modified by the decay of information. Expected energy savings are calculated for cases where individuals in the social network are treated as a single information source or multiple sources. This model is tested on a social network consisting of 40 people. The results show that the strength of relations between individuals is more important to information diffusion than the number of connections individuals have. The expected energy savings of optimally chosen node can be 25.32% more than randomly chosen nodes at the end of the second month for the case of single information source in the network, and 16.96% more than random nodes for the case of multiple information sources. This illustrates that the model presented in this paper can be used to determine which individuals will have the most influence on the social network, which in turn provides a useful guide to identify targeted customers in energy efficiency technology rollout

  3. Learning to save lives!

    CERN Document Server

    2003-01-01

    They're all around you and watch over you, but you won't be aware of them unless you look closely at their office doors. There are 308 of them and they have all been given 12 hours of training with the CERN Fire Brigade. Who are they? Quite simply, those who could one day save your life at work, the CERN first-aiders. First-aiders are recruited on a volunteer basis. "Training is in groups of 10 to 12 people and a lot of emphasis is placed on the practical to ensure that they remember the life-saving techniques we show them", explains Patrick Berlinghi, a CERN first-aid instructor from TIS Division. He is looking forward to the arrival of four new instructors, which will bring the total number to twelve (eleven firemen and one member of the Medical Service). "The new instructors were trained at CERN from 16 to 24 May by Marie-Christine Boucher Da Ros (a member of the Commission Pédagogie de l'Observatoire National Français du Secourisme, the education commission of France's national first-aid body). This in...

  4. 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

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

    Science.gov (United States)

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

    2018-07-01

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

  6. A method for estimating maternal and newborn lives saved from health-related investments funded by the UK government Department for International Development using the Lives Saved Tool

    Directory of Open Access Journals (Sweden)

    Ingrid K. Friberg

    2017-11-01

    Full Text Available Abstract Background In 2010, the UK Government Department for International Development (DFID committed through its 'Framework for results for reproductive, maternal and newborn health (RMNH' to save 50,000 maternal lives and 250,000 newborn lives by 2015. They also committed to monitoring the performance of this portfolio of investments to demonstrate transparency and accountability. Methods currently available to directly measure lives saved are cost-, time-, and labour-intensive. The gold standard for calculating the total number of lives saved would require measuring mortality with large scale population based surveys or annual vital events surveillance. Neither is currently available in all low- and middle-income countries. Estimating the independent effect of DFID support relative to all other effects on health would also be challenging. Methods The Lives Saved Tool (LiST is an evidence based software for modelling the effect of changes in health intervention coverage on reproductive, maternal, newborn and child mortality. A multi-country LiST-based analysis protocol was developed to retrospectively assess the total annual number of maternal and newborn lives saved from DFID aid programming in low- and middle-income countries. Results Annual LiST analyses using the latest program data from DFID country offices were conducted between 2013 and 2016, estimating the annual number of maternal and neonatal lives saved across 2010–2015. For each country, independent project results were aggregated into health intervention coverage estimates, with and in the absence of DFID funding. More than 80% of reported projects were suitable for inclusion in the analysis, with 151 projects analysed in the 2016 analysis. Between 2010 and 2014, it is estimated that DFID contributed to saving the lives of 15,000 women in pregnancy and childbirth with health programming and 88,000 with family planning programming. It is estimated that DFID health programming

  7. A method for estimating maternal and newborn lives saved from health-related investments funded by the UK government Department for International Development using the Lives Saved Tool.

    Science.gov (United States)

    Friberg, Ingrid K; Baschieri, Angela; Abbotts, Jo

    2017-11-07

    In 2010, the UK Government Department for International Development (DFID) committed through its 'Framework for results for reproductive, maternal and newborn health (RMNH)' to save 50,000 maternal lives and 250,000 newborn lives by 2015. They also committed to monitoring the performance of this portfolio of investments to demonstrate transparency and accountability. Methods currently available to directly measure lives saved are cost-, time-, and labour-intensive. The gold standard for calculating the total number of lives saved would require measuring mortality with large scale population based surveys or annual vital events surveillance. Neither is currently available in all low- and middle-income countries. Estimating the independent effect of DFID support relative to all other effects on health would also be challenging. The Lives Saved Tool (LiST) is an evidence based software for modelling the effect of changes in health intervention coverage on reproductive, maternal, newborn and child mortality. A multi-country LiST-based analysis protocol was developed to retrospectively assess the total annual number of maternal and newborn lives saved from DFID aid programming in low- and middle-income countries. Annual LiST analyses using the latest program data from DFID country offices were conducted between 2013 and 2016, estimating the annual number of maternal and neonatal lives saved across 2010-2015. For each country, independent project results were aggregated into health intervention coverage estimates, with and in the absence of DFID funding. More than 80% of reported projects were suitable for inclusion in the analysis, with 151 projects analysed in the 2016 analysis. Between 2010 and 2014, it is estimated that DFID contributed to saving the lives of 15,000 women in pregnancy and childbirth with health programming and 88,000 with family planning programming. It is estimated that DFID health programming contributed to saving 187,000 newborn lives. It is

  8. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  9. Does Daylight Saving Save Energy? A Meta-Analysis

    OpenAIRE

    Havránek, Tomáš; Herman, Dominik; Irsova, Zuzana

    2016-01-01

    The original rationale for adopting daylight saving time (DST) was energy savings. Modern research studies, however, question the magnitude and even direction of the effect of DST on energy consumption. Representing the first meta-analysis in this literature, we collect 162 estimates from 44 studies and find that the mean reported estimate indicates modest energy savings: 0.34% during the days when DST applies. The literature is not affected by publication bias, but the results vary systemati...

  10. Savings impact of a corporate energy manager

    International Nuclear Information System (INIS)

    Sikorski, B.D.; O'Donnell, B.A.

    1999-01-01

    This paper discusses the cost savings impact of employing an energy manager with a 16,000-employee corporation. The corporation, Canada's second largest airline, is currently operating nearly 3,000,000 ft 2 of mixed-use facilities spread across the country, with an annual energy budget for ground facilities of over Cdn $4,000,000. This paper outlines the methodology used by the energy manager to deploy an energy management program over a two-year period between April 1995 and May 1997. The paper examines the successes and the lessons learned during the period and summarizes the costs and benefits of the program. The energy manager position was responsible for developing an energy history database with more than 100 active accounts and for monitoring and verifying energy savings. The energy manager implemented many relatively low-cost energy conservation measures, as well as some capital projects, during the first two years of the program. In total, these measures provided energy cost savings of $210,000 per year, or 5% of the total budget. In each case, technologies installed as part of the energy retrofit projects provided not only cost savings but also better control, reduced maintenance, and improved working conditions for employees

  11. Can lean save lives?

    Science.gov (United States)

    Fillingham, David

    2007-01-01

    The purpose of this paper is to show how over the last 18 months Bolton Hospitals NHS Trust have been exploring whether or not lean methodologies, often known as the Toyota Production System, can indeed be applied to healthcare. This paper is a viewpoint. One's early experience is that lean really can save lives. The Toyota Production System is an amazingly successful way of manufacturing cars. It cannot be simply translated unthinkingly into a hospital but lessons can be learned from it and the method can be adapted and developed so that it becomes owned by healthcare staff and focused towards the goal of improved patient care. Working in healthcare is a stressful and difficult thing. Everyone needs a touch of inspiration and encouragement. Applying lean to healthcare in Bolton seems to be achieving just that for those who work there.

  12. Optimization of biomathematical model predictions for cognitive performance impairment in individuals: accounting for unknown traits and uncertain states in homeostatic and circadian processes.

    Science.gov (United States)

    Van Dongen, Hans P A; Mott, Christopher G; Huang, Jen-Kuang; Mollicone, Daniel J; McKenzie, Frederic D; Dinges, David F

    2007-09-01

    Current biomathematical models of fatigue and performance do not accurately predict cognitive performance for individuals with a priori unknown degrees of trait vulnerability to sleep loss, do not predict performance reliably when initial conditions are uncertain, and do not yield statistically valid estimates of prediction accuracy. These limitations diminish their usefulness for predicting the performance of individuals in operational environments. To overcome these 3 limitations, a novel modeling approach was developed, based on the expansion of a statistical technique called Bayesian forecasting. The expanded Bayesian forecasting procedure was implemented in the two-process model of sleep regulation, which has been used to predict performance on the basis of the combination of a sleep homeostatic process and a circadian process. Employing the two-process model with the Bayesian forecasting procedure to predict performance for individual subjects in the face of unknown traits and uncertain states entailed subject-specific optimization of 3 trait parameters (homeostatic build-up rate, circadian amplitude, and basal performance level) and 2 initial state parameters (initial homeostatic state and circadian phase angle). Prior information about the distribution of the trait parameters in the population at large was extracted from psychomotor vigilance test (PVT) performance measurements in 10 subjects who had participated in a laboratory experiment with 88 h of total sleep deprivation. The PVT performance data of 3 additional subjects in this experiment were set aside beforehand for use in prospective computer simulations. The simulations involved updating the subject-specific model parameters every time the next performance measurement became available, and then predicting performance 24 h ahead. Comparison of the predictions to the subjects' actual data revealed that as more data became available for the individuals at hand, the performance predictions became

  13. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder in Canada. Part 1: Context and Methods

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Seto, Michael C; Côté, Gilles; Charette, Yanick; Caulet, Malijai

    2015-01-01

    The National Trajectory Project examined longitudinal data from a large sample of people found not criminally responsible on account of mental disorder (NCRMD) to assess the presence of provincial differences in the application of the law, to examine the characteristics of people with serious mental illness who come into conflict with the law and receive this verdict, and to investigate the trajectories of NCRMD–accused people as they traverse the mental health and criminal justice systems. Our paper describes the rationale for the National Trajectory Project and the methods used to collect data in Quebec, Ontario, and British Columbia, the 3 most populous provinces in Canada and the 3 provinces with the most people found NCRMD. PMID:25886685

  14. Energy saving potential in existing industrial compressors

    International Nuclear Information System (INIS)

    Vittorini, Diego; Cipollone, Roberto

    2016-01-01

    The Compressed Air Sector accounts for a mean 10% worldwide electricity consumption, which ensures about its importance, when energy saving and CO_2 emissions reduction are in question. Since the compressors alone account for 15% overall industry electricity consumption, it appears vital to pay attention to machine performances. The paper presents an overview of present compressor technology and focuses on saving directions for screw and sliding vanes machines, according to data provided by the Compressed Air and Gas Institute and PNEUROP. Data were processed to obtain consistency with fixed reference pressures and organized as a function of main operating parameters. Each sub-term, contributing to the overall efficiency (adiabatic, volumetric, mechanical, electric, organic), was considered separately: the analysis showed that the thermodynamic improvement during compression achievable by splitting the compression in two stages, with a lower compression ratio, opens the way to significantly reduce the energy specific consumption. - Highlights: • Compressors technology overview in industrial compressed air systems. • Market compressors efficiency baseline definition. • Energy breakdown and evaluation of main efficiency terms. • Assessment of air cooling-related energy saving potential. • Energy specific consumption reduction through dual stage compression.

  15. 12 CFR 583.21 - Savings association.

    Science.gov (United States)

    2010-01-01

    ... AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.21 Savings association. The term savings association means a Federal savings and loan association or a Federal savings bank chartered under section 5 of the Home Owners' Loan Act, a building and loan, savings and loan or homestead association or a cooperative...

  16. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  17. The national trajectory project of individuals found not criminally responsible on account of mental disorder in Canada. Part 4: criminal recidivism.

    Science.gov (United States)

    Charette, Yanick; Crocker, Anne G; Seto, Michael C; Salem, Leila; Nicholls, Tonia L; Caulet, Malijai

    2015-03-01

    To examine criminal recidivism rates of a large sample of people found not criminally responsible on account of mental disorder (NCRMD) in Canada's 3 most populous provinces, British Columbia, Ontario, and Quebec. Public concern about the dangerousness of people found NCRMD has been fed by media attention on high-profile cases. However, little research is available on the rate of reoffending among people found NCRMD across Canadian provinces. Using data from the National Trajectory Project, this study examined 1800 men and women in British Columbia (n = 222), Ontario (n = 484), and Quebec (n = 1094) who were found NCRMD between May 2000 and April 2005 and followed until December 2008. Recidivism was relatively low after 3 years (17%). There were interprovincial differences after controlling for number of prior criminal offences, diagnosis, seriousness of the index offence, and supervision by the review boards. British Columbia (10%) and Ontario (9%) were similar, whereas Quebec had almost twice the recidivism (22%). People who had committed severe violent index offences were less likely to reoffend than those who had committed less severe offences. People from the sample were less likely to reoffend when under the purview of review boards, across all 3 provinces. The results of this study, along with other research on processing differences, suggest systemic differences in the trajectories and outcomes of persons found NCRMD need to be better understood to guide national policies and practices.

  18. Dietary restraint partially mediates the relationship between impulsivity and binge eating only in lean individuals: The importance of accounting for body mass in studies of restraint

    Directory of Open Access Journals (Sweden)

    Jaime Ashley Coffino

    2016-10-01

    Full Text Available Binge eating is characteristic of eating and weight-related disorders such as binge eating disorder, bulimia nervosa, and obesity. In light of data that suggests impulsivity is associated with overeating specifically in restrained eaters, this study sought to elucidate the exact nature of the associations between these variables, hypothesizing that the relationship between impulsivity and binge eating is mediated by restrained eating. We further hypothesized that the role of dietary restraint as a mediator would be moderated by body mass index (BMI. Study participants (n = 506, 50.6% female were categorized based on self-reported BMI as under- and normal weight (BMI < 25, 65.8%, n = 333 or overweight and obese (BMI ≥ 25, 34.2%, n = 173 and completed the restrained eating subscale of the Dutch Eating Behavior Questionnaire, the difficulties with impulse control subscale of the Difficulties with Emotion Regulation Scale, and the Binge Eating Scale. Findings provide initial evidence for the hypothesized moderated mediation model, with dietary restraint partially mediating the relationship between impulsivity and binge eating severity only in lean respondents. In respondents with overweight or obesity, impulsivity was significantly correlated with binge eating severity, but dietary restraint was not. Findings inform our conceptualization of dietary restraint as a possible risk factor for binge eating and highlight the importance of accounting for body mass in research on the impact of dietary restraint on eating behaviors.

  19. The national trajectory project of individuals found not criminally responsible on account of mental disorder in Canada. Part 3: trajectories and outcomes through the forensic system.

    Science.gov (United States)

    Crocker, Anne G; Charette, Yanick; Seto, Michael C; Nicholls, Tonia L; Côté, Gilles; Caulet, Malijai

    2015-03-01

    To examine the processing and Review Board (RB) disposition outcomes of people found not criminally responsible on account of mental disorder (NCRMD) across the 3 most populous provinces in Canada. Although the Criminal Code is federally legislated, criminal justice is administered by provinces and territories. It follows that a person with mental illness who comes into conflict with the law and subsequently comes under the management of a legally mandated RB may experience different trajectories across jurisdictions. The National Trajectory Project examined 1800 men and women found NCRMD in British Columbia (n = 222), Quebec (n = 1094), and Ontario (n = 484) between May 2000 and April 2005, followed until December 2008. We found significant interprovincial differences in the trajectories of people found NCRMD, including time detained in hospital and time under the supervision of an RB. The odds of being conditionally or absolutely discharged by the RB varied across provinces, even after number of past offences, diagnosis at verdict, and most severe index offence (all covariates decreased likelihood of discharge) were considered. Considerable discrepancies in the application of NCRMD legislation and the processing of NCRMD cases through the forensic system across the provinces suggests that fair and equitable treatment under the law could be enhanced by increased national integration and collaboration.

  20. 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

  1. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  2. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder in Canada. Part 2: The People Behind the Label

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Seto, Michael C; Charette, Yanick; Côté, Gilles; Caulet, Malijai

    2015-01-01

    Objective: To examine the psychosocio-criminological characteristics of not criminally responsible on account of mental disorder (NCRMD)–accused people and compare them across the 3 most populous provinces. In Canada, the number of people found NCRMD has risen during the past 20 years. The Criminal Code is federally legislated but provincially administered, and mental health services are provincially governed. Our study offers a rare opportunity to observe the characteristics and trajectories of NCRMD–accused people. Method: The National Trajectory Project examined 1800 men and women found NCRMD in British Columbia (n = 222), Quebec (n = 1094), and Ontario (n = 484) between May 2000 to April 2005, followed until December 2008. Results: The most common primary diagnosis was a psychotic spectrum disorder. One-third of NCRMD–accused people had a severe mental illness and a concomitant substance use disorder, with British Columbia having the highest rate of dually diagnosed NCRMD–accused people. Most accused people (72.4%) had at least 1 prior psychiatric hospitalization. Two-thirds of index NCRMD offences were against the person, with a wide range of severity. Family members, followed by professionals, such as police and mental health care workers, were the most frequent victims. Quebec had the highest proportion of people with a mood disorder and the lowest median offence severity. There were both interprovincial differences and similarities in the characteristics of NCRMD–accused people. Conclusions: Contrary to public perception, severe violent offenses such as murder, attempted murder or sexual offences represent a small proportion of all NCRMD verdict offences. The results reveal a heterogeneous population regarding mental health and criminological characteristics in need of hierarchically organized forensic mental health services and levels of security. NCRMD–accused people were well known to civil psychiatric services prior to being found NCRMD

  3. 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...

  4. Saving gas project

    Energy Technology Data Exchange (ETDEWEB)

    Vasques, Maria Anunciacao S. [PETROBRAS S.A., Rio de Janeiro, RJ (Brazil); Garantizado, Maria Auxiliadora G. [CONCREMAT Engenharia, Rio de Janeiro, RJ (Brazil)

    2009-12-19

    The work presented was implemented in municipalities around the construction of the pipeline project Urucu-Coari-Manaus, the Engineering / IETEG-IENOR, because of the constant release of workers, consequently the finishing stages of this work and its future completion. The Project aims to guide saving gas with the workforce, their families and communities to the enterprise of small business cooperatives and solidarity within the potential of the site. This project is developed through the workshops: entrepreneur ship, tourism, use, reuse and recycling of products, and hortifruiti culture, agroecology, agribusiness (cooperativism solidarity) and forestry. Its execution took place in two phases, the first called 'pilot' of 12/12/2007 to 27/03/2008 in sections A and B1, in the municipality of Coari stretch and B2 in Caapiranga. The second phase occurred from 30/06 to 27/09/08, in the words B1, in the municipalities of Codajas and Anori words and B2 in Iranduba, Manacapuru and Anama. The workshops were held in state and municipal schools and administered by the Institute of Social and Environmental Amazon - ISAM, which had a team of coordinators, teachers, experts and masters of the time until the nineteen twenty-two hours to implement the project. (author)

  5. Save energy, without entropy

    International Nuclear Information System (INIS)

    Steinmeyer, D.

    1992-01-01

    When we talk about saving energy what we usually mean is not wasting work. What we try to do when we design a process, is to use work as effectively as possible. It's hard to do that if we can't see it clearly. This paper illustrates how work can be seen (or calculated) without imposing entropy as a screen in front of it. We've all heard that the second law tells us that the entropy of the universe is increasing, and we are left with the feeling that the universe is ultimately headed for chaos, but receive little other information from this statement. A slightly more useful statement of the second law is the work potential of the universe is decreasing. However, this statement carries a needlessly negative ring. A simplified definition of the second law is: It takes work to change things. With these two corollaries: We can calculate the theoretical minimum work needed for a given change; and We can express the value of all changes in terms of work

  6. 75 FR 22681 - Prohibited Service at Savings and Loan Holding Companies

    Science.gov (United States)

    2010-04-29

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Prohibited Service at Savings and Loan... concerning the following information collection: Title of Proposal: Prohibited Service at Savings and Loan... with a savings and loan holding company (SLHC), the SLHC or the individual will need to apply to the...

  7. 75 FR 52459 - Regulations Governing Agencies for Issue of United States Savings Bonds; Offering of United...

    Science.gov (United States)

    2010-08-26

    ... eliminate the option to purchase paper savings bonds through payroll deductions for United States government... savings bonds purchased through payroll sales; individuals will still be able to purchase paper savings bonds at financial institutions for themselves and as gifts. Payroll savers will be encouraged to...

  8. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  9. Saving-Based Asset Pricing

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; Schneider, Johannes; T. Smith, William

    2013-01-01

    This paper explores the implications of a novel class of preferences for the behavior of asset prices. Following a suggestion by Marshall (1920), we entertain the possibility that people derive utility not only from consumption, but also from the very act of saving. These ‘‘saving-based’’ prefere...

  10. Geology of Woman Saving Concept

    Directory of Open Access Journals (Sweden)

    Shayesteh Madani

    2014-09-01

    Full Text Available Money is lubricant and an instrument for economic transaction. Money social dimension has increased over time, transforming it from a sole economic instrument to a device for various transactions. Money economic value in society is indicated through different forms, one of which is saving, in the sense of money accumulation and its use under specific future circumstances. Women, who form half of the society, take specific approaches to money and savings. The current research aims to investigate the perspectives and changing attitude strategy to money and saving among married women. The participants of this study include 20 to 70 year-old employed household married women who were observed phenomenologically and interviewed qualitatively on saving through.   The findings of this study demonstrated women perspectives on various types of saving, ways of saving, transfer methods, saving consumption forms and their mechanism. It also revealed that while money is an economic instrument and possess the economic material; attitudes and acts related to money are influenced by social conditions that has consequently turned saving into a social phenomenon.

  11. Prescription Program Provides Significant Savings

    Science.gov (United States)

    Rowan, James M.

    2010-01-01

    Most school districts today are looking for ways to save money without decreasing services to its staff. Retired pharmacist Tim Sylvester, a lifelong resident of Alpena Public Schools in Alpena, Michigan, presented the district with a pharmaceuticals plan that would save the district money without raising employee co-pays for prescriptions. The…

  12. Public administration electricity savings. Offentlige energibesparelser; Nyere danske erfaringer

    Energy Technology Data Exchange (ETDEWEB)

    Gjelstrup, G

    1991-01-01

    Analysis on how different types of public authorities experienced carrying out electricity savings showed that the individual public authority's internal political-administrative organizational form is of major importance for the possibilities of realizing potential electricity savings. In addition, it can be concluded that only certain public authorities have utilized external assistance in connection with effecting electricity savings. In these cases there has been some accordance between the particular authority's internal, political-administrative, organization and the organizational form presupposed in the external assistance offered. In spite of this, the public authorities in question have, in general, not progressed very far with electricity savings. Part of the reason for this lies namely in the fact that the special importance the mode of organization has for electricity savings, has been overlooked in this type of assistance. (CLS) 43 refs.

  13. Public administration electricity savings. Offentlige energibesparelser; Nyere danske erfaringer

    Energy Technology Data Exchange (ETDEWEB)

    Gjelstrup, G.

    1991-01-01

    Analysis on how different types of public authorities experienced carrying out electricity savings showed that the individual public authority's internal political-administrative organizational form is of major importance for the possibilities of realizing potential electricity savings. In addition, it can be concluded that only certain public authorities have utilized external assistance in connection with effecting electricity savings. In these cases there has been some accordance between the particular authority's internal, political-administrative, organization and the organizational form presupposed in the external assistance offered. In spite of this, the public authorities in question have, in general, not progressed very far with electricity savings. Part of the reason for this lies namely in the fact that the special importance the mode of organization has for electricity savings, has been overlooked in this type of assistance. (CLS) 43 refs.

  14. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

    Energy Technology Data Exchange (ETDEWEB)

    Trumpy, T. [International Legal Counsel, Brussels (Belgium)

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

  15. Can connectionism save constructivism?

    Science.gov (United States)

    Marcus, G F

    1998-05-01

    Constructivism is the Piagetian notion that learning leads the child to develop new types of representations. For example, on the Piagetian view, a child is born without knowing that objects persist in time even when they are occluded; through a process of learning, the child comes to know that objects persist in time. The trouble with this view has always been the lack of a concrete, computational account of how a learning mechanism could lead to such a change. Recently, however, in a book entitled Rethinking Innateness. Elman et al. (Elman, J.L., Bates, E., Johnson, M.H., Karmiloff-Smith, A., Parisi, D., Plunkett, K., 1996. Rethinking Innateness: A Connectionist Perspective on Development. Cambridge, MA: MIT Press) have claimed that connectionist models might provide an account of the development of new kinds of representations that would not depend on the existence of innate representations. I show that the models described in Rethinking Innateness depend on innately assumed representations and that they do not offer a genuine alternative to nativism. Moreover, I present simulation results which show that these models are incapable of deriving genuine abstract representations that are not presupposed. I then give a formal account of why the models fail to generalize in the ways that humans do. Thus, connectionism, at least in its current form, does not provide any support for constructivism. I conclude by sketching a possible alternative.

  16. Use of the Spine Adverse Events Severity System (SAVES) in patients with traumatic spinal cord injury. A comparison with institutional ICD-10 coding for the identification of acute care adverse events.

    Science.gov (United States)

    Street, J T; Thorogood, N P; Cheung, A; Noonan, V K; Chen, J; Fisher, C G; Dvorak, M F

    2013-06-01

    Observational cohort comparison. To compare the previously validated Spine Adverse Events Severity system (SAVES) with International Classification of Diseases, Tenth Revision codes (ICD-10) codes for identifying adverse events (AEs) in patients with traumatic spinal cord injury (TSCI). Quaternary Care Spine Program. Patients discharged between 2006 and 2010 were identified from our prospective registry. Two consecutive cohorts were created based on the system used to record acute care AEs; one used ICD-10 coding by hospital coders and the other used SAVES data prospectively collected by a multidisciplinary clinical team. The ICD-10 codes were appropriately mapped to the SAVES. There were 212 patients in the ICD-10 cohort and 173 patients in the SAVES cohort. Analyses were adjusted to account for the different sample sizes, and the two cohorts were comparable based on age, gender and motor score. The SAVES system identified twice as many AEs per person as ICD-10 coding. Fifteen unique AEs were more reliably identified using SAVES, including neuropathic pain (32 × more; Ppatient age and severity of paralysis were more reliably correlated to AEs collected through SAVES than ICD-10. Implementation of the SAVES system for patients with TSCI captured more individuals experiencing AEs and more AEs per person compared with ICD-10 codes. This study demonstrates the utility of prospectively collecting AE data using validated tools.

  17. Bandwidth Study on Energy Use and Potential Energy Savings Opportunities in U.S. Petroleum Refining

    Energy Technology Data Exchange (ETDEWEB)

    Sabine Brueske, Caroline Kramer, Aaron Fisher

    2015-06-01

    Energy bandwidth studies of U.S. manufacturing sectors can serve as foundational references in framing the range (or bandwidth) of potential energy savings opportunities. This bandwidth study examines energy consumption and potential energy savings opportunities in U.S. petroleum refining. The study relies on multiple sources to estimate the energy used in nine individual process areas, representing 68% of sector-wide energy consumption. Energy savings opportunities for individual processes are based on technologies currently in use or under development; these potential savings are then extrapolated to estimate sector-wide energy savings opportunity.

  18. Bandwidth Study on Energy Use and Potential Energy Saving Opportunities in U.S. Chemical Manufacturing

    Energy Technology Data Exchange (ETDEWEB)

    Sabine Brueske, Caroline Kramer, Aaron Fisher

    2015-06-01

    Energy bandwidth studies of U.S. manufacturing sectors can serve as foundational references in framing the range (or bandwidth) of potential energy savings opportunities. This bandwidth study examines energy consumption and potential energy savings opportunities in U.S. chemical manufacturing. The study relies on multiple sources to estimate the energy used in the production of 74 individual chemicals, representing 57% of sector-wide energy consumption. Energy savings opportunities for individual chemicals and for 15 subsectors of chemicals manufacturing are based on technologies currently in use or under development; these potential savings are then extrapolated to estimate sector-wide energy savings opportunity.

  19. 31 CFR 363.100 - What are the rules for purchasing and delivering gift savings bonds to minors?

    Science.gov (United States)

    2010-07-01

    ... TreasuryDirect Gifts § 363.100 What are the rules for purchasing and delivering gift savings bonds to minors? (a) A TreasuryDirect ® account owner can purchase a savings bond as a gift with a minor as the recipient. (b) An account owner can deliver a bond purchased as a gift to a minor. The account owner must...

  20. Saving lives at birth

    DEFF Research Database (Denmark)

    Daysal, N. Meltem; Trandafir, Mircea; van Ewijk, Reyn

    2015-01-01

    Many developed countries have recently experienced sharp increases in home birth rates. This paper investigates the impact of home births on the health of low-risk newborns using data from the Netherlands, the only developed country where home births are widespread. To account for endogeneity...... in location of birth, we exploit the exogenous variation in distance from a mother’s residence to the closest hospital. We find that giving birth in a hospital leads to substantial reductions in newborn mortality. We provide suggestive evidence that proximity to medical technologies may be an important...

  1. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  2. The effect of net foreign assets on saving rate

    Directory of Open Access Journals (Sweden)

    Ben David Nissim

    2014-01-01

    Full Text Available Observing empirical data we find that many countries try to delay the decision of increasing saving rate in order to avoid a decrease of the living standards. However the delay leads a deterioration of countries financial stability. We present a simple theoretical model that connects between countries' saving rate and their net foreign assets. Using cross section data set of 135 countries in 2010 we estimated the econometric relation between saving rate in 2010 as dependent variable and two explanatory variables: the current account in 2010 and the aggregated current account during 1980-2010. Our findings show that industrial countries in a bad financial state tend to decrease their saving rate as external debt is larger causing to deterioration in external debt while countries with good financial state tend to increase their saving rate and the tendency increase as financial state becomes better. Only in countries with a very large external debt saving rate tends to grow. The results point that gross foreign debt will keep increasing and will worsen world financial state causing increased risk of getting into a world crisis.

  3. 12 CFR 561.43 - Savings association.

    Science.gov (United States)

    2010-01-01

    ..., chartered under section 5 of the Act, or a building and loan, savings and loan, or homestead association, or... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings association. 561.43 Section 561.43... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.43 Savings association. The term savings association means a...

  4. Electricity saving in households-A social cognitive approach

    International Nuclear Information System (INIS)

    Thogersen, John; Gronhoj, Alice

    2010-01-01

    We propose a conceptual framework for understanding the (lack of) energy saving efforts of private households based on Bandura's (1986) social cognitive theory. Results from applying this framework on a sample of Danish private electricity consumers are presented and it is concluded (a) that households' electricity consumption depends on both structural and motivational factors, (b) that their electricity saving effort depends on the strength of their internalized norms or self-expectations and on self-efficacy related factors, and (c) that there are predictable patterns of interaction among household members that influence their electricity consumption. The results suggest two approaches to promote electricity saving in households: (1) to change the socio-structural environment to be more facilitating for energy saving and empower householders to be more effective in their striving towards this goal through improved feedback about their household's electricity consumption and (2) social norms marketing, communicating social expectations and others' successful electricity saving achievements. - Research highlights: →A combination of survey and meter reading data is used to analyze energy saving in households. →Up to two adults from each household answered the questionnaire. →Dyadic data analysis is used to investigate interactions between household members. →Both structural and motivational factors account for households' electricity consumption. →Electricity saving efforts depends on internalized norms, self-efficacy and social interaction.

  5. Electricity saving in households-A social cognitive approach

    Energy Technology Data Exchange (ETDEWEB)

    Thogersen, John, E-mail: jbt@asb.d [Aarhus University, School of Business and Social Sciences, Department of Marketing, Haslegaardsvej 10, DK-8210 Aarhus (Denmark); Gronhoj, Alice, E-mail: alg@asb.d [Aarhus University, School of Business and Social Sciences, Department of Marketing, Haslegaardsvej 10, DK-8210 Aarhus (Denmark)

    2010-12-15

    We propose a conceptual framework for understanding the (lack of) energy saving efforts of private households based on Bandura's (1986) social cognitive theory. Results from applying this framework on a sample of Danish private electricity consumers are presented and it is concluded (a) that households' electricity consumption depends on both structural and motivational factors, (b) that their electricity saving effort depends on the strength of their internalized norms or self-expectations and on self-efficacy related factors, and (c) that there are predictable patterns of interaction among household members that influence their electricity consumption. The results suggest two approaches to promote electricity saving in households: (1) to change the socio-structural environment to be more facilitating for energy saving and empower householders to be more effective in their striving towards this goal through improved feedback about their household's electricity consumption and (2) social norms marketing, communicating social expectations and others' successful electricity saving achievements. - Research highlights: {yields}A combination of survey and meter reading data is used to analyze energy saving in households. {yields}Up to two adults from each household answered the questionnaire. {yields}Dyadic data analysis is used to investigate interactions between household members. {yields}Both structural and motivational factors account for households' electricity consumption. {yields}Electricity saving efforts depends on internalized norms, self-efficacy and social interaction.

  6. Quick, save the ozone

    International Nuclear Information System (INIS)

    Weber, J.

    1993-01-01

    Last December, after an all-out, nearly $500 million development effort, an Imperial Chemical Industries (ICI) plant in Louisiana was the first world-scale US facility to start pumping out HFC 134a, an alternative to CFC12, the chemical that accounts for more than 50% of CFC use. The saga of 134a is an object lesson in how a global crisis can compel governments and companies to transform technology far faster than either thought possible. With deadlines for phasing out CFCs closing in, ICI and its rivals, Du Pont and Elf, developed technology speedily by constructing factories even while their choice molecules were still being tested. ICI slashed the time it takes to commercialize a technology from the industry norm of more than a decade to only five years. If companies are forced to act on environmental issues, they do it

  7. Long-run savings and investment strategy optimization.

    Science.gov (United States)

    Gerrard, Russell; Guillén, Montserrat; Nielsen, Jens Perch; Pérez-Marín, Ana M

    2014-01-01

    We focus on automatic strategies to optimize life cycle savings and investment. Classical optimal savings theory establishes that, given the level of risk aversion, a saver would keep the same relative amount invested in risky assets at any given time. We show that, when optimizing lifecycle investment, performance and risk assessment have to take into account the investor's risk aversion and the maximum amount the investor could lose, simultaneously. When risk aversion and maximum possible loss are considered jointly, an optimal savings strategy is obtained, which follows from constant rather than relative absolute risk aversion. This result is fundamental to prove that if risk aversion and the maximum possible loss are both high, then holding a constant amount invested in the risky asset is optimal for a standard lifetime saving/pension process and outperforms some other simple strategies. Performance comparisons are based on downside risk-adjusted equivalence that is used in our illustration.

  8. Long-Run Savings and Investment Strategy Optimization

    Directory of Open Access Journals (Sweden)

    Russell Gerrard

    2014-01-01

    Full Text Available We focus on automatic strategies to optimize life cycle savings and investment. Classical optimal savings theory establishes that, given the level of risk aversion, a saver would keep the same relative amount invested in risky assets at any given time. We show that, when optimizing lifecycle investment, performance and risk assessment have to take into account the investor’s risk aversion and the maximum amount the investor could lose, simultaneously. When risk aversion and maximum possible loss are considered jointly, an optimal savings strategy is obtained, which follows from constant rather than relative absolute risk aversion. This result is fundamental to prove that if risk aversion and the maximum possible loss are both high, then holding a constant amount invested in the risky asset is optimal for a standard lifetime saving/pension process and outperforms some other simple strategies. Performance comparisons are based on downside risk-adjusted equivalence that is used in our illustration.

  9. Overview of contractual savings institutions

    OpenAIRE

    Vittas, Dimitri; Skully, Michael

    1991-01-01

    Contractual savings institutions include national provident funds, life insurance companies, private pension funds, and funded social pension insurance systems. They have long-term liabilities and stable cash flows and are therefore ideal providers of term finance, not only to government and industry, but also to municipal authorities and the housing sector. Except for Singapore, Malaysia, and a few other countries, most developing countries have small and insignificant contractual savings in...

  10. The rise of corporate savings

    OpenAIRE

    Roc Armenter

    2012-01-01

    Over the past few decades, several developed economies have experienced large changes in how much households and firms save. In fact, a sharp increase in firms’ savings behavior has changed the net position of the (nonfinancial) corporate sector vis-à-vis the rest of the economy. ; Why have firms in the business of producing goods or services become lenders? This is quite at odds with traditional models of corporate finance, which suggest that firms issue debt and equity to fund their operati...

  11. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  12. Can this merger be saved?

    Science.gov (United States)

    Cliffe, S

    1999-01-01

    In this fictional case study, a merger that looked like a marriage made in heaven to those at corporate headquarters is feeling like an infernal union to those on the ground. The merger is between Synergon Capital, a U.S. financial-services behemoth, and Beauchamp, Becker & Company, a venerable British financial-services company with strong profits and an extraordinarily loyal client base of wealthy individuals. Beauchamp also boasts a strong group of senior managers led by Julian Mansfield, a highly cultured and beloved patriarch who personifies all that's good about the company. Synergon isn't accustomed to acquiring such companies. It usually encircles a poorly managed turnaround candidate and then, once the deal is done, drops a neutron bomb on it, leaving file cabinets and contracts but no people. Before acquiring Beauchamp, Synergon's macho men offered loud assurances that they would leave the tradition-bound company alone-provided, of course, that Beauchamp met the ambitious target numbers and showed sufficient enthusiasm for cross-selling Synergon's products to its wealthy clients. In charge of making the acquisition work is Nick Cunningham, one of Synergon's more thoughtful executives. Nick, who was against the deal from the start, is the face and voice of Synergon for Julian Mansfield. And Mansfield, in his restrained way, is angry at the constant flow of bureaucratic forms, at the rude demands for instant information, at the peremptory changes. He's even dropping broad hints at retirement. Nick has already been warned: if Mansfield goes, you go. Six commentators advise Nick on how to save his job by bringing peace and prosperity to the feuding couple.

  13. 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.

  14. Why Policymakers Should Care about Children's Savings. Creating a Financial Stake in College: Report I of IV

    Science.gov (United States)

    Elliott, William, III

    2012-01-01

    "Creating a Financial Stake in College" is a four-part series of reports that focuses on the relationship between children's savings and improving college success. This series examines: (1) why policymakers should care about savings, (2) the relationship between inequality and bank account ownership, (3) the connections between savings and college…

  15. Mental health and retirement savings: Confounding issues with compounding interest.

    Science.gov (United States)

    Bogan, Vicki L; Fertig, Angela R

    2018-02-01

    The questionable ability of the U.S. pension system to provide for the growing elderly population combined with the rising number of people affected by depression and other mental health issues magnifies the need to understand how these household characteristics affect retirement. Mental health problems have a large and significant negative effect on retirement savings. Specifically, psychological distress is associated with decreasing the probability of holding retirement accounts by as much as 24 percentage points and decreasing retirement savings as a share of financial assets by as much as 67 percentage points. The magnitude of these effects underscores the importance of employer management policy and government regulation of these accounts to help ensure households have adequate retirement savings. Copyright © 2017 John Wiley & Sons, Ltd.

  16. Eating to save wildlife

    DEFF Research Database (Denmark)

    Gjerris, Mickey; Birkved, Morten; Gamborg, Christian

    2016-01-01

    are to work for sustainability and species conservation – should food served in zoos be part of considerations – and to what extent? To answer this question the paper presents the goals of EAZA along with environmental impact profiles, relying on previously published life cycle assessments of the entirety (i......According to the European Association of Zoos and Aquaria (EAZA, 2016) their mission is ”to facilitate cooperation…towards the goals of education, research and conservation”. Livestock production is one of the leading causes of often-irreversible land use changes, greenhouse gas emissions, loss...... of biodiversity and different types of environmental degradation – all affecting wildlife negatively, and hence undermining conservation policies that aim to protect individuals, populations and species. But what is the link between livestock production and zoos and aquariums? One link, putting it a bit boldly...

  17. About "Save the Children Committee (India)".

    Science.gov (United States)

    1996-01-01

    This article describes the activity among charitable committees to provide education and shelter to orphans and homeless children in India. "Save The Children Committee" of the All India Women's Conference began operations during the Bengal famine of 1943 by providing shelter to children who were homeless or did not know where their parents were. The Bengal Relief Committee also provided shelters, which later became Children's Homes, which were operated by the Save The Children Committee. Funding support for the homes came from individual donors and organizations. The Bengal government provided Rs.25/month/child for 450 children. Children's homes were set up in Phola, Mymensingh, and Brahmanberia, in the present day Bangladesh, and in Bankura. The Committee took over homes in Mahishadal, Khagda, and Belbeni. After 1948, the Children's Homes in East Pakistan were transferred to India. In 1952, several Children's Committees merged. Funds were supplied by international organizations. Government support levels varied over time. Schools for orphans changed from an emphasis on self-reliance and work to ordinary schooling. Brief descriptions are provided for homes at Pifa, Mangalgunge in Bongaon Subdivision, Thakurpukur in 24-Parganas, and Khagda in Midnapore district. For example, the home at Khagda was begun by the Bengal Relief Committee at the time of the famine of 1944. Save The Children Committee took over its operations in 1946. It is now a home for 21 boys. The boys have access to a good high school, have achieved academically, and received respect from the community.

  18. 76 FR 16477 - General Reporting and Recordkeeping by Savings Associations and Savings and Loan Holding Companies

    Science.gov (United States)

    2011-03-23

    ... Savings Associations and Savings and Loan Holding Companies AGENCY: Office of Thrift Supervision (OTS...), 12 CFR 562.4 (audit of savings association, savings and loan holding company, or affiliate), 12 CFR... the savings association), 12 CFR 584.1(f) (books and records of each savings and loan holding company...

  19. A Basic Library for Savings Institutions. Third Edition.

    Science.gov (United States)

    Skeen, Molly M., Comp.; Wessell, Deborah P., Comp.

    This booklet provides brief descriptions of approximately 180 books, journals, looseleaf services, and reference materials pertinent to the thrift industry. It is noted that the bibliography can be used to establish a savings institution library or to update the collection of an existing one. Topics covered include accounting, data processing,…

  20. A Basic Library for Savings Institutions. Second Edition.

    Science.gov (United States)

    Skeen, Molly M.; Wessell, Deborah P.

    This booklet provides brief descriptions of approximately 115 books, journals, looseleaf services, and reference materials pertinent to the thrift industry. It is noted that the bibliography can be used to establish a savings institution library or to update the collection of an existing one. Topics covered include finance, accounting, interest…

  1. Potential Cost Savings Ideas for FAA and Users

    Science.gov (United States)

    1997-06-04

    The intent of this paper is to catalogue potential cost-savings ideas which : impact both the FAA and the aviation community. These ideas have come from : various sources including MITRE, Coopers & Lybrand (C&L), FAA studies, General : Accounting Off...

  2. The energy saving manual; Das Energiesparbuch

    Energy Technology Data Exchange (ETDEWEB)

    Goetze, Monika; Pinn, Gudrun

    2009-07-01

    The constant increase in the cost of electric power, petroleum, gasoline and gas burden the household budget. At the same time, greenhouse gases are speeding up global warming alarmingly. It is time to reconsider our style of living. This guide presents simple and practical hints to reduce energy costs and protect the climate. Exemplary calculations show how up to 1100 Euro can be saved per household member and per annum. Subjects: Identifying fields of excess energy consumption; No wasting of electricity, heat, and warm water; Food, shopping and climate; Mobility and climate protection; How to establish an individual energy conservation profile. (orig.)

  3. An empirical study of the substitution of foreign for domestic savings in Brazil

    Directory of Open Access Journals (Sweden)

    Luiz Carlos Bresser-Pereira

    2014-01-01

    Full Text Available This study aims to investigate the relations between the level of the real exchange rate, foreign savings and domestic savings in Brazil. The appreciation of the domestic currency caused by financing the current account deficit reduces the expected profit rate in the tradable goods industry, leading to a drop in domestic savings and the substitution of foreign for domestic savings. An econometric analysis of the Brazilian economy indicates a stable long-term relation between the exchange rate and domestic savings, and that relative devaluations of the real exchange rate positively and significantly affect domestic savings in 1994–2013. The estimations’ results persist even after the period is divided into two samples, after tests showing the presence of a structural break in the model in 2002. In addition, the results of the estimations performed on the two samples confirm the presence of substitution of foreign for domestic savings.

  4. The Energy Saving Potential of Occupancy-Based Lighting Control Strategies in Open-Plan Offices: The Influence of Occupancy Patterns

    Directory of Open Access Journals (Sweden)

    Christel de Bakker

    2017-12-01

    Full Text Available Occupancy-based lighting control strategies have been proven to be effective in diminishing offices’ energy consumption. These strategies have typically worked by controlling lighting at the room level but, recently, lighting systems have begun to be equipped with sensors on a more fine-grained level, enabling lighting control at the desk level. For some office cases, however, the savings gained using this strategy may not outweigh the costs and design efforts compared to room control. This is because, in some offices, individual occupancy patterns are similar, hence the difference in savings between desk and room control would be minimal. This study examined the influence of occupancy pattern variance within an office space on the relative energy savings of control strategies with different control zone sizes. We applied stochastic modeling to estimate the occupancy patterns, as this method can account for uncertainty. To validate our model, simulation results were compared to earlier studies and real measurements, which demonstrated that our simulations provided realistic occupancy patterns. Next, office cases varying in both job-function type distribution and office policy were investigated on energy savings potential to determine the influence of occupancy pattern variance. The relative energy savings potential of the different control strategies differed minimally for the test cases, suggesting that variations in individual occupancy patterns negligibly influence energy savings. In all cases, lighting control at the desk level showed a significantly higher energy savings potential than strategies with lower control zone granularity, suggesting that it is useful to implement occupancy-based lighting at the desk level in all office cases. This strategy should, thus, receive more attention from both researchers and lighting designers.

  5. Do Savings Mediate Changes in Adolescents' Future Orientation and Health-Related Outcomes? Findings From Randomized Experiment in Uganda.

    Science.gov (United States)

    Karimli, Leyla; Ssewamala, Fred M

    2015-10-01

    This present study tests the proposition that an economic strengthening intervention for families caring for AIDS-orphaned adolescents would positively affect adolescent future orientation and psychosocial outcomes through increased asset accumulation (in this case, by increasing family savings). Using longitudinal data from the cluster-randomized experiment, we ran generalized estimating equation models with robust standard errors clustering on individual observations. To examine whether family savings mediate the effect of the intervention on adolescents' future orientation and psychosocial outcomes, analyses were conducted in three steps: (1) testing the effect of intervention on mediator; (2) testing the effect of mediator on outcomes, controlling for the intervention; and (3) testing the significance of mediating effect using Sobel-Goodman method. Asymmetric confidence intervals for mediated effect were obtained through bootstrapping-to address the assumption of normal distribution. Results indicate that participation in a matched Child Savings Account (CSA) program improved adolescents' future orientation and psychosocial outcomes by reducing hopelessness, enhancing self-concept, and improving adolescents' confidence about their educational plans. However, the positive intervention effect on adolescent future orientation and psychosocial outcomes was not transmitted through saving. In other words, participation in the matched CSA program improved adolescent future orientation and psychosocial outcomes regardless of its impact on reported savings. Further research is necessary to understand exactly how participation in economic strengthening interventions, for example, those that employ matched CSAs, shape adolescent future orientation and psychosocial outcomes: what, if not savings, transmits the treatment effect and how? Copyright © 2015 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  6. Recording and Audit of Resource Saving Innovations at Modern Industrial Companies

    Directory of Open Access Journals (Sweden)

    I. M.

    2017-05-01

    Full Text Available Resource saving and energy saving are essential components of “energy security” problem in all the countries, which raises the importance of analysis and revision of approaches to organization of recording and audit of resource saving innovations at industrial companies. The article’s objective is to study organization of recording and audit of resource saving technologies at industrial companies. A review of resource saving purposes and methods is given. For accounting purposes, innovations in resource saving are recorded now as intangible assets. Recording of resource saving innovations and technologies at industrial companies is confined to recording of transactions on creation or acquisition of patent rights objects and intellectual property objects. The author’s approach to organization of audit by the conformity of resource saving innovations with M. Porter’s test is proposed. Data showing success story of a Ukrainian company manufacturing polyurethane foam sealant PENADO in the aerosol dispenser is used to confirm that Ukraine does have potentials to introduce and utilize resource saving technologies, including energy saving ones. The proposed model for recording and audit of resource saving innovations should be used in strategic planning of resource saving innovations at the companies incorporated in industrial groups or holdings. Using this model, a company can reveal and assess the mismatch between amounts of resources that can be allocated in innovation and real capacities for introducing innovative resource saving technologies, and factors having the strongest impact on recourse saving innovations at companies incorporated in one financial and industrial group or holding. The proposed model accounts for the specific operative conditions in holdings and tough conditions for business operation of industrial companies in Ukraine.

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

    Directory of Open Access Journals (Sweden)

    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.

  8. Control Evaluation Information System Savings

    Directory of Open Access Journals (Sweden)

    Eddy Sutedjo

    2011-05-01

    Full Text Available The purpose of this research is to evaluate the control of information system savings in the banking and to identify the weaknesses and problem happened in those saving systems. Research method used are book studies by collecting data and information needed and field studies by interview, observation, questioner, and checklist using COBIT method as a standard to assess the information system control of the company. The expected result about the evaluation result that show in the problem happened and recommendation given as the evaluation report and to give a view about the control done by the company. Conclusion took from this research that this banking company has met standards although some weaknesses still exists in the system.Index Terms - Control Information System, Savings

  9. Improved methods to evaluate realised energy savings

    NARCIS (Netherlands)

    Boonekamp, P.G.M.

    2005-01-01

    This thesis regards the calculation of realised energy savings at national and sectoral level, and the policy contribution to total savings. It is observed that the results of monitoring and evaluation studies on realised energy savings are hardly applied in energy saving policy. Causes are the lack

  10. Survey of industrial radioisotope savings

    International Nuclear Information System (INIS)

    1965-01-01

    Only three decades after the discovery of artificial radioactivity and two after radioisotopes became available in quantity, methods employing these as sources or tracers have found widespread use, not only in scientific research, but also in industrial process and product control. The sums spent by industry on these new techniques amount to millions of dollars a year. Realizing the overall attitude of industry to scientific progress - to accept only methods that pay relatively quickly - one can assume that the economic benefits must be of a still larger order of magnitude. In order to determine the extent to which radioisotopes are in daily use and to evaluate the economic benefits derived from such use, IAEA decided to make an 'International Survey on the Use of Radioisotopes in Industry'. In 1962, the Agency invited a number of its highly industrialized Member States to participate in this Survey. Similar surveys had been performed in various countries in the 1950's. However, the approaches and also the definition of the economic benefits differed greatly from one survey to another. Hence, the Agency's approach was to try to persuade all countries to conduct surveys at the same time, concerning the same categories of industries and using the same terms of costs, savings, etc. In total, 24 Member States of the Agency agreed to participate in the survey and in due course they submitted contributions. The national reports were discussed at a 'Study Group Meeting on Radioisotope Economics', convened in Vienna in March 1964. Based upon these discussions, the national reports have been edited and summarized. A publication showing the administration of the Survey and providing all details is now published by the Agency. From the publication it is evident that in general the return of technical information was quite high, of the order of 90%, but, unfortunately the economic response was much lower. However, most of the reports had some bearing on the economic aspects

  11. An analysis of the inter-relationship between savings product usage ...

    African Journals Online (AJOL)

    The article maintains that improved participation in the financial services industries seems to be dependent on satisfaction levels regarding financial services product usage. Empirical evidence shows that higher usage and higher satisfaction regarding basic savings products such as savings accounts, money market ...

  12. 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.

  13. Good practice in saving energy at school

    Science.gov (United States)

    Veronesi, Paola; Bonazzi, Enrico

    2014-05-01

    We teach students between 14 and 18 years old at a high school in Italy. In the first class, one of the topics we treat is related to the atmosphere. The students learn the composition of air, the importance of the natural greenhouse effect in keeping the average temperature of the planet and how human activity is increasing the level of greenhouse gases, enhancing greenhouse effect and causing global warming. It is possible to reach this knowledge using different materials and methods such as schoolbooks, articles, websites or films, individual or group work, but as students gradually become aware of the problem of climate change due to global warming, it is necessary to propose a solution that can be experienced and measured by students. This is the aim of the project "Switch off the light, to switch on the future". The project doesn't need special materials to be carried out but all the people in the community who work and "live" at school should participate in it. The project deals directly with saving electric energy, by changing the habits of the use of electricity. Saving electric energy means saving CO2 emitted to atmosphere, and consequently contributing to the reduction of greenhouse gases emission. Normally, lights in the school are switched on in the early morning and switched off at the end of lessons. Nobody is responsible to turn out the lights in classes, so students choose one or two "Light guardians" who are responsible for the light management. Simple rules for light management are written and distributed in the classes so that the action of saving energy is spread all over the school. One class participates in the daily data collection from the electricity meter, before and after the beginning of the action. At the end of the year the data are treated and presented to the community, verifying if the electric consumption has been cut down or not. This presentation is public, with students who directly introduce collected data, results and

  14. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  15. The Saving Behaviour of a Two Person Household

    DEFF Research Database (Denmark)

    Browning, Martin

    and portfolio choice taking into account differences in preferences for saving. The model is a non-cooperative game in which each person can use their own current income to contribute to current (household) consumption or to a range of assets. The results derived are in marked contrast to 'unitary' models...... on the distribution of income within the household. It is also shown that the introduction of an actuarially fair state pension scheme may have non-neutral effects on saving. Finally it is shown that households may invest in both an annuity and insurance for the same person which is not possible in a unitary model...

  16. 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.

  17. Social Capital and Savings Behaviour

    DEFF Research Database (Denmark)

    Newman, Carol; Tarp, Finn; Van Den Broeck, Katleen

    We explore the extent to which social capital can play a role in imparting information about the returns to saving where potential knowledge gaps and mistrust exists. Using data from Vietnam we find strong evidence to support the hypothesis that information transmitted via reputable social...

  18. Save the Boulders Beach Penguins

    Science.gov (United States)

    Sheerer, Katherine; Schnittka, Christine

    2012-01-01

    Maybe it's the peculiar way they walk or their cute little suits, but students of all ages are drawn to penguins. To meet younger students' curiosity, the authors adapted a middle-school level, penguin-themed curriculum unit called Save the Penguins (Schnittka, Bell, and Richards 2010) for third-grade students. The students loved learning about…

  19. Effects of heat and electricity saving measures in district-heated multistory residential buildings

    International Nuclear Information System (INIS)

    Truong, Nguyen Le; Dodoo, Ambrose; Gustavsson, Leif

    2014-01-01

    Highlights: • We analyzed the potential for energy savings in district heated buildings. • Measures that reduce more peak load production give higher primary energy savings. • Efficient appliances increase heat demand but give net primary energy savings. • Efficient appliances give the largest net primary energy savings. - Abstract: The effects of heat and electricity saving measures in district-heated buildings can be complex because these depend not only on how energy is used on the demand side but also on how energy is provided from the supply side. In this study, we analyze the effects of heat and electricity saving measures in multistory concrete-framed and wood-framed versions of an existing district-heated building and examine the impacts of the reduced energy demand on different district heat (DH) production configurations. The energy saving measures considered are for domestic hot water reduction, building thermal envelope improvement, ventilation heat recovery (VHR), and household electricity savings. Our analysis is based on a measured heat load profile of an existing DH production system in Växjö, Sweden. Based on the measured heat load profile, we model three minimum-cost DH production system using plausible environmental and socio-political scenarios. Then, we investigate the primary energy implications of the energy saving measures applied to the two versions of the existing building, taking into account the changed DH demand, changed cogenerated electricity, and changed electricity use due to heat and electricity saving measures. Our results show that the difference between the final and primary energy savings of the concrete-framed and wood-framed versions of the case-study building is minor. The primary energy efficiency of the energy saving measures depends on the type of measure and on the composition of the DH production system. Of the various energy saving measures explored, electricity savings give the highest primary energy savings

  20. Heat Saving Strategies in Sustainable Smart Energy Systems

    DEFF Research Database (Denmark)

    Lund, Henrik; Thellufsen, Jakob Zinck; Aggerholm, Søren

    that a least‐cost strategy will be to provide approximately 2/3 of the heat demand from district heating and the rest from individual heat pumps. Keywords: Energy Efficiency, Renewable energy, Heating strategy, Heat savings, District heating, Smart energy......One of the important issues related to the implementation of future sustainable smart energy systems based on renewable energy sources is the heating of buildings. Especially, when it comes to long‐term investment in savings and heating infrastructures it is essential to identify long‐term least......‐cost strategies. With Denmark as a case, this paper investigates to which extent heat should be saved rather than produced and to which extent district heating infrastructures, rather than individual heating solutions, should be used. Based on a concrete proposal to implement the Danish governmental long...

  1. Heat Saving Strategies in Sustainable Smart Energy Systems

    Directory of Open Access Journals (Sweden)

    Henrik Lund

    2014-06-01

    Full Text Available This paper investigates to which extent heat should be saved rather than produced and to which extent district heating infrastructures, rather than individual heating solutions, should be used in future sustainable smart energy systems. Based on a concrete proposal to implement the Danish governmental 2050 fossil-free vision, this paper identifies marginal heat production costs and compares these to marginal heat savings costs for two different levels of district heating. A suitable least-cost heating strategy seems to be to invest in an approximately 50% decrease in net heat demands in new buildings and buildings that are being renovated anyway, while the implementation of heat savings in buildings that are not being renovated hardly pays. Moreover, the analysis points in the direction that a least-cost strategy will be to provide approximately 2/3 of the heat demand from district heating and the rest from individual heat pumps.

  2. 76 FR 31680 - General Reporting and Recordkeeping by Savings Associations and Savings and Loan Holding Companies

    Science.gov (United States)

    2011-06-01

    ... Savings Associations and Savings and Loan Holding Companies AGENCY: Office of Thrift Supervision (OTS... Savings and Loan Holding Companies. OMB Number: 1550-0011. Form Number: N/A. Description: This information...), 12 CFR 562.4 (audit of savings association, savings and loan holding company, or affiliate), 12 CFR...

  3. 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....

  4. Calculating cost savings in utilization management.

    Science.gov (United States)

    MacMillan, Donna

    2014-01-01

    A major motivation for managing the utilization of laboratory testing is to reduce the cost of medical care. For this reason it is important to understand the basic principles of cost accounting in the clinical laboratory. The process of laboratory testing includes three distinct components termed the pre-analytic, analytic and post-analytic phases. Utilization management efforts may impact the cost structure of these three phases in different ways depending on the specific details of the initiative. Estimates of cost savings resulting from utilization management programs reported in the literature have often been fundamentally flawed due to a failure to understand basic concepts such as the difference between laboratory costs versus charges and the impact of reducing laboratory test volumes on the average versus marginal cost structure in the laboratory. This article will provide an overview of basic cost accounting principles in the clinical laboratory including both job order and process cost accounting. Specific examples will be presented to illustrate these concepts in various different scenarios. © 2013.

  5. Quantifying Adoption Rates and Energy Savings Over Time for Advanced Manufacturing Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Hanes, Rebecca [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Carpenter Petri, Alberta C [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Riddle, Matt [Argonne National Laboratory; Graziano, Diane [Argonne National Laboratory

    2017-10-09

    Energy-efficient manufacturing technologies can reduce energy consumption and lower operating costs for an individual manufacturing facility, but increased process complexity and the resulting risk of disruption means that manufacturers may be reluctant to adopt such technologies. In order to quantify potential energy savings at scales larger than a single facility, it is necessary to account for how quickly and how widely the technology will be adopted by manufacturers. This work develops a methodology for estimating energy-efficient manufacturing technology adoption rates using quantitative, objectively measurable technology characteristics, including energetic, economic and technical criteria. Twelve technology characteristics are considered, and each characteristic is assigned an importance weight that reflects its impact on the overall technology adoption rate. Technology characteristic data and importance weights are used to calculate the adoption score, a number between 0 and 1 that represents how quickly the technology is likely to be adopted. The adoption score is then used to estimate parameters for the Bass diffusion curve, which quantifies the change in the number of new technology adopters in a population over time. Finally, energy savings at the sector level are calculated over time by multiplying the number of new technology adopters at each time step with the technology's facility-level energy savings. The proposed methodology will be applied to five state-of-the-art energy-efficient technologies in the carbon fiber composites sector, with technology data obtained from the Department of Energy's 2016 bandwidth study. Because the importance weights used in estimating the Bass curve parameters are subjective, a sensitivity analysis will be performed on the weights to obtain a range of parameters for each technology. The potential energy savings for each technology and the rate at which each technology is adopted in the sector are quantified

  6. COMPUTER MODELLING OF ENERGY SAVING EFFECTS

    Directory of Open Access Journals (Sweden)

    Marian JANCZAREK

    2016-09-01

    Full Text Available The paper presents the analysis of the dynamics of the heat transfer through the outer wall of the thermal technical spaces, taking into account the impact of the sinusoidal nature of the changes in atmospheric temperature. These temporal variations of the input on the outer surface of the chamber divider result at the output of the sinusoidal change on the inner wall of the room, but suitably suppressed and shifted in phase. Properly selected phase shift is clearly important for saving energy used for the operation associated with the maintenance of a specific regime of heat inside the thermal technical chamber support. Laboratory tests of the model and the actual object allowed for optimal design of the chamber due to the structure of the partition as well as due to the orientation of the geographical location of the chamber.

  7. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

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

  8. Alberta Heritage Savings Trust Fund : 1998 annual report

    International Nuclear Information System (INIS)

    1999-01-01

    A review of the Alberta Heritage Savings Trust Fund as it operated under the new investment framework established in 1997 was presented. The new statutory mission of the Fund is to provide stewardship of the savings from Alberta's non-renewable resources by providing the greatest financial returns on those savings for current and future generations of Albertans. In 1998, the Fund earned $947 million in income with nearly $25 million of income being retained to ensure that the value of the Fund grows to off-set the effects of inflation. Net assets of the Fund on March 31, 1998 was $ 12.3 billion. Operation of the Fund, the accounting method used, and details about the Transition Portfolio and the Endowment Portfolio are provided. An assessment of Alberta's economic climate accompanies the auditor's report and the detailed financial statements of the Fund. tabs

  9. Energy savings potential from energy-conserving irrigation systems

    Energy Technology Data Exchange (ETDEWEB)

    Wilfert, G.L.; Patton, W.P.; Harrer, B.J.; Clark, M.A.

    1982-11-01

    This report systematically compares, within a consistent framework, the technical and economic characteristics of energy-conserving irrigation systems with those of conventional irrigation systems and to determine total energy savings. Levelized annual costs of owning and operating both energy-conserving and conventional irrigation systems have been developed and compared for all 17 states to account for the differences in energy costs and irrigation conditions in each state. Market penetration of energy-conserving systems is assessed for those systems having lower levelized annual costs than conventional systems performing the same function. Annual energy savings were computed by matching the energy savings per system with an assumed maximum market penetration of 100 percent in those markets where the levelized annual costs of energy-conserving systems are lower than the levelized annual costs of conventional systems.

  10. The carbon buster's home energy handbook : slowing climate change and saving money

    International Nuclear Information System (INIS)

    Stoyke, G.

    2007-01-01

    This book presented solutions for reducing household energy use and environmental impacts. It is intended for those who are concerned about global warming, rising fuel costs and environmental stewardship. It included practical suggestions and clearly explained measures that can help an individual reduce their greenhouse gas emissions and save money on energy bills. It listed best choices that individuals can make to contribute to a more sustainable world by reducing their carbon footprint. In addition to providing tips for saving energy and money, the book provided tools to weigh various energy efficiency options. It focused on products and technologies that can solve the problem of household contributions to the greenhouse gas problem by making good buying choices. It was shown that the intelligent use of appropriate technology can help avoid environmental problems. A detailed carbon accounting for a typical North American family's carbon emissions was presented along with strategies to reduce emissions by up to 73 per cent. The measures that yield the highest return for the environment and the wallet were evaluated. For example, the effectiveness of solar panels versus buying a hybrid car was measured, along with the cost in buying a $500 fridge that uses 800 kWh of power per year. The Carbon Buster strategies described in this book have an average annual return of 32 per cent. refs., tabs., figs

  11. Theoretical, Methodological, and Empirical Approaches to Cost Savings: A Compendium

    Energy Technology Data Exchange (ETDEWEB)

    M Weimar

    1998-12-10

    This publication summarizes and contains the original documentation for understanding why the U.S. Department of Energy's (DOE's) privatization approach provides cost savings and the different approaches that could be used in calculating cost savings for the Tank Waste Remediation System (TWRS) Phase I contract. The initial section summarizes the approaches in the different papers. The appendices are the individual source papers which have been reviewed by individuals outside of the Pacific Northwest National Laboratory and the TWRS Program. Appendix A provides a theoretical basis for and estimate of the level of savings that can be" obtained from a fixed-priced contract with performance risk maintained by the contractor. Appendix B provides the methodology for determining cost savings when comparing a fixed-priced contractor with a Management and Operations (M&O) contractor (cost-plus contractor). Appendix C summarizes the economic model used to calculate cost savings and provides hypothetical output from preliminary calculations. Appendix D provides the summary of the approach for the DOE-Richland Operations Office (RL) estimate of the M&O contractor to perform the same work as BNFL Inc. Appendix E contains information on cost growth and per metric ton of glass costs for high-level waste at two other DOE sites, West Valley and Savannah River. Appendix F addresses a risk allocation analysis of the BNFL proposal that indicates,that the current approach is still better than the alternative.

  12. 75 FR 10993 - Save Your Vision Week, 2010

    Science.gov (United States)

    2010-03-10

    ... proclaim the first week in March of each year as ``Save Your Vision Week.'' NOW, THEREFORE, I, BARACK OBAMA... Your Vision Week, 2010 By the President of the United States of America A Proclamation While many... identified risk factors, early detection methods, and new treatments for many eye conditions, but individuals...

  13. Information Sources and Retirement Savings of Working Women

    Science.gov (United States)

    Hsua, Chungwen

    2016-01-01

    This study examined how retirement planning information search was related to retirement savings of working women. By controlling for sociodemographic variables, the study further explored factors associated with individual information sources for retirement planning. An online survey was developed to collect data from a national population,…

  14. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  15. 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...

  16. Bandwidth Study on Energy Use and Potential Energy Saving Opportunities in U.S. Pulp and Paper Manufacturing

    Energy Technology Data Exchange (ETDEWEB)

    Sabine Brueske, Caroline Kramer, Aaron Fisher

    2015-06-01

    Energy bandwidth studies of U.S. manufacturing sectors can serve as foundational references in framing the range (or bandwidth) of potential energy savings opportunities. This bandwidth study examines energy consumption and potential energy savings opportunities in U.S. pulp and paper manufacturing. The study relies on multiple sources to estimate the energy used in six individual process areas, representing 52% of sector-wide energy consumption. Energy savings opportunities for individual processes are based on technologies currently in use or under development; the potential savings are then extrapolated to estimate sector-wide energy savings opportunity

  17. Bandwidth Study on Energy Use and Potential Energy Saving Opportunities in U.S. Iron and Steel Manufacturing

    Energy Technology Data Exchange (ETDEWEB)

    Keith Jamison, Caroline Kramer, Sabine Brueske, Aaron Fisher

    2015-06-01

    Energy bandwidth studies of U.S. manufacturing sectors can serve as foundational references in framing the range (or bandwidth) of potential energy savings opportunities. This bandwidth study examines energy consumption and potential energy savings opportunities in U.S. iron and steel manufacturing. The study relies on multiple sources to estimate the energy used in six individual process areas and select subareas, representing 82% of sector-wide energy consumption. Energy savings opportunities for individual processes and subareas are based on technologies currently in use or under development; the potential savings are then extrapolated to estimate sector-wide energy savings opportunity.

  18. FY 1997 cost savings report

    International Nuclear Information System (INIS)

    Sellards, J.B.

    1998-01-01

    With the end of the cold war, funding for the Environmental Management program increased rapidly as nuclear weapons production facilities were shut down, cleanup responsibilities increased, and facilities were transferred to the cleanup program. As funding for the Environmental Management (EM) program began to level off in response to Administration and Congressional efforts to balance the Federal budget, the program redoubled its efforts to increase efficiency and get more productivity out of every dollar. Cost savings and enhanced performance are an integral pair of Hanford Site operations. FY1997 was the third year of a cost savings program that was initially defined in FY 1995. The definitions and process remained virtually the same as those used in FY 1996

  19. Energy savings in Polish buildings

    Energy Technology Data Exchange (ETDEWEB)

    Markel, L.C.; Gula, A.; Reeves, G.

    1995-12-31

    A demonstration of low-cost insulation and weatherization techniques was a part of phase 1 of the Krakow Clean Fossil Fuels and Energy Efficient Project. The objectives were to identify a cost-effective set of measures to reduce energy used for space heating, determine how much energy could be saved, and foster widespread implementation of those measures. The demonstration project focused on 4 11-story buildings in a Krakow housing cooperative. Energy savings of over 20% were obtained. Most important, the procedures and materials implemented in the demonstration project have been adapted to Polish conditions and applied to other housing cooperatives, schools, and hospitals. Additional projects are being planned, in Krakow and other cities, under the direction of FEWE-Krakow, the Polish Energie Cities Network, and Biuro Rozwoju Krakowa.

  20. Water Saving Strategies & Ecological Modernisation

    DEFF Research Database (Denmark)

    Hoffmann, Birgitte; Jensen, Jesper Ole; Elle, Morten

    2005-01-01

    Drawing on case studies of water saving campaigns and new collaborations, the pa-per will serve, on the one hand, as an interpretation of the water saving strategy in Co-penhagen in the light of Ecological Modernisation, and on the other hand, as a critical discussion of Ecological Modernisation...... as a frame for understanding resource manage-ment. The water management in Copenhagen has in recent years undergone a rather radi-cal transition. Along with strong drivers for resource management in the region the mu-nicipal water supplier has tested and implemented a number of initiatives to promote sus...... to 125 l/capita/day in 2002. A series of different strategies, targets and tools have been implemented: Emphasizing demand side instead of supply side, using and communicating indicators, formulating goals for reducing water consumption and developing learning processes in water management. A main...

  1. Cost savings through innovative technologies

    International Nuclear Information System (INIS)

    Lankford, J.M.; Jackson, J.P.

    1995-01-01

    Newly developed technologies can and already are saving money. Other technologies under development will provide solutions to problems which are currently impossible or too expensive to address, and still others will offer alternative strategies where baseline approaches are not acceptable to the public. All of these options will be considered as the nation decides what it wishes to accomplish, and fund, to clean up the nuclear weapons complex

  2. Electric power production contra electricity savings

    International Nuclear Information System (INIS)

    Schleisner, L.; Grohnheit, P.E.; Soerensen, H.

    1991-01-01

    The expansion of electricity-producing plants has, in Denmark until now, taken place in accordance with the demand for electricity. Recently, it has been suggested that the cost of the further development of such systems is greater than the cost of instigating and carrying out energy conservation efforts. The aim of the project was to evaluate the consequences for power producing plants of a reduction of the electricity consumption of end-users. A method for the analysis of the costs involved in the system and operation of power plants contra the costs that are involved in saving electricity is presented. In developing a model of this kind, consideration is given to the interplay of the individual saving project and the existing or future electricity supply. Thus it can be evaluated to what extent it would be advisable to substitute investments in the development of the capacity of the power plants with investments in the reduction of electricity consumption by the end users. This model is described in considerable detail. It will be tested in representative situations and locations throughout the Nordic countries. (AB) 17 refs

  3. Energy Savings From System Efficiency Improvements in Iowa's HVAC SAVE Program

    Energy Technology Data Exchange (ETDEWEB)

    Yee, S. [Partnership for Advanced Residential Retrofit, Chicago, IL (United States); Baker, J. [Partnership for Advanced Residential Retrofit, Chicago, IL (United States); Brand, L. [Partnership for Advanced Residential Retrofit, Chicago, IL (United States); Wells, J. [Partnership for Advanced Residential Retrofit, Chicago, IL (United States)

    2013-08-01

    The objective of this project is to explore the energy savings potential of maximizing furnace and distribution system performance by adjusting operating, installation, and distribution conditions. The goal of the Iowa HVAC System Adjusted and Verified Efficiency (SAVE) program is to train contractors to measure installed system efficiency as a diagnostic tool to ensure that the homeowner achieves the energy reduction target for the home rather than simply performing a tune-up on the furnace or having a replacement furnace added to a leaky system. The PARR research team first examined baseline energy usage from a sample of 48 existing homes, before any repairs or adjustments were made, to calculate an average energy savings potential and to determine which system deficiencies were prevalent. The results of the baseline study of these homes found that, on average, about 10% of the space heating energy available from the furnace was not reaching the conditioned space. In the second part of the project, the team examined a sample of 10 homes that had completed the initial evaluation for more in-depth study. For these homes, the diagnostic data shows that it is possible to deliver up to 23% more energy from the furnace to the conditioned space by doing system tune ups with or without upgrading the furnace. Replacing the furnace provides additional energy reduction. The results support the author's belief that residential heating and cooling equipment should be tested and improved as a system rather than a collection of individual components.

  4. 12 CFR 561.28 - Money Market Deposit Accounts.

    Science.gov (United States)

    2010-01-01

    ... 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR... more than six transfers per calendar month or statement cycle (or similar period) of at least four... savings association the depository savings association must either place funds in another account that the...

  5. 12 CFR 7.1018 - Automatic payment plan account.

    Science.gov (United States)

    2010-01-01

    ... 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... dividends at the current rate paid on regular savings accounts. The depositor, upon reaching a previously designated age, receives his or her accumulated savings and earned interest in installments of equal amounts...

  6. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  7. Life-cycle asset allocation with focus on retirement savings

    DEFF Research Database (Denmark)

    Konicz, Agnieszka Karolina

    We consider optimal asset allocation of a pension saver with uncertain lifetime. The objective is to maximize the expected utility of the retirement savings. The model accounts for characteristics of a pension saver given by her mortality risk, risk attitude, type of retirement contract, trading...... costs, taxes, and uncertain labor income. The problem is solved using a combination of a multi-stage stochastic linear programming (SLP) model and stochastic optimal control, such that the practical application is emphasized. Both solutions are integrated into the SLP formulation. The decisions...... schemes are considered with different payout possibilities: lump sum payment at retirement and payment in installments. Richard’s model is extended by introducing deferred labor income linear taxation of contributions to the pension savings. The first year decisions account moreover for aspects...

  8. SWEEP - Save Water & Energy Education Program

    Energy Technology Data Exchange (ETDEWEB)

    Sullivan, Gregory P.; Elliott, Douglas B.; Hillman, Tim C.; Hadley, Adam; Ledbetter, Marc R.; Payson, David R.

    2001-05-03

    The objective of this study was to develop, monitor, analyze, and report on an integrated resource-conservation program highlighting efficient residential appliances and fixtures. The sites of study were 50 homes in two water-constrained communities located in Oregon. The program was designed to maximize water savings to these communities and to serve as a model for other communities seeking an integrated approach to energy and water resource efficiency. The program included the installation and in-place evaluation of energy- and water-efficient devices including the following: horizontal axis clothes washers (and the matching clothes dryers), resource-efficient dishwashers, an innovative dual flush low-flow toilet, low-flow showerheads, and faucet aerators. The significance of this activity lies in its integrated approach and unique metering evaluation of individual end-use, aggregated residential total use, and system-wide energy and water benefits.

  9. Cost savings from extended life nuclear plants

    International Nuclear Information System (INIS)

    Forest, L.R. Jr.; Deutsch, T.R.; Schenler, W.W.

    1988-09-01

    This study assesses the costs and benefits of nuclear power plant life extension (NUPLEX) for the overall US under widely varying economic assumptions and compares these with alternative new coal- fired plants (NEWCOAL). It is found that NUPLEX saves future electricity consumers more than 3 cents/-kwh compared with NEWCOAL. The NUPLEX costs and benefits for existing individual US nuclear power plants under base-line, or most likely, assumptions are assessed to determine the effects of the basic plant design and plant age. While benefits vary widely, virtually all units would have a positive benefit from NUPLEX. The study also presents a cost-benefit analysis of the nuclear industry's planned advanced light water reactor (ALWR). It is concluded that ALWR offers electrical power at a substantially lower cost than NEWCOAL. 9 refs., 6 figs

  10. Energy Savings in a Market Economy

    DEFF Research Database (Denmark)

    Nørgaard, Jørgen

    1998-01-01

    The paper outlines the concept of energy savings as opposed to energy efficency. Afterwards are described briefly the up and down role of energy savings in recent Danish energy policy. It discusses the failure of leaving electricity savings and Integrated Resource Planning to the electricity...

  11. 24 CFR 221.1 - Savings clause.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Savings clause. 221.1 Section 221.1... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES LOW COST AND MODERATE INCOME MORTGAGE INSURANCE-SAVINGS CLAUSE Eligibility Requirements-Low Cost Homes-Savings Clause § 221.1...

  12. Consumer behaviours: Teaching children to save energy

    Science.gov (United States)

    Grønhøj, Alice

    2016-08-01

    Energy-saving programmes are increasingly targeted at children to encourage household energy conservation. A study involving the assignment of energy-saving interventions to Girl Scouts shows that a child-focused intervention can improve energy-saving behaviours among children and their parents.

  13. Life-cycle asset allocation with focus on retirement savings

    OpenAIRE

    Konicz, Agnieszka Karolina

    2013-01-01

    We consider optimal asset allocation of a pension saver with uncertain lifetime. The objective is to maximize the expected utility of the retirement savings. The model accounts for characteristics of a pension saver given by her mortality risk, risk attitude, type of retirement contract, trading costs, taxes, and uncertain labor income. The problem is solved using a combination of a multi-stage stochastic linear programming (SLP) model and stochastic optimal control, such that the practical a...

  14. Heat Saving Strategies in Sustainable Smart Energy Systems

    DEFF Research Database (Denmark)

    Lund, Henrik; Thellufsen, Jakob Zinck; Aggerholm, Søren

    2014-01-01

    This paper investigates to which extent heat should be saved rather than produced and to which extent district heating infrastructures, rather than individual heating solutions, should be used in future sustainable smart energy systems. Based on a concrete proposal to implement the Danish...... governmental 2050 fossil-free vision, this paper identifies marginal heat production costs and compares these to marginal heat savings costs for two different levels of district heating. A suitable least-cost heating strategy seems to be to invest in an approximately 50% decrease in net heat demands in new...... buildings and buildings that are being renovated anyway, while the implementation of heat savings in buildings that are not being renovated hardly pays. Moreover, the analysis points in the direction that a least-cost strategy will be to provide approximately 2/3 of the heat demand from district heating...

  15. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  16. Reform Proposals for Replenishing Retirement Savings

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2013-02-01

    67 years of age, similar to old-age security eligibility. Meanwhile, the tax treatment of group RRSPs — for which employer contributions are currently subject to payroll taxes — should be made the same as it is for defined-contribution registered pension plans (RPPs. There is also the option of increasing the age limit for RPP and RRSP contributions, from 71 to 75 years, to reflect the increase in life expectancies. RRSP contributions can be altered to allow lifetimeaveraging, allowing workers to take advantage of additional contribution room. Contribution limits on Tax-Free Savings Accounts should be increased as well. Policy-makers should also look at creating a capital-gains deferral account, to allow investors to sell off underperforming assets, without fear of triggering a tax bill, as long as they reinvest the proceeds. The freedom to unlock unwanted investments, and make better ones, will improve revenue prospects for investors and the government. Many of these reforms can be phased in gradually, to assess their effects on government revenue and savers’ behaviour. But they all appear to have the potential to encourage increased saving, without significantly harming long-term government revenue, helping Canadians better prepare for comfortable retirements, even after the serious wealth destruction that accompanied the recent economic crisis.

  17. Energy saving consulting in Hamburg

    Energy Technology Data Exchange (ETDEWEB)

    1982-10-01

    For anyone who wants to realise the dream of his own house, the terms of thermal insulation and saving heating plant should be central in planning this. One needs advice from experts for this. A survey of the many consultants offices available in Hamburg is provided. The list was compiled with the assistance of the Hamburg Chamber of Commerce and the Hamburg Trades Council and of professional associations. The information on the special fields of activity of the named consultants is based on their statements.

  18. Student saving, does it exist? : A study of students' saving behavior, attitude towards saving and motivation to save.

    OpenAIRE

    Tuvesson, Joakim; Yu, Shiyu

    2011-01-01

    Swedish households are getting deeper in debt and house prices keeps on rising. This is what happened in USA and it was one of the major causes of the recent financial crisis. To avoid a similar crisis in Sweden we think one part of the solution is to make sure that those who are students today and soon will get jobs, buy houses, take loans etcetera have necessary knowledge to do so. Students’ saving is an area that almost completely lacked researchers’ attention, and one goal with this thesi...

  19. Value of travel time savings

    DEFF Research Database (Denmark)

    Le Masurier, P.; Polak, J.; Pawlak, Janet

    2015-01-01

    A team of specialist market researchers and Value of Time experts comprising members from SYSTRA, Imperial College London and the Technical University of Denmark has conducted a formal audit and peer review of research undertaken by Arup/ITS Leeds/Accent to derive Value of Travel Time Savings...... Preference (RP) models that were used to derive final Values of Travel Time (VTT). This report contains the findings of our audit and peer review of the procedures adopted by the research team during data collection of the three surveys (SP, RP and Employers Surveys); a peer review of the reported approach...

  20. [Saving motives in young, middle-aged, and older adults. Preliminary results of a new inventory for exploring lifespan saving motives].

    Science.gov (United States)

    Rager, B; Lang, F R; Wagner, G G

    2012-12-01

    There is some research on personal reasons for saving money in the economic sciences. However, not much is known about the age differences of saving motives. In this vein, the future time perspective (FTP) is known to play a critical role for motivation across the life span. In this study, we introduce a new Saving Motive Inventory (SMI), which also covers saving goals after retirement. Furthermore, it is argued that additional saving motives that are not based on economic models of life-cycle saving also exist. In accordance with the socio-emotional selectivity theory, we explored age differences in an online survey with 496 participants from young (19-44 years), middle-aged (45-64 years), and older (65-86 years) adulthood, who completed a questionnaire on saving motives, personality, and future-related thinking (e.g., Future Time Perspective Scale, Life Orientation Test). Results of the explorative Factor Analysis (EFA) are consistent with the theoretical expectations. The factors are generativity, educational investment, consumption, indifference, and provision for death and dying. Together these five factors account for 67% of the variance. In general, the inventory is reliable and valid with respect to the expected internal and external criteria. It contributes to better understanding of saving motives over the lifespan, especially with respect to effects of the future time perspective.

  1. Income inequality, status seeking, and savings rates in Canada

    Directory of Open Access Journals (Sweden)

    Alexander Bilson Darku

    2014-12-01

    Full Text Available This paper uses Canadian provincial-level data and a variant of James uesenberry’s relative income hypothesis proposed by Frank et al. (2010 to examine the relationship between income inequality and savings rates. The theory predicts that increased expenditure of top income earners leads those just below them in the income scale to spend more as well, then the next group also spends more, and so on. This phenomenon is due to people’s status seeking behaviour. Hence, increased income inequality will trigger increases in consumption by individuals in all income groups, which in turn leads to declining personal savings rates. The empirical analysis based on this theory led to some interesting findings. First, at the national level, increased income inequality has a significant negative effect on personal savings rates. At the provincial level, the relationship also emerges in eight of ten provinces. Second, both the national and provincial results imply that growth in per capita income that worsens income inequality impacts negatively on personal savings rates. I interpret the results as evidence that social factors such as status-seeking generate consumption interdependence and are significant determinants of consumption and savings decisions of Canadians.

  2. Connecting possibilistic prudence and optimal saving

    Directory of Open Access Journals (Sweden)

    Ana María Lucia Casademunt

    2013-12-01

    Full Text Available In this paper we study the optimal saving problem in the framework of possibility theory. The notion of possibilistic precautionary saving is introduced as a measure of the way the presence of possibilistic risk (represented by a fuzzy number influences a consumer in establishing the level of optimal saving. The notion of prudence of an agent in the face of possibilistic risk is defined and the equivalence between the prudence condition and a positive possibilistic precautionary saving is proved. Some relations between possibilistic risk aversion, prudence and possibilistic precautionary saving were established.

  3. Energy Savings Measure Packages. Existing Homes

    Energy Technology Data Exchange (ETDEWEB)

    Casey, Sean [National Renewable Energy Lab. (NREL), Golden, CO (United States); Booten, Chuck [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2011-11-01

    This document presents the most cost effective Energy Savings Measure Packages (ESMP) for existing mixed-fuel and all electric homes to achieve 15% and 30% savings for each BetterBuildings grantee location across the United States. These packages are optimized for minimum cost to homeowners for source energy savings given the local climate and prevalent building characteristics (i.e. foundation types). Maximum cost savings are typically found between 30% and 50% energy savings over the reference home; this typically amounts to $300 - $700/year.

  4. Risk transfer via energy-savings insurance

    International Nuclear Information System (INIS)

    Mills, Evan

    2003-01-01

    Among the key barriers to investment in energy efficiency are uncertainties about attaining projected energy savings and potential disputes over stipulated savings. The fields of energy management and risk management are thus intertwined. While many technical methods have emerged to manage performance risks (e.g. building diagnostics and commissioning), financial methods are less developed in the energy management arena than in other segments of the economy. Energy-savings insurance (ESI) - formal insurance of predicted energy savings - transfers and spreads both types of risk over a larger pool of energy efficiency projects and reduces barriers to market entry of smaller energy service firms who lack sufficiently strong balance sheets to self-insure the savings. ESI encourages those implementing energy-saving projects to go beyond standard measures and thereby achieve more significant levels of energy savings. Insurance providers are proponents of improved savings measurement and verification techniques, as well as maintenance, thereby contributing to national energy-saving objectives. If properly applied, ESI can potentially reduce the net cost of energy-saving projects by reducing the interest rates charged by lenders, and by increasing the level of savings through quality control. Governmental agencies have been pioneers in the use of ESI and could continue to play a role

  5. ICU early physical rehabilitation programs: financial modeling of cost savings.

    Science.gov (United States)

    Lord, Robert K; Mayhew, Christopher R; Korupolu, Radha; Mantheiy, Earl C; Friedman, Michael A; Palmer, Jeffrey B; Needham, Dale M

    2013-03-01

    To evaluate the potential annual net cost savings of implementing an ICU early rehabilitation program. Using data from existing publications and actual experience with an early rehabilitation program in the Johns Hopkins Hospital Medical ICU, we developed a model of net financial savings/costs and presented results for ICUs with 200, 600, 900, and 2,000 annual admissions, accounting for both conservative- and best-case scenarios. Our example scenario provided a projected financial analysis of the Johns Hopkins Medical ICU early rehabilitation program, with 900 admissions per year, using actual reductions in length of stay achieved by this program. U.S.-based adult ICUs. Financial modeling of the introduction of an ICU early rehabilitation program. Net cost savings generated in our example scenario, with 900 annual admissions and actual length of stay reductions of 22% and 19% for the ICU and floor, respectively, were $817,836. Sensitivity analyses, which used conservative- and best-case scenarios for length of stay reductions and varied the per-day ICU and floor costs, across ICUs with 200-2,000 annual admissions, yielded financial projections ranging from -$87,611 (net cost) to $3,763,149 (net savings). Of the 24 scenarios included in these sensitivity analyses, 20 (83%) demonstrated net savings, with a relatively small net cost occurring in the remaining four scenarios, mostly when simultaneously combining the most conservative assumptions. A financial model, based on actual experience and published data, projects that investment in an ICU early rehabilitation program can generate net financial savings for U.S. hospitals. Even under the most conservative assumptions, the projected net cost of implementing such a program is modest relative to the substantial improvements in patient outcomes demonstrated by ICU early rehabilitation programs.

  6. Federal Aviation Administration retained savings program proposal

    International Nuclear Information System (INIS)

    Hostick, D.J.; Larson, L.L.; Hostick, C.J.

    1998-03-01

    Federal legislation allows federal agencies to retain up to 50% of the savings associated with implementing energy efficiency and water conservation measures and practices. Given budget pressures to reduce expenditures, the use of retained savings to fund additional projects represents a source of funds outside of the traditional budget cycle. The Southwest Region Federal Aviation Administration (FAA) has tasked Pacific Northwest National Laboratory (PNNL) to develop a model retained savings program for Southwest Region FAA use and as a prototype for consideration by the FAA. PNNL recommends the following steps be taken in developing a Southwest Region FAA retained savings program: Establish a retained savings mechanism. Determine the level at which the retained savings should be consolidated into a fund. The preliminary recommendation is to establish a revolving efficiency loan fund at the regional level. Such a mechanism allows some consolidation of savings to fund larger projects, while maintaining a sense of facility ownership in that the funds will remain within the region

  7. Individualizing Services, Individualizing Responsibility

    DEFF Research Database (Denmark)

    Garsten, Christina; Hollertz, Katarina; Jacobsson, Kerstin

    possibilities for individual voice, autonomy and self-determination in the local delivery of activation policy? What barriers do specific organisational models and practices imply for clients to choose, determine and access tailor-made programmes and services? What policy technologies are at work in governing......-oriented, and the normative demands placed on individuals appear increasingly totalizing, concerning the whole individual rather than the job-related aspects only. The paper is based on 23 in-depth interviews with individual clients as well as individual caseworkers and other professionals engaged in client-related work...

  8. Energy Saving by Chopping off Peak Demand Using Day Light

    Directory of Open Access Journals (Sweden)

    Ashok Kumar Maitra

    2011-08-01

    Full Text Available An artificial intelligent technique has been implemented in this research using real time datas to calculate how much energy can be chopped from peak load demand. The results are based on real time data that are taken from power delivering centers. These datas do reflect the present condition of power and a solution to those critical conditions during the peak period. These are done in such a way such that helps in judicious scheduling of load. The time based load scheduling has been done so as to understand the basic criteria for solving power crisis during morning peak and early evening peak. The sunray availability and percentage of load that will use day light saving (DLS technique has been taken into account in this work. The results shows that about 0.5% to 1% of load can be shedded off from the peak load period which otherwise is reduction of power. Thus it otherwise also means that an equivalent amount of energy is saved which amounts to a large saving of national money. This result is obtained on monthly and even daily basis. Thus this paper justifies DLS gives a new renewable technique to save energy.

  9. Savings and Debts in Agriculture

    Directory of Open Access Journals (Sweden)

    Marina Luminita Sarbovan

    2012-05-01

    Full Text Available The savings and debts problematic bring us in front the Keynesian principles of supporting the global demand, so spectacular immortalized inside his “General Theory of Money. The architects of the European Union consider that production in agriculture and other economic branches is “ab initio” grounded on the credit mechanism administrated by banks: the present day approach of the agricultural process configured it as costly, owing a relatively medium to long term duration, and risky, making important the banking institution for mitigating such constrains. Romania fights for the ambitious goal of entering in the euro zone, and this target became even more challenging after the new EU Regulation No 1176/2011 on the prevention and correction of macroeconomic imbalances, which stipulates a safer surveillance for the member states. In fact, our country has to meet the exigencies of nominal and real convergence criteria, measured by the European scoreboard and relevant index.

  10. A Note on Causal Relationship between FDI and Savings in Bangladesh

    Directory of Open Access Journals (Sweden)

    Mohammad SALAHUDDIN

    2010-11-01

    Full Text Available This paper aims to investigate the causal relationship between foreign direct investment and gross domestic savings in Bangladesh over a period of 1985-2007. In doing so, Johansen cointegration technique and error correction methods are employed to examine the long run and short run relationship between foreign direct investment and gross domestic savings. To determine the direction of causality, we used innovation accounting approach. Results suggest that there exist bi-directional causal relationship between foreign direct investment and gross domestic savings but the movement is stronger from domestic savings to foreign direct investment. The result also implies complimentary relationship between them and as such, policy makers in Bangladesh need to focus on the determinants of both FDI and domestic savings in order to accelerate its growth.

  11. Savings and extinction of conditioned eyeblink responses in fragile X syndrome

    DEFF Research Database (Denmark)

    Smit, A E; van der Geest, J N; Vellema, M

    2008-01-01

    with FRAXA. In the present behavioral study, long-term effects of deficiency of FMRP were investigated by examining the acquisition, savings and extinction of delay eyeblink conditioning in male individuals with FRAXA. In the acquisition experiment, subjects with FRAXA displayed a significantly poor...... of the FMRP affects cerebellar motor learning. The normal performance in the savings experiment and aberrant performance in the acquisition and extinction experiments of individuals with FRAXA suggest that different mechanisms underlie acquisition, savings and extinction of cerebellar motor learning....

  12. Implementing Suicide Prevention Programs: Costs and Potential Life Years Saved in Canada.

    Science.gov (United States)

    Vasiliadis, Helen-Maria; Lesage, Alain; Latimer, Eric; Seguin, Monique

    2015-09-01

    Little is known about the costs and effects of suicide prevention programs at the population level. We aimed to determine (i) the costs associated with a suicide death and using prospective values (ii) the costs and effects of transferring, into a Canadian context, the results of the European Nuremberg Alliance against Depression (NAD) trial with the addition of 4 community-based suicide prevention strategies. These included the training of family physicians in the detection and treatment of depression, population campaigns aimed at increasing awareness about depression, the training of community leaders among first responders and follow-up of individuals who attempted suicide. This study includes a prospective value implementation study design. Using published data and information from interviews with Canadian decision makers, we assessed the costs of a suicide death in the province of Quebec and the costs of potentially implementing the NAD multi-modal suicide prevention programs, and the incremental cost-effectiveness ratio (ICER), from a health care system and societal perspective, associated with the NAD program while considering the friction cost method (FCM) and human capital approach (HCA) (discounted at 3%.) The costs considered included those incurred for the suicide prevention program and direct medical and non-medical costs as well as those related to a police investigation and funeral costs. Indirect costs associated with loss of productivity and short term disability were also considered. Sensitivity analyses were also carried out. Costs presented were in 2010 dollars. The annual total cost of implementing the suicide prevention programs in Quebec reached CAD23,982,293. The most expensive components of the program included the follow-up of individuals who had attempted suicide and psychotherapy for bereaved individuals. These accounted for 39% and 34% of total costs. The ICER associated with the implementation of the programs reached on average CAD3

  13. 14 CFR 152.305 - Accounting records.

    Science.gov (United States)

    2010-01-01

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

  14. 32 CFR 310.25 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

  15. Insurance Accounts: The Cultural Logics of Health Care Financing.

    Science.gov (United States)

    Mulligan, Jessica

    2016-03-01

    The financial exuberance that eventually culminated in the recent world economic crisis also ushered in dramatic shifts in how health care is financed, administered, and imagined. Drawing on research conducted in the mid-2000s at a health insurance company in Puerto Rico, this article shows how health care has been financialized in many ways that include: (1) privatizing public services; (2) engineering new insurance products like high deductible plans and health savings accounts; (3) applying financial techniques to premium payments to yield maximum profitability; (4) a managerial focus on shareholder value; and (5) prioritizing mergers and financial speculation. The article argues that financial techniques obfuscate how much health care costs, foster widespread gaming of reimbursement systems that drives up prices, and "unpool" risk by devolving financial and moral responsibility for health care onto individual consumers. © 2015 by the American Anthropological Association.

  16. Moonlight project promotes energy-saving technology

    Science.gov (United States)

    Ishihara, A.

    1986-01-01

    In promoting energy saving, development of energy conservation technologies aimed at raising energy efficiency in the fields of energy conversion, its transportation, its storage, and its consumption is considered, along with enactment of legal actions urging rational use of energies and implementation of an enlightenment campaign for energy conservation to play a crucial role. Under the Moonlight Project, technical development is at present being centered around the following six pillars: (1) large scale energy saving technology; (2) pioneering and fundamental energy saving technology; (3) international cooperative research project; (4) research and survey of energy saving technology; (5) energy saving technology development by private industry; and (6) promotion of energy saving through standardization. Heat pumps, magnetohydrodynamic generators and fuel cells are discussed.

  17. Leveraging investments for energy savings

    Energy Technology Data Exchange (ETDEWEB)

    Tonnos, A. [Bestech, Sudbury, ON (Canada)

    2008-07-01

    This paper described the application of a computerized energy management program at a 40-year old mine in Ontario. The purpose of the project was to implement standards that promote process owner accountability, employee engagement, and the development of sustainable systems within the mine's administrative core. The program was developed to consider key parameters in the mine's energy consumption, including ventilation, compressed air, and process water. An account center monthly overview function was used. A breakdown of the account center by process was also provided. The system also used historical plotting capabilities. Use of the system meant that leaks could be detected by monitoring irregularities in underground readings. An alarm search page was also provided for control room operators. Parameters were presented for each alarm in order to identify contacts and procedures. System upgrades to the program were performed remotely. The program is available for installation at other mines. tabs., figs.

  18. The Influence of Personal Characteristics, Interaction: (Computer/Individual), Computer Self-efficacy, Personal Innovativeness in Information Technology to Computer Anxiety in use of Mind your Own Business Accounting Software

    OpenAIRE

    Mayasari, Mega; ., Gudono

    2015-01-01

    The purpose of this study was to identify the factors that cause computer anxiety in the use of Mind Your Own Business (MYOB) accounting software, i.e., to assess if there are any influence of age, gender, amount of training, ownership (usage of accounting software on a regular basis), computer self-efficacy, personal innovativeness in Information Technology (IT) to computer anxiety. The study also examined whether there is a relationship trait anxiety and negative affect to computer self-eff...

  19. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  20. Energy savings in CSFR - building sector

    International Nuclear Information System (INIS)

    Jacobsen, F.R.

    1993-01-01

    The Czechoslovak/Danish project on energy savings in buildings proves that it is possible to save up to 30% of the energy in buildings. 10% can be saved at an investment of 27 bill KCS. The total investment that is needed to save 30% is 140 bill KCS. Further energy savings can be obtained through more energy efficient supply systems. Information dissemination is important for the energy saving programme as are economic incentives. Investments in energy savings should be profitable for the investor, but this is not the case in the Czech and Slovak republics today. Changes are needed. Energy prices are still to low, compared to investment costs. Financial possibilities are not satisfactory for private investors. Price systems are not favourable to investment in energy savings. Training is needed for boiler men and energy consultants. Legislation is essential for the support of the full range of activities in the energy sector. Research and Development activities must back up the development of the sector. Pilot projects can illuminate the savings potential. The production of technical equipment for control and metering and production of insulation materials must be promoted. (AB)

  1. Cogeneration an opportunity for industrial energy saving

    International Nuclear Information System (INIS)

    Pasha, R.A.; Butt, Z.S.

    2011-01-01

    This paper is about the cogeneration from industrial energy savings opportunities perspective. The energy crisis in these days forces industry to find ways to cope with critical situation. There are several energy savings options which if properly planned and implemented would be beneficial both for industry and community. One way of energy saving is Cogeneration i.e. Combined Heat and Power. The paper will review the basic methods, types and then discuss the suitability of these options for specific industry. It has been identified that generally process industry can get benefits of energy savings. (author)

  2. Exchange rate regimes, saving glut and the Feldstein Horioka puzzle: The East Asian experience

    Science.gov (United States)

    Kaya-Bahçe, Seçil; Özmen, Erdal

    2008-04-01

    This paper investigates whether the recent experience of the emerging East Asian countries with current account surpluses is consistent with the “saving glut” hypothesis and the Feldstein and Horioka puzzle. The evidence suggests that the saving retention coefficients declined substantially in most of the countries after an endogenous break date coinciding with a major exchange rate regime change with the 1997-1998 crisis. Exchange rate flexibility appears to be enhancing financial integration. The results are consistent with an “investment slump” explanation rather than the “saving glut” postulation.

  3. 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.

  4. Transformation of accounting business processes in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsyshen

    2016-12-01

    Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

  5. Strategic design of cost savings guarantee in energy performance contracting under uncertainty

    International Nuclear Information System (INIS)

    Deng, Qianli; Jiang, Xianglin; Cui, Qingbin; Zhang, Limao

    2015-01-01

    Highlights: • A methodology is proposed to assist Energy Service Companies to maintain competitiveness in winning bids. • Uncertainties within the energy cost savings are modeled stochastically using the Monte-Carlo simulation. • A strategic energy savings guarantee design curve is derived, where all points return as appropriate guarantees. • A campus case is presented to demonstrate the applicability for finding appropriate guaranteed savings value. - Abstract: Among the key barriers to profit in Energy Performance Contracting (EPC) are uncertainties about attaining the realized energy cost savings and potential disputes over the guaranteed cost savings. In this paper, a methodology has been proposed to assist the Energy Service Company (ESCO): (1) to evaluate the risk threshold if the guarantee has already been made, and (2) to determine the guarantee design, if the guarantee has not been made yet, that not only promises the ESCO’s profitability from EPC but also maintains its competitiveness to win the bid. Uncertainties within the energy cost savings are modeled stochastically using Monte-Carlo simulation, taking both the energy price fluctuation and the facility performance variability into account. Based on that, a strategic energy savings guarantee design curve is derived, that all the points on it would return as appropriate guarantees. Finally, a campus case is presented to demonstrate the applicability for finding the appropriate guaranteed savings value. This method is also worth popularizing in similar performance-based projects

  6. Quantification of energy savings from Ireland's Home Energy Saving scheme. An ex post billing analysis

    Energy Technology Data Exchange (ETDEWEB)

    Scheer, J.; Clancy, M.; Ni Hogain, S. [Sustainable Energy Authority of Ireland, Wilton Park House, Wilton Terrace, Dublin 2 (Ireland)

    2013-02-15

    efficiency and use through heating controls), suggests a technical reduction potential of 5,676 kWh per dwelling. Equating this with the gas reduction in the sample suggests a shortfall of approximately 36{+-}8 % between technical potential and measured savings. This shortfall includes the effects of direct and indirect rebound effects, variations in ex ante assumptions and achieved u values and efficiencies for upgraded dwellings. The profile of household characteristics in the HES sample is influenced by the self-selected nature of scheme participants. Self-selection bias and other possible biases in the sample data impact on the validity of the comparison. Data limitations for individual households across explanatory variables in the control and treatment groups precluded corrections for these biases in the sample; however, the profiles of separate comparable data sets were used where possible to quantify the differences in the explanatory variables and how these might impact on the measured energy saving with reference to the relevant effects identified in the literature.

  7. Saving Grace - A Climate Change Documentary Education Program

    Science.gov (United States)

    Byrne, J. M.; McDaniel, S.; Graham, J.; Little, L.; Hoggan, J. C.

    2012-12-01

    Saving Grace conveys climate change knowledge from the best international scientists and social scientists using a series of new media formats. An Education and Communication Plan (ECP) has been developed to disseminate climate change knowledge on impacts, mitigation and adaptation for individuals, and for all sectors of society. The research team is seeking contacts with science and social science colleagues around the world to provide the knowledge base for the ECP. Poverty enslaves…and climate change has, and will, spread and deepen poverty to hundreds of millions of people, primarily in the developing world. And make no mistake; we are enslaving hundreds of millions of people in a depressing and debilitating poverty that in numbers will far surpass the horrors of the slave trade of past centuries. Saving Grace is the story of that poverty - and minimizing that poverty. Saving Grace stars the best of the world's climate researchers. Saving Grace presents the science; who, where and why of greenhouse gases that drive climate change; current and projected impacts of a changing climate around the world; and most important, solutions to the climate change challenges we face.

  8. TRENDS IN RETIREMENT SAVING: EVIDENCE FROM AN ONLINE SURVEY OF ROMANIAN HOUSEHOLDS

    Directory of Open Access Journals (Sweden)

    GURAN (TEODORESCU ILEANA

    2015-04-01

    Full Text Available In the context of the population aging and the demographic crisis throughout Europe and the developed world, the public pension systems will become increasingly strained as the proportion of pensioners to the working population will continue to increase. Empirical evidence shows that individuals fail to save enough for retirement to compensate for the less than optimal level of public pensions, and thus are facing the risk of a decrease in the standard of living in their post-retirement years. This larger context makes the study of retirement saving behavior an important matter. The objective of this paper is to document current trends in retirement saving behavior from the data collected through an online survey of Romanian households. The survey was distributed as an online questionnaire that collected 1285 of responses. The survey’s objective was to document households’ financial situation, as well as other psychological and social factors that might explain saving behavior. The analysis of the survey results indicates that there is a gap between intentions and actions when it comes to retirement saving. This gap and the resulting suboptimal retirement saving rates are explained in behavioral economics literature by anomalies in the inter-temporal choices of individuals, subject to self-control issues. We will see to what extent this gap is due to self-control issues and to what extent it is explained by the current financial situation of individuals. We will also conclude about possible retirement saving behavior influencing factors and motives.

  9. Saving oil in a hurry

    Energy Technology Data Exchange (ETDEWEB)

    none

    2005-07-01

    During 2004, oil prices reached levels unprecedented in recent years. Though world oil markets remain adequately supplied, high oil prices do reflect increasingly uncertain conditions. Many IEA member countries and non-member countries alike are looking for ways to improve their capability to handle market volatility and possible supply disruptions in the future. This book aims to provide assistance. It provides a new, quantitative assessment of the potential oil savings and costs of rapid oil demand restraint measures for transport. Some measures may make sense under any circumstances; others are primarily useful in emergency situations. All can be implemented on short notice ? if governments are prepared. The book examines potential approaches for rapid uptake of telecommuting, ?ecodriving?, and car-pooling, among other measures. It also provides methodologies and data that policymakers can use to decide which measures would be best adapted to their national circumstances. This ?tool box? may help countries to complement other measures for coping with supply disruptions, such as use of strategic oil stocks.

  10. Energy-saving motor; Energiesparmotor

    Energy Technology Data Exchange (ETDEWEB)

    Lindegger, M.

    2002-07-01

    This report for the Swiss Federal Office of Energy (SFOE) describes the development and testing of an advanced electrical motor using a permanent-magnet rotor. The aims of the project - to study the technical feasibility and market potential of the Eco-Motor - are discussed and the three phases of the project described. These include the calculation and realisation of a 250-watt prototype operating at 230 V, the measurement of the motor's characteristics as well as those of a comparable asynchronous motor on the test bed at the University of Applied Science in Lucerne, Switzerland, and a market study to establish if the Eco-Motor and its controller can compete against normal asynchronous motors. Also, the results of an analysis of the energy-savings potential is made, should such Eco-Motors be used. Detailed results of the three phases of the project are presented and the prospects of producing such motors in Switzerland for home use as well as for export are examined.

  11. Enershield : energy saving air barriers

    Energy Technology Data Exchange (ETDEWEB)

    Hallihan, D. [Enershield Industries Ltd., Edmonton, AB (Canada)

    2008-07-01

    Enershield Industries is a leader in air barrier technology and provides solution for the Canadian climate. This presentation described the advantages of air barriers and the impact of rising energy costs. An air barrier is used to separate areas of differing environments and makes existing building systems more efficient. This presentation discussed how an air barrier works. It also identified how Enershield Industries calculates energy savings. It described air barrier applications and those who use barrier technology. These include the commercial and industrial sector as well as the personnel and retail sector. Barrier technology can be used for cold storage; vehicle and equipment washes; food processing; and environmental separation. Features and benefits such as the ability to create seal, acoustic insulation, and long term durability were also discussed. Last, the presentation addressed model selection and design criteria issues. Design criteria that were presented included a discussion of acoustic installation, articulating nozzles, scroll cased fans, and structural frame. Other design criteria presented were galvanized frames, telescopic sliders, and off the shelf parts. It was concluded that the ability to reduce energy consumption and enhance employee/client comfort is beneficial to the employer as well as to the employee. figs.

  12. Wealth Accumulation and Factors Accounting for Success.

    Science.gov (United States)

    Pawasutipaisit, Anan; Townsend, Robert M

    2011-03-01

    We use detailed income, balance sheet, and cash flow statements constructed for households in a long monthly panel in an emerging market economy, and some recent contributions in economic theory, to document and better understand the factors underlying success in achieving upward mobility in the distribution of net worth. Wealth inequality is decreasing over time, and many households work their way out of poverty and lower wealth over the seven year period. The accounts establish that, mechanically, this is largely due to savings rather than incoming gifts and remittances. In turn, the growth of net worth can be decomposed household by household into the savings rate and how productively that savings is used, the return on assets (ROA). The latter plays the larger role. ROA is, in turn, positively correlated with higher education of household members, younger age of the head, and with a higher debt/asset ratio and lower initial wealth, so it seems from cross-sections that the financial system is imperfectly channeling resources to productive and poor households. Household fixed effects account for the larger part of ROA, and this success is largely persistent, undercutting the story that successful entrepreneurs are those that simply get lucky. Persistence does vary across households, and in at least one province with much change and increasing opportunities, ROA changes as households move over time to higher-return occupations. But for those households with high and persistent ROA, the savings rate is higher, consistent with some micro founded macro models with imperfect credit markets. Indeed, high ROA households save by investing in their own enterprises and adopt consistent financial strategies for smoothing fluctuations. More generally growth of wealth, savings levels and/or rates are correlated with TFP and the household fixed effects that are the larger part of ROA.

  13. 31 CFR 363.95 - How may I give, and who can receive, a book-entry savings bond as a gift?

    Science.gov (United States)

    2010-07-01

    ... may give a book-entry savings bond as a gift in two ways: (a) An individual may purchase a book-entry..., a book-entry savings bond as a gift? 363.95 Section 363.95 Money and Finance: Treasury Regulations... DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Book-Entry Savings Bonds Purchased Through...

  14. Concepts. Environmental care through energy saving

    Energy Technology Data Exchange (ETDEWEB)

    Wagner, G.

    1987-04-01

    Energy saving is an important ingredient of a preventive energy policy. It helps to reduce pollutants which are one essential source of damage done to air, water and soil. But even the environmentally damaging side effects of energy production, storage and distribution can be cut down through energy saving.

  15. Housing-related lifestyle and energy saving

    DEFF Research Database (Denmark)

    Thøgersen, John

    2017-01-01

    of relevant background characteristics. A multivariate GLM analysis reveals that when differences in housing-related lifestyles are controlled, neither country of residence nor the interaction between lifestyle and country of residence influence energy saving innovativeness or everyday energy-saving efforts...

  16. Mozambican Aggregate Consumption and Domestic Saving ...

    African Journals Online (AJOL)

    It was an unprecedented decade for its break with the previous trend; but so far, the new trend does not correspond to a substantial change in growth strategy to ensure that foreign savings become complementary rather than a substitute for domestic savings. Keywords: consumption, economic growth strategy, domestic ...

  17. 37 CFR 11.61 - Savings clause.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Savings clause. 11.61 Section... Disciplinary Proceedings; Jurisdiction, Sanctions, Investigations, and Proceedings § 11.61 Savings clause. (a... subsequent to such effective date, if such conduct would continue to justify suspension or exclusion under...

  18. Saving Energy. Managing School Facilities, Guide 3.

    Science.gov (United States)

    Department for Education and Employment, London (England). Architects and Building Branch.

    This guide offers information on how schools can implement an energy saving action plan to reduce their energy costs. Various low-cost energy-saving measures are recommended covering heating levels and heating systems, electricity demand reduction and lighting, ventilation, hot water usage, and swimming pool energy management. Additional…

  19. The High Cost of Saving Energy Dollars.

    Science.gov (United States)

    Rose, Patricia

    1985-01-01

    In alternative financing a private company provides the capital and expertise for improving school energy efficiency. Savings are split between the school system and the company. Options for municipal leasing, cost sharing, and shared savings are explained along with financial, procedural, and legal considerations. (MLF)

  20. 10 CFR 436.20 - Net savings.

    Science.gov (United States)

    2010-01-01

    ... ENERGY ENERGY CONSERVATION FEDERAL ENERGY MANAGEMENT AND PLANNING PROGRAMS Methodology and Procedures for Life Cycle Cost Analyses § 436.20 Net savings. For a retrofit project, net savings may be found by subtracting life cycle costs based on the proposed project from life cycle costs based on not having it. For a...

  1. A REALLY WHEEZY WAY TO SAVE MONEY.

    Science.gov (United States)

    Li, Grace; Almossawi, Ofran; Dulfeker, Hasna; Jones, Vicky; Taylor, Felicity

    2016-09-01

    To compare the palatability of oral non-soluble and oral soluble prednisolone tablets in paediatric patients admitted to the general paediatric wards in an acute London Trust. As part of ongoing quality improvement initiatives, the Paediatric and Pharmacy departments compared tolerability of soluble versus non-soluble prednisolone in a group of 27 patients. Using a modified 5 point hedonic scale with 'smiley' faces we measured palatability and tolerance (swallowed versus refusal or vomiting) over two three week periods: the first period whilst soluble prednisolone was dispensed (n=17) and the second period after the switch to non-soluble prednisolone had been made (n=10). All data were collected by doctors and nurses on the two paediatrics wards. We found acceptance of prednisolone to be similar before and after formulations were switched: 2 non-tolerated doses before (n=17) versus 3 non-tolerated doses after the switch (n=10).We found that 'disguising' the taste of the non-soluble prednisolone within a portion of sugar free jam, or mixed with 5 ml of sugar-free blackcurrant cordial, helped with acceptance, although both soluble and non-soluble formulations were frequently reported to be "Yuk"! The Trust has since made the switch to non-soluble prednisolone for all paediatric inpatients and for take home medications. An information leaflet has been developed for parents or carers to understand how to crush the prednisolone tablets. We have not had any parent or carer reported difficulty in preparing or administering the medication.Children under 15 account for 37.8% (20,510 of 54,300) of annual hospital admissions for acute asthma.1 A minimum course of 3 days' oral steroids are recommended in the BTS/SIGN 2014 guideline on the management of asthma.2 This acute Trust covers a population of over 300,000 in deprived boroughs of London.A typical three-day course of soluble prednisolone (at 2 mg/kg as per guidance, or approximately 20 mg) costs £20.88, compared

  2. Savings Behavior and Satisfaction with Savings: A Comparison of Low- and High-Income Groups.

    Science.gov (United States)

    Davis, Elizabeth P.; Schumm, Walter R.

    1987-01-01

    Data on 1,739 married couples from 13 states were analyzed. Associations between satisfaction with savings and level of savings with measures of motivation to save, motivations to spend, and family resources were found to differ substantially between low- and high-income couples. (Author/CH)

  3. 12 CFR 330.6 - Single ownership accounts.

    Science.gov (United States)

    2010-01-01

    ... signatories on the account are merely authorized to withdraw funds on behalf of the owner. (b) Sole proprietorship accounts. Funds owned by a business which is a “sole proprietorship” (as defined in § 330.1(m... individual account(s) of the person who is the sole proprietor, added to any other individual accounts of...

  4. Risk transfer via energy savings insurance

    Energy Technology Data Exchange (ETDEWEB)

    Mills, Evan

    2001-10-01

    Among the key barriers to investment in energy efficiency improvements are uncertainties about attaining projected energy savings and apprehension about potential disputes over these savings. The fields of energy management and risk management are thus intertwined. While many technical methods have emerged to manage performance risks (e.g. building commissioning), financial risk transfer techniques are less developed in the energy management arena than in other more mature segments of the economy. Energy Savings Insurance (ESI) - formal insurance of predicted energy savings - is one method of transferring financial risks away from the facility owner or energy services contractor. ESI offers a number of significant advantages over other forms of financial risk transfer, e.g. savings guarantees or performance bonds. ESI providers manage risk via pre-construction design review as well as post-construction commissioning and measurement and verification of savings. We found that the two mos t common criticisms of ESI - excessive pricing and onerous exclusions - are not born out in practice. In fact, if properly applied, ESI can potentially reduce the net cost of energy savings projects by reducing the interest rates charged by lenders, and by increasing the level of savings through quality control. Debt service can also be ensured by matching loan payments to projected energy savings while designing the insurance mechanism so that payments are made by the insurer in the event of a savings shortfall. We estimate the U.S. ESI market potential of $875 million/year in premium income. From an energy-policy perspective, ESI offers a number of potential benefits: ESI transfers performance risk from the balance sheet of the entity implementing the energy savings project, thereby freeing up capital otherwise needed to ''self-insure'' the savings. ESI reduces barriers to market entry of smaller energy services firms who do not have sufficiently strong balance

  5. Risk transfer via energy savings insurance; TOPICAL

    International Nuclear Information System (INIS)

    Mills, Evan

    2001-01-01

    Among the key barriers to investment in energy efficiency improvements are uncertainties about attaining projected energy savings and apprehension about potential disputes over these savings. The fields of energy management and risk management are thus intertwined. While many technical methods have emerged to manage performance risks (e.g. building commissioning), financial risk transfer techniques are less developed in the energy management arena than in other more mature segments of the economy. Energy Savings Insurance (ESI) - formal insurance of predicted energy savings - is one method of transferring financial risks away from the facility owner or energy services contractor. ESI offers a number of significant advantages over other forms of financial risk transfer, e.g. savings guarantees or performance bonds. ESI providers manage risk via pre-construction design review as well as post-construction commissioning and measurement and verification of savings. We found that the two mos t common criticisms of ESI - excessive pricing and onerous exclusions - are not born out in practice. In fact, if properly applied, ESI can potentially reduce the net cost of energy savings projects by reducing the interest rates charged by lenders, and by increasing the level of savings through quality control. Debt service can also be ensured by matching loan payments to projected energy savings while designing the insurance mechanism so that payments are made by the insurer in the event of a savings shortfall. We estimate the U.S. ESI market potential of$875 million/year in premium income. From an energy-policy perspective, ESI offers a number of potential benefits: ESI transfers performance risk from the balance sheet of the entity implementing the energy savings project, thereby freeing up capital otherwise needed to ''self-insure'' the savings. ESI reduces barriers to market entry of smaller energy services firms who do not have sufficiently strong balance sheets to self

  6. Saving electricity in a hurry - update 2011

    Energy Technology Data Exchange (ETDEWEB)

    Pasquier, Sara Bryan

    2011-06-15

    As demonstrated by the March 2011 earthquake and tsunami-triggered blackouts in Japan, electricity shortfalls can happen anytime and anywhere. Countries can minimise the negative economic, social and environmental impacts of such electricity shortfalls by developing emergency energy-saving strategies before a crisis occurs. This new IEA report highlights preliminary findings and conclusions from electricity shortfalls in Japan, the United States, New Zealand, South Africa and Chile. It draws on recent analysis to: reinforce well-established guidelines on diagnosing electricity shortfalls, identifying energy-saving opportunities and selecting a package of energy-saving measures; and highlight proven practice for implementing emergency energy-saving programmes. This paper will be valuable to government, academic, private-sector and civil-society stakeholders who inform, develop and implement electricity policy in general, and emergency energy-saving programmes in particular.

  7. ONU Power Saving Scheme for EPON System

    Science.gov (United States)

    Mukai, Hiroaki; Tano, Fumihiko; Tanaka, Masaki; Kozaki, Seiji; Yamanaka, Hideaki

    PON (Passive Optical Network) achieves FTTH (Fiber To The Home) economically, by sharing an optical fiber among plural subscribers. Recently, global climate change has been recognized as a serious near term problem. Power saving techniques for electronic devices are important. In PON system, the ONU (Optical Network Unit) power saving scheme has been studied and defined in XG-PON. In this paper, we propose an ONU power saving scheme for EPON. Then, we present an analysis of the power reduction effect and the data transmission delay caused by the ONU power saving scheme. According to the analysis, we propose an efficient provisioning method for the ONU power saving scheme which is applicable to both of XG-PON and EPON.

  8. Values and Technologies in Energy Savings

    DEFF Research Database (Denmark)

    Nørgård, Jørgen Stig

    2000-01-01

    of this saving can cause what is called the rebound effect, which reduces the savings obtained from the technology. Ways to avoid this effect are suggested, and they require value changes, primarly around frugality, consumption, and hard-working. There are indications that some of the necessary changes are well......The chapter is based on the assumption, that technology improvement is not sufficient to achieve a sustainable world community. Changes in people´s values are necessary. A simple model suggest how values, together with basic needs and with the environmental and societal frames, determine people......´s behavioural pattern and lifestyles. Deliberate changes in social values are illustrated by a historical example. From the side of technology the basic principles in the economy of energy savings are briefly described. The marginally profitable energy savings provides an economic saving. The application...

  9. Measuring scarce water saving from interregional virtual water flows in China

    Science.gov (United States)

    Zhao, X.; Li, Y. P.; Yang, H.; Liu, W. F.; Tillotson, M. R.; Guan, D.; Yi, Y.; Wang, H.

    2018-05-01

    Trade of commodities can lead to virtual water flows between trading partners. When commodities flow from regions of high water productivity to regions of low water productivity, the trade has the potential to generate water saving. However, this accounting of water saving does not account for the water scarcity status in different regions. It could be that the water saving generated from this trade occurs at the expense of the intensified water scarcity in the exporting region, and exerts limited effect on water stress alleviation in importing regions. In this paper, we propose an approach to measure the scarce water saving associated with virtual water trade (measuring in water withdrawal/use). The scarce water is quantified by multiplying the water use in production with the water stress index (WSI). We assessed the scarce water saving/loss through interprovincial trade within China using a multi-region input-output table from 2010. The results show that interprovincial trade resulted in 14.2 km3 of water loss without considering water stress, but only 0.4 km3 scarce water loss using the scarce water concept. Among the 435 total connections of virtual water flows, 254 connections contributed to 20.2 km3 of scarce water saving. Most of these connections are virtual water flows from provinces with lower WSI to that with higher WSI. Conversely, 175 connections contributed to 20.6 km3 of scarce water loss. The virtual water flow connections between Xinjiang and other provinces stood out as the biggest contributors, accounting for 66% of total scarce water loss. The results show the importance of assessing water savings generated from trade with consideration of both water scarcity status and water productivity across regions. Identifying key connections of scarce water saving is useful in guiding interregional economic restructuring towards water stress alleviation, a major goal of China’s sustainable development strategy.

  10. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  11. The value of crop germplasm and value accounting system

    Institute of Scientific and Technical Information of China (English)

    WANG Xiaowei; DING Guangzhou; CHANG Ying

    2007-01-01

    The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

  12. Does Structural Inequality Begin with a Bank Account? Creating a Financial Stake in College: Report II of IV

    Science.gov (United States)

    Elliott, William, III

    2012-01-01

    "Creating a Financial Stake in College" is a four-part series of reports that focuses on the relationship between children's savings and improving college success. This series examines: (1) why policymakers should care about savings, (2) the relationship between inequality and bank account ownership, (3) the connections between savings and college…

  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. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  16. Future of energy savings policy in Denmark (in Japanese)

    DEFF Research Database (Denmark)

    Nørgaard, Jørgen

    2007-01-01

    After a brief description of Denmark, its energy development and CO2 emission is outlined, especially in the years after 1973. Energy consumption within the country has remained almost constant, but including the country's large merchant fleet, energy consumption has grown by more than 50% to now...... 260 GJ annually per person. Danish energy saving policies with energy taxes, etc. are described. One important measure has been the use of heat from combined heat and power plants to heat buildings, which used to account for 40% of all energy consumption....

  17. Energy accounting in nuclear power systems

    International Nuclear Information System (INIS)

    Symonds, J.L.; Essam, P.; Stocks, K.

    1976-01-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)

  18. Energy accounting in nuclear power systems

    International Nuclear Information System (INIS)

    Symonds, J.L.; Essam, P.; Stocks, K.

    1975-10-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)

  19. Daylight metrics and energy savings

    Energy Technology Data Exchange (ETDEWEB)

    Mardaljevic, John; Heschong, Lisa; Lee, Eleanor

    2009-12-31

    The drive towards sustainable, low-energy buildings has increased the need for simple, yet accurate methods to evaluate whether a daylit building meets minimum standards for energy and human comfort performance. Current metrics do not account for the temporal and spatial aspects of daylight, nor of occupants comfort or interventions. This paper reviews the historical basis of current compliance methods for achieving daylit buildings, proposes a technical basis for development of better metrics, and provides two case study examples to stimulate dialogue on how metrics can be applied in a practical, real-world context.

  20. Saving can save from death anxiety: mortality salience and financial decision-making.

    Science.gov (United States)

    Zaleskiewicz, Tomasz; Gasiorowska, Agata; Kesebir, Pelin

    2013-01-01

    Four studies tested the idea that saving money can buffer death anxiety and constitute a more effective buffer than spending money. Saving can relieve future-related anxiety and provide people with a sense of control over their fate, thereby rendering death thoughts less threatening. Study 1 found that participants primed with both saving and spending reported lower death fear than controls. Saving primes, however, were associated with significantly lower death fear than spending primes. Study 2 demonstrated that mortality primes increase the attractiveness of more frugal behaviors in save-or-spend dilemmas. Studies 3 and 4 found, in two different cultures (Polish and American), that the activation of death thoughts prompts people to allocate money to saving as opposed to spending. Overall, these studies provided evidence that saving protects from existential anxiety, and probably more so than spending.

  1. Saving can save from death anxiety: mortality salience and financial decision-making.

    Directory of Open Access Journals (Sweden)

    Tomasz Zaleskiewicz

    Full Text Available Four studies tested the idea that saving money can buffer death anxiety and constitute a more effective buffer than spending money. Saving can relieve future-related anxiety and provide people with a sense of control over their fate, thereby rendering death thoughts less threatening. Study 1 found that participants primed with both saving and spending reported lower death fear than controls. Saving primes, however, were associated with significantly lower death fear than spending primes. Study 2 demonstrated that mortality primes increase the attractiveness of more frugal behaviors in save-or-spend dilemmas. Studies 3 and 4 found, in two different cultures (Polish and American, that the activation of death thoughts prompts people to allocate money to saving as opposed to spending. Overall, these studies provided evidence that saving protects from existential anxiety, and probably more so than spending.

  2. Electric energy savings from new technologies

    Energy Technology Data Exchange (ETDEWEB)

    Moe, R.J.; Harrer, B.J.; Kellogg, M.A.; Lyke, A.J.; Imhoff, K.L.; Fisher, Z.J.

    1986-01-01

    Purpose of the report is to provide information about the electricity-saving potential of new technologies to OCEP that it can use in developing alternative long-term projections of US electricity consumption. Low-, base-, and high-case scenarios of the electricity savings for ten technologies were prepared. The total projected annual savings for the year 2000 for all ten technologies were 137 billion kilowatt hours (BkWh), 279 BkWh, and 470 BkWh, respectively, for the three cases. The magnitude of these savings projections can be gauged by comparing them to the Department's reference case projection for the 1985 National Energy Policy Plan. In the Department's reference case, total consumption in 2000 is projected to be 3319 BkWh. Thus, the savings projected here represent between 4% and 14% of total consumption projected for 2000. Because approximately 75% of the base-case estimate of savings are already incorporated into the reference forecast, reducing projected electricity consumption from what it otherwise would have been, the savings estimated here should not be directly subtracted from the reference forecast.

  3. Energy conservation. Federal shared energy savings contracting

    International Nuclear Information System (INIS)

    Fultz, Keith O.; Milans, Flora H.; Kirk, Roy J.; Welker, Robert A.; Sparling, William J.; Butler, Sharon E.; Irwin, Susan W.

    1989-04-01

    A number of impediments have discouraged federal agencies from using shared energy savings contracts. As of November 30, 1988, only two federal agencies - the U.S. Postal Service (USPS) and the Department of the Army -had awarded such contracts even though they can yield significant energy and cost savings. The three major impediments we identified were uncertainty about the applicability of a particular procurement policy and practice, lack of management incentives, and difficulty in measuring energy and cost savings. To address the first impediment, the Department of Energy (DOE) developed a manual on shared energy savings contracting. The second impediment was addressed when the 100th Congress authorized incentives for federal agencies to enter into shared savings contracts. DOE addressed the third impediment by developing a methodology for calculating energy consumption and cost savings. However, because of differing methodological preferences, this issue will need to be addressed on a contract-by-contract basis. Some state governments and private sector firms are using performance contracts to reduce energy costs in their buildings and facilities. We were able to identify six states that were using performance contracts. Five have established programs, and all six states have projects under contract. The seven energy service companies we contacted indicated interest in federal shared energy savings contracting

  4. Barriers for realisation of energy savings in buildings; Barrierer for realisering af energibesparelser i bygninger

    Energy Technology Data Exchange (ETDEWEB)

    Jensen, O.M.

    2004-07-01

    Many years' efforts within the energy labelling area have shown large saving potentials in heating and use of electricity in buildings. At the same time it has been proved that these saving potentials, even when economically advantageous, only are cashed to a limited extent. The reason to this is ascribed to barriers that meet the individual building owner who wants to start saving energy. Most barriers are known and a lot of these have been sought overcome for some time. The questions are how many barriers still exist, have new barriers arisen and the character of these barriers. On this background the objective of this survey has been to concretize and study the barriers, which are blocking reasonable energy savings. Focus has especially been on barriers for realisation of heating savings, but through a general evaluation of energy savings of barriers other forms of energy saving methods have been taken into consideration. Special interest has been directed towards houses, typically one family houses, which are affected by the Energy Labelling Scheme. The concept barriers include all kinds of barriers, also barriers that not are acknowledged as barriers by the individual house owner, or that on closer inspection turn out to be something else than actual barriers. This note suggests an alternative inertia model, in order to create an idea of the inertness characteristic of the many house owners who understand the message but fail to act on it. (BA)

  5. Freshwater savings from marine protein consumption

    International Nuclear Information System (INIS)

    Gephart, Jessica A; Pace, Michael L; D’Odorico, Paolo

    2014-01-01

    Marine fisheries provide an essential source of protein for many people around the world. Unlike alternative terrestrial sources of protein, marine fish production requires little to no freshwater inputs. Consuming marine fish protein instead of terrestrial protein therefore represents freshwater savings (equivalent to an avoided water cost) and contributes to a low water footprint diet. These water savings are realized by the producers of alternative protein sources, rather than the consumers of marine protein. This study quantifies freshwater savings from marine fish consumption around the world by estimating the water footprint of replacing marine fish with terrestrial protein based on current consumption patterns. An estimated 7 600 km 3  yr −1 of water is used for human food production. Replacing marine protein with terrestrial protein would require an additional 350 km 3  yr −1 of water, meaning that marine protein provides current water savings of 4.6%. The importance of these freshwater savings is highly uneven around the globe, with savings ranging from as little as 0 to as much as 50%. The largest savings as a per cent of current water footprints occur in Asia, Oceania, and several coastal African nations. The greatest national water savings from marine fish protein occur in Southeast Asia and the United States. As the human population increases, future water savings from marine fish consumption will be increasingly important to food and water security and depend on sustainable harvest of capture fisheries and low water footprint growth of marine aquaculture. (paper)

  6. Savings needed to fund health insurance and health care expenses in retirement: findings from a simulation model.

    Science.gov (United States)

    Fronstin, Paul; Salisbury, Dallas; VanDerhei, Jack

    2008-05-01

    MODELING RETIREE HEALTH COSTS: This Issue Brief examines the uncertainty of health care expenses in retirement by using a Monte Carlo simulation model to estimate the amount of savings needed to cover health insurance premiums and out-of-pocket health care expenses. This type of simulation is able to account for the uncertainty related to individual mortality and rates of return, and computes the present value of the savings needed to cover health insurance premiums and out-of-pocket expenses in retirement. These observations were used to determine asset targets for having adequate savings to cover retiree health costs 50, 75, and 90 percent of the time. NOT ENOUGH SAVINGS: Many individuals will need more money than the amounts reported in this Issue Brief because this analysis does not factor in the savings needed to cover long-term care expenses, nor does it take into account the fact that many individuals retire prior to becoming eligible for Medicare. However, some workers will need to save less than what is reported if they keep working in retirement and receive health benefits as active workers. WHO HAS RETIREE HEALTH BENEFITS BEYOND MEDICARE?: About 12 percent of private-sector employers report offering any Medicare supplemental health insurance. This increases to about 40 percent among large employers. Overall, nearly 22 percent of retirees age 65 and older had retiree health benefits in 2005 to supplement Medicare coverage. As recently as 2006, 53 percent of retirees age 65 and older were covered by Medicare Part D, 24 percent had outpatient prescription drug coverage through an employment-based plan. Only 10 percent had no prescription drug coverage. INDIVIDUALLY PURCHASED MEDICARE SUPPLEMENTS, 2008: Among those who purchase Medigap and Medicare Part D prescription drug coverage at age 65 in 2008, men would need between $79,000 and $159,000 with median prescription drug expenses (50th percentile and 90th percentiles, respectively), and between $156

  7. Principles of valuing business travel time savings

    OpenAIRE

    Fowkes, A.S.

    2001-01-01

    OVERVIEW\\ud \\ud There are two approaches to valuing travel time savings to business people. The first is that which has formed the basis of UK policy for about 30 years, and which is set out in Section 2. This takes the value of travel time savings on employer’s business as equal to the gross wage rate plus an allowance for other costs that the employer saves. These might include such things as desk space, computer, tools, uniform, protective clothing, travel expenses. These were investigated...

  8. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  9. 12 CFR 583.20 - Savings and loan holding company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings and loan holding company. 583.20... REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.20 Savings and loan holding company. The term savings and loan holding company means any company that directly or indirectly controls a savings...

  10. Mind the Gap: The Effectiveness of Incentives to boost Retirement Saving in Europe

    OpenAIRE

    Axel Börsch-Supan

    2004-01-01

    Pension reforms all across Europe have a common theme: to reduce the generosity of the pay-as-you-go public pension pillar threatened by population aging, and to build up new pillars by private saving through occupational and individual pension plans. The extent of such retirement saving varies a great deal across Europe. This variation reflects, among other factors, the differences in public pension sys-tems, taxation and capital market regulations. The first part of this paper looks at this...

  11. Small Businesses Save Big: A Borrower's Guide To Increase the Bottom Line Using Energy Efficiency (Fact Sheet)

    Energy Technology Data Exchange (ETDEWEB)

    2015-01-01

    Dollars saved through energy efficiency can directly impact your bottom line. Whether you are planning for a major renovation or upgrading individual pieces of building equipment, these improvements can help reduce operating costs, save on utility bills, and boost profits. This fact sheet provides a guide for small businesses to find the resources to increase the energy efficiency of their buildings.

  12. Energy savings in dynamic and resilient optical networks based on traffic-aware strategies

    DEFF Research Database (Denmark)

    Turus, Ioan; Fagertun, Anna Manolova; Dittmann, Lars

    2014-01-01

    andconnections. Results show that symbol-rateadaptation provides high savings for unprotected scenarios (37% energy savings w.r.t. unprotected Baseline), while for theprotected scenarios better results are obtained for modulationformat adaptation which includes sleep-mode (57.1% energysavings w.r.t. protected...... Baseline). Moreover, compared to theBaseline scenarios the Mixed adaptation, combining bothsymbol-rate and modulation format, is the most power-efficientstrategy providing 39% energy savings for unprotected scenarioand 70% energy savings for dedicated protection scenario.......An analysis of the energy savingsis presentedwhen taking into account a complete traffic model for a one-yeartime period. Daily and weekly traffic fluctuations as well asyearly traffic growth are considered whenanalyzing the powerconsumption.Low power mode in optoelectronic devices (sleep...

  13. 32 CFR 701.111 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

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

  14. Employers' Perceptions of Online Accounting Education

    Science.gov (United States)

    Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

    2014-01-01

    The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  16. Effectiveness of brokering within account management organizations

    NARCIS (Netherlands)

    Dekker, D.J.; Stokman, F.N.; Franses, P.H.B.F.

    2004-01-01

    We present a model that integrates the contradicting Burtian and Krackhardtian broker theories to explain effectiveness of brokering for individuals within account management organizations. Using data on a network of 55 individuals in a financial account management organization, we test how

  17. Maintaining a Viable Energy Savings Performance Contract

    National Research Council Canada - National Science Library

    Weber, Katherine L; Huckeby, Michael A

    2005-01-01

    Substantial amounts of information are available on Energy Savings Performance Contract award requirements, measurement, and verification, but we have found very little information on the day-to-day...

  18. Potential Logistics Cost Savings from Engine Commonality

    National Research Council Canada - National Science Library

    Henderson, Robert L; Higer, Matthew W

    2007-01-01

    The purpose of this MBA Project is to determine potential logistics cost savings the USAF and DoD could have realized through the life of the F-16 fighter aircraft had they required engine commonality...

  19. Radioisotope savings in industry and agriculture

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1964-01-15

    Benefits and savings achieved in industry and agriculture were described by leading experts from six different countries at a public discussion organized by the Agency on 24 September 1963, during the last IAEA General Conference.

  20. Site preparation savings through better utilization standards

    Science.gov (United States)

    W.F. Watson; B.J. Stokes; I.W. Savelle

    1984-01-01

    This reports preliminary paper results of a study to determine the savings in the cost of site preparation that can be accomplished by the intensive utiliiation of understory biomass. mechanized sys terns can potentially be used for recovering this material.

  1. Caustic saving potentile in textile processing mills

    International Nuclear Information System (INIS)

    Latif, M.; Rehman, A.; Ghafar, A.; Hafeez, N.M.

    2010-01-01

    The textile processing industry of pakistan has great potential of improvement in resource consumption in various production processes. One major concern is the heavy usage of caustic soda (sodium hydroxide) especially during the mercerization process which incurs a significant cost to a textile processing mill. To reduce the unit fabric production cost and stay competitive, the industry need to minimize the caustic wastage and explore the caustic saving potential. This paper describe the detailed caustic consumption practices and saving potentials in woven textile sector based on the data base of 100 industries. Region wise caustic saving potential is also investigated . Three caustic conservation option including process improvement, reuse and recycling, and caustic recovery plants are discussed. Detailed technical and and financial requirements. saving potentials and paybacks of these options are provided. (author)

  2. Glaucoma: Screening Can Save Your Sight!

    Science.gov (United States)

    ... of this page please turn Javascript on. Feature: Glaucoma Glaucoma: Screening Can Save Your Sight! Past Issues / Fall 2009 Table of Contents People with glaucoma see the world through a tunnel. Glaucoma is ...

  3. Statistical Uncertainty in the Medicare Shared Savings...

    Data.gov (United States)

    U.S. Department of Health & Human Services — According to analysis reported in Statistical Uncertainty in the Medicare Shared Savings Program published in Volume 2, Issue 4 of the Medicare and Medicaid Research...

  4. The School Advanced Ventilation Engineering Software (SAVES)

    Science.gov (United States)

    The School Advanced Ventilation Engineering Software (SAVES) package is a tool to help school designers assess the potential financial payback and indoor humidity control benefits of Energy Recovery Ventilation (ERV) systems for school applications.

  5. 31 CFR 359.35 - May I purchase definitive Series I savings bonds through a payroll savings plan?

    Science.gov (United States)

    2010-07-01

    ... savings bonds through a payroll savings plan? 359.35 Section 359.35 Money and Finance: Treasury... May I purchase definitive Series I savings bonds through a payroll savings plan? You may purchase definitive bonds through deductions from your pay if your employer maintains a payroll savings plan. An...

  6. 31 CFR 351.47 - May I purchase definitive Series EE savings bonds through a payroll savings plan?

    Science.gov (United States)

    2010-07-01

    ... savings bonds through a payroll savings plan? 351.47 Section 351.47 Money and Finance: Treasury....47 May I purchase definitive Series EE savings bonds through a payroll savings plan? You may purchase... maintains a payroll savings plan. An authorized issuing agent must issue the bonds. ...

  7. The value of business travel time savings

    OpenAIRE

    Fowkes, A.S.; Marks, P.; Nash, C.A.

    1986-01-01

    The value of time savings for business travellers forms a sizeable part of the benefits from trunk road, rail and air transport improvement schemes. It is therefore important to possess appropiate values to place on business travel time savings for evaluation purposes. The normal approach in practice is to adopt the wage rate of the workers in question plus an increment for overheads and non-wage payments. \\ud \\ud In this paper criticisms of this approach are discssed and the implications of ...

  8. Potential energy savings and thermal comfort

    DEFF Research Database (Denmark)

    Jensen, Karsten Ingerslev; Rudbeck, Claus Christian; Schultz, Jørgen Munthe

    1996-01-01

    The simulation results on the energy saving potential and influence on indoor thermal comfort by replacement of common windows with aerogel windows as well as commercial low-energy windows are described and analysed.......The simulation results on the energy saving potential and influence on indoor thermal comfort by replacement of common windows with aerogel windows as well as commercial low-energy windows are described and analysed....

  9. Risk transfer via energy savings insurance

    OpenAIRE

    Mills, Evan

    2001-01-01

    Among the key barriers to investment in energy efficiency improvements are uncertainties about attaining projected energy savings and apprehension about potential disputes over these savings. The fields of energy management and risk management are thus intertwined. While many technical methods have emerged to manage performance risks (e.g. building commissioning), financial risk transfer techniques are less developed in the energy management arena than in other more mature segments of t...

  10. Measured energy savings and cost-effectiveness of conservation retrofits in commercial buildings

    International Nuclear Information System (INIS)

    Greely, K.M.; Harris, J.P.; Hatcher, A.M.

    1990-01-01

    In this study, the authors examine the measured savings and cost-effectiveness of 447 commercial retrofit projects in the US, Canada, and Europe, representing over 1,700 buildings. For these projects, they examine savings and cost-effectiveness by building type and retrofit strategy, savings from individual measures, peak electric demand savings, comparisons of measured vs. predicted savings, and the persistence of savings in the years following a retrofit. Median annual site energy savings amounted to 20 kBtu/ft 2 , or 18% of whole-building usage; median retrofit cost was $0.56/ft 2 (1988 $), the median payback time was 3.1 years, and the median cost of conserved energy was $3.10/site MBtu. When examined by retrofit strategy, they found that projects with only HVAC and/or lighting retrofits had median payback times of one to three years, while those affecting the building shell, either alone or in combination with other types of measures, had payback times of five or more years. Projects in which only maintenance practices were changed typically saved 12% of their pre-retrofit consumption, often using in-house labor. Their research suggests that, despite significant savings and short payback times for the majority of projects, optimum savings are often not being achieved, due to limited owner willingness to invest in all cost-effective measures, as well as to improper retrofit installation and/or maintenance. A comprehensive understanding of energy management as a process is needed, including both inspection and commissioning of installed retrofits and ongoing tracking of energy consumption as an indicator of operating problems

  11. Creation of Carbon Credits by Water Saving

    Directory of Open Access Journals (Sweden)

    Yasutoshi Shimizu

    2012-07-01

    Full Text Available Until now, as a way of reducing greenhouse gas emissions from Japanese homes, the emphasis has been on reduction of energy consumption for air-conditioning and lighting. In recent years, there has been progress in CO2 emission reduction through research into the water-saving performance of bathroom fixtures such as toilets and showers. Simulations have shown that CO2 emissions associated with water consumption in Japanese homes can be reduced by 25% (1% of Japan’s total CO2 emissions by 2020 through the adoption of the use of water-saving fixtures. In response to this finding, a program to promote the replacement of current fixtures with water-saving toilet bowls and thermally insulated bathtubs has been added to the Government of Japan’s energy-saving policy. Furthermore, CO2 emission reduction through widespread use of water-saving fixtures has been adopted by the domestic credit system promoted by the Government of Japan as a way of achieving CO2 emission-reduction targets; application of this credit system has also begun. As part of a bilateral offset credit mechanism promoted by the Government of Japan, research to evaluate the CO2 reduction potential of the adoption of water-saving fixtures has been done in the city of Dalian, in China.

  12. Demonstration of energy savings of cool roofs

    Energy Technology Data Exchange (ETDEWEB)

    Konopacki, S.; Gartland, L.; Akbari, H. [Lawrence Berkeley National Lab., CA (United States). Environmental Energy Technologies Div.; Rainer, L. [Davis Energy Group, Davis, CA (United States)

    1998-06-01

    Dark roofs raise the summertime air-conditioning demand of buildings. For highly-absorptive roofs, the difference between the surface and ambient air temperatures can be as high as 90 F, while for highly-reflective roofs with similar insulative properties, the difference is only about 20 F. For this reason, cool roofs are effective in reducing cooling energy use. Several experiments on individual residential buildings in California and Florida show that coating roofs white reduces summertime average daily air-conditioning electricity use from 2--63%. This demonstration project was carried out to address some of the practical issues regarding the implementation of reflective roofs in a few commercial buildings. The authors monitored air-conditioning electricity use, roof surface temperature, plenum, indoor, and outdoor air temperatures, and other environmental variables in three buildings in California: two medical office buildings in Gilroy and Davis and a retail store in San Jose. Coating the roofs of these buildings with a reflective coating increased the roof albedo from an average of 0.20--0.60. The roof surface temperature on hot sunny summer afternoons fell from 175 F--120 F after the coating was applied. Summertime average daily air-conditioning electricity use was reduced by 18% (6.3 kWh/1000ft{sup 2}) in the Davis building, 13% (3.6 kWh/1000ft{sup 2}) in the Gilroy building, and 2% (0.4 kWh/1000ft{sup 2}) in the San Jose store. In each building, a kiosk was installed to display information from the project in order to educate and inform the general public about the environmental and energy-saving benefits of cool roofs. They were designed to explain cool-roof coating theory and to display real-time measurements of weather conditions, roof surface temperature, and air-conditioning electricity use. 55 figs., 15 tabs.

  13. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  14. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  15. State Regulation of the Savings Market Within the Context of “New Economy” Imperatives

    Directory of Open Access Journals (Sweden)

    Valeriya Viktorovna Litvin

    2015-12-01

    Full Text Available In the conditions of “new economy” which today is being shaped due to unprecedented progress of science and technology, and information revolution, we observe significant intensification of insecurity and instability risks as well as scaling-up and devastating impact of the downturn. Financial security of many countries and stable functioning of the national savings schemes are under threat which makes impossible expanded reproduction and further social welfare growth. In addition, over the last decades the financial component of crises has gained its role, new financial technologies and assets have become the key reason for the downturn. In this regard, the study of new potential threats of savings market volatility as a savings system core acquires special relevance. Based on the analysis of the main imperfections of savings market under the conditions of new economy, this article defines and analyzes priority directions of the state activity targeted at ensuring sustainability of the national savings system. The author outlines the scope of legal regulation for the savings market, reveals the peculiarities of its monopolization in the conditions of globalization taking into account specifics of this process on the post-industrial stage of civilization development. Manifestations of external effects in savings market have been investigated as well as mechanisms of neutralizing the negative externalities and encouraging positive ones. Both implications of information incomplete character and internalities referring to it have been examined. The methods to increase market savings saturation with information have been considered. The role of state guarantees to ensure sustainability and stability of the national savings systems development has been shown. Performance criteria for institutions in charge to guarantee savings return have been defined. Directions of improving the state system of safeguards have been offered. Mechanism of

  16. Saving-enhanced memory: the benefits of saving on the learning and remembering of new information.

    Science.gov (United States)

    Storm, Benjamin C; Stone, Sean M

    2015-02-01

    With the continued integration of technology into people's lives, saving digital information has become an everyday facet of human behavior. In the present research, we examined the consequences of saving certain information on the ability to learn and remember other information. Results from three experiments showed that saving one file before studying a new file significantly improved memory for the contents of the new file. Notably, this effect was not observed when the saving process was deemed unreliable or when the contents of the to-be-saved file were not substantial enough to interfere with memory for the new file. These results suggest that saving provides a means to strategically off-load memory onto the environment in order to reduce the extent to which currently unneeded to-be-remembered information interferes with the learning and remembering of other information. © The Author(s) 2014.

  17. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  18. 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...

  19. Energy savings potential from improved building controls for the US commercial building sector

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Nick; Katipamula, Srinivas; Wang, Weimin; Xie, Yulong; Zhao, Mingjie

    2017-09-27

    The U.S. Department of Energy’s (DOE’s) Building Technologies Office (BTO) sponsored a study to determine the potential national savings achievable in the commercial building sector through widespread deployment of best practice controls, elimination of system and component faults, and use of better sensing. Detailed characterization of potential savings was one source of input to set research, development, and deployment (RD&D) goals in the field of building sensors and controls. DOE’s building energy simulation software, EnergyPlus, was employed to estimate the potential savings from 34 measures in 9 building types and across 16 climates representing almost 57% of commercial building sector energy consumption. In addition to estimating savings from individual measures, three packages of measures were created to estimate savings from the packages. These packages represented an 1) efficient building, 2) typical building, and 3) inefficient building. To scale the results from individual measures or a package to the national scale, building weights by building type and climate locations from the Energy Information Administration’s 2012 Commercial Building Energy Consumption Survey (CBECS) were used. The results showed significant potential for energy savings across all building types and climates. The total site potential savings from individual measures by building type and climate location ranged between 0% and 25%. The total site potential savings by building type aggregated across all climates (using the CBECS building weights) for each measure varied between 0% and 16%. The total site potential savings aggregated across all building types and climates for each measure varied between 0% and 11%. Some individual measures had negative savings because correcting underlying operational problems (e.g., inadequate ventilation) resulted in increased energy consumption. When combined into packages, the overall national savings potential is estimated to be 29

  20. Neural predictors of sensorimotor adaptation rate and savings.

    Science.gov (United States)

    Cassady, Kaitlin; Ruitenberg, Marit; Koppelmans, Vincent; Reuter-Lorenz, Patricia; De Dios, Yiri; Gadd, Nichole; Wood, Scott; Riascos Castenada, Roy; Kofman, Igor; Bloomberg, Jacob; Mulavara, Ajitkumar; Seidler, Rachael

    2018-04-01

    In this study, we investigate whether individual variability in the rate of visuomotor adaptation and multiday savings is associated with differences in regional gray matter volume and resting-state functional connectivity. Thirty-four participants performed a manual adaptation task during two separate test sessions, on average 9 days apart. Functional connectivity strength between sensorimotor, dorsal cingulate, and temporoparietal regions of the brain was found to predict the rate of learning during the early phase of the adaptation task. In contrast, default mode network connectivity strength was found to predict both the rate of learning during the late adaptation phase and savings. As for structural predictors, greater gray matter volume in temporoparietal and occipital regions predicted faster early learning, whereas greater gray matter volume in superior posterior regions of the cerebellum predicted faster late learning. These findings suggest that the offline neural predictors of early adaptation may facilitate the cognitive aspects of sensorimotor adaptation, supported by the involvement of temporoparietal and cingulate networks. The offline neural predictors of late adaptation and savings, including the default mode network and the cerebellum, likely support the storage and modification of newly acquired sensorimotor representations. © 2017 Wiley Periodicals, Inc.

  1. Exploring the time-saving bias: How drivers misestimate time saved when increasing speed

    Directory of Open Access Journals (Sweden)

    Eyal Peer

    2010-12-01

    Full Text Available According to the time-saving bias, drivers underestimate the time saved when increasing from a low speed and overestimate the time saved when increasing from a relatively high speed. Previous research used a specific type of task --- drivers were asked to estimate time saved when increasing speed and to give a numeric response --- to show this. The present research conducted two studies with multiple questions to show that the time-saving bias occurs in other tasks. Study 1 found that drivers committed the time-saving bias when asked to estimate (a the time saved when increasing speed or (b the distance that can be completed at a given time when increasing speed or (c the speed required to complete a given distance in decreasing times. Study 2 showed no major differences in estimations of time saved compared to estimations of the remaining journey time and also between responses given on a numeric scale versus a visual analog scale. Study 3 tested two possible explanations for the time-saving bias: a Proportion heuristic and a Differences heuristic. Some evidence was found for use of the latter.

  2. On the assessment of marginal life saving costs for risk acceptance criteria

    DEFF Research Database (Denmark)

    Fischer, Katharina; Virguez, Edgar; Sánchez-Silva, Mauricio

    2013-01-01

    : The definition of the marginal life saving costs, the discount rate used for comparing costs and benefits that accrue at different points in time and the time horizon over which future consequences of the decision are taken into account. In the present paper these issues are discussed based on a clear...

  3. Flexible Fringe Benefit Plans Save You Money and Keep Employees Happy.

    Science.gov (United States)

    Johnson, Rob

    1987-01-01

    This fringe benefit plan saves money for both employers and employees, provides a better fit for employees' actual benefit needs, and allows employees to choose options from a menu of benefits. One option is a flexible spending plan. Employees place a portion of their before-tax income into a special account from which allowable expenses are paid…

  4. RESOURCE SAVING IN CONSTRUCTION INDUSTRY WITH HIGHWAY BRANCH AS EXAMPLE

    Directory of Open Access Journals (Sweden)

    A. V. Roudensky

    2011-01-01

    Full Text Available Consumption of energy is an objective (independent on cost fluctuations technical efficiency criterion of any construction or repair work. Highway/road (particularly bituminous pavement sector is an important construction industry part. Bituminous road pavement construction consists of such components as excavation and preparation of basic materials, manufacture of mixes, ready mix laying/compacting and transportation of all materials. Average energy consumption for every bituminous pavement construction component is assessed. Approach to resource and energy saving presented in the article may be used in construction industry to develop and implement innovativetechnical and organizational solutions both of general application and for individual projects.

  5. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  6. Energy Savings from Industrial Water Reductions

    Energy Technology Data Exchange (ETDEWEB)

    Rao, Prakash; McKane, Aimee; de Fontaine, Andre

    2015-08-03

    Although it is widely recognized that reducing freshwater consumption is of critical importance, generating interest in industrial water reduction programs can be hindered for a variety of reasons. These include the low cost of water, greater focus on water use in other sectors such as the agriculture and residential sectors, high levels of unbilled and/or unregulated self-supplied water use in industry, and lack of water metering and tracking capabilities at industrial facilities. However, there are many additional components to the resource savings associated with reducing site water use beyond the water savings alone, such as reductions in energy consumption, greenhouse gas emissions, treatment chemicals, and impact on the local watershed. Understanding and quantifying these additional resource savings can expand the community of businesses, NGOs, government agencies, and researchers with a vested interest in water reduction. This paper will develop a methodology for evaluating the embedded energy consumption associated with water use at an industrial facility. The methodology developed will use available data and references to evaluate the energy consumption associated with water supply and wastewater treatment outside of a facility’s fence line for various water sources. It will also include a framework for evaluating the energy consumption associated with water use within a facility’s fence line. The methodology will develop a more complete picture of the total resource savings associated with water reduction efforts and allow industrial water reduction programs to assess the energy and CO2 savings associated with their efforts.

  7. Resource-saving policy in the context of technological updating of ferroalloy production

    Directory of Open Access Journals (Sweden)

    Yelena Anatolyevna Pozdnyakova

    2011-06-01

    Full Text Available This paper substantiates the need for technological modernization of ferroalloy production which should be based on energy- and resource-saving technologies. Lean-technology is considered as a tool for effective management of material costs organization. A search algorithm for ways to improve the manufacturing process of a company, with which usage the author suggests a number of areas that require optimization, was developed. Measures aimed at solving the problems of resource-saving at JSC "Klyuchevsky Ferroalloy Plant" were proposed: introduction of resource saving technologies, suggesting involvement in the production of non-liquid products and the use of process waste and upgrading of individual processes. As a result of the proposed activities, tangible results have been achieved: reducing production costs, saving raw materials, reducing storage costs and release of additional areas, decrease of production losses.

  8. Feeding your piggy bank with intentions : A study on saving behaviour, saving strategies, and happiness

    NARCIS (Netherlands)

    De Francisco Vela, S.; Desmet, P.M.A.; Casais, M.

    2014-01-01

    The act of saving money can connect one’s present state to a meaningful future state, especially if we consider money not as a direct source of happiness, but as a resource for engaging in meaningful activities. To explore how design can contribute to making the act of saving more meaningful, we

  9. Directions of organisational and low-cost energy saving of engineering enterprises

    Directory of Open Access Journals (Sweden)

    Dzhedzhula Viacheslav V.

    2014-01-01

    Full Text Available The article analyses directions of energy saving of industrial enterprises. Taking into account the tendency to continuous growth of cost of energy resources, introduction of measures that would allow reduction of energy consumption of enterprises is an urgent task. One of the most important obstacles in the process of introduction of energy efficient solutions are fund limits and low awareness of owners and managers of industrial enterprises. The article offers a new classification of energy saving measures: apart from traditional expense and organisation measures it introduces the low-cost measures notion. It offers to consider low-cost those measures that are realised by the enterprise by means of own funds, moreover, their repayment term is not more than one year. It offers analytical expression for identification of annual funds saving from introduction of low-cost measures. It considers the process of identification of saving of funds from introduction of some of the main low-cost measures in detail: replacement of lighting units, balancing of ventilation networks and elimination of water leakages from pipelines and water supply equipment. Based on the analysis of bibliography information the article provides a list of main measures on energy saving, which could be referred to the low-cost ones. The proposed approaches would allow paying more attention to practical aspects of realisation of the concept of energy saving in the industry.

  10. Financial Literacy of Rural Population as a Determinant of Saving Behavior in Kazakhstan

    Directory of Open Access Journals (Sweden)

    Gaisina Sholpan

    2017-11-01

    Full Text Available In rural Kazakhstan, the credit and insurance services are limited and the state support is weak. Therefore, households’ saving is crucial to provide an insurance against the economic and social shocks. The main goal of this study is to contribute to the literature on financial literacy in emerging economies, namely, the effect of financial literacy on saving rates of rural population. Being well educated not always means to be financial literate and make efficient decisions regarding one’s own finance. People with a lower formal education level but with better experience in consuming financial products could be better prepared for making financial decisions including those related to savings. In this paper other socio-economic determinants of saving rates were taken into account, such as an income level, family size and an employment status. This research was carried out in Pavlodar region of Kazakhstan, and the data collection took place in spring 2014. In total, 405 households were surveyed. Results of the analysis show that if a respondent gives at least one correct answer, it positively affects the saving rates as well as one can observe that the higher the financial literacy level, the higher are the saving rates. Availability of state supported financial education programs for rural people will significantly contribute to the financial literacy improvement. At the same time, providing various and appropriate financial products in rural areas will motivate rural people to search for new knowledge and require authorities to intensify activities in this field.

  11. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  12. Public-opinion poll on energy saving

    International Nuclear Information System (INIS)

    1982-01-01

    A public-opinion poll was carried out on energy saving from November 26 to December 2, 1981, across the country. The number of persons participated in the survey was 5,000, whose age was 20 and above. The recovery ratio was 4,007 persons (80.1 %). The results of the survey and also the question-answer form are given with respective percentages. The questions were in the following three categories: (1) cognizance of energy saving - space-heating temperature, energy saving conscience use of private cars, purchase of highenergy consumption appliances; (2) energy for future - energy consumption, energy consumption trend, new types of energy, main sources of power generation, nuclear power in the overall electric power, apprehension toward nuclear power plants, safety measures in nuclear power plants; (3) governmental energy policy measures. (J.P.N.)

  13. An energy saving system for hospital laundries

    Energy Technology Data Exchange (ETDEWEB)

    Katsanis, J.S.; Tsarabaris, P.T.; Polykrati, A.D.; Proios, A.N. [National Technical Univ. of Athens, Athens (Greece). School of Electrical and Computer Engineering; Koufakis, E.I. [Public Power Corp. S.A., Crete (Greece)

    2009-07-01

    Hospital laundries are one of the largest consumers of water and electrical and thermal energy. This paper examined the energy savings achieved by a system using the hot wastewater from the washing process. Hospital laundries consume thermal energy using steam, which is produced in boilers by burning diesel oil or natural gas. Electrical energy for the mechanical drives, ventilation and also the lighting required in the laundry area are big consumers of energy. The paper presented the proposed system and discussed the parameters of the system and system dimensioning. The paper also provided and discussed an interpretation of steam and energy savings. The proposed system was considered to be economically viable, simple in its construction, installation and operation. From the application of the suggested system, the cost savings resulted in a satisfactory payback period for the capital invested of approximately three to five years. 14 refs., 4 tabs., 2 figs.

  14. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  15. Political accountability and autonomous weapons

    Directory of Open Access Journals (Sweden)

    James Igoe Walsh

    2015-09-01

    Full Text Available Autonomous weapons would have the capacity to select and attack targets without direct human input. One important objection to the introduction of such weapons is that they will make it more difficult to identify and hold accountable those responsible for undesirable outcomes such as mission failures and civilian casualties. I hypothesize that individuals can modify their attribution of responsibility in predicable ways to accommodate this new technology. The results of a survey experiment are consistent with this; subjects continue to find responsible and hold accountable political and military leaders when autonomous weapons are used, but also attribute responsibility to the designers and programmers of such weapons.

  16. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... 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...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  17. Numerical simulation of spatial whole-body vibration behaviour of sitting man taking into account individual anthropometry and position; Numerische Simulation des raeumlichen Ganzkoerperschwingungsverhaltens des sitzenden Menschen unter Beruecksichtigung der individuellen Anthropometrie und Haltung

    Energy Technology Data Exchange (ETDEWEB)

    Pankoke, S.

    2003-07-01

    A dynamic FE model of the anatomy of humans in sitting position is presented for assessing the dynamic internal response of the human body to the effect of external vibrations. The model can be adapted to individual body measures, different positions and different spatial orientation. It was verified on the basis of extensive measured data. The problem of contact between the human body and the driver seat is solved by a simplified static description. The model comprises a sub-model of the lumbar vertebral column for assessing the spatial load distributions in this body region. [German] In der vorliegenden Arbeit wird ein dynamisches, an der menschlichen Anatomie orientiertes Finite-Elemente-Modell des sitzenden Menschen vorgestellt, das es gestaltet, dynamische innere Antworten des Koerpers auf von aussen auf den Menschen einwirkende Schwingungen zu ermitteln. Das Modell ist ueber eine Auswahl anthropometrischer Masse an das Schwingungsverhalten eines Individuums anpassbar und ermoeglicht zudem die Simulation von Schwingungseinwirkungen in unterschiedlichen Haltungen und in allen Raumrichtungen. Die Modellverifikation erfolgte an umfangreichen Messdatenbestaenden. Das Kontaktproblem des Menschen zum Fahrzeugsitz ist durch eine vereinfachte statische Beschreibung abgebildet. Ferner beinhaltet das Ganzkoerpermodell ein Submodell der Lendenwirbelsaeule, mit dessen Hilfe die aus den Ganzkoerperschwingungen folgenden raeumlichen Beanspruchungsverteilungen in der Lendenwirbelsaeule ermittelt werden koennen. (orig.)

  18. Economic Energy Savings Potential in Federal Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Brown, Daryl R.; Dirks, James A.; Hunt, Diane M.

    2000-09-04

    The primary objective of this study was to estimate the current life-cycle cost-effective (i.e., economic) energy savings potential in Federal buildings and the corresponding capital investment required to achieve these savings, with Federal financing. Estimates were developed for major categories of energy efficiency measures such as building envelope, heating system, cooling system, and lighting. The analysis was based on conditions (building stock and characteristics, retrofit technologies, interest rates, energy prices, etc.) existing in the late 1990s. The potential impact of changes to any of these factors in the future was not considered.

  19. Savings in its sights for Somerset Trust.

    Science.gov (United States)

    Russell, Colin

    2011-10-01

    Colin Russell, healthcare specialist at Schneider Electric (pictured), explains how the company has recently worked with Taunton and Somerset NHS Foundation Trust to implement a major energy-saving project at the Trust's Musgrove Park Hospital in Taunton. He argues that, at a time when all areas of the service are being asked to reduce costs, such partnerships can potentially save the institution millions of pounds and significantly reduce carbon emissions, while "revitalising" parts of the NHS estate, and ensuring continuity of vital hospital services for facilities managers.

  20. Nuclear recycling: costs, savings, and safeguards

    International Nuclear Information System (INIS)

    Spinrad, B.I.

    1985-01-01

    This chapter discusses the economics, physical and chemical processes, and safety of nuclear fuel recycling. The spent fuel must be chemically reprocessed in order to recover uranium and plutonium. Topics considered include indifference costs, recycling in light water reactors (LWRs), plutonium in fast reactors, the choice between recycling and storage, safeguards, and weapons proliferation. It is shown that the economics of recycling nuclear fuel involves the actual costs and savings of the recycling operation in terms of money spent, made, and saved, and the impact of the recycling on the future cost of uranium

  1. Raising household saving: does financial education work?

    Science.gov (United States)

    Gale, William G; Harris, Benjamin H; Levine, Ruth

    2012-01-01

    This article highlights the prevalence and economic outcomes of financial illiteracy among American households, and reviews previous research that examines how improving financial literacy affects household saving. Analysis of the research literature suggests that previous financial literacy efforts have yielded mixed results. Evidence suggests that interventions provided for employees in the workplace have helped increase household saving, but estimates of the magnitude of the impact vary widely. For financial education initiatives targeted to other groups, the evidence is much more ambiguous, suggesting a need for more econometrically rigorous evaluations.

  2. Financing aspects of electricity saving's in Brazil

    International Nuclear Information System (INIS)

    Pacca, S.A.; Sauer, I.L.

    1996-01-01

    Programs regarding to energy saving in Brasil arised by the early 80's from the concern with oil products consumption. The situation has changed and electricity is growing in importance when energy conservation is discussed. Thus, the government, following examples from abroad, has been trying to overcome the barriers that obstruct a massive process evolution towards energy saving, since the potential is spread out in many society segments. One important issue is related to financing energy conservation. This paper attempts to analyze the utilities efforts allied to public and private banks investments towards energy conservation financing. (author)

  3. Saving water to save the environment: Contrasting the effectiveness of environmental and monetary appeals in a residential water saving intervention

    NARCIS (Netherlands)

    Tijs, M.S.; Karremans, J.C.T.M.; Veling, H.P.; Lange, M.A. de; Meegeren, P. van; Lion, R.

    2017-01-01

    To convince people to reduce their energy consumption, two types of persuasive appeals often are used by environmental organizations: Monetary appeals (i.e., 'conserving energy will save you money') and environmental appeals (i.e., 'conserving energy will protect the environment'). In this field

  4. Taxation and the household saving rate: evidence from OECD countries

    Directory of Open Access Journals (Sweden)

    Vito Tanzi

    2000-03-01

    Full Text Available This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.

  5. 12 CFR 541.18 - Interim Federal savings association.

    Science.gov (United States)

    2010-01-01

    ... an existing savings and loan holding company or to facilitate any other transaction the Office may... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Interim Federal savings association. 541.18... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.18 Interim Federal savings association. The term...

  6. 49 CFR 173.219 - Life-saving appliances.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 2 2010-10-01 2010-10-01 false Life-saving appliances. 173.219 Section 173.219... Life-saving appliances. (a) A life-saving appliance, self-inflating or non-self-inflating, containing small quantities of hazardous materials that are required as part of the life-saving appliance must...

  7. Exploring the range of energy savings likely from energy efficiency retrofit measures in Ireland's residential sector

    International Nuclear Information System (INIS)

    Dineen, D.; Ó Gallachóir, B.P.

    2017-01-01

    This paper estimates the potential energy savings in the Irish residential sector by 2020 due to the introduction of an ambitious retrofit programme. We estimate the technical energy savings potential of retrofit measures targeting energy efficiency of the space and water heating end uses of the 2011 stock of residential dwellings between 2012 and 2020. We build eight separate scenarios, varying the number of dwellings retrofitted and the depth of retrofit carried out in order to investigate the range of energy savings possible. In 2020 the estimated technical savings potential lies in the range from 1713 GWh to 10,817 GWh, but is more likely to fall within the lower end of this range, i.e. between 1700 and 4360 GWh. When rebound effects are taken into account this reduces further to 1100 GWh and 2800 GWh per annum. The purpose of this paper was to test the robustness of the NEEAP target savings for residential retrofit, i.e. 3000 GWh by 2020. We conclude that this target is technically feasible but very challenging and unlikely to be achieved based on progress to date. It will require a significant shift towards deeper retrofit measures compared to what has been achieved by previous schemes. - Highlights: • Paper estimates range of energy savings likely from Irish residential retrofit. • Achieving NEEAP target savings of 3000 GWh by 2020 is feasible but very challenging. • Likely savings of 1100–2800 GWh per annum in 2020, including rebound. • NEEAP target unlikely to be achieved based on current trends.

  8. 31 CFR 363.52 - What amount of book-entry Series EE and Series I savings bonds may I purchase in one year?

    Science.gov (United States)

    2010-07-01

    ... for Series I savings bonds. (b) Computation of amount for gifts. Bonds purchased or transferred as gifts will be included in the computation of the purchase limitation for the account of the recipient... and Series I savings bonds may I purchase in one year? 363.52 Section 363.52 Money and Finance...

  9. 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.

  10. Accounting for the multidimensional nature of the relationship between adult obesity and socio-economic status: the French second National Individual Survey on Food Consumption (INCA 2) dietary survey (2006-07).

    Science.gov (United States)

    Fillol, F; Dubuisson, C; Lafay, L; Dufour, A; Bertin, M; Touvier, M; Maire, B; Volatier, J-L; Lioret, S

    2011-11-01

    The objective was to study the multidimensional nature of the relationship between adult obesity (OB) and socio-economic status (SES), using comprehensive indices of SES taken separately or synthesised in an overall index. A nationally representative sample of adults aged 18-79 years was taken from the French second National Individual Survey on Food Consumption (INCA 2) dietary survey (2006-07). Weight and height were measured and OB defined as BMI ≥ 30 kg/m2. SES variables were reported in questionnaires and included occupation, education and characteristics of household wealth. Composite indices of SES (household wealth and overall SES indices) were computed by correspondence analysis, and relationships with OB were investigated with logistic regression analysis. In total, 11·8 (95 % CI 10·1, 13·4) % of French adults were obese, without significant difference by sex. While no significant relationship was observed in men, all SES indicators were inversely correlated to OB in women. Both education and the household wealth index were retained in the stepwise multivariate model, confirming that different socio-economic variables are not necessarily proxies of each other regarding the OB issue. On the other hand, 'controlling for SES' while including several measures of SES in multivariate models may lead to collinearity, and thus over-adjustment. A more integrative approach may be to derive a synthetic index by including the SES factors available in a given study. Beyond this methodological perspective, understanding how OB is related to the different dimensions of SES should help to target the more vulnerable groups and increase the effectiveness of prevention.

  11. Saving lives and saving money: hospital-based violence intervention is cost-effective.

    Science.gov (United States)

    Juillard, Catherine; Smith, Randi; Anaya, Nancy; Garcia, Arturo; Kahn, James G; Dicker, Rochelle A

    2015-02-01

    Victims of violence are at significant risk for injury recidivism, including fatality. We previously demonstrated that our hospital-based violence intervention program (VIP) resulted in a fourfold reduction in injury recidivism, avoiding trauma care costs of $41,000 per injury. Given limited trauma center resources, assessing cost-effectiveness of interventions is fundamental to inform use of these programs in other institutions. This study examines the cost-effectiveness of hospital-based VIP. We used a decision tree and Markov disease state modeling to analyze cost utility for a hypothetical cohort of violently injured subjects, comparing VIP versus no VIP at a trauma center. Quality-adjusted life-years (QALYs) were calculated using differences in mortality and published health state utilities. Costs of trauma care and VIP were obtained from institutional data, and risk of recidivism with and without VIP were obtained from our trial. Outcomes were QALYs gained and net costs over a 5-year horizon. Sensitivity analyses examined the impact of uncertainty in input values on results. VIP results in an estimated 25.58 QALYs and net costs (program plus trauma care) of $5,892 per patient. Without VIP, these values are 25.34 and $5,923, respectively, suggesting that VIP yields substantial health benefits (24 QALYs) and savings ($4,100) if implemented for 100 individuals. In the sensitivity analysis, net QALYs gained with VIP nearly triple when the injury recidivism rate without VIP is highest. Cost-effectiveness remained robust over a range of values; $6,000 net cost savings occur when 5-year recidivism rate without VIP is at 7%. VIP costs less than having no VIP with significant gains in QALYs especially at anticipated program scale. Across a range of plausible values at which VIP would be less cost-effective (lower injury recidivism, cost of injury, and program effectiveness), VIP still results in acceptable cost per health outcome gained. VIP is effective and cost

  12. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  13. The potential and need for energy saving in standard family detached and semi-detached wooden houses in arctic Greenland

    DEFF Research Database (Denmark)

    Bjarløv, Søren Peter; Vladyková, Petra

    2011-01-01

    The paper gives an account of the potential and need for energy saving in standard family detached and semi-detached wooden houses in Greenland. It is based on studies of house construction compared with Building Regulation requirements and the spread of buildings over time. In the climatic...... conditions of Greenland, there is considerable potential for energy saving in houses due to their construction, shape and condition. To estimate the total potential for energy saving and thus reducing CO2 emissions, we carried out a detailed investigation of three typical standard semi-detached family houses...

  14. Consumer Products Advertised to Save Energy--Let the Buyer Beware.

    Science.gov (United States)

    1981-07-24

    AD-AL06 653 GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOUR--ETC F/G 5/3 CONSUMER PRODUCTS ADVERTISED TO SAVE ENERGY--LET THE BUYER BEWA-ETC...COMPTROLLER GENERAL’S CONSUMER PRODUCTS ADVERTISED REPORT TO THE CONGRESS TO SAVE ENERGY- - LET THE BUYER BEWARE D IG E ST In efforts to reduce energy costs...and comparable, GAO believes that the best ad- vice for consumers is "let the buyer beware." (See p. 42.) F’TC ’S COMMENTS FTC said that GAO

  15. Solar Energy as an Alternative to Energy Saving and Pollutant Emissions Reduction

    Directory of Open Access Journals (Sweden)

    Arina Negoițescu

    2016-10-01

    Full Text Available In the paper is analyzed thermal solar systems efficiency from the point of view of energy savings and pollutant emissions concentrations exhausted during these installations operation. For this purpose were taking into account four versions of solar panel systems combined with different types of conventional heating sources, for which were simulated the operation conditions. As a result of the simulation, there were obtained the values of energy savings and pollutant emissions during the four systems operation. By analyzing these values, the combined thermal system optimum solution was selected.

  16. Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

    Science.gov (United States)

    Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

    2016-01-01

    This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

  17. 12 CFR 575.10 - Acquisition and disposition of savings associations, savings and loan holding companies, and...

    Science.gov (United States)

    2010-01-01

    ... associations, savings and loan holding companies, and other corporations by mutual holding companies. 575.10... COMPANIES § 575.10 Acquisition and disposition of savings associations, savings and loan holding companies... savings and loan holding company in the stock form that is not a subsidiary holding company, provided the...

  18. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  19. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  20. 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.

  1. If you want to save, focus on the forest rather than on trees. The effects of shifts in levels of construal on saving decisions.

    Directory of Open Access Journals (Sweden)

    Joanna Rudzinska-Wojciechowska

    Full Text Available Although financial decisions are expected to be rational, there is a growing body of experimental research indicating that small psychological changes in one's mind-set in the actual decision-making moment might affect saving ratios. In this article, another type of change in one's mind-set, which can influence saving decisions, is explored, namely the level of construal. Construal level is a key descriptor of people's cognitive representations of targets, and is a way of characterising the mental mind-sets people use. Building on recent advances in the link between construal levels and intertemporal choices, the present research evaluates the effect of shifts in levels of construal in the very moment of decision making on people's propensity to save money. It is suggested that triggering a high-level construal mind-set would influence individuals' financial decisions and result in greater willingness to save than triggering a low-level construal mind-set. This assumption is supported by the findings: across three experiments, those with an abstract mind-set showed an increased willingness to save when compared to those with a concrete mind-set. The first experiment demonstrated that people in an abstract mind-set are more willing to delay financial gratification than those in a concrete mind-set. In the second and third experiments, those with an abstract mind-set showed an increased willingness to save when compared to those with a concrete mind-set. The research provides further evidence that mental states, which can be evoked by previous, unrelated tasks, such as level of cognitive abstraction, can influence everyday financial decisions. It, thus, highlights the role of situational factors that consumers may be not aware of, which still affect their savings decisions.

  2. If you want to save, focus on the forest rather than on trees. The effects of shifts in levels of construal on saving decisions.

    Science.gov (United States)

    Rudzinska-Wojciechowska, Joanna

    2017-01-01

    Although financial decisions are expected to be rational, there is a growing body of experimental research indicating that small psychological changes in one's mind-set in the actual decision-making moment might affect saving ratios. In this article, another type of change in one's mind-set, which can influence saving decisions, is explored, namely the level of construal. Construal level is a key descriptor of people's cognitive representations of targets, and is a way of characterising the mental mind-sets people use. Building on recent advances in the link between construal levels and intertemporal choices, the present research evaluates the effect of shifts in levels of construal in the very moment of decision making on people's propensity to save money. It is suggested that triggering a high-level construal mind-set would influence individuals' financial decisions and result in greater willingness to save than triggering a low-level construal mind-set. This assumption is supported by the findings: across three experiments, those with an abstract mind-set showed an increased willingness to save when compared to those with a concrete mind-set. The first experiment demonstrated that people in an abstract mind-set are more willing to delay financial gratification than those in a concrete mind-set. In the second and third experiments, those with an abstract mind-set showed an increased willingness to save when compared to those with a concrete mind-set. The research provides further evidence that mental states, which can be evoked by previous, unrelated tasks, such as level of cognitive abstraction, can influence everyday financial decisions. It, thus, highlights the role of situational factors that consumers may be not aware of, which still affect their savings decisions.

  3. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  4. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

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

  5. Accounting standards that appeal to the professional

    Directory of Open Access Journals (Sweden)

    Alain BURLAUD

    2016-12-01

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

  6. Boiler house modernization through shared savings program

    Energy Technology Data Exchange (ETDEWEB)

    Breault, R.W. [Tecogen, Waltham, MA (United States)

    1995-12-31

    Throughout Poland as well as the rest of Eastern Europe, communities and industries rely on small heat only boilers to provide district and process heat. Together these two sectors produce about 85,000 MW from boilers in the 2 to 35 MW size range. The bulk of these units were installed prior to 1992 and must be completely overhauled to meet the emission regulations which will be coming into effect on January 1, 1998. Since the only practical fuel is coal in most cases, these boilers must be either retrofit with emission control technology or be replaced entirely. The question that arises is how to accomplish this given the current tight control of capital in Poland and other East European countries. A solution that we have for this problem is shared savings. These boilers are typically operating with a quiet low efficiency as compared to western standards and with excessive manual labor. Installing modernization equipment to improve the efficiency and to automate the process provides savings. ECOGY provides the funds for the modernization to improve the efficiency, add automation and install emission control equipment. The savings that are generated during the operation of the modernized boiler system are split between the client company and ECOGY for a number of years and then the system is turned over in entirety to the client. Depending on the operating capacity, the shared savings agreement will usually span 6 to 10 years.

  7. Save Beady Kid from the Sun

    Science.gov (United States)

    Demetrikopoulos, Melissa; Thompson, Wesley; Pecore, John

    2017-01-01

    Art and science help students investigate light energy and practice fair testing. With the goal of finding a way to save "Beady Kid" from invisible rays, students used science practices to investigate the transfer of light energy from the Sun. During this art-integrated science lesson presented in this article, upper elementary (grades…

  8. Water savings through off-farm employment?

    NARCIS (Netherlands)

    Wachong Castro, V.; Heerink, N.; Shi, X.; Qu, W.

    2010-01-01

    Purpose – The purpose of this paper is to gain more insight into the relationship between off-farm employment of rural households and water-saving investments and irrigation water use in rural China. Design/methodology/approach – Data from a survey held among 317 households in Minle County, Zhangye

  9. Use staff wisely to save NHS money.

    Science.gov (United States)

    Moore, Alison

    2015-12-09

    The NHS could save up to £ 2 billion a year by improving workflow and containing workforce costs, according to Labour peer Lord Carter's review of NHS efficiency. Changes in areas such as rostering and management of annual leave must avoid increasing the pressure on staff.

  10. Charter School Spending and Saving in California

    Science.gov (United States)

    Reed, Sherrie; Rose, Heather

    2015-01-01

    Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

  11. Tip Saves Energy, Money for Pennsylvania Plant

    Science.gov (United States)

    A wastewater treatment plant in Berks County, Pennsylvania is saving nearly $45,000 a year and reducing hundreds of metric tons of greenhouse gases since employing an energy conservation tip offered by the Water Protection Division in EPA’s R3 and PADEP.

  12. How to save money on medicines

    Science.gov (United States)

    U.S. Food and Drug Administration (FDA) website. Saving money on prescription drugs. www.fda.gov/Drugs/EmergencyPreparedness/BioterrorismandDrugPreparedness/ucm134215.htm . Updated May 4, 2016. Accessed October 14, 2016. U.S. Food and Drug ...

  13. Energy saving baking methods. Energibesparende bagemetoder

    Energy Technology Data Exchange (ETDEWEB)

    Gry, P.

    1988-01-01

    The project ''Energy Saving Baking Methods'', run as part of the Energy Research Project-1984, and has as its aim to investigate potentials for energy saving by employing microwaves in the baking process. The project is a follow-up of the Nordic Industry Fund project which was completed in 1983. Smaller test ovens with IR long waves, warm air convection and microwaves of 2,47 GHz were used. Measurements of heat distribution from all three energy sources have been made. Extensive experiments have been carried out in order to develope baking methods for white loaves which are energy saving, but where the quality of the bread does not undergo any form of deterioration. Tests were made using microwaves alone, and in combination with hot air and IR. A resulting saving 35% baking time was achieved, and a further reduction of baking time can be reached where a greater improvement of energy distribution can take place, especially in the case of microwaves and IR. (AB).

  14. Food Processing Contracts: Savings for Schools.

    Science.gov (United States)

    Van Egmond-Pannell, Dorothy

    1983-01-01

    Food processing contracts between schools and food manufacturers can result in huge cost savings. Fairfax County, Virginia, is one of 30 "letter of credit" sites in a three-year study of alternatives. After one year it appears that schools can purchase more for the dollar in their local areas. (MD)

  15. How Palo Verde saved millions of dollars

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    In autumn 1992, Arizona Public Service adopted new project control procedures for outages at its three-unit Palo Verde PWR site, including: the switch to a PC-based environment; a new scheduling system; and the generation of improved graphics for decision making. Major cost savings were made and three further outages have now benefitted from the new systems. (author)

  16. Communication Can Save Lives PSA (:60)

    Centers for Disease Control (CDC) Podcasts

    This 60 second public service announcement (PSA) is based on the August 2015 CDC Vital Signs report. Antibiotic-resistant germs cause at least 23,000 deaths each year. Learn how public health authorities and health care facilities can work together to save lives.

  17. Finding Savings in Community Use of Schools

    Science.gov (United States)

    Gandy, Julia

    2013-01-01

    This article reports on the growing challenge of managing community groups using educational facilities for meetings, athletics, and special events. It describes how, by using an online scheduling software program, one school district was able to track payments and save time and money with its event and facility scheduling process.

  18. Opinion: Composition Studies Saves the World!

    Science.gov (United States)

    Bizzell, Patricia

    2009-01-01

    Stanley Fish in his new book ["Save the World on Your Own Time" (New York: Oxford UP,2008)] says that composition studies presents "the clearest example" of what is desperately wrong in the academy, because in writing classrooms, he says, "more often than not anthologies of provocative readings take center stage and the actual teaching of writing…

  19. Estimates of Savings Achievable from Irrigation Controller

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Alison; Fuchs, Heidi; Whitehead, Camilla Dunham

    2014-03-28

    This paper performs a literature review and meta-analysis of water savings from several types of advanced irrigation controllers: rain sensors (RS), weather-based irrigation controllers (WBIC), and soil moisture sensors (SMS).The purpose of this work is to derive average water savings per controller type, based to the extent possible on all available data. After a preliminary data scrubbing, we utilized a series of analytical filters to develop our best estimate of average savings. We applied filters to remove data that might bias the sample such as data self-reported by manufacturers, data resulting from studies focusing on high-water users, or data presented in a non-comparable format such as based on total household water use instead of outdoor water use. Because the resulting number of studies was too small to be statistically significant when broken down by controller type, this paper represents a survey and synthesis of available data rather than a definitive statement regarding whether the estimated water savings are representative.

  20. Analysis of savings mobilization determinants among rural ...

    African Journals Online (AJOL)

    The result showed that 90% were within the age group of 30 to 69 years while about 79% ... The average family size was six while about 37% of the sampled household heads had ... Key words: Savings mobilization, income and determinants ...

  1. Saving energy: bringing down Europe's enery prices

    NARCIS (Netherlands)

    Molenbroek, E.; Blok, K.

    2012-01-01

    In June 2011 the European Commission proposed a new Directive on Energy Efficiency. Its purpose is to put forward a framework to deliver the EU’s target of reducing its energy consumption by 20% by 2020. Currently, the EU is only on track to achieve half of those savings. Apart from the

  2. Reactors Save Energy, Costs for Hydrogen Production

    Science.gov (United States)

    2014-01-01

    While examining fuel-reforming technology for fuel cells onboard aircraft, Glenn Research Center partnered with Garrettsville, Ohio-based Catacel Corporation through the Glenn Alliance Technology Exchange program and a Space Act Agreement. Catacel developed a stackable structural reactor that is now employed for commercial hydrogen production and results in energy savings of about 20 percent.

  3. Exploring Demand Charge Savings from Commercial Solar

    Energy Technology Data Exchange (ETDEWEB)

    Darghouth, Naim [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Barbose, Galen [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Mills, Andrew [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Wiser, Ryan [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Gagnon, Pieter [National Renewable Energy Lab. (NREL), Golden, CO (United States); Bird, Lori [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2017-07-31

    Commercial retail electricity rates commonly include a demand charge component, based on some measure of the customer’s peak demand. Customer-sited solar PV can potentially reduce demand charges, but the magnitude of these savings can be difficult to predict, given variations in demand charge designs, customer loads, and PV generation profiles. Moreover, depending on the circumstances, demand charges from solar may or may not align well with associated utility cost savings. Lawrence Berkeley National Laboratory (Berkeley Lab) and the National Renewable Energy Laboratory (NREL) are collaborating in a series of studies to understand how solar PV can reduce demand charge levels for a variety of customer types and demand charges designs. Previous work focused on residential customs with solar. This study, instead, focuses on commercial customers and seeks to understand the extent and conditions under which rooftop can solar reduce commercial demand charges. To answer these questions, we simulate demand charge savings for a broad range of commercial customer types, demand charge designs, locations, and PV system characteristics. This particular analysis does not include storage, but a subsequent analysis in this series will evaluate demand charge savings for commercial customers with solar and storage.

  4. Saving and credit cooperatives in Mexico

    Directory of Open Access Journals (Sweden)

    Martha E. Izquierdo Muciño

    2015-11-01

    Full Text Available The Saving service and Credit Popular (Cajas de Ahorro y Credito Popular first appeared in Mexico in 1951 at the initiative of the priest Pedro Velazquez, similar to the popular savings banks that existed in Canada, which had been founded by Alphonse Desjardins in the early XX century.These savings service (Cajas de Ahorro were developing successfully in almost all Mexican communities, most of them remained faithful to the principles and ordinances of the church that gave rise to them, without the government participate in this activity and without policies encouraging or regulatory actions. It was not until 1991 when the General Law of Organizations and Auxiliary Credit Activities (Ley General de Organizaciones y Actividades was enacted. However in 2000 they began to emerge problems arising from fraudulent activities by some people taking advantage of loopholes established irregular saving services. Consequently and in order to solve these problems was changing the law. The last of the fraud occurred with the popular financial called FICREA (2015, to which was amended regulatory law again and while thus sought to avoid another fraud, who really was affected is a large amount very poor indigenous and peasants.Received: 03.06.2015Accepted: 17.07.2015

  5. Acquiring energy savings in manufactured housing

    International Nuclear Information System (INIS)

    Davey, D.

    1993-01-01

    In 1991, the Northwest utilities faced a complex situation. They needed new sources of electrical power to avoid future deficits. A significant block of energy savings was available in the manufactured housing sector in the form of energy savings from increased insulation to new manufactured homes. The manufacturers were interested in saving the electricity in the homes, but would only deal with the utility sector as a whole. Half of the homes targeted were sited in investor-owned utility (IOU) service territories, and half in the public sector made up of utilities that purchased some or all of their electricity from the Bonneville Power Administration. Utilities agreed to acquire energy from manufacturers In the form of thermal efficiency measures specified by the Bonneville Power Administration. The program that resulted from over one year of negotiations was called the Manufactured Housing Acquisition Program, or MAP. Manufacturers, the utilities, State Energy Offices, the Northwest Power Planning Council and Bonneville all worked closely and with tenacity to build the program that went into effect on April 1, 1992, and should save the region between 7 and 9 megawatts, enough energy to supply 11,000 homes in the Northwest

  6. C. h. p. saves fuel in Sweden

    Energy Technology Data Exchange (ETDEWEB)

    Daugas, C F

    1979-04-01

    A combined heat and power plant based on a diesel generator to produce 12MW of electricity and 12MW of heat has successfully supplied the town of Skultuna in Sweden during the winter and has saved 3,700t of oil annually.

  7. Do You Automate? Saving Time and Dollars

    Science.gov (United States)

    Carmichael, Christine H.

    2010-01-01

    An automated workforce management strategy can help schools save jobs, improve the job satisfaction of teachers and staff, and free up precious budget dollars for investments in critical learning resources. Automated workforce management systems can help schools control labor costs, minimize compliance risk, and improve employee satisfaction.…

  8. 78 FR 20097 - Energy Savings Performance Contracts

    Science.gov (United States)

    2013-04-03

    ... procedures, scope definition, Measurement and Verification (M&V), financing procurement, and definition of... government. More than $2.71 billion has been invested in Federal energy efficiency and renewable energy... more than $7.18 billion of cumulative energy cost savings for the Federal Government. While FEMP has...

  9. Advertising energy saving programs: The potential environmental cost of emphasizing monetary savings.

    Science.gov (United States)

    Schwartz, Daniel; Bruine de Bruin, Wändi; Fischhoff, Baruch; Lave, Lester

    2015-06-01

    Many consumers have monetary or environmental motivations for saving energy. Indeed, saving energy produces both monetary benefits, by reducing energy bills, and environmental benefits, by reducing carbon footprints. We examined how consumers' willingness and reasons to enroll in energy-savings programs are affected by whether advertisements emphasize monetary benefits, environmental benefits, or both. From a normative perspective, having 2 noteworthy kinds of benefit should not decrease a program's attractiveness. In contrast, psychological research suggests that adding external incentives to an intrinsically motivating task may backfire. To date, however, it remains unclear whether this is the case when both extrinsic and intrinsic motivations are inherent to the task, as with energy savings, and whether removing explicit mention of extrinsic motivation will reduce its importance. We found that emphasizing a program's monetary benefits reduced participants' willingness to enroll. In addition, participants' explanations about enrollment revealed less attention to environmental concerns when programs emphasized monetary savings, even when environmental savings were also emphasized. We found equal attention to monetary motivations in all conditions, revealing an asymmetric attention to monetary and environmental motives. These results also provide practical guidance regarding the positioning of energy-saving programs: emphasize intrinsic benefits; the extrinsic ones may speak for themselves. (c) 2015 APA, all rights reserved).

  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 foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  11. 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.

  12. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  13. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  14. 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.

  15. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  16. Determinants of success in Shared Savings Programs: An analysis of ACO and market characteristics.

    Science.gov (United States)

    Ouayogodé, Mariétou H; Colla, Carrie H; Lewis, Valerie A

    2017-03-01

    Medicare's Accountable Care Organization (ACO) programs introduced shared savings to traditional Medicare, which allow providers who reduce health care costs for their patients to retain a percentage of the savings they generate. To examine ACO and market factors associated with superior financial performance in Medicare ACO programs. We obtained financial performance data from the Centers for Medicare and Medicaid Services (CMS); we derived market-level characteristics from Medicare claims; and we collected ACO characteristics from the National Survey of ACOs for 215 ACOs. We examined the association between ACO financial performance and ACO provider composition, leadership structure, beneficiary characteristics, risk bearing experience, quality and process improvement capabilities, physician performance management, market competition, CMS-assigned financial benchmark, and ACO contract start date. We examined two outcomes from Medicare ACOs' first performance year: savings per Medicare beneficiary and earning shared savings payments (a dichotomous variable). When modeling the ACO ability to save and earn shared savings payments, we estimated positive regression coefficients for a greater proportion of primary care providers in the ACO, more practicing physicians on the governing board, physician leadership, active engagement in reducing hospital re-admissions, a greater proportion of disabled Medicare beneficiaries assigned to the ACO, financial incentives offered to physicians, a larger financial benchmark, and greater ACO market penetration. No characteristic of organizational structure was significantly associated with both outcomes of savings per beneficiary and likelihood of achieving shared savings. ACO prior experience with risk-bearing contracts was positively correlated with savings and significantly increased the likelihood of receiving shared savings payments. In the first year, performance is quite heterogeneous, yet organizational structure does not

  17. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  18. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  19. 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…

  20. 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,…