Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

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

EMPIRE-II statistical model code for nuclear reaction calculations

Energy Technology Data Exchange (ETDEWEB)

Herman, M [International Atomic Energy Agency, Vienna (Austria)

2001-12-15

EMPIRE II is a nuclear reaction code, comprising various nuclear models, and designed for calculations in the broad range of energies and incident particles. A projectile can be any nucleon or Heavy Ion. The energy range starts just above the resonance region, in the case of neutron projectile, and extends up to few hundreds of MeV for Heavy Ion induced reactions. The code accounts for the major nuclear reaction mechanisms, such as optical model (SCATB), Multistep Direct (ORION + TRISTAN), NVWY Multistep Compound, and the full featured Hauser-Feshbach model. Heavy Ion fusion cross section can be calculated within the simplified coupled channels approach (CCFUS). A comprehensive library of input parameters covers nuclear masses, optical model parameters, ground state deformations, discrete levels and decay schemes, level densities, fission barriers (BARFIT), moments of inertia (MOMFIT), and {gamma}-ray strength functions. Effects of the dynamic deformation of a fast rotating nucleus can be taken into account in the calculations. The results can be converted into the ENDF-VI format using the accompanying code EMPEND. The package contains the full EXFOR library of experimental data. Relevant EXFOR entries are automatically retrieved during the calculations. Plots comparing experimental results with the calculated ones can be produced using X4TOC4 and PLOTC4 codes linked to the rest of the system through bash-shell (UNIX) scripts. The graphic user interface written in Tcl/Tk is provided. (author)

Solar photocatalytic removal of Cu(II), Ni(II), Zn(II) and Pb(II): Speciation modeling of metal-citric acid complexes

International Nuclear Information System (INIS)

Kabra, Kavita; Chaudhary, Rubina; Sawhney, R.L.

2008-01-01

The present study is targeted on solar photocatalytic removal of metal ions from wastewater. Photoreductive deposition and dark adsorption of metal ions Cu(II), Ni(II), Pb(II) and Zn(II), using solar energy irradiated TiO 2 , has been investigated. Citric acid has been used as a hole scavenger. Modeling of metal species has been performed and speciation is used as a tool for discussing the photodeposition trends. Ninety-seven percent reductive deposition was obtained for copper. The deposition values of other metals were significantly low [nickel (36.4%), zinc (22.2%) and lead (41.4%)], indicating that the photocatalytic treatment process, using solar energy, was more suitable for wastewater containing Cu(II) ions. In absence of citric acid, the decreasing order deposition was Cu(II) > Ni(II) > Pb(II) > Zn(II), which proves the theoretical thermodynamic predictions about the metals

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-04-01

Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

Models and Rules of Evaluation in International Accounting

Directory of Open Access Journals (Sweden)

Liliana Feleaga

2006-06-01

Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

A new model in achieving Green Accounting at hotels in Bali

Science.gov (United States)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

Higgs potential in the type II seesaw model

International Nuclear Information System (INIS)

Arhrib, A.; Benbrik, R.; Chabab, M.; Rahili, L.; Ramadan, J.; Moultaka, G.; Peyranere, M. C.

2011-01-01

The standard model Higgs sector, extended by one weak gauge triplet of scalar fields with a very small vacuum expectation value, is a very promising setting to account for neutrino masses through the so-called type II seesaw mechanism. In this paper we consider the general renormalizable doublet/triplet Higgs potential of this model. We perform a detailed study of its main dynamical features that depend on five dimensionless couplings and two mass parameters after spontaneous symmetry breaking, and highlight the implications for the Higgs phenomenology. In particular, we determine (i) the complete set of tree-level unitarity constraints on the couplings of the potential and (ii) the exact tree-level boundedness from below constraints on these couplings, valid for all directions. When combined, these constraints delineate precisely the theoretically allowed parameter space domain within our perturbative approximation. Among the seven physical Higgs states of this model, the mass of the lighter (heavier) CP even state h 0 (H 0 ) will always satisfy a theoretical upper (lower) bound that is reached for a critical value μ c of μ (the mass parameter controlling triple couplings among the doublet/triplet Higgses). Saturating the unitarity bounds, we find an upper bound m h 0 or approx. μ c and μ c . In the first regime the Higgs sector is typically very heavy, and only h 0 that becomes SM-like could be accessible to the LHC. In contrast, in the second regime, somewhat overlooked in the literature, most of the Higgs sector is light. In particular, the heaviest state H 0 becomes SM-like, the lighter states being the CP odd Higgs, the (doubly) charged Higgses, and a decoupled h 0 , possibly leading to a distinctive phenomenology at the colliders.

System modeling and simulation at EBR-II

International Nuclear Information System (INIS)

Dean, E.M.; Lehto, W.K.; Larson, H.A.

1986-01-01

The codes being developed and verified using EBR-II data are the NATDEMO, DSNP and CSYRED. NATDEMO is a variation of the Westinghouse DEMO code coupled to the NATCON code previously used to simulate perturbations of reactor flow and inlet temperature and loss-of-flow transients leading to natural convection in EBR-II. CSYRED uses the Continuous System Modeling Program (CSMP) to simulate the EBR-II core, including power, temperature, control-rod movement reactivity effects and flow and is used primarily to model reactivity induced power transients. The Dynamic Simulator for Nuclear Power Plants (DSNP) allows a whole plant, thermal-hydraulic simulation using specific component and system models called from libraries. It has been used to simulate flow coastdown transients, reactivity insertion events and balance-of-plant perturbations

The CARE model of social accountability: promoting cultural change.

Science.gov (United States)

Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

2011-09-01

On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

Application of a predictive Bayesian model to environmental accounting.

Science.gov (United States)

Anex, R P; Englehardt, J D

2001-03-30

Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

Science.gov (United States)

Stiverson, Clare L.

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

PARALLEL MEASUREMENT AND MODELING OF TRANSPORT IN THE DARHT II BEAMLINE ON ETA II

International Nuclear Information System (INIS)

Chambers, F W; Raymond, B A; Falabella, S; Lee, B S; Richardson, R A; Weir, J T; Davis, H A; Schultze, M E

2005-01-01

To successfully tune the DARHT II transport beamline requires the close coupling of a model of the beam transport and the measurement of the beam observables as the beam conditions and magnet settings are varied. For the ETA II experiment using the DARHT II beamline components this was achieved using the SUICIDE (Simple User Interface Connecting to an Integrated Data Environment) data analysis environment and the FITS (Fully Integrated Transport Simulation) model. The SUICIDE environment has direct access to the experimental beam transport data at acquisition and the FITS predictions of the transport for immediate comparison. The FITS model is coupled into the control system where it can read magnet current settings for real time modeling. We find this integrated coupling is essential for model verification and the successful development of a tuning aid for the efficient convergence on a useable tune. We show the real time comparisons of simulation and experiment and explore the successes and limitations of this close coupled approach

MODEL OF ACCOUNTING ENGINEERING IN VIEW OF EARNINGS MANAGEMENT IN POLAND

Directory of Open Access Journals (Sweden)

Leszek Michalczyk

2012-10-01

Full Text Available The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or praxeological accounting, accounting engineering is composed only, and under all circumstances, of lawful activities and adheres to the current regulations of the balance sheet law. The aim of the article is to construct a model of accounting engineering exploiting taking into account differences inherently present in variant accounting. These differences result in disparate financial results of identical economic events. Given the fact that regardless of which variant is used in accounting, all settlements are eventually equal to one another, a new class of differences emerges - the accounting engineering potential. It is transferred to subsequent reporting (balance sheet periods. In the end, the profit “made” in a given period reduces the financial result of future periods. This effect is due to the “transfer” of costs from one period to another. Such actions may have sundry consequences and are especially dangerous whenever many individuals are concerned with the profit of a given company, e.g. on a stock exchange. The reverse may be observed when a company is privatised and its value is being intentionally reduced by a controlled recording of accounting provisions, depending on the degree to which they are justified. The reduction of a company’s goodwill in Balcerowicz’s model of no-tender privatisation allows to justify the low value of the purchased company. These are only some of many manifestations of variant accounting which accounting engineering employs. A theoretical model of the latter is presented in this article.

Modelling adversary actions against a nuclear material accounting system

International Nuclear Information System (INIS)

Lim, J.J.; Huebel, J.G.

1979-01-01

A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed

Accounting for Business Models: Increasing the Visibility of Stakeholders

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Colin Haslam

2015-01-01

Full Text Available Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s of business model financial reporting and disclosure. Framework: Firms interact with a complex network of primary and secondary stakeholders to secure the value proposition of a firm’s business model. This value proposition is itself a complex amalgam of value creating, value capturing and value manipulating arrangements with stakeholders. From a financial accounting perspective the purpose of the value proposition for a firm’s business model is to sustain liquidity and solvency as a going concern. Findings: This article argues that stakeholder relations impact upon the financial viability of a firm’s business model value proposition. However current financial reporting by function of expenses and the central organising objectives of the accounting conceptual framework conceal firm-stakeholder relations and their impact on reported financials. Practical implications: The practical implication of our paper is that ‘Business Model’ financial reporting would require a reorientation in the accounting conceptual framework that defines the objectives and purpose of financial reporting. This reorientation would involve reporting about stakeholder relations and their impact on a firms financials not simply reporting financial information to ‘investors’. Social Implications: Business model financial reporting has the potential to be stakeholder inclusive because the numbers and narratives reported by firms in their annual financial statements will increase the visibility of stakeholder relations and how these are being managed. What is original/value of paper: This paper’s original perspective is that it argues that a firm’s business model is structured out of stakeholder relations. It presents the firm’s value proposition as the product of value creating, capturing and

User's manual for the NEFTRAN II computer code

International Nuclear Information System (INIS)

Olague, N.E.; Campbell, J.E.; Leigh, C.D.; Longsine, D.E.

1991-02-01

This document describes the NEFTRAN II (NEtwork Flow and TRANsport in Time-Dependent Velocity Fields) computer code and is intended to provide the reader with sufficient information to use the code. NEFTRAN II was developed as part of a performance assessment methodology for storage of high-level nuclear waste in unsaturated, welded tuff. NEFTRAN II is a successor to the NEFTRAN and NWFT/DVM computer codes and contains several new capabilities. These capabilities include: (1) the ability to input pore velocities directly to the transport model and bypass the network fluid flow model, (2) the ability to transport radionuclides in time-dependent velocity fields, (3) the ability to account for the effect of time-dependent saturation changes on the retardation factor, and (4) the ability to account for time-dependent flow rates through the source regime. In addition to these changes, the input to NEFTRAN II has been modified to be more convenient for the user. This document is divided into four main sections consisting of (1) a description of all the models contained in the code, (2) a description of the program and subprograms in the code, (3) a data input guide and (4) verification and sample problems. Although NEFTRAN II is the fourth generation code, this document is a complete description of the code and reference to past user's manuals should not be necessary. 19 refs., 33 figs., 25 tabs

Media Accountability Systems: Models, proposals and outlooks

Directory of Open Access Journals (Sweden)

Luiz Martins da Silva

2007-06-01

Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.

Accountability: a missing construct in models of adherence behavior and in clinical practice.

Science.gov (United States)

Oussedik, Elias; Foy, Capri G; Masicampo, E J; Kammrath, Lara K; Anderson, Robert E; Feldman, Steven R

2017-01-01

Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients' motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8-12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability) to patients' autonomous internal desire to please a respected health care provider (autonomous accountability), the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura's Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well as the testing and refinement of adherence interventions that make use of this critical determinant of human behavior.

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.

Modelling solar cells with thermal phenomena taken into account

International Nuclear Information System (INIS)

Górecki, K; Górecki, P; Paduch, K

2014-01-01

The paper is devoted to modelling properties of solar cells. The authors' electrothermal model of such cells is described. This model takes into account the influence of temperature on its characteristics. Some results of calculations and measurements of selected solar cells are presented and discussed. The good agreement between the results of calculations and measurements was obtained, which proves the correctness of the elaborated model.

Degradation of Endosulfan I and Endosulfan II in the Aquatic ...

African Journals Online (AJOL)

Degradation of Endosulfan I and Endosulfan II in the Aquatic Environment: A Proposed Enzymatic Kinetic Model that takes into account Adsorption/Desorption of the Pesticide by Colloidal and/or Sediment Particles.

Impact of Distance in the Provision of Maternal Health Care Services and Its Accountability in Murarai-II Block, Birbhum District

Directory of Open Access Journals (Sweden)

Alokananda Ghosh

2016-06-01

Full Text Available The maternal health issue was a part of the Millennium Development Goals (MDGs, Target-5. Now it has been incorporated into Target-3 of 17 points Sustainable Development Goal-2030, declared by the United Nations, 2015. In India, about 50% of newborn deaths can be reduced by taking good care of the mother during pregnancy, childbirth and postpartum period. This requires timely, well-equipped healthcare by trained providers, along with emergency transportation for referral obstetric emergency. Governments need to ensure physicians in the rural underserved areas. The utilisation of maternal healthcare services (MHCSs depends on both the availability and accessibility of services along with accountability. This study is based on an empirical retrospective survey, also called a historic study, to evaluate the influences of distance on the provision of maternal health services and on its accountability in Murarai-II block, Birbhum District. The major objective of the study is to identify the influence of distance on the provision and accountability of the overall MHCSs. The investigation has found that there is a strong inverse relationship (-0.75 between accessibility index and accountability score with p-value = 0.05. Tracking of pregnant women, identification of high risk pregnancy and timely Postnatal Care (PNC have become the dominant factors of the maternal healthcare services in the first Principal Component Analysis (PCA, explaining 49.67% of the accountability system. Overall, institutional barriers to accessibility are identified as important constraints behind lesser accountability of the services, preventing the anticipated benefit. This study highlights the critical areas where maternal healthcare services are lacking. The analysis has highlighted the importance of physical access to health services in shaping the provision of maternal healthcare services. Drawing on empirical observations of operation of public distribution system in

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

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Silas Adolfo Potin

2016-08-01

Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

Integrating Seasonal Oscillations into Basel II Behavioural Scoring Models

Directory of Open Access Journals (Sweden)

Goran Klepac

2007-09-01

Full Text Available The article introduces a new methodology of temporal influence measurement (seasonal oscillations, temporal patterns for behavioural scoring development purposes. The paper shows how significant temporal variables can be recognised and then integrated into the behavioural scoring models in order to improve model performance. Behavioural scoring models are integral parts of the Basel II standard on Internal Ratings-Based Approaches (IRB. The IRB approach much more precisely reflects individual risk bank profile.A solution of the problem of how to analyze and integrate macroeconomic and microeconomic factors represented in time series into behavioural scorecard models will be shown in the paper by using the REF II model.

Multiple imputation to account for measurement error in marginal structural models

Science.gov (United States)

Edwards, Jessie K.; Cole, Stephen R.; Westreich, Daniel; Crane, Heidi; Eron, Joseph J.; Mathews, W. Christopher; Moore, Richard; Boswell, Stephen L.; Lesko, Catherine R.; Mugavero, Michael J.

2015-01-01

Background Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and non-differential measurement error in a marginal structural model. Methods We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. Results In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality [hazard ratio (HR): 1.2 (95% CI: 0.6, 2.3)]. The HR for current smoking and therapy (0.4 (95% CI: 0.2, 0.7)) was similar to the HR for no smoking and therapy (0.4; 95% CI: 0.2, 0.6). Conclusions Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies. PMID:26214338

Multiple Imputation to Account for Measurement Error in Marginal Structural Models.

Science.gov (United States)

Edwards, Jessie K; Cole, Stephen R; Westreich, Daniel; Crane, Heidi; Eron, Joseph J; Mathews, W Christopher; Moore, Richard; Boswell, Stephen L; Lesko, Catherine R; Mugavero, Michael J

2015-09-01

Marginal structural models are an important tool for observational studies. These models typically assume that variables are measured without error. We describe a method to account for differential and nondifferential measurement error in a marginal structural model. We illustrate the method estimating the joint effects of antiretroviral therapy initiation and current smoking on all-cause mortality in a United States cohort of 12,290 patients with HIV followed for up to 5 years between 1998 and 2011. Smoking status was likely measured with error, but a subset of 3,686 patients who reported smoking status on separate questionnaires composed an internal validation subgroup. We compared a standard joint marginal structural model fit using inverse probability weights to a model that also accounted for misclassification of smoking status using multiple imputation. In the standard analysis, current smoking was not associated with increased risk of mortality. After accounting for misclassification, current smoking without therapy was associated with increased mortality (hazard ratio [HR]: 1.2 [95% confidence interval [CI] = 0.6, 2.3]). The HR for current smoking and therapy [0.4 (95% CI = 0.2, 0.7)] was similar to the HR for no smoking and therapy (0.4; 95% CI = 0.2, 0.6). Multiple imputation can be used to account for measurement error in concert with methods for causal inference to strengthen results from observational studies.

Equilibrium modeling of mono and binary sorption of Cu(II and Zn(II onto chitosan gel beads

Directory of Open Access Journals (Sweden)

Nastaj Józef

2016-12-01

Full Text Available The objective of the work are in-depth experimental studies of Cu(II and Zn(II ion removal on chitosan gel beads from both one- and two-component water solutions at the temperature of 303 K. The optimal process conditions such as: pH value, dose of sorbent and contact time were determined. Based on the optimal process conditions, equilibrium and kinetic studies were carried out. The maximum sorption capacities equaled: 191.25 mg/g and 142.88 mg/g for Cu(II and Zn(II ions respectively, when the sorbent dose was 10 g/L and the pH of a solution was 5.0 for both heavy metal ions. One-component sorption equilibrium data were successfully presented for six of the most useful three-parameter equilibrium models: Langmuir-Freundlich, Redlich-Peterson, Sips, Koble-Corrigan, Hill and Toth. Extended forms of Langmuir-Freundlich, Koble-Corrigan and Sips models were also well fitted to the two-component equilibrium data obtained for different ratios of concentrations of Cu(II and Zn(II ions (1:1, 1:2, 2:1. Experimental sorption data were described by two kinetic models of the pseudo-first and pseudo-second order. Furthermore, an attempt to explain the mechanisms of the divalent metal ion sorption process on chitosan gel beads was undertaken.

Carbonate-mediated Fe(II) oxidation in the air-cathode fuel cell: a kinetic model in terms of Fe(II) speciation.

Science.gov (United States)

Song, Wei; Zhai, Lin-Feng; Cui, Yu-Zhi; Sun, Min; Jiang, Yuan

2013-06-06

Due to the high redox activity of Fe(II) and its abundance in natural waters, the electro-oxidation of Fe(II) can be found in many air-cathode fuel cell systems, such as acid mine drainage fuel cells and sediment microbial fuel cells. To deeply understand these iron-related systems, it is essential to elucidate the kinetics and mechanisms involved in the electro-oxidation of Fe(II). This work aims to develop a kinetic model that adequately describes the electro-oxidation process of Fe(II) in air-cathode fuel cells. The speciation of Fe(II) is incorporated into the model, and contributions of individual Fe(II) species to the overall Fe(II) oxidation rate are quantitatively evaluated. The results show that the kinetic model can accurately predict the electro-oxidation rate of Fe(II) in air-cathode fuel cells. FeCO3, Fe(OH)2, and Fe(CO3)2(2-) are the most important species determining the electro-oxidation kinetics of Fe(II). The Fe(II) oxidation rate is primarily controlled by the oxidation of FeCO3 species at low pH, whereas at high pH Fe(OH)2 and Fe(CO3)2(2-) are the dominant species. Solution pH, carbonate concentration, and solution salinity are able to influence the electro-oxidation kinetics of Fe(II) through changing both distribution and kinetic activity of Fe(II) species.

Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

NARCIS (Netherlands)

Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

2010-01-01

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

Modeling Fe II Emission and Revised Fe II (UV) Empirical Templates for the Seyfert 1 Galaxy I Zw 1

Science.gov (United States)

Bruhweiler, F.; Verner, E.

2008-03-01

We use the narrow-lined broad-line region (BLR) of the Seyfert 1 galaxy, I Zw 1, as a laboratory for modeling the ultraviolet (UV) Fe II 2100-3050 Å emission complex. We calculate a grid of Fe II emission spectra representative of BLR clouds and compare them with the observed I Zw 1 spectrum. Our predicted spectrum for log [nH/(cm -3) ] = 11.0, log [ΦH/(cm -2 s-1) ] = 20.5, and ξ/(1 km s-1) = 20, using Cloudy and an 830 level model atom for Fe II with energies up to 14.06 eV, gives a better fit to the UV Fe II emission than models with fewer levels. Our analysis indicates (1) the observed UV Fe II emission must be corrected for an underlying Fe II pseudocontinuum; (2) Fe II emission peaks can be misidentified as that of other ions in active galactic nuclei (AGNs) with narrow-lined BLRs possibly affecting deduced physical parameters; (3) the shape of 4200-4700 Å Fe II emission in I Zw 1 and other AGNs is a relative indicator of narrow-line region (NLR) and BLR Fe II emission; (4) predicted ratios of Lyα, C III], and Fe II emission relative to Mg II λ2800 agree with extinction corrected observed I Zw 1 fluxes, except for C IV λ1549 (5) the sensitivity of Fe II emission strength to microturbulence ξ casts doubt on existing relative Fe/Mg abundances derived from Fe II (UV)/Mg II flux ratios. Our calculated Fe II emission spectra, suitable for BLRs in AGNs, are available at http://iacs.cua.edu/people/verner/FeII. Based on observations made with the NASA/ESA Hubble Space Telescope, obtained at the Space Telescope Science Institute, which is operated by the Association of Universities for Research in Astronomy, Inc., under NASA contract NAS 05-26555.

Dynamic modeling and simulation of EBR-II steam generator system

International Nuclear Information System (INIS)

Berkan, R.C.; Upadhyaya, B.R.

1989-01-01

This paper presents a low order dynamic model of the Experimental breeder Reactor-II (EBR-II) steam generator system. The model development includes the application of energy, mass and momentum balance equations in state-space form. The model also includes a three-element controller for the drum water level control problem. The simulation results for low-level perturbations exhibit the inherently stable characteristics of the steam generator. The predictions of test transients also verify the consistency of this low order model

Accountability: a missing construct in models of adherence behavior and in clinical practice

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Oussedik E

2017-07-01

Full Text Available Elias Oussedik,1 Capri G Foy,2 E J Masicampo,3 Lara K Kammrath,3 Robert E Anderson,1 Steven R Feldman1,4,5 1Center for Dermatology Research, Department of Dermatology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 2Department of Social Sciences and Health Policy, Wake Forest School of Medicine, Winston-Salem, NC, USA; 3Department of Psychology, Wake Forest University, Winston-Salem, NC, USA; 4Department of Pathology, Wake Forest School of Medicine, Winston-Salem, NC, USA; 5Department of Public Health Sciences, Wake Forest School of Medicine, Winston-Salem, NC, USA Abstract: Piano lessons, weekly laboratory meetings, and visits to health care providers have in common an accountability that encourages people to follow a specified course of action. The accountability inherent in the social interaction between a patient and a health care provider affects patients’ motivation to adhere to treatment. Nevertheless, accountability is a concept not found in adherence models, and is rarely employed in typical medical practice, where patients may be prescribed a treatment and not seen again until a return appointment 8–12 weeks later. The purpose of this paper is to describe the concept of accountability and to incorporate accountability into an existing adherence model framework. Based on the Self-Determination Theory, accountability can be considered in a spectrum from a paternalistic use of duress to comply with instructions (controlled accountability to patients’ autonomous internal desire to please a respected health care provider (autonomous accountability, the latter expected to best enhance long-term adherence behavior. Existing adherence models were reviewed with a panel of experts, and an accountability construct was incorporated into a modified version of Bandura’s Social Cognitive Theory. Defining accountability and incorporating it into an adherence model will facilitate the development of measures of accountability as well

Accounting Fundamentals and Variations of Stock Price: Methodological Refinement with Recursive Simultaneous Model

OpenAIRE

Sumiyana, Sumiyana; Baridwan, Zaki

2013-01-01

This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

Stochastic models in risk theory and management accounting

NARCIS (Netherlands)

Brekelmans, R.C.M.

2000-01-01

This thesis deals with stochastic models in two fields: risk theory and management accounting. Firstly, two extensions of the classical risk process are analyzed. A method is developed that computes bounds of the probability of ruin for the classical risk rocess extended with a constant interest

Toward a Useful Model for Group Mentoring in Public Accounting Firms

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Steven J. Johnson

2013-07-01

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

Study of experimentally undetermined neutrino parameters in the light of baryogenesis considering type I and type II Seesaw models

International Nuclear Information System (INIS)

Kalita, Rupam

2017-01-01

We study to connect all the experimentally undetermined neutrino parameters namely lightest neutrino mass, neutrino CP phases and baryon asymmetry of the Universe within the framework of a model where both type I and type II seesaw mechanisms can contribute to tiny neutrino masses. In this work we study the effects of Dirac and Majorana neutrino phases in the origin of matter-antimatter asymmetry through the mechanism of leptogenesis. Type I seesaw mass matrix considered to a tri-bimaximal (TBM) type neutrino mixing which always gives non zero reactor mixing angle. The type II seesaw mass matrix is then considered in such a way that the necessary deviation from TBM mixing and the best fit values of neutrino parameters can be obtained when both type I and type II seesaw contributions are taken into account. We consider different contribution from type I and type II seesaw mechanism to study the effects of neutrino CP phases in the baryon asymmetry of the universe. We further study to connect all these experimentally undetermined neutrino parameters by considering various contribution of type I and type II seesaw. (author)

ACCOUNTING FUNDAMENTALS AND VARIATIONS OF STOCK PRICE: METHODOLOGICAL REFINEMENT WITH RECURSIVE SIMULTANEOUS MODEL

OpenAIRE

Sumiyana, Sumiyana; Baridwan, Zaki

2015-01-01

This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

Accounting for components interactions in the differential importance measure

International Nuclear Information System (INIS)

Zio, Enrico; Podofillini, Luca

2006-01-01

A limitation of the importance measures (IMs) currently used in reliability and risk analyses is that they rank only individual components or basic events whereas they are not directly applicable to combinations or groups of components or basic events. To partially overcome this limitation, recently, the differential importance measure (DIM), has been introduced for use in risk-informed decision making. The DIM is a first-order sensitivity measure that ranks the parameters of the risk model according to the fraction of total change in the risk that is due to a small change in the parameters' values, taken one at a time. However, it does not account for the effects of interactions among components. In this paper, a second-order extension of the DIM, named DIM II , is proposed for accounting of the interactions of pairs of components when evaluating the change in system performance due to changes of the reliability parameters of the components. A numerical application is presented in which the informative contents of DIM and DIM II are compared. The results confirm that in certain cases when second-order interactions among components are accounted for, the importance ranking of the components may differ from that produced by a first-order sensitivity measure

A GLOBAL MODEL OF THE LIGHT CURVES AND EXPANSION VELOCITIES OF TYPE II-PLATEAU SUPERNOVAE

Energy Technology Data Exchange (ETDEWEB)

Pejcha, Ondřej [Department of Astrophysical Sciences, Princeton University, 4 Ivy Lane, Princeton, NJ 08540 (United States); Prieto, Jose L., E-mail: pejcha@astro.princeton.edu [Núcleo de Astronomía de la Facultad de Ingeniería, Universidad Diego Portales, Av. Ejército 441 Santiago (Chile)

2015-02-01

We present a new self-consistent and versatile method that derives photospheric radius and temperature variations of Type II-Plateau supernovae based on their expansion velocities and photometric measurements. We apply the method to a sample of 26 well-observed, nearby supernovae with published light curves and velocities. We simultaneously fit ∼230 velocity and ∼6800 mag measurements distributed over 21 photometric passbands spanning wavelengths from 0.19 to 2.2 μm. The light-curve differences among the Type II-Plateau supernovae are well modeled by assuming different rates of photospheric radius expansion, which we explain as different density profiles of the ejecta, and we argue that steeper density profiles result in flatter plateaus, if everything else remains unchanged. The steep luminosity decline of Type II-Linear supernovae is due to fast evolution of the photospheric temperature, which we verify with a successful fit of SN 1980K. Eliminating the need for theoretical supernova atmosphere models, we obtain self-consistent relative distances, reddenings, and nickel masses fully accounting for all internal model uncertainties and covariances. We use our global fit to estimate the time evolution of any missing band tailored specifically for each supernova, and we construct spectral energy distributions and bolometric light curves. We produce bolometric corrections for all filter combinations in our sample. We compare our model to the theoretical dilution factors and find good agreement for the B and V filters. Our results differ from the theory when the I, J, H, or K bands are included. We investigate the reddening law toward our supernovae and find reasonable agreement with standard R{sub V}∼3.1 reddening law in UBVRI bands. Results for other bands are inconclusive. We make our fitting code publicly available.

Effect of Cu(II), Cd(II) and Zn(II) on Pb(II) biosorption by algae Gelidium-derived materials.

Science.gov (United States)

Vilar, Vítor J P; Botelho, Cidália M S; Boaventura, Rui A R

2008-06-15

Biosorption of Pb(II), Cu(II), Cd(II) and Zn(II) from binary metal solutions onto the algae Gelidium sesquipedale, an algal industrial waste and a waste-based composite material was investigated at pH 5.3, in a batch system. Binary Pb(II)/Cu(II), Pb(II)/Cd(II) and Pb(II)/Zn(II) solutions have been tested. For the same equilibrium concentrations of both metal ions (1 mmol l(-1)), approximately 66, 85 and 86% of the total uptake capacity of the biosorbents is taken by lead ions in the systems Pb(II)/Cu(II), Pb(II)/Cd(II) and Pb(II)/Zn(II), respectively. Two-metal results were fitted to a discrete and a continuous model, showing the inhibition of the primary metal biosorption by the co-cation. The model parameters suggest that Cd(II) and Zn(II) have the same decreasing effect on the Pb(II) uptake capacity. The uptake of Pb(II) was highly sensitive to the presence of Cu(II). From the discrete model it was possible to obtain the Langmuir affinity constant for Pb(II) biosorption. The presence of the co-cations decreases the apparent affinity of Pb(II). The experimental results were successfully fitted by the continuous model, at different pH values, for each biosorbent. The following sequence for the equilibrium affinity constants was found: Pb>Cu>Cd approximately Zn.

On the Importance of Accounting for Competing Risks in Pediatric Brain Cancer: II. Regression Modeling and Sample Size

International Nuclear Information System (INIS)

Tai, Bee-Choo; Grundy, Richard; Machin, David

2011-01-01

Purpose: To accurately model the cumulative need for radiotherapy in trials designed to delay or avoid irradiation among children with malignant brain tumor, it is crucial to account for competing events and evaluate how each contributes to the timing of irradiation. An appropriate choice of statistical model is also important for adequate determination of sample size. Methods and Materials: We describe the statistical modeling of competing events (A, radiotherapy after progression; B, no radiotherapy after progression; and C, elective radiotherapy) using proportional cause-specific and subdistribution hazard functions. The procedures of sample size estimation based on each method are outlined. These are illustrated by use of data comparing children with ependymoma and other malignant brain tumors. The results from these two approaches are compared. Results: The cause-specific hazard analysis showed a reduction in hazards among infants with ependymoma for all event types, including Event A (adjusted cause-specific hazard ratio, 0.76; 95% confidence interval, 0.45-1.28). Conversely, the subdistribution hazard analysis suggested an increase in hazard for Event A (adjusted subdistribution hazard ratio, 1.35; 95% confidence interval, 0.80-2.30), but the reduction in hazards for Events B and C remained. Analysis based on subdistribution hazard requires a larger sample size than the cause-specific hazard approach. Conclusions: Notable differences in effect estimates and anticipated sample size were observed between methods when the main event showed a beneficial effect whereas the competing events showed an adverse effect on the cumulative incidence. The subdistribution hazard is the most appropriate for modeling treatment when its effects on both the main and competing events are of interest.

An Integrative Model of the Strategic Management Accounting at the Enterprises of Chemical Industry

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Aleksandra Vasilyevna Glushchenko

2016-06-01

Full Text Available Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management

Biosorption optimization of lead(II), cadmium(II) and copper(II) using response surface methodology and applicability in isotherms and thermodynamics modeling

International Nuclear Information System (INIS)

Singh, Rajesh; Chadetrik, Rout; Kumar, Rajender; Bishnoi, Kiran; Bhatia, Divya; Kumar, Anil; Bishnoi, Narsi R.; Singh, Namita

2010-01-01

The present study was carried out to optimize the various environmental conditions for biosorption of Pb(II), Cd(II) and Cu(II) by investigating as a function of the initial metal ion concentration, temperature, biosorbent loading and pH using Trichoderma viride as adsorbent. Biosorption of ions from aqueous solution was optimized in a batch system using response surface methodology. The values of R 2 0.9716, 0.9699 and 0.9982 for Pb(II), Cd(II) and Cu(II) ions, respectively, indicated the validity of the model. The thermodynamic properties ΔG o , ΔH o , ΔE o and ΔS o by the metal ions for biosorption were analyzed using the equilibrium constant value obtained from experimental data at different temperatures. The results showed that biosorption of Pb(II) ions by T. viride adsorbent is more endothermic and spontaneous. The study was attempted to offer a better understating of representative biosorption isotherms and thermodynamics with special focuses on binding mechanism for biosorption using the FTIR spectroscopy.

Biosorption optimization of lead(II), cadmium(II) and copper(II) using response surface methodology and applicability in isotherms and thermodynamics modeling

Energy Technology Data Exchange (ETDEWEB)

Singh, Rajesh; Chadetrik, Rout; Kumar, Rajender; Bishnoi, Kiran; Bhatia, Divya; Kumar, Anil [Department of Environmental Science and Engineering, Guru Jambheshwar University of Science and Technology, Hisar 125001, Haryana (India); Bishnoi, Narsi R., E-mail: nrbishnoi@gmail.com [Department of Environmental Science and Engineering, Guru Jambheshwar University of Science and Technology, Hisar 125001, Haryana (India); Singh, Namita [Department of Bio and Nanotechnology, Guru Jambheshwar University of Science and Technology, Hisar 125001, Haryana (India)

2010-02-15

The present study was carried out to optimize the various environmental conditions for biosorption of Pb(II), Cd(II) and Cu(II) by investigating as a function of the initial metal ion concentration, temperature, biosorbent loading and pH using Trichoderma viride as adsorbent. Biosorption of ions from aqueous solution was optimized in a batch system using response surface methodology. The values of R{sup 2} 0.9716, 0.9699 and 0.9982 for Pb(II), Cd(II) and Cu(II) ions, respectively, indicated the validity of the model. The thermodynamic properties {Delta}G{sup o}, {Delta}H{sup o}, {Delta}E{sup o} and {Delta}S{sup o} by the metal ions for biosorption were analyzed using the equilibrium constant value obtained from experimental data at different temperatures. The results showed that biosorption of Pb(II) ions by T. viride adsorbent is more endothermic and spontaneous. The study was attempted to offer a better understating of representative biosorption isotherms and thermodynamics with special focuses on binding mechanism for biosorption using the FTIR spectroscopy.

Accounting for small scale heterogeneity in ecohydrologic watershed models

Science.gov (United States)

Burke, W.; Tague, C.

2017-12-01

Spatially distributed ecohydrologic models are inherently constrained by the spatial resolution of their smallest units, below which land and processes are assumed to be homogenous. At coarse scales, heterogeneity is often accounted for by computing store and fluxes of interest over a distribution of land cover types (or other sources of heterogeneity) within spatially explicit modeling units. However this approach ignores spatial organization and the lateral transfer of water and materials downslope. The challenge is to account both for the role of flow network topology and fine-scale heterogeneity. We present a new approach that defines two levels of spatial aggregation and that integrates spatially explicit network approach with a flexible representation of finer-scale aspatial heterogeneity. Critically, this solution does not simply increase the resolution of the smallest spatial unit, and so by comparison, results in improved computational efficiency. The approach is demonstrated by adapting Regional Hydro-Ecologic Simulation System (RHESSys), an ecohydrologic model widely used to simulate climate, land use, and land management impacts. We illustrate the utility of our approach by showing how the model can be used to better characterize forest thinning impacts on ecohydrology. Forest thinning is typically done at the scale of individual trees, and yet management responses of interest include impacts on watershed scale hydrology and on downslope riparian vegetation. Our approach allow us to characterize the variability in tree size/carbon reduction and water transfers between neighboring trees while still capturing hillslope to watershed scale effects, Our illustrative example demonstrates that accounting for these fine scale effects can substantially alter model estimates, in some cases shifting the impacts of thinning on downslope water availability from increases to decreases. We conclude by describing other use cases that may benefit from this approach

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

Science.gov (United States)

2011-06-14

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

PROFESSIONAL COMPETITIVE EVOLUTION AND QUANTIFICATION MODELS IN ACCOUNTING SERVICE ELABORATION

Directory of Open Access Journals (Sweden)

Gheorghe FATACEAN

2013-12-01

Full Text Available The objective of this article consists in using an assessment framework of the accounting service elaboration. The purpose of this model is the identification and revaluation of an elite group of expert accounts from Romania, which should provide solutions to solve the most complex legal matters in the legal field, in the field of criminal, tax, civil, or commercial clauses making the object of law suits.

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

Science.gov (United States)

Docherty, Gary

1976-01-01

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

Illusory inferences from a disjunction of conditionals: a new mental models account.

Science.gov (United States)

Barrouillet, P; Lecas, J F

2000-08-14

(Johnson-Laird, P.N., & Savary, F. (1999, Illusory inferences: a novel class of erroneous deductions. Cognition, 71, 191-229.) have recently presented a mental models account, based on the so-called principle of truth, for the occurrence of inferences that are compelling but invalid. This article presents an alternative account of the illusory inferences resulting from a disjunction of conditionals. In accordance with our modified theory of mental models of the conditional, we show that the way individuals represent conditionals leads them to misinterpret the locus of the disjunction and prevents them from drawing conclusions from a false conditional, thus accounting for the compelling character of the illusory inference.

Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship

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Michael Cherry

2016-06-01

Full Text Available This paper investigates trust as it relates to the relationship between Australia’s public accountants and their SME clients. It describes the contribution of the accountancy profession to the SME market, as well as the key challenges faced by accountants and their SME clients. Following the review of prior scholarly studies, a working definition of trust as it relates to this important relationship is also developed and presented. A further consequence of prior academic work is the development of a comprehensive conceptual model to describe the determinants of trust in the Australian public accountant – SME client relationship, which requires testing via empirical studies.

48 CFR 2152.231-70 - Accounting and allowable cost.

Science.gov (United States)

2010-10-01

... allowable cost. As prescribed in 2131.270, insert the following clause: Accounting and Allowable Cost (OCT... cost; (ii) Incurred with proper justification and accounting support; (iii) Determined in accordance... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and allowable...

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…

Taking into account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Solov'ev, V.G.

1979-01-01

The effect of an exact account taken of the Pauli principle and correlations in ground states in calculations in the framework of the quasiparticle-phonon model of a nucleus has been studied. It is elucidated when it is possible to use the random phase approximation (RPA) and when the Pauli principle should be exactly taken into account. It has been shown that in the quasiparticle-phonon model of a nucleus one may perform calculations with a precise account of the Pauli principle. In most of the problems calculations can be carried out with RPA-phonons

Accounting for differences in dieting status: steps in the refinement of a model.

Science.gov (United States)

Huon, G; Hayne, A; Gunewardene, A; Strong, K; Lunn, N; Piira, T; Lim, J

1999-12-01

The overriding objective of this paper is to outline the steps involved in refining a structural model to explain differences in dieting status. Cross-sectional data (representing the responses of 1,644 teenage girls) derive from the preliminary testing in a 3-year longitudinal study. A battery of measures assessed social influence, vulnerability (to conformity) disposition, protective (social coping) skills, and aspects of positive familial context as core components in a model proposed to account for the initiation of dieting. Path analyses were used to establish the predictive ability of those separate components and their interrelationships in accounting for differences in dieting status. Several components of the model were found to be important predictors of dieting status. The model incorporates significant direct, indirect (or mediated), and moderating relationships. Taking all variables into account, the strongest prediction of dieting status was from peer competitiveness, using a new scale developed specifically for this study. Systematic analyses are crucial for the refinement of models to be used in large-scale multivariate studies. In the short term, the model investigated in this study has been shown to be useful in accounting for cross-sectional differences in dieting status. The refined model will be most powerfully employed in large-scale time-extended studies of the initiation of dieting to lose weight. Copyright 1999 by John Wiley & Sons, Inc.

Cost Accounting in the Automated Manufacturing Environment

Science.gov (United States)

1988-06-01

1 NAVAL POSTGRADUATE SCHOOL M terey, California 0 DTIC II ELECTE R AD%$° NO 0,19880 -- THESIS COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...PROJECT TASK WORK UNIT ELEMENT NO. NO NO ACCESSION NO 11. TITLE (Include Security Classification) E COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...GROUP ’" Cost Accounting ; Product Costing ; Automated Manufacturing; CAD/CAM- CIM 19 ABSTRACT (Continue on reverse if necessary and identify by blo

Two-species occupancy modeling accounting for species misidentification and nondetection

Science.gov (United States)

Chambert, Thierry; Grant, Evan H. Campbell; Miller, David A. W.; Nichols, James; Mulder, Kevin P.; Brand, Adrianne B,

2018-01-01

1. In occupancy studies, species misidentification can lead to false positive detections, which can cause severe estimator biases. Currently, all models that account for false positive errors only consider omnibus sources of false detections and are limited to single species occupancy. 2. However, false detections for a given species often occur because of the misidentification with another, closely-related species. To exploit this explicit source of false positive detection error, we develop a two-species occupancy model that accounts for misidentifications between two species of interest. As with other false positive models, identifiability is greatly improved by the availability of unambiguous detections at a subset of site-occasions. Here, we consider the case where some of the field observations can be confirmed using laboratory or other independent identification methods (“confirmatory data”). 3. We performed three simulation studies to (1) assess the model’s performance under various realistic scenarios, (2) investigate the influence of the proportion of confirmatory data on estimator accuracy, and (3) compare the performance of this two-species model with that of the single-species false positive model. The model shows good performance under all scenarios, even when only small proportions of detections are confirmed (e.g., 5%). It also clearly outperforms the single-species model.

Surface complexation modeling calculation of Pb(II) adsorption onto the calcined diatomite

Science.gov (United States)

Ma, Shu-Cui; Zhang, Ji-Lin; Sun, De-Hui; Liu, Gui-Xia

2015-12-01

Removal of noxious heavy metal ions (e.g. Pb(II)) by surface adsorption of minerals (e.g. diatomite) is an important means in the environmental aqueous pollution control. Thus, it is very essential to understand the surface adsorptive behavior and mechanism. In this work, the Pb(II) apparent surface complexation reaction equilibrium constants on the calcined diatomite and distributions of Pb(II) surface species were investigated through modeling calculations of Pb(II) based on diffuse double layer model (DLM) with three amphoteric sites. Batch experiments were used to study the adsorption of Pb(II) onto the calcined diatomite as a function of pH (3.0-7.0) and different ionic strengths (0.05 and 0.1 mol L-1 NaCl) under ambient atmosphere. Adsorption of Pb(II) can be well described by Freundlich isotherm models. The apparent surface complexation equilibrium constants (log K) were obtained by fitting the batch experimental data using the PEST 13.0 together with PHREEQC 3.1.2 codes and there is good agreement between measured and predicted data. Distribution of Pb(II) surface species on the diatomite calculated by PHREEQC 3.1.2 program indicates that the impurity cations (e.g. Al3+, Fe3+, etc.) in the diatomite play a leading role in the Pb(II) adsorption and dominant formation of complexes and additional electrostatic interaction are the main adsorption mechanism of Pb(II) on the diatomite under weak acidic conditions.

Microscopic model accounting of 2p2p configurations in magic nuclei

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.

1983-01-01

A model for account of the 2p2h configurations in magic nuclei is described in the framework of the Green function formalism. The model is formulated in the lowest order in the phonon production amplitude, so that the series are expansions not over pure 2p2h configurations, but over con figurations of the type ''1p1h+phonon''. Equations are obtained for the vertex and the density matrix, as well as an expression for the transition probabilities, that are extensions of the corresponding results of the theory of finite Fermi systems, or of the random-phase approximation to the case where the ''1p1h+phonon'' configurations are taken into account. Corrections to the one-particle phenomenological basis which arise with account for complicated configurations are obtained. Comparison with other approaches, using phonons, has shown that they are particular cases of the described model

The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia

Directory of Open Access Journals (Sweden)

A. S. L. Lindawati

2012-03-01

Full Text Available The objective of this study is to explore the user’s perceptions of the role of moral reasoning in influencing the implementation of codes of ethics as standards and guidance for professional audit practice by Indonesian public accountants. The study focuses on two important aspects of influence: (i the key factors influencing professional public accountants in implementing a code of ethics as a standard for audit practice, and (ii the key activities performed by public accountants as moral agents for establishing awareness of professional values. Two theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public accountants: first, Kolhberg’s model of moral development (Kolhberg 1982 and, secondly, the American Institute of Certified Public Accountants (AICPA’s Code of Conduct, especially the five principles of the code of ethics (1992, 2004. The study employs a multiple case study model to analyse the data collected from interviewing 15 financial managers of different company categories (as users. The findings indicate that (i moral development is an important component in influencing the moral reasoning of the individual public accountants, (ii the degree of professionalism of public accountants is determined by the degree of the development of their moral reasoning, and (iii moral reasoning of individuals influences both Indonesian public accountants and company financial managers in building and improving the effectiveness of the implementation of codes of conduct. It is concluded that the role of moral reasoning is an important influence on achieving ethical awareness in public accountants and financial managers. The development of a full code of ethics and an effective compliance monitoring system is essential for Indonesia if it is to play a role in the emerging global economy.

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

Directory of Open Access Journals (Sweden)

Ninna Reitzel Jensen

2015-06-01

Full Text Available Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance and unit-linked insurance. By use of a two-account model, we are able to illustrate general concepts without making the model too abstract. To allow for complicated financial markets without dramatically increasing the mathematical complexity, we focus on economic scenarios. We illustrate the use of our model by conducting scenario analysis based on Monte Carlo simulation, but the model applies to scenarios in general and to worst-case and best-estimate scenarios in particular. In addition to easy computations, our model offers a common framework for the valuation of life insurance payments across product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account the Markov model for the state of the policyholder and, hereby, facilitating event risk.

Can An Amended Standard Model Account For Cold Dark Matter?

International Nuclear Information System (INIS)

Goldhaber, Maurice

2004-01-01

It is generally believed that one has to invoke theories beyond the Standard Model to account for cold dark matter particles. However, there may be undiscovered universal interactions that, if added to the Standard Model, would lead to new members of the three generations of elementary fermions that might be candidates for cold dark matter particles

Modeling the World Health Organization Disability Assessment Schedule II using non-parametric item response models.

Science.gov (United States)

Galindo-Garre, Francisca; Hidalgo, María Dolores; Guilera, Georgina; Pino, Oscar; Rojo, J Emilio; Gómez-Benito, Juana

2015-03-01

The World Health Organization Disability Assessment Schedule II (WHO-DAS II) is a multidimensional instrument developed for measuring disability. It comprises six domains (getting around, self-care, getting along with others, life activities and participation in society). The main purpose of this paper is the evaluation of the psychometric properties for each domain of the WHO-DAS II with parametric and non-parametric Item Response Theory (IRT) models. A secondary objective is to assess whether the WHO-DAS II items within each domain form a hierarchy of invariantly ordered severity indicators of disability. A sample of 352 patients with a schizophrenia spectrum disorder is used in this study. The 36 items WHO-DAS II was administered during the consultation. Partial Credit and Mokken scale models are used to study the psychometric properties of the questionnaire. The psychometric properties of the WHO-DAS II scale are satisfactory for all the domains. However, we identify a few items that do not discriminate satisfactorily between different levels of disability and cannot be invariantly ordered in the scale. In conclusion the WHO-DAS II can be used to assess overall disability in patients with schizophrenia, but some domains are too general to assess functionality in these patients because they contain items that are not applicable to this pathology. Copyright © 2014 John Wiley & Sons, Ltd.

A simulation model for material accounting systems

International Nuclear Information System (INIS)

Coulter, C.A.; Thomas, K.E.

1987-01-01

A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line

River water quality modelling: II

DEFF Research Database (Denmark)

Shanahan, P.; Henze, Mogens; Koncsos, L.

1998-01-01

The U.S. EPA QUAL2E model is currently the standard for river water quality modelling. While QUAL2E is adequate for the regulatory situation for which it was developed (the U.S. wasteload allocation process), there is a need for a more comprehensive framework for research and teaching. Moreover......, QUAL2E and similar models do not address a number of practical problems such as stormwater-flow events, nonpoint source pollution, and transient streamflow. Limitations in model formulation affect the ability to close mass balances, to represent sessile bacteria and other benthic processes......, and to achieve robust model calibration. Mass balance problems arise from failure to account for mass in the sediment as well as in the water column and due to the fundamental imprecision of BOD as a state variable. (C) 1998 IAWQ Published by Elsevier Science Ltd. All rights reserved....

Models of infrared emission from dusty and diffuse H II regions

International Nuclear Information System (INIS)

Aannestad, P.A.

1978-01-01

Models for the infrared emission from amorphous core-mantle dust within diffuse (n/sub e/ 3 cm -3 ) H II regions with neutral shells that are optically thin in the infrared have been calculated. The icy mantles sublimate only within a fractional radius of 0.2--0.5, affecting the overall gas-to-dust ratio only slightly. A region with variable grain composition may have a much smaller infrared luminosity than a similar region with uniform grain properties. Calculations of the total infrared luminosity, the relative contribution by Lα photons, the infrared spectral distribution, and the size of the dust-depleted regions are presented as functions of the ultraviolet optical depths in the ionized and neutral regions and for stellar temperatures of 35,000 and 48,000 K. Comparison with observations indicate that at least 20% of the Lyman-continuum photons are absorbed by the dust, and that the dust optical depth in the Lyman continuum is likely to be of the order of unity. For core-mantle grains most of the infrared energy is emitted between 30 and 70 μm, relatively independent of whether the dust is within or outside the H II region. Amorphous silicate particles tend to emit more energy below 30 μm, but also emit efficiently at far-infrared wavelengths. In order to illustrate the model calculations, we present infrared spectra for the Orion A region and compare them with observed fluxed, accounting for beam-width effects. A reasonable agreement is obtained with most of the near- to middle-infrared observations if the total ultraviolet optical depth is about unity and about equally divided between the ionized region and an outside neutral shell. Intensity profiles for Orion A are presented for wavelengths in the ragne 20--1000 μm, and show a strong increase in width beyond 20 μm

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

Chemical speciation of Pb(II, Cd(II, Hg(II, Co(II, Ni(II, Cu(II and Zn(II binary complexes of l-methionine in 1,2-propanediol-water mixtures

Directory of Open Access Journals (Sweden)

M. Padma Latha

2007-04-01

Full Text Available Chemical speciation of Pb(II, Cd(II, Hg(II, Co(II, Ni(II, Cu(II and Zn(II complexes of L-methionine in 0.0-60 % v/v 1,2-propanediol-water mixtures maintaining an ionic strength of 0.16 M at 303 K has been studied pH metrically. The active forms of ligand are LH2+, LH and L-. The predominant species detected are ML, MLH, ML2, ML2H, ML2H2 and MLOH. Models containing different numbers of species were refined by using the computer program MINIQUAD 75. The best-fit chemical models were arrived at based on statistical parameters. The trend in variation of complex stability constants with change in the dielectric constant of the medium is explained on the basis of electrostatic and non-electrostatic forces.

Nurse-directed care model in a psychiatric hospital: a model for clinical accountability.

Science.gov (United States)

E-Morris, Marlene; Caldwell, Barbara; Mencher, Kathleen J; Grogan, Kimberly; Judge-Gorny, Margaret; Patterson, Zelda; Christopher, Terrian; Smith, Russell C; McQuaide, Teresa

2010-01-01

The focus on recovery for persons with severe and persistent mental illness is leading state psychiatric hospitals to transform their method of care delivery. This article describes a quality improvement project involving a hospital's administration and multidisciplinary state-university affiliation that collaborated in the development and implementation of a nursing care delivery model in a state psychiatric hospital. The quality improvement project team instituted a new model to promote the hospital's vision of wellness and recovery through utilization of the therapeutic relationship and greater clinical accountability. Implementation of the model was accomplished in 2 phases: first, the establishment of a structure to lay the groundwork for accountability and, second, the development of a mechanism to provide a clinical supervision process for staff in their work with clients. Effectiveness of the model was assessed by surveys conducted at baseline and after implementation. Results indicated improvement in clinical practices and client living environment. As a secondary outcome, these improvements appeared to be associated with increased safety on the units evidenced by reduction in incidents of seclusion and restraint. Restructuring of the service delivery system of care so that clients are the center of clinical focus improves safety and can enhance the staff's attention to work with clients on their recovery. The role of the advanced practice nurse can influence the recovery of clients in state psychiatric hospitals. Future research should consider the impact on clients and their perceptions of the new service models.

PIO I-II tendencies. Part 2. Improving the pilot modeling

Directory of Open Access Journals (Sweden)

Ioan URSU

2011-03-01

Full Text Available The study is conceived in two parts and aims to get some contributions to the problem ofPIO aircraft susceptibility analysis. Part I, previously published in this journal, highlighted the mainsteps of deriving a complex model of human pilot. The current Part II of the paper considers a properprocedure of the human pilot mathematical model synthesis in order to analyze PIO II typesusceptibility of a VTOL-type aircraft, related to the presence of position and rate-limited actuator.The mathematical tools are those of semi global stability theory developed in recent works.

Model of accounting regulation in Lithuania

OpenAIRE

Rudžionienė, Kristina; Gipienė, Gailutė

2008-01-01

This paper analyses the regulation of accounting system in Lithuania. There are different approaches to accounting regulation. For example, the "free market" approach is against any regulation; it says that each process in the market will be in equilibrium itself. Mostly it is clear that regulation is important and useful, especially in financial accounting. It makes information in financial reports understandable and comparable in one country or different countries. There are three theories ...

Modelling Zn(II) sorption onto clayey sediments using a multi-site ion-exchange model

International Nuclear Information System (INIS)

Tertre, E.; Beaucaire, C.; Coreau, N.; Juery, A.

2009-01-01

In environmental studies, it is necessary to be able to predict the behaviour of contaminants in more or less complex physico-chemical contexts. The improvement of this prediction partly depends on establishing thermodynamic models that can describe the behaviour of these contaminants and, in particular, the sorption reactions on mineral surfaces. In this way, based on the mass action law, it is possible to use surface complexation models and ion exchange models. Therefore, the aim of this study is (i) to develop an ion-exchange model able to describe the sorption of transition metal onto pure clay minerals and (ii) to test the ability of this approach to predict the sorption of these elements onto natural materials containing clay minerals (i.e. soils/sediments) under various chemical conditions. This study is focused on the behaviour of Zn(II) in the presence of clayey sediments. Considering that clay minerals are cation exchangers containing multiple sorption sites, it is possible to interpret the sorption of Zn(II), as well as competitor cations, by ion-exchange equilibria with the clay minerals. This approach is applied with success to interpret the experimental data obtained previously in the Zn(II)-H + -Na + -montmorillonite system. The authors' research team has already studied the behaviour of Na + , K + , Ca 2+ and Mg 2+ versus pH in terms of ion exchange onto pure montmorillonite, leading to the development of a thermodynamic database including the exchange site concentrations associated with montmorillonite and the selectivity coefficients of Na + , K + , Ca 2+ , Mg 2+ , and Zn 2+ versus H + . In the present study, experimental isotherms of Zn(II) on two different sediments in batch reactors at different pH and ionic strengths, using NaCl and CaSO 4 as electrolytes are reported. Assuming clay minerals are the main ion-exchanging phases, it is possible to predict Zn(II) sorption onto sediments under different experimental conditions, using the previously

A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

DEFF Research Database (Denmark)

Jensen, Ninna Reitzel; Schomacker, Kristian Juul

2015-01-01

Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death......, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance...... product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account...

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Directory of Open Access Journals (Sweden)

Andreas Scholze

2010-05-01

Full Text Available This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that accounts for the tax benefit that comes from borrowing to raise cash for the operations. The model assumes that the firm maintains a deterministic financial leverage ratio, which tends to converge quickly to typical steady-state levels over time. From a practical point of view, this characteristic is of particular help, because it allows a continuing value calculation at the end of a short forecast period.

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

Spherical Detector Device Mathematical Modelling with Taking into Account Detector Module Symmetry

International Nuclear Information System (INIS)

Batyj, V.G.; Fedorchenko, D.V.; Prokopets, S.I.; Prokopets, I.M.; Kazhmuradov, M.A.

2005-01-01

Mathematical Model for spherical detector device accounting to symmetry properties is considered. Exact algorithm for simulation of measurement procedure with multiple radiation sources is developed. Modelling results are shown to have perfect agreement with calibration measurements

PEP-II vacuum system pressure profile modeling using EXCEL

International Nuclear Information System (INIS)

Nordby, M.; Perkins, C.

1994-06-01

A generic, adaptable Microsoft EXCEL program to simulate molecular flow in beam line vacuum systems is introduced. Modeling using finite-element approximation of the governing differential equation is discussed, as well as error estimation and program capabilities. The ease of use and flexibility of the spreadsheet-based program is demonstrated. PEP-II vacuum system models are reviewed and compared with analytical models

Accounting for sampling error when inferring population synchrony from time-series data: a Bayesian state-space modelling approach with applications.

Directory of Open Access Journals (Sweden)

Hugues Santin-Janin

Full Text Available BACKGROUND: Data collected to inform time variations in natural population size are tainted by sampling error. Ignoring sampling error in population dynamics models induces bias in parameter estimators, e.g., density-dependence. In particular, when sampling errors are independent among populations, the classical estimator of the synchrony strength (zero-lag correlation is biased downward. However, this bias is rarely taken into account in synchrony studies although it may lead to overemphasizing the role of intrinsic factors (e.g., dispersal with respect to extrinsic factors (the Moran effect in generating population synchrony as well as to underestimating the extinction risk of a metapopulation. METHODOLOGY/PRINCIPAL FINDINGS: The aim of this paper was first to illustrate the extent of the bias that can be encountered in empirical studies when sampling error is neglected. Second, we presented a space-state modelling approach that explicitly accounts for sampling error when quantifying population synchrony. Third, we exemplify our approach with datasets for which sampling variance (i has been previously estimated, and (ii has to be jointly estimated with population synchrony. Finally, we compared our results to those of a standard approach neglecting sampling variance. We showed that ignoring sampling variance can mask a synchrony pattern whatever its true value and that the common practice of averaging few replicates of population size estimates poorly performed at decreasing the bias of the classical estimator of the synchrony strength. CONCLUSION/SIGNIFICANCE: The state-space model used in this study provides a flexible way of accurately quantifying the strength of synchrony patterns from most population size data encountered in field studies, including over-dispersed count data. We provided a user-friendly R-program and a tutorial example to encourage further studies aiming at quantifying the strength of population synchrony to account for

Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

Directory of Open Access Journals (Sweden)

Jana Gláserová

2015-01-01

Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

Accounting for uncertainty in ecological analysis: the strengths and limitations of hierarchical statistical modeling.

Science.gov (United States)

Cressie, Noel; Calder, Catherine A; Clark, James S; Ver Hoef, Jay M; Wikle, Christopher K

2009-04-01

Analyses of ecological data should account for the uncertainty in the process(es) that generated the data. However, accounting for these uncertainties is a difficult task, since ecology is known for its complexity. Measurement and/or process errors are often the only sources of uncertainty modeled when addressing complex ecological problems, yet analyses should also account for uncertainty in sampling design, in model specification, in parameters governing the specified model, and in initial and boundary conditions. Only then can we be confident in the scientific inferences and forecasts made from an analysis. Probability and statistics provide a framework that accounts for multiple sources of uncertainty. Given the complexities of ecological studies, the hierarchical statistical model is an invaluable tool. This approach is not new in ecology, and there are many examples (both Bayesian and non-Bayesian) in the literature illustrating the benefits of this approach. In this article, we provide a baseline for concepts, notation, and methods, from which discussion on hierarchical statistical modeling in ecology can proceed. We have also planted some seeds for discussion and tried to show where the practical difficulties lie. Our thesis is that hierarchical statistical modeling is a powerful way of approaching ecological analysis in the presence of inevitable but quantifiable uncertainties, even if practical issues sometimes require pragmatic compromises.

Modelling characteristics of photovoltaic panels with thermal phenomena taken into account

International Nuclear Information System (INIS)

Krac, Ewa; Górecki, Krzysztof

2016-01-01

In the paper a new form of the electrothermal model of photovoltaic panels is proposed. This model takes into account the optical, electrical and thermal properties of the considered panels, as well as electrical and thermal properties of the protecting circuit and thermal inertia of the considered panels. The form of this model is described and some results of measurements and calculations of mono-crystalline and poly-crystalline panels are presented

LP II--A GOAL PROGRAMMING MODEL FOR MEDIA.

Science.gov (United States)

CHARNES, A.; AND OTHERS

A GOAL PROGRAMING MODEL FOR SELECTING MEDIA IS PRESENTED WHICH ALTERS THE OBJECTIVE AND EXTENDS PREVIOUS MEDIA MODELS BY ACCOUNTING FOR CUMULATIVE DUPLICATING AUDIENCES OVER A VARIETY OF TIME PERIODS. THIS PERMITS DETAILED CONTROL OF THE DISTRIBUTION OF MESSAGE FREQUENCIES DIRECTED AT EACH OF NUMEROUS MARKETING TARGETS OVER A SEQUENCE OF…

A simulation model of hospital management based on cost accounting analysis according to disease.

Science.gov (United States)

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

Modelling in Accounting. Theoretical and Practical Dimensions

OpenAIRE

Teresa Szot -Gabryś

2010-01-01

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

A Case Study of the Accounting Models for the Participants in an Emissions Trading Scheme

Directory of Open Access Journals (Sweden)

Marius Deac

2013-10-01

Full Text Available As emissions trading schemes are becoming more popular across the world, accounting has to keep up with these new economic developments. The absence of guidance regarding the accounting for greenhouse gases (GHGs emissions generated by the withdrawal of IFRIC 3- Emission Rights - is the main reason why there is a diversity of accounting practices. This diversity of accounting methods makes the financial statements of companies that are taking part in emissions trading schemes like EU ETS, difficult to compare. The present paper uses a case study that assumes the existence of three entities that have chosen three different accounting methods: the IFRIC 3 cost model, the IFRIC 3 revaluation model and the “off balance sheet” approach. This illustrates how the choice of an accounting method regarding GHGs emissions influences their interim and annual reports through the chances in the companies’ balance sheet and financial results.

A database model for evaluating material accountability safeguards effectiveness against protracted theft

International Nuclear Information System (INIS)

Sicherman, A.; Fortney, D.S.; Patenaude, C.J.

1993-07-01

DOE Material Control and Accountability Order 5633.3A requires that facilities handling special nuclear material evaluate their effectiveness against protracted theft (repeated thefts of small quantities of material, typically occurring over an extended time frame, to accumulate a goal quantity). Because a protracted theft attempt can extend over time, material accountability-like (MA) safeguards may help detect a protracted theft attempt in progress. Inventory anomalies, and material not in its authorized location when requested for processing are examples of MA detection mechanisms. Crediting such detection in evaluations, however, requires taking into account potential insider subversion of MA safeguards. In this paper, the authors describe a database model for evaluating MA safeguards effectiveness against protracted theft that addresses potential subversion. The model includes a detailed yet practical structure for characterizing various types of MA activities, lists of potential insider MA defeat methods and access/authority related to MA activities, and an initial implementation of built-in MA detection probabilities. This database model, implemented in the new Protracted Insider module of ASSESS (Analytic System and Software for Evaluating Safeguards and Security), helps facilitate the systematic collection of relevant information about MA activity steps, and ''standardize'' MA safeguards evaluations

Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

Science.gov (United States)

Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

2012-11-01

Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

Taking into account for the Pauli principle in particle-vibrator model

International Nuclear Information System (INIS)

Knyaz'kov, O.M.

1985-01-01

To construct Hamiltonian of the particle interaction and phonons a semimicroscopic approach developed by the author earlier is used. At that the Pauli principle is taken account of in local formalism of density matrix. Analytical expressions permitting in a closed form to solve a task of taking account of the Pauli principle in the particle-vibrator model have been derived. Unlike a phenomenological approach form factors of inelastic transitions are determined with parameters of effective nucleon-nucleon forces, central and transition densities and contain no free parameters

SDSS-II: Determination of shape and color parameter coefficients for SALT-II fit model

Energy Technology Data Exchange (ETDEWEB)

Dojcsak, L.; Marriner, J.; /Fermilab

2010-08-01

In this study we look at the SALT-II model of Type IA supernova analysis, which determines the distance moduli based on the known absolute standard candle magnitude of the Type IA supernovae. We take a look at the determination of the shape and color parameter coefficients, {alpha} and {beta} respectively, in the SALT-II model with the intrinsic error that is determined from the data. Using the SNANA software package provided for the analysis of Type IA supernovae, we use a standard Monte Carlo simulation to generate data with known parameters to use as a tool for analyzing the trends in the model based on certain assumptions about the intrinsic error. In order to find the best standard candle model, we try to minimize the residuals on the Hubble diagram by calculating the correct shape and color parameter coefficients. We can estimate the magnitude of the intrinsic errors required to obtain results with {chi}{sup 2}/degree of freedom = 1. We can use the simulation to estimate the amount of color smearing as indicated by the data for our model. We find that the color smearing model works as a general estimate of the color smearing, and that we are able to use the RMS distribution in the variables as one method of estimating the correct intrinsic errors needed by the data to obtain the correct results for {alpha} and {beta}. We then apply the resultant intrinsic error matrix to the real data and show our results.

Neutrinoless double beta decay in type I+II seesaw models

Energy Technology Data Exchange (ETDEWEB)

Borah, Debasish [Department of Physics, Tezpur University,Tezpur-784028 (India); Dasgupta, Arnab [Institute of Physics, Sachivalaya Marg,Bhubaneshwar-751005 (India)

2015-11-30

We study neutrinoless double beta decay in left-right symmetric extension of the standard model with type I and type II seesaw origin of neutrino masses. Due to the enhanced gauge symmetry as well as extended scalar sector, there are several new physics sources of neutrinoless double beta decay in this model. Ignoring the left-right gauge boson mixing and heavy-light neutrino mixing, we first compute the contributions to neutrinoless double beta decay for type I and type II dominant seesaw separately and compare with the standard light neutrino contributions. We then repeat the exercise by considering the presence of both type I and type II seesaw, having non-negligible contributions to light neutrino masses and show the difference in results from individual seesaw cases. Assuming the new gauge bosons and scalars to be around a TeV, we constrain different parameters of the model including both heavy and light neutrino masses from the requirement of keeping the new physics contribution to neutrinoless double beta decay amplitude below the upper limit set by the GERDA experiment and also satisfying bounds from lepton flavor violation, cosmology and colliders.

User's Guide To CHEAP0 II-Economic Analysis of Stand Prognosis Model Outputs

Science.gov (United States)

Joseph E. Horn; E. Lee Medema; Ervin G. Schuster

1986-01-01

CHEAP0 II provides supplemental economic analysis capability for users of version 5.1 of the Stand Prognosis Model, including recent regeneration and insect outbreak extensions. Although patterned after the old CHEAP0 model, CHEAP0 II has more features and analytic capabilities, especially for analysis of existing and uneven-aged stands....

Stochastic scalar mixing models accounting for turbulent frequency multiscale fluctuations

International Nuclear Information System (INIS)

Soulard, Olivier; Sabel'nikov, Vladimir; Gorokhovski, Michael

2004-01-01

Two new scalar micromixing models accounting for a turbulent frequency scale distribution are investigated. These models were derived by Sabel'nikov and Gorokhovski [Second International Symposium on Turbulence and Shear FLow Phenomena, Royal Institute of technology (KTH), Stockholm, Sweden, June 27-29, 2001] using a multiscale extension of the classical interaction by exchange with the mean (IEM) and Langevin models. They are, respectively, called Extended IEM (EIEM) and Extended Langevin (ELM) models. The EIEM and ELM models are tested against DNS results in the case of the decay of a homogeneous scalar field in homogeneous turbulence. This comparison leads to a reformulation of the law governing the mixing frequency distribution. Finally, the asymptotic behaviour of the modeled PDF is discussed

24 CFR 242.58 - Books, accounts, and financial statements.

Science.gov (United States)

2010-04-01

... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...

Generation of SEEAW asset accounts based on water resources management models

Science.gov (United States)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

Updated constraints on the dark matter interpretation of CDMS-II-Si data

International Nuclear Information System (INIS)

Witte, Samuel J.; Gelmini, Graciela B.

2017-01-01

We present an updated halo-dependent and halo-independent analysis of viable light WIMP dark matter candidates which could account for the excess observed in CDMS-II-Si. We include recent constraints from LUX, PandaX-II, and PICO-60, as well as projected sensitivities for XENON1T, SuperCDMS SNOLAB, LZ, DARWIN, DarkSide-20k, and PICO-250, on candidates with spin-independent isospin conserving and isospin-violating interactions, and either elastic or exothermic scattering. We show that there exist dark matter candidates which can explain the CDMS-II-Si data and remain very marginally consistent with the null results of all current experiments, however such models are highly tuned, making a dark matter interpretation of CDMS-II-Si very unlikely. We find that these models can only be ruled out in the future by an experiment comparable to LZ or PICO-250.

Accounting for microbial habitats in modeling soil organic matter dynamics

Science.gov (United States)

Chenu, Claire; Garnier, Patricia; Nunan, Naoise; Pot, Valérie; Raynaud, Xavier; Vieublé, Laure; Otten, Wilfred; Falconer, Ruth; Monga, Olivier

2017-04-01

The extreme heterogeneity of soils constituents, architecture and inhabitants at the microscopic scale is increasingly recognized. Microbial communities exist and are active in a complex 3-D physical framework of mineral and organic particles defining pores of various sizes, more or less inter-connected. This results in a frequent spatial disconnection between soil carbon, energy sources and the decomposer organisms and a variety of microhabitats that are more or less suitable for microbial growth and activity. However, current biogeochemical models account for C dynamics at the macroscale (cm, m) and consider time- and spatially averaged relationships between microbial activity and soil characteristics. Different modelling approaches have intended to account for this microscale heterogeneity, based either on considering aggregates as surrogates for microbial habitats, or pores. Innovative modelling approaches are based on an explicit representation of soil structure at the fine scale, i.e. at µm to mm scales: pore architecture and their saturation with water, localization of organic resources and of microorganisms. Three recent models are presented here, that describe the heterotrophic activity of either bacteria or fungi and are based upon different strategies to represent the complex soil pore system (Mosaic, LBios and µFun). These models allow to hierarchize factors of microbial activity in soil's heterogeneous architecture. Present limits of these approaches and challenges are presented, regarding the extensive information required on soils at the microscale and to up-scale microbial functioning from the pore to the core scale.

Understanding variability of the Southern Ocean overturning circulation in CORE-II models

Science.gov (United States)

Downes, S. M.; Spence, P.; Hogg, A. M.

2018-03-01

The current generation of climate models exhibit a large spread in the steady-state and projected Southern Ocean upper and lower overturning circulation, with mechanisms for deep ocean variability remaining less well understood. Here, common Southern Ocean metrics in twelve models from the Coordinated Ocean-ice Reference Experiment Phase II (CORE-II) are assessed over a 60 year period. Specifically, stratification, surface buoyancy fluxes, and eddies are linked to the magnitude of the strengthening trend in the upper overturning circulation, and a decreasing trend in the lower overturning circulation across the CORE-II models. The models evolve similarly in the upper 1 km and the deep ocean, with an almost equivalent poleward intensification trend in the Southern Hemisphere westerly winds. However, the models differ substantially in their eddy parameterisation and surface buoyancy fluxes. In general, models with a larger heat-driven water mass transformation where deep waters upwell at the surface ( ∼ 55°S) transport warmer waters into intermediate depths, thus weakening the stratification in the upper 2 km. Models with a weak eddy induced overturning and a warm bias in the intermediate waters are more likely to exhibit larger increases in the upper overturning circulation, and more significant weakening of the lower overturning circulation. We find the opposite holds for a cool model bias in intermediate depths, combined with a more complex 3D eddy parameterisation that acts to reduce isopycnal slope. In summary, the Southern Ocean overturning circulation decadal trends in the coarse resolution CORE-II models are governed by biases in surface buoyancy fluxes and the ocean density field, and the configuration of the eddy parameterisation.

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

Science.gov (United States)

2011-05-20

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

Measurement and modeling of advanced coal conversion processes, Volume II

Energy Technology Data Exchange (ETDEWEB)

Solomon, P.R.; Serio, M.A.; Hamblen, D.G. [and others

1993-06-01

A two dimensional, steady-state model for describing a variety of reactive and nonreactive flows, including pulverized coal combustion and gasification, is presented. The model, referred to as 93-PCGC-2 is applicable to cylindrical, axi-symmetric systems. Turbulence is accounted for in both the fluid mechanics equations and the combustion scheme. Radiation from gases, walls, and particles is taken into account using a discrete ordinates method. The particle phase is modeled in a lagrangian framework, such that mean paths of particle groups are followed. A new coal-general devolatilization submodel (FG-DVC) with coal swelling and char reactivity submodels has been added.

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

Accounting for sex differences in PTSD: A multi-variable mediation model

DEFF Research Database (Denmark)

Christiansen, Dorte M.; Hansen, Maj

2015-01-01

methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually....... Objective: The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. Method: The study was a quasi-prospective questionnaire survey assessing PTSD...... cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. Conclusion: The findings suggest...

Homology modeling and docking of AahII-Nanobody complexes reveal the epitope binding site on AahII scorpion toxin.

Science.gov (United States)

Ksouri, Ayoub; Ghedira, Kais; Ben Abderrazek, Rahma; Shankar, B A Gowri; Benkahla, Alia; Bishop, Ozlem Tastan; Bouhaouala-Zahar, Balkiss

2018-02-19

Scorpion envenoming and its treatment is a public health problem in many parts of the world due to highly toxic venom polypeptides diffusing rapidly within the body of severely envenomed victims. Recently, 38 AahII-specific Nanobody sequences (Nbs) were retrieved from which the performance of NbAahII10 nanobody candidate, to neutralize the most poisonous venom compound namely AahII acting on sodium channels, was established. Herein, structural computational approach is conducted to elucidate the Nb-AahII interactions that support the biological characteristics, using Nb multiple sequence alignment (MSA) followed by modeling and molecular docking investigations (RosettaAntibody, ZDOCK software tools). Sequence and structural analysis showed two dissimilar residues of NbAahII10 CDR1 (Tyr27 and Tyr29) and an inserted polar residue Ser30 that appear to play an important role. Indeed, CDR3 region of NbAahII10 is characterized by a specific Met104 and two negatively charged residues Asp115 and Asp117. Complex dockings reveal that NbAahII17 and NbAahII38 share one common binding site on the surface of the AahII toxin divergent from the NbAahII10 one's. At least, a couple of NbAahII10 - AahII residue interactions (Gln38 - Asn44 and Arg62, His64, respectively) are mainly involved in the toxic AahII binding site. Altogether, this study gives valuable insights in the design and development of next generation of antivenom. Copyright © 2018 Elsevier Inc. All rights reserved.

Supportive Accountability: A Model for Providing Human Support to Enhance Adherence to eHealth Interventions

Science.gov (United States)

2011-01-01

The effectiveness of and adherence to eHealth interventions is enhanced by human support. However, human support has largely not been manualized and has usually not been guided by clear models. The objective of this paper is to develop a clear theoretical model, based on relevant empirical literature, that can guide research into human support components of eHealth interventions. A review of the literature revealed little relevant information from clinical sciences. Applicable literature was drawn primarily from organizational psychology, motivation theory, and computer-mediated communication (CMC) research. We have developed a model, referred to as “Supportive Accountability.” We argue that human support increases adherence through accountability to a coach who is seen as trustworthy, benevolent, and having expertise. Accountability should involve clear, process-oriented expectations that the patient is involved in determining. Reciprocity in the relationship, through which the patient derives clear benefits, should be explicit. The effect of accountability may be moderated by patient motivation. The more intrinsically motivated patients are, the less support they likely require. The process of support is also mediated by the communications medium (eg, telephone, instant messaging, email). Different communications media each have their own potential benefits and disadvantages. We discuss the specific components of accountability, motivation, and CMC medium in detail. The proposed model is a first step toward understanding how human support enhances adherence to eHealth interventions. Each component of the proposed model is a testable hypothesis. As we develop viable human support models, these should be manualized to facilitate dissemination. PMID:21393123

Emission-line diagnostics of nearby H II regions including interacting binary populations

Science.gov (United States)

Xiao, Lin; Stanway, Elizabeth R.; Eldridge, J. J.

2018-06-01

We present numerical models of the nebular emission from H II regions around young stellar populations over a range of compositions and ages. The synthetic stellar populations include both single stars and interacting binary stars. We compare these models to the observed emission lines of 254 H II regions of 13 nearby spiral galaxies and 21 dwarf galaxies drawn from archival data. The models are created using the combination of the BPASS (Binary Population and Spectral Synthesis) code with the photoionization code CLOUDY to study the differences caused by the inclusion of interacting binary stars in the stellar population. We obtain agreement with the observed emission line ratios from the nearby star-forming regions and discuss the effect of binary-star evolution pathways on the nebular ionization of H II regions. We find that at population ages above 10 Myr, single-star models rapidly decrease in flux and ionization strength, while binary-star models still produce strong flux and high [O III]/H β ratios. Our models can reproduce the metallicity of H II regions from spiral galaxies, but we find higher metallicities than previously estimated for the H II regions from dwarf galaxies. Comparing the equivalent width of H β emission between models and observations, we find that accounting for ionizing photon leakage can affect age estimates for H II regions. When it is included, the typical age derived for H II regions is 5 Myr from single-star models, and up to 10 Myr with binary-star models. This is due to the existence of binary-star evolution pathways, which produce more hot Wolf-Rayet and helium stars at older ages. For future reference, we calculate new BPASS binary maximal starburst lines as a function of metallicity, and for the total model population, and present these in Appendix A.

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

PISC II: Parametric studies. Monitoring of PISC-II parametric studies in ultrasonic NDT for PWR

International Nuclear Information System (INIS)

Toft, M.W.

1989-09-01

The CEGB NDT Applications Centre is partipating in the EEC-funded international Programme for the Inspection of Steel Components (PISC) on account of its relevance to the inspection of Sizewell B and future PWRs. This report describes an inspection monitoring exercise undertaken by NDTAC under partial funding from JRC Ispra, at the initiation of the PISC-III Ultrasonic Modelling Group. Experimental studies have been carried out under PISC-II to investigate ultrasonic defect response as a function of various parameters which characterise the inspection situation. Some of these parametric studies are potentially useful for the validation of theoretical models of ultrasonic inspection and are consequently relevant to the work of the PISC-III Modelling Group. The aim of the present exercise was to ensure that data obtained by the various contract organizations participating in the PISC-II Parametric Studies was of high quality, was a complete record of the inspection and would yield valid comparisons with the predictions of theoretical models. The exercise entailed visits by a nominated CEGB observer to 4 European NDT Laboratories at which the parametric studies were in progress; CISE (Milan); UKAEA (Harwell); UKAEA (Risley) and Vincotte (Brussels). This report presents the findings of those visits

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2009-01-01

Full Text Available Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization about the model’s inclusion in everydaypublic practice. The basis of the accrual model were first defined in the lawregarding the commercial societies adopted in Great Britain in 1985, when theydetermined that all income and taxes referring to the financial year “will betaken into consideration without any boundary to the reception or paymentdate.”1 The accrual model in accountancy needs the recording of the non-casheffects in transactions or financial events for their appearance periods and not inany generated cash, received or paid. The business development was the basisfor “sophistication” of the recordings of the transactions and financial events,being prerequisite for recording the debtors’ or creditors’ sums.

Development and application of a large scale river system model for National Water Accounting in Australia

Science.gov (United States)

Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

2017-04-01

Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

Accounting for covariate measurement error in a Cox model analysis of recurrence of depression.

Science.gov (United States)

Liu, K; Mazumdar, S; Stone, R A; Dew, M A; Houck, P R; Reynolds, C F

2001-01-01

When a covariate measured with error is used as a predictor in a survival analysis using the Cox model, the parameter estimate is usually biased. In clinical research, covariates measured without error such as treatment procedure or sex are often used in conjunction with a covariate measured with error. In a randomized clinical trial of two types of treatments, we account for the measurement error in the covariate, log-transformed total rapid eye movement (REM) activity counts, in a Cox model analysis of the time to recurrence of major depression in an elderly population. Regression calibration and two variants of a likelihood-based approach are used to account for measurement error. The likelihood-based approach is extended to account for the correlation between replicate measures of the covariate. Using the replicate data decreases the standard error of the parameter estimate for log(total REM) counts while maintaining the bias reduction of the estimate. We conclude that covariate measurement error and the correlation between replicates can affect results in a Cox model analysis and should be accounted for. In the depression data, these methods render comparable results that have less bias than the results when measurement error is ignored.

Theoretical models for Type I and Type II supernova

International Nuclear Information System (INIS)

Woosley, S.E.; Weaver, T.A.

1985-01-01

Recent theoretical progress in understanding the origin and nature of Type I and Type II supernovae is discussed. New Type II presupernova models characterized by a variety of iron core masses at the time of collapse are presented and the sensitivity to the reaction rate 12 C(α,γ) 16 O explained. Stars heavier than about 20 M/sub solar/ must explode by a ''delayed'' mechanism not directly related to the hydrodynamical core bounce and a subset is likely to leave black hole remnants. The isotopic nucleosynthesis expected from these massive stellar explosions is in striking agreement with the sun. Type I supernovae result when an accreting white dwarf undergoes a thermonuclear explosion. The critical role of the velocity of the deflagration front in determining the light curve, spectrum, and, especially, isotopic nucleosynthesis in these models is explored. 76 refs., 8 figs

Accounting for model error due to unresolved scales within ensemble Kalman filtering

OpenAIRE

Mitchell, Lewis; Carrassi, Alberto

2014-01-01

We propose a method to account for model error due to unresolved scales in the context of the ensemble transform Kalman filter (ETKF). The approach extends to this class of algorithms the deterministic model error formulation recently explored for variational schemes and extended Kalman filter. The model error statistic required in the analysis update is estimated using historical reanalysis increments and a suitable model error evolution law. Two different versions of the method are describe...

Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

Science.gov (United States)

Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

2011-01-01

Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

Comparison of measured and calculated composition of irradiated EBR-II blanket assemblies

International Nuclear Information System (INIS)

Grimm, K. N.

1998-01-01

In anticipation of processing irradiated EBR-II depleted uranium blanket subassemblies in the Fuel Conditioning Facility (FCF) at ANL-West, it has been possible to obtain a limited set of destructive chemical analyses of samples from a single EBR-II blanket subassembly. Comparison of calculated values with these measurements is being used to validate a depletion methodology based on a limited number of generic models of EBR-II to simulate the irradiation history of these subassemblies. Initial comparisons indicate these methods are adequate to meet the operations and material control and accountancy (MC and A) requirements for the FCF, but also indicate several shortcomings which may be corrected or improved

The Adsorption of Cd(II on Manganese Oxide Investigated by Batch and Modeling Techniques

Directory of Open Access Journals (Sweden)

Xiaoming Huang

2017-09-01

Full Text Available Manganese (Mn oxide is a ubiquitous metal oxide in sub-environments. The adsorption of Cd(II on Mn oxide as function of adsorption time, pH, ionic strength, temperature, and initial Cd(II concentration was investigated by batch techniques. The adsorption kinetics showed that the adsorption of Cd(II on Mn oxide can be satisfactorily simulated by pseudo-second-order kinetic model with high correlation coefficients (R2 > 0.999. The adsorption of Cd(II on Mn oxide significantly decreased with increasing ionic strength at pH < 5.0, whereas Cd(II adsorption was independent of ionic strength at pH > 6.0, which indicated that outer-sphere and inner-sphere surface complexation dominated the adsorption of Cd(II on Mn oxide at pH < 5.0 and pH > 6.0, respectively. The maximum adsorption capacity of Mn oxide for Cd(II calculated from Langmuir model was 104.17 mg/g at pH 6.0 and 298 K. The thermodynamic parameters showed that the adsorption of Cd(II on Mn oxide was an endothermic and spontaneous process. According to the results of surface complexation modeling, the adsorption of Cd(II on Mn oxide can be satisfactorily simulated by ion exchange sites (X2Cd at low pH and inner-sphere surface complexation sites (SOCd+ and (SO2CdOH− species at high pH conditions. The finding presented herein plays an important role in understanding the fate and transport of heavy metals at the water–mineral interface.

The Adsorption of Cd(II) on Manganese Oxide Investigated by Batch and Modeling Techniques.

Science.gov (United States)

Huang, Xiaoming; Chen, Tianhu; Zou, Xuehua; Zhu, Mulan; Chen, Dong; Pan, Min

2017-09-28

Manganese (Mn) oxide is a ubiquitous metal oxide in sub-environments. The adsorption of Cd(II) on Mn oxide as function of adsorption time, pH, ionic strength, temperature, and initial Cd(II) concentration was investigated by batch techniques. The adsorption kinetics showed that the adsorption of Cd(II) on Mn oxide can be satisfactorily simulated by pseudo-second-order kinetic model with high correlation coefficients (R² > 0.999). The adsorption of Cd(II) on Mn oxide significantly decreased with increasing ionic strength at pH adsorption was independent of ionic strength at pH > 6.0, which indicated that outer-sphere and inner-sphere surface complexation dominated the adsorption of Cd(II) on Mn oxide at pH 6.0, respectively. The maximum adsorption capacity of Mn oxide for Cd(II) calculated from Langmuir model was 104.17 mg/g at pH 6.0 and 298 K. The thermodynamic parameters showed that the adsorption of Cd(II) on Mn oxide was an endothermic and spontaneous process. According to the results of surface complexation modeling, the adsorption of Cd(II) on Mn oxide can be satisfactorily simulated by ion exchange sites (X₂Cd) at low pH and inner-sphere surface complexation sites (SOCd⁺ and (SO)₂CdOH - species) at high pH conditions. The finding presented herein plays an important role in understanding the fate and transport of heavy metals at the water-mineral interface.

The Adsorption of Cd(II) on Manganese Oxide Investigated by Batch and Modeling Techniques

Science.gov (United States)

Huang, Xiaoming; Chen, Tianhu; Zou, Xuehua; Zhu, Mulan; Chen, Dong

2017-01-01

Manganese (Mn) oxide is a ubiquitous metal oxide in sub-environments. The adsorption of Cd(II) on Mn oxide as function of adsorption time, pH, ionic strength, temperature, and initial Cd(II) concentration was investigated by batch techniques. The adsorption kinetics showed that the adsorption of Cd(II) on Mn oxide can be satisfactorily simulated by pseudo-second-order kinetic model with high correlation coefficients (R2 > 0.999). The adsorption of Cd(II) on Mn oxide significantly decreased with increasing ionic strength at pH adsorption was independent of ionic strength at pH > 6.0, which indicated that outer-sphere and inner-sphere surface complexation dominated the adsorption of Cd(II) on Mn oxide at pH 6.0, respectively. The maximum adsorption capacity of Mn oxide for Cd(II) calculated from Langmuir model was 104.17 mg/g at pH 6.0 and 298 K. The thermodynamic parameters showed that the adsorption of Cd(II) on Mn oxide was an endothermic and spontaneous process. According to the results of surface complexation modeling, the adsorption of Cd(II) on Mn oxide can be satisfactorily simulated by ion exchange sites (X2Cd) at low pH and inner-sphere surface complexation sites (SOCd+ and (SO)2CdOH− species) at high pH conditions. The finding presented herein plays an important role in understanding the fate and transport of heavy metals at the water–mineral interface. PMID:28956849

A Carbon Monitoring System Approach to US Coastal Wetland Carbon Fluxes: Progress Towards a Tier II Accounting Method with Uncertainty Quantification

Science.gov (United States)

Windham-Myers, L.; Holmquist, J. R.; Bergamaschi, B. A.; Byrd, K. B.; Callaway, J.; Crooks, S.; Drexler, J. Z.; Feagin, R. A.; Ferner, M. C.; Gonneea, M. E.; Kroeger, K. D.; Megonigal, P.; Morris, J. T.; Schile, L. M.; Simard, M.; Sutton-Grier, A.; Takekawa, J.; Troxler, T.; Weller, D.; Woo, I.

2015-12-01

Despite their high rates of long-term carbon (C) sequestration when compared to upland ecosystems, coastal C accounting is only recently receiving the attention of policy makers and carbon markets. Assessing accuracy and uncertainty in net C flux estimates requires both direct and derived measurements based on both short and long term dynamics in key drivers, particularly soil accretion rates and soil organic content. We are testing the ability of remote sensing products and national scale datasets to estimate biomass and soil stocks and fluxes over a wide range of spatial and temporal scales. For example, the 2013 Wetlands Supplement to the 2006 IPCC GHG national inventory reporting guidelines requests information on development of Tier I-III reporting, which express increasing levels of detail. We report progress toward development of a Carbon Monitoring System for "blue carbon" that may be useful for IPCC reporting guidelines at Tier II levels. Our project uses a current dataset of publically available and contributed field-based measurements to validate models of changing soil C stocks, across a broad range of U.S. tidal wetland types and landuse conversions. Additionally, development of biomass algorithms for both radar and spectral datasets will be tested and used to determine the "price of precision" of different satellite products. We discuss progress in calculating Tier II estimates focusing on variation introduced by the different input datasets. These include the USFWS National Wetlands Inventory, NOAA Coastal Change Analysis Program, and combinations to calculate tidal wetland area. We also assess the use of different attributes and depths from the USDA-SSURGO database to map soil C density. Finally, we examine the relative benefit of radar, spectral and hybrid approaches to biomass mapping in tidal marshes and mangroves. While the US currently plans to report GHG emissions at a Tier I level, we argue that a Tier II analysis is possible due to national

Reaction of Pb(II) and Zn(II) with Ethyl Linoleate To Form Structured Hybrid Inorganic–Organic Complexes: A Model for Degradation in Historic Paint Films

Energy Technology Data Exchange (ETDEWEB)

MacDonald, Margaret G.; Palmer, Michael R.; Suchomel, Matthew R.; Berrie, Barbara H. (NGA); (Bordeaux)

2016-09-23

To investigate soap formation in drying oils in historic paints, the reaction between metal acetates (K⁺, Zn²⁺, Pb²⁺) and ethyl linoleate (EL) was studied using optical microscopy, X-ray powder diffraction, and electron microscopy. Pb(II) and Zn(II) react rapidly with EL to form highly structured, spherulitic, luminescent crystallites that aggregate. Evidence from Fourier transform infrared (FTIR) and scanning electron microscopy/energy dispersive X-ray analysis and high-resolution synchrotron powder X-ray diffraction indicates that these are organic–inorganic hybrid complexes or coordination polymers. FTIR absorbance peaks at ca. 1540 cm^–1 for Pb(II) and ca. 1580 cm^–1 for Zn(II) are consistent with the formation of carboxylate complexes. The complexes formed offer insight into the degradation processes observed in oil paint films, suggesting that soap formation is rapid when metal ions are solubilized and can occur with unsaturated fatty acids that are present in fresh oils. These complexes may account for the atypical luminescence observed in lead-containing cured oil paint films.

Theory of extended stellar atmospheres. II. A grid of static spherical models for O stars and planetary nebula nuclei

International Nuclear Information System (INIS)

Kunasz, P.B.; Hummer, D.G.; Mihalas, D.

1975-01-01

Spherical static non-LTE model atmospheres are presented for stars with M/M/sub sun/=30 and 60 at various points on their evolutionary tracks, and for some nuclei of planetary nebulae at two points of a modified Harman-Seaton sequence. The method of Mihalas and Hummer was employed, which uses a parametrized radiation force multiplier to simulate the force of radiation arising from the entire line spectrum. However, in the present work the density structure computed in the LTE models was held fixed in the calculation of the corresponding non-LTE models; in addition, the opacity of an ''average light ion'' was taken into account. The temperatures for the non-LTE models are generally lower, at a given depth, than for the corresponding LTE models when T/sub eff/<45,000 K, while the situation is reversed at higher temperatures. The continuous energy distributions are generally flattened by extension. The Lyman jump is in emission for extended models of massive stars, but never for the models of nuclei of planetary nebulae (this is primarily a temperature effect). The Balmer jumps are always in absorption. The Lyman lines are in emission, and the Balmer lines in absorption; He ii lambda4686 comes into emission in the most extended models without hydrogen line pumping, showing that it is an indicator of atmospheric extension. Very severe limb darkening is found for extended models, which have apparent angular sized significantly smaller than expected from the geometrical size of the star. Extensive tables are given of monochromatic magnitudes, continuum jumps and gradients, Stomgren-system colors, monochromatic extensions, and the profiles and equivalent widths of the hydrogen lines for all models, and of the He ii lines for some of the 60 M/sub X/ models

Artificial neural network (ANN) approach for modeling Zn(II) adsorption in batch process

Energy Technology Data Exchange (ETDEWEB)

Yildiz, Sayiter [Engineering Faculty, Cumhuriyet University, Sivas (Turkmenistan)

2017-09-15

Artificial neural networks (ANN) were applied to predict adsorption efficiency of peanut shells for the removal of Zn(II) ions from aqueous solutions. Effects of initial pH, Zn(II) concentrations, temperature, contact duration and adsorbent dosage were determined in batch experiments. The sorption capacities of the sorbents were predicted with the aid of equilibrium and kinetic models. The Zn(II) ions adsorption onto peanut shell was better defined by the pseudo-second-order kinetic model, for both initial pH, and temperature. The highest R{sup 2} value in isotherm studies was obtained from Freundlich isotherm for the inlet concentration and from Temkin isotherm for the sorbent amount. The high R{sup 2} values prove that modeling the adsorption process with ANN is a satisfactory approach. The experimental results and the predicted results by the model with the ANN were found to be highly compatible with each other.

Artificial neural network (ANN) approach for modeling Zn(II) adsorption in batch process

International Nuclear Information System (INIS)

Yildiz, Sayiter

2017-01-01

Artificial neural networks (ANN) were applied to predict adsorption efficiency of peanut shells for the removal of Zn(II) ions from aqueous solutions. Effects of initial pH, Zn(II) concentrations, temperature, contact duration and adsorbent dosage were determined in batch experiments. The sorption capacities of the sorbents were predicted with the aid of equilibrium and kinetic models. The Zn(II) ions adsorption onto peanut shell was better defined by the pseudo-second-order kinetic model, for both initial pH, and temperature. The highest R"2 value in isotherm studies was obtained from Freundlich isotherm for the inlet concentration and from Temkin isotherm for the sorbent amount. The high R"2 values prove that modeling the adsorption process with ANN is a satisfactory approach. The experimental results and the predicted results by the model with the ANN were found to be highly compatible with each other.

Shadow Segmentation and Augmentation Using á-overlay Models that Account for Penumbra

DEFF Research Database (Denmark)

Nielsen, Michael; Madsen, Claus B.

2006-01-01

that an augmented virtual object can cast an exact shadow. The penumbras (half-shadows) must be taken into account so that we can model the soft shadows.We hope to achieve this by modelling the shadow regions (umbra and penumbra alike) with a transparent overlay. This paper reviews the state-of-the-art shadow...

12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

Science.gov (United States)

2010-01-01

... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil

Directory of Open Access Journals (Sweden)

Antônio Maria Henri Beyle de Araújo

2017-11-01

Full Text Available ABSTRACT A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim of this research is to analyze the behavior of these accounting models in relation to the business cycle, using an econometric model consisting of financial and macroeconomic variables. The study allowed us to identify the impact of credit risk behavior, earnings management, capital management, Gross Domestic Product (GDP behavior, and the behavior of the unemployment rate on provisions in countries that use different accounting models. Data from commercial banks in the United Kingdom (incurred loss, in Spain (expected loss, and in Brazil (mixed model were used, covering the period from 2001 to 2012. Despite the accounting models of the three countries being formed by very different rules regarding possible effects on the business cycles, the results revealed a pro-cyclical behavior of provisions in each country, indicating that when GDP grows, provisions tend to fall and vice versa. The results also revealed other factors influencing the behavior of loan loss provisions, such as earning management.

What ever happened to accountability?

Science.gov (United States)

Ricks, Thomas E

2012-10-01

When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders.

Cosmological parameter uncertainties from SALT-II type Ia supernova light curve models

International Nuclear Information System (INIS)

Mosher, J.; Sako, M.; Guy, J.; Astier, P.; Betoule, M.; El-Hage, P.; Pain, R.; Regnault, N.; Kessler, R.; Frieman, J. A.; Marriner, J.; Biswas, R.; Kuhlmann, S.; Schneider, D. P.

2014-01-01

We use simulated type Ia supernova (SN Ia) samples, including both photometry and spectra, to perform the first direct validation of cosmology analysis using the SALT-II light curve model. This validation includes residuals from the light curve training process, systematic biases in SN Ia distance measurements, and a bias on the dark energy equation of state parameter w. Using the SN-analysis package SNANA, we simulate and analyze realistic samples corresponding to the data samples used in the SNLS3 analysis: ∼120 low-redshift (z < 0.1) SNe Ia, ∼255 Sloan Digital Sky Survey SNe Ia (z < 0.4), and ∼290 SNLS SNe Ia (z ≤ 1). To probe systematic uncertainties in detail, we vary the input spectral model, the model of intrinsic scatter, and the smoothing (i.e., regularization) parameters used during the SALT-II model training. Using realistic intrinsic scatter models results in a slight bias in the ultraviolet portion of the trained SALT-II model, and w biases (w input – w recovered ) ranging from –0.005 ± 0.012 to –0.024 ± 0.010. These biases are indistinguishable from each other within the uncertainty; the average bias on w is –0.014 ± 0.007.

Cosmological Parameter Uncertainties from SALT-II Type Ia Supernova Light Curve Models

Energy Technology Data Exchange (ETDEWEB)

Mosher, J. [Pennsylvania U.; Guy, J. [LBL, Berkeley; Kessler, R. [Chicago U., KICP; Astier, P. [Paris U., VI-VII; Marriner, J. [Fermilab; Betoule, M. [Paris U., VI-VII; Sako, M. [Pennsylvania U.; El-Hage, P. [Paris U., VI-VII; Biswas, R. [Argonne; Pain, R. [Paris U., VI-VII; Kuhlmann, S. [Argonne; Regnault, N. [Paris U., VI-VII; Frieman, J. A. [Fermilab; Schneider, D. P. [Penn State U.

2014-08-29

We use simulated type Ia supernova (SN Ia) samples, including both photometry and spectra, to perform the first direct validation of cosmology analysis using the SALT-II light curve model. This validation includes residuals from the light curve training process, systematic biases in SN Ia distance measurements, and a bias on the dark energy equation of state parameter w. Using the SN-analysis package SNANA, we simulate and analyze realistic samples corresponding to the data samples used in the SNLS3 analysis: ~120 low-redshift (z < 0.1) SNe Ia, ~255 Sloan Digital Sky Survey SNe Ia (z < 0.4), and ~290 SNLS SNe Ia (z ≤ 1). To probe systematic uncertainties in detail, we vary the input spectral model, the model of intrinsic scatter, and the smoothing (i.e., regularization) parameters used during the SALT-II model training. Using realistic intrinsic scatter models results in a slight bias in the ultraviolet portion of the trained SALT-II model, and w biases (w (input) – w (recovered)) ranging from –0.005 ± 0.012 to –0.024 ± 0.010. These biases are indistinguishable from each other within the uncertainty, the average bias on w is –0.014 ± 0.007.

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

International Nuclear Information System (INIS)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-01-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

Energy Technology Data Exchange (ETDEWEB)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-01-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period.

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

Science.gov (United States)

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

2012-01-01

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

Lessons learned for spatial modelling of ecosystem services in support of ecosystem accounting

NARCIS (Netherlands)

Schroter, M.; Remme, R.P.; Sumarga, E.; Barton, D.N.; Hein, L.G.

2015-01-01

Assessment of ecosystem services through spatial modelling plays a key role in ecosystem accounting. Spatial models for ecosystem services try to capture spatial heterogeneity with high accuracy. This endeavour, however, faces several practical constraints. In this article we analyse the trade-offs

12 CFR 230.4 - Account disclosures.

Science.gov (United States)

2010-01-01

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

12 CFR 220.4 - Margin account.

Science.gov (United States)

2010-01-01

... Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY... securities. The required margin on a net long or net short commitment in a when-issued security is the margin...) Interest charged on credit maintained in the margin account; (ii) Premiums on securities borrowed in...

Modeling Type II-P/II-L Supernovae Interacting with Recent Episodic Mass Ejections from Their Presupernova Stars with MESA and SNEC

Science.gov (United States)

Das, Sanskriti; Ray, Alak

2017-12-01

We show how dense, compact, discrete shells of circumstellar gas immediately outside of red supergiants affect the optical light curves of Type II-P/II-L supernovae (SNe), using the example of SN 2013ej. Earlier efforts in the literature had used an artificial circumstellar medium (CSM) stitched to the surface of an evolved star that had not gone through a phase of late-stage heavy mass loss, which, in essence, is the original source of the CSM. In contrast, we allow enhanced mass-loss rate from the modeled star during the 16O and 28Si burning stages and construct the CSM from the resulting mass-loss history in a self-consistent way. Once such evolved pre-SN stars are exploded, we find that the models with early interaction between the shock and the dense CSM reproduce light curves far better than those without that mass loss and, hence, having no nearby dense CSM. The required explosion energy for the progenitors with a dense CSM is reduced by almost a factor of two compared to those without the CSM. Our model, with a more realistic CSM profile and presupernova and explosion parameters, fits observed data much better throughout the rise, plateau, and radioactive tail phases as compared to previous studies. This points to an intermediate class of supernovae between Type II-P/II-L and Type II-n SNe with the characteristics of simultaneous UV and optical peak, slow decline after peak, and a longer plateau.

Line profile studies of hydrodynamical models of cometary compact H II regions

International Nuclear Information System (INIS)

Zhu, Feng-Yao; Zhu, Qing-Feng

2015-01-01

We simulate the evolution of cometary H II regions based on several champagne flow models and bow shock models, and calculate the profiles of the [Ne II] fine-structure line at 12.81 μm, the H30α recombination line and the [Ne III] fine-structure line at 15.55 μm for these models at different inclinations of 0°, 30° and 60°. We find that the profiles in the bow shock models are generally different from those in the champagne flow models, but the profiles in the bow shock models with lower stellar velocity (≤ 5 km s −1 ) are similar to those in the champagne flow models. In champagne flow models, both the velocity of peak flux and the flux weighted central velocities of all three lines point outward from molecular clouds. In bow shock models, the directions of these velocities depend on the speed of stars. The central velocities of these lines are consistent with the stellar motion in the high stellar speed cases, but they are opposite directions from the stellar motion in the low speed cases. We notice that the line profiles from the slit along the symmetrical axis of the projected 2D image of these models are useful for distinguishing bow shock models from champagne flow models. It is also confirmed by the calculation that the flux weighted central velocity and the line luminosity of the [Ne III] line can be estimated from the [Ne II] line and the H30α line. (paper)

Lithuanian accounting development phases and tendencies

Directory of Open Access Journals (Sweden)

Jonas Mackevičius

2016-09-01

Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

A creep rupture model accounting for cavitation at sliding grain boundaries

NARCIS (Netherlands)

Giessen, Erik van der; Tvergaard, Viggo

1991-01-01

An axisymmetric cell model analysis is used to study creep failure by grain boundary cavitation at facets normal to the maximum principal tensile stress, taking into account the influence of cavitation and sliding at adjacent inclined grain boundaries. It is found that the interaction between the

A near-real-time material accountancy model and its preliminary demonstration in the Tokai reprocessing plant

International Nuclear Information System (INIS)

Ikawa, K.; Ihara, H.; Nishimura, H.; Tsutsumi, M.; Sawahata, T.

1983-01-01

The study of a near-real-time (n.r.t.) material accountancy system as applied to small or medium-sized spent fuel reprocessing facilities has been carried out since 1978 under the TASTEX programme. In this study, a model of the n.r.t. accountancy system, called the ten-day-detection-time model, was developed and demonstrated in the actual operating plant. The programme was closed on May 1981, but the study has been extended. The effectiveness of the proposed n.r.t. accountancy model was evaluated by means of simulation techniques. The results showed that weekly material balances covering the entire process MBA could provide sufficient information to satisfy the IAEA guidelines for small or medium-sized facilities. The applicability of the model to the actual plant has been evaluated by a series of field tests which covered four campaigns. In addition to the material accountancy data, many valuable operational data with regard to additional locations for an in-process inventory, the time needed for an in-process inventory, etc., have been obtained. A CUMUF (cumulative MUF) chart of the resulting MUF data in the C-1 and C-2 campaigns clearly showed that there had been a measurement bias across the process MBA. This chart gave a dramatic picture of the power of the n.r.t. accountancy concept by showing the nature of this bias, which was not clearly shown in the conventional material accountancy data. (author)

A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

Characterization of the TRIGA Mark II reactor full-power steady state

Energy Technology Data Exchange (ETDEWEB)

Cammi, Antonio, E-mail: antonio.cammi@polimi.it [Politecnico di Milano – Department of Energy, CeSNEF (Enrico Fermi Center for Nuclear Studies), via La Masa 34, 20156 Milano (Italy); Zanetti, Matteo [Politecnico di Milano – Department of Energy, CeSNEF (Enrico Fermi Center for Nuclear Studies), via La Masa 34, 20156 Milano (Italy); Chiesa, Davide; Clemenza, Massimiliano; Pozzi, Stefano; Previtali, Ezio; Sisti, Monica [University of Milano-Bicocca, Physics Department “G. Occhialini” and INFN Section, Piazza dell’Ateneo Nuovo, 20126 Milan (Italy); Magrotti, Giovanni; Prata, Michele; Salvini, Andrea [University of Pavia, Applied Nuclear Energy Laboratory (L.E.N.A.), Via Gaspare Aselli 41, 27100 Pavia (Italy)

2016-04-15

Highlights: • Full-power steady state characterization of the TRIGA Mark II reactor. • Monte Carlo and Multiphysics simulation of the TRIGA Mark II reactor. • Sub-cooled boiling effects in the TRIGA Mark II reactor. • Thermal feedback effects in the TRIGA Mark II reactor. • Experimental data based validation. - Abstract: In this paper, the characterization of the full-power steady state of the TRIGA Mark II nuclear reactor at the University of Pavia is achieved by coupling the Monte Carlo (MC) simulation for neutronics with the “Multiphysics” model for thermal-hydraulics. Neutronic analyses have been carried out with a MCNP5 based MC model of the entire reactor system, already validated in fresh fuel and zero-power configurations (in which thermal effects are negligible) and using all available experimental data as a benchmark. In order to describe the full-power reactor configuration, the temperature distribution in the core must be established. To evaluate this, a thermal-hydraulic model has been developed, using the power distribution results from the MC simulation as input. The thermal-hydraulic model is focused on the core active region and takes into account sub-cooled boiling effects present at full reactor power. The obtained temperature distribution is then entered into the MC model and a benchmark analysis is carried out to validate the model in fresh fuel and full-power configurations. An acceptable correspondence between experimental data and simulation results concerning full-power reactor criticality proves the reliability of the adopted methodology of analysis, both from the perspective of neutronics and thermal-hydraulics.

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Computing Models of CDF and D0 in Run II

International Nuclear Information System (INIS)

Lammel, S.

1997-05-01

The next collider run of the Fermilab Tevatron, Run II, is scheduled for autumn of 1999. Both experiments, the Collider Detector at Fermilab (CDF) and the D0 experiment are being modified to cope with the higher luminosity and shorter bunchspacing of the Tevatron. New detector components, higher event complexity, and an increased data volume require changes from the data acquisition systems up to the analysis systems. In this paper we present a summary of the computing models of the two experiments for Run II

Computing Models of CDF and D0 in Run II

International Nuclear Information System (INIS)

Lammel, S.

1997-01-01

The next collider run of the Fermilab Tevatron, Run II, is scheduled for autumn of 1999. Both experiments, the Collider Detector at Fermilab (CDF) and the D0 experiment are being modified to cope with the higher luminosity and shorter bunch spacing of the Tevatron. New detector components, higher event complexity, and an increased data volume require changes from the data acquisition systems up to the analysis systems. In this paper we present a summary of the computing models of the two experiments for Run II

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...

Removal of Pb(II), Cu(II) and Cd(II) from aqueous solution by some fungi and natural adsorbents in single and multiple metal systems

International Nuclear Information System (INIS)

Shoaib, A.; Badar, T.; Aslam, N.

2011-01-01

Six fungal and 10 natural biosorbents were analyzed for their Cu(II), Cd(II) and Pb(II) uptake capacity from single, binary and ternary metal ion system. Preliminary screening biosorption of assays revealed 2 fungi (Aspergillus niger and Cunninghamella echinulata) and three natural [Cicer arietinum husk, Moringa oleifera flower and soil (clay)] adsorbents hold considerable high adsorption efficiency and capacity for 3 meta l ions amongst the adsorbents. Further biosorption trials with five elected adsorbents showed a considerable reduction in metal uptake capability of adsorbents in binary- and ternary systems as compared to singly metal system. Cd(II) manifested the highest inhibitory effect on the biosorption of other metal ions, followed by Pb(II) and Cu(II). On account of metal preference, the selectivity order for metal ion towards the studied biomass matrices was Pb(II) (40-90%) > Cd(II) (2-53%) > Cu(II) (2-30%). (author)

Accounting for standard errors of vision-specific latent trait in regression models.

Science.gov (United States)

Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

2014-07-11

To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

Adsorption of Pb(II), Cu(II), Cd(II), Zn(II), Ni(II), Fe(II), and As(V) on bacterially produced metal sulfides.

Science.gov (United States)

Jong, Tony; Parry, David L

2004-07-01

The adsorption of Pb(II), Cu(II), Cd(II), Zn(II), Ni(II), Fe(II) and As(V) onto bacterially produced metal sulfide (BPMS) material was investigated using a batch equilibrium method. It was found that the sulfide material had adsorptive properties comparable with those of other adsorbents with respect to the specific uptake of a range of metals and, the levels to which dissolved metal concentrations in solution can be reduced. The percentage of adsorption increased with increasing pH and adsorbent dose, but decreased with increasing initial dissolved metal concentration. The pH of the solution was the most important parameter controlling adsorption of Cd(II), Cu(II), Fe(II), Ni(II), Pb(II), Zn(II), and As(V) by BPMS. The adsorption data were successfully modeled using the Langmuir adsorption isotherm. Desorption experiments showed that the reversibility of adsorption was low, suggesting high-affinity adsorption governed by chemisorption. The mechanism of adsorption for the divalent metals was thought to be the formation of strong, inner-sphere complexes involving surface hydroxyl groups. However, the mechanism for the adsorption of As(V) by BPMS appears to be distinct from that of surface hydroxyl exchange. These results have important implications to the management of metal sulfide sludge produced by bacterial sulfate reduction.

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

Science.gov (United States)

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

1997-01-01

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

Studying the highly bent spectra of FR II-type radio galaxies with the KDA EXT model

Science.gov (United States)

Kuligowska, Elżbieta

2018-04-01

Context. The Kaiser, Dennett-Thorpe & Alexander (KDA, 1997, MNRAS, 292, 723) EXT model, that is, the extension of the KDA model of Fanaroff & Riley (FR) II-type source evolution, is applied and confronted with the observational data for selected FR II-type radio sources with significantly aged radio spectra. Aim. A sample of FR II-type radio galaxies with radio spectra strongly bent at their highest frequencies is used for testing the usefulness of the KDA EXT model. Methods: The dynamical evolution of FR II-type sources predicted with the KDA EXT model is briefly presented and discussed. The results are then compared to the ones obtained with the classical KDA approach, assuming the source's continuous injection and self-similarity. Results: The results and corresponding diagrams obtained for the eight sample sources indicate that the KDA EXT model predicts the observed radio spectra significantly better than the best spectral fit provided by the original KDA model.

Equilibrium and kinetic studies of Pb(II, Cd(II and Zn(II sorption by Lagenaria vulgaris shell

Directory of Open Access Journals (Sweden)

Mitić-Stojanović Dragana-Linda

2012-01-01

Full Text Available The sorption of lead, cadmium and zinc ions from aqueous solution by Lagenaria vulgaris shell biosorbent (LVB in batch system was investigated. The effect of relevant parameters such as contact time, biosorbent dosage and initial metal ions concentration was evaluated. The Pb(II, Cd(II and Zn(II sorption equilibrium (when 98% of initial metal ions were sorbed was attained within 15, 20 and 25 min, respectively. The pseudo first, pseudo-second order, Chrastil’s and intra-particle diffusion models were used to describe the kinetic data. The experimental data fitted the pseudo-second order kinetic model and intra-particle diffusion model. Removal efficiency of lead(II, cadmium(II and zinc(II ions rapidly increased with increasing biosorbent dose from 0.5 to 8.0 g dm-3. Optimal biosorbent dose was set to 4.0 g dm-3. An increase in the initial metal concentration increases the sorption capacity. The sorption data of investigated metal ions are fitted to Langmuir, Freundlich and Temkin isotherm models. Langmuir model best fitted the equilibrium data (r2 > 0.99. Maximal sorption capacities of LVB for Pb(II, Cd(II and Zn(II at 25.0±0.5°C were 0.130, 0.103 and 0.098 mM g-1, respectively. The desorption experiments showed that the LVB could be reused for six cycles with a minimum loss of the initial sorption capacity.

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

Science.gov (United States)

Benjamin, Hannah K; Royer, Danielle F

2018-05-01

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

Discriminating neutrino mass models using Type-II see-saw formula

Indian Academy of Sciences (India)

though a fuller analysis needs the full matrix form when all terms are present. This is followed by the normal hierarchical model (Type [III]) and inverted hierarchical model with opposite CP phase (Type [IIB]). γ ≃ 10−2 for both of them. Our main results on neutrino masses and mixings in Type-II see-saw formula are presented ...

Competitive adsorption of copper(II), cadmium(II), lead(II) and zinc(II) onto basic oxygen furnace slag

International Nuclear Information System (INIS)

Xue Yongjie; Hou Haobo; Zhu Shujing

2009-01-01

Polluted and contaminated water can often contain more than one heavy metal species. It is possible that the behavior of a particular metal species in a solution system will be affected by the presence of other metals. In this study, we have investigated the adsorption of Cd(II), Cu(II), Pb(II), and Zn(II) onto basic oxygen furnace slag (BOF slag) in single- and multi-element solution systems as a function of pH and concentration, in a background solution of 0.01 M NaNO 3 . In adsorption edge experiments, the pH was varied from 2.0 to 13.0 with total metal concentration 0.84 mM in the single element system and 0.21 mM each of Cd(II), Cu(II), Pb(II), and Zn(II) in the multi-element system. The value of pH 50 (the pH at which 50% adsorption occurs) was found to follow the sequence Zn > Cu > Pb > Cd in single-element systems, but Pb > Cu > Zn > Cd in the multi-element system. Adsorption isotherms at pH 6.0 in the multi-element systems showed that there is competition among various metals for adsorption sites on BOF slag. The adsorption and potentiometric titrations data for various slag-metal systems were modeled using an extended constant-capacitance surface complexation model that assumed an ion-exchange process below pH 6.5 and the formation of inner-sphere surface complexes at higher pH. Inner-sphere complexation was more dominant for the Cu(II), Pb(II) and Zn(II) systems

Competitive adsorption of copper(II), cadmium(II), lead(II) and zinc(II) onto basic oxygen furnace slag

Energy Technology Data Exchange (ETDEWEB)

Xue Yongjie [School of Resource and Environment Science, Wuhan University, Hubei, Wuhan (China); Wuhan Kaidi Electric Power Environmental Protection Co. Ltd., Hubei, Wuhan (China)], E-mail: xueyj@mail.whut.edu.cn; Hou Haobo; Zhu Shujing [School of Resource and Environment Science, Wuhan University, Hubei, Wuhan (China)

2009-02-15

Polluted and contaminated water can often contain more than one heavy metal species. It is possible that the behavior of a particular metal species in a solution system will be affected by the presence of other metals. In this study, we have investigated the adsorption of Cd(II), Cu(II), Pb(II), and Zn(II) onto basic oxygen furnace slag (BOF slag) in single- and multi-element solution systems as a function of pH and concentration, in a background solution of 0.01 M NaNO{sub 3}. In adsorption edge experiments, the pH was varied from 2.0 to 13.0 with total metal concentration 0.84 mM in the single element system and 0.21 mM each of Cd(II), Cu(II), Pb(II), and Zn(II) in the multi-element system. The value of pH{sub 50} (the pH at which 50% adsorption occurs) was found to follow the sequence Zn > Cu > Pb > Cd in single-element systems, but Pb > Cu > Zn > Cd in the multi-element system. Adsorption isotherms at pH 6.0 in the multi-element systems showed that there is competition among various metals for adsorption sites on BOF slag. The adsorption and potentiometric titrations data for various slag-metal systems were modeled using an extended constant-capacitance surface complexation model that assumed an ion-exchange process below pH 6.5 and the formation of inner-sphere surface complexes at higher pH. Inner-sphere complexation was more dominant for the Cu(II), Pb(II) and Zn(II) systems.

Competitive adsorption of copper(II), cadmium(II), lead(II) and zinc(II) onto basic oxygen furnace slag.

Science.gov (United States)

Xue, Yongjie; Hou, Haobo; Zhu, Shujing

2009-02-15

Polluted and contaminated water can often contain more than one heavy metal species. It is possible that the behavior of a particular metal species in a solution system will be affected by the presence of other metals. In this study, we have investigated the adsorption of Cd(II), Cu(II), Pb(II), and Zn(II) onto basic oxygen furnace slag (BOF slag) in single- and multi-element solution systems as a function of pH and concentration, in a background solution of 0.01M NaNO(3). In adsorption edge experiments, the pH was varied from 2.0 to 13.0 with total metal concentration 0.84mM in the single element system and 0.21mM each of Cd(II), Cu(II), Pb(II), and Zn(II) in the multi-element system. The value of pH(50) (the pH at which 50% adsorption occurs) was found to follow the sequence Zn>Cu>Pb>Cd in single-element systems, but Pb>Cu>Zn>Cd in the multi-element system. Adsorption isotherms at pH 6.0 in the multi-element systems showed that there is competition among various metals for adsorption sites on BOF slag. The adsorption and potentiometric titrations data for various slag-metal systems were modeled using an extended constant-capacitance surface complexation model that assumed an ion-exchange process below pH 6.5 and the formation of inner-sphere surface complexes at higher pH. Inner-sphere complexation was more dominant for the Cu(II), Pb(II) and Zn(II) systems.

Prediction of the binding affinities of peptides to class II MHC using a regularized thermodynamic model

Directory of Open Access Journals (Sweden)

Mittelmann Hans D

2010-01-01

Full Text Available Abstract Background The binding of peptide fragments of extracellular peptides to class II MHC is a crucial event in the adaptive immune response. Each MHC allotype generally binds a distinct subset of peptides and the enormous number of possible peptide epitopes prevents their complete experimental characterization. Computational methods can utilize the limited experimental data to predict the binding affinities of peptides to class II MHC. Results We have developed the Regularized Thermodynamic Average, or RTA, method for predicting the affinities of peptides binding to class II MHC. RTA accounts for all possible peptide binding conformations using a thermodynamic average and includes a parameter constraint for regularization to improve accuracy on novel data. RTA was shown to achieve higher accuracy, as measured by AUC, than SMM-align on the same data for all 17 MHC allotypes examined. RTA also gave the highest accuracy on all but three allotypes when compared with results from 9 different prediction methods applied to the same data. In addition, the method correctly predicted the peptide binding register of 17 out of 18 peptide-MHC complexes. Finally, we found that suboptimal peptide binding registers, which are often ignored in other prediction methods, made significant contributions of at least 50% of the total binding energy for approximately 20% of the peptides. Conclusions The RTA method accurately predicts peptide binding affinities to class II MHC and accounts for multiple peptide binding registers while reducing overfitting through regularization. The method has potential applications in vaccine design and in understanding autoimmune disorders. A web server implementing the RTA prediction method is available at http://bordnerlab.org/RTA/.

Regional Balance Model of Financial Flows through Sectoral Approaches System of National Accounts

Directory of Open Access Journals (Sweden)

Ekaterina Aleksandrovna Zaharchuk

2017-03-01

Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are

Calcium-manganese oxides as structural and functional models for active site in oxygen evolving complex in photosystem II: lessons from simple models.

Science.gov (United States)

Najafpour, Mohammad Mahdi

2011-01-01

The oxygen evolving complex in photosystem II which induces the oxidation of water to dioxygen in plants, algae and certain bacteria contains a cluster of one calcium and four manganese ions. It serves as a model to split water by sunlight. Reports on the mechanism and structure of photosystem II provide a more detailed architecture of the oxygen evolving complex and the surrounding amino acids. One challenge in this field is the development of artificial model compounds to study oxygen evolution reaction outside the complicated environment of the enzyme. Calcium-manganese oxides as structural and functional models for the active site of photosystem II are explained and reviewed in this paper. Because of related structures of these calcium-manganese oxides and the catalytic centers of active site of the oxygen evolving complex of photosystem II, the study may help to understand more about mechanism of oxygen evolution by the oxygen evolving complex of photosystem II. Copyright © 2010 Elsevier B.V. All rights reserved.

Computer augumented modelling studies of Pb(II, Cd(II, Hg(II, Co(II, Ni(II, Cu(II and Zn(II complexes of L-glutamic acid in 1,2-propanediol–water mixtures

Directory of Open Access Journals (Sweden)

MAHESWARA RAO VEGI

2008-12-01

Full Text Available Chemical speciation of Pb(II, Cd(II, Hg(II, Co(II, Ni(II, Cu(II and Zn(II complexes of L-glutamic acid was studied at 303 K in 0–60 vol. % 1,2-propanediol–water mixtures, whereby the ionic strength was maintained at 0.16 mol dm-3. The active forms of the ligand are LH3+, LH2 and LH–. The predominant detected species were ML, ML2, MLH, ML2H and ML2H2. The trend of the variation in the stability constants with changing dielectric constant of the medium is explained based on the cation stabilizing nature of the co-solvents, specific solvent–water interactions, charge dispersion and specific interactions of the co-solvent with the solute. The effect of systematic errors in the concentrations of the substances on the stability constants is in the order alkali > > acid > ligand > metal. The bioavailability and transportation of metals are explained based on distribution diagrams and stability constants.

System modelling to support accelerated fuel transfer rate at EBR-II

International Nuclear Information System (INIS)

Imel, G.R.; Houshyar, A.; Planchon, H.P.; Cutforth, D.C.

1995-01-01

The Experimental Breeder Reactor-II (EBR-II) ia a 62.5 MW(th) liquid metal reactor operated by Argonne National Laboratory for The United States Department of Energy. The reactor is located near Idaho Falls, Idaho at the Argonne-West site (ANL-W). Full power operation was achieved in 1964,- the reactor operated continuously since that time until October 1994 in a variety of configurations depending on the programmatic mission. A three year program was initiated in October, 1993 to replace the 330 depleted uranium blanket subassemblies (S/As) with stainless steel reflectors. It was intended to operate the reactor during the three year blanket unloading program, followed by about a half year of driver fuel unloading. However, in the summer of 1994, Congress dictacted that EBR-II be shut down October 1, and complete defueling without operation. To assist in the planning for resources needed for this defueling campaign, a mathematical model of the fuel handling sequence was developed utilizing the appropriate reliability factors and inherent mm constraints of each stage of the process. The model allows predictions of transfer rates under different scenarios. Additionally, it has facilitated planning of maintenance activities, as well as optimization of resources regarding manpower and modification effort. The model and its application is described in this paper

On the influence of debris in glacier melt modelling: a new temperature-index model accounting for the debris thickness feedback

Science.gov (United States)

Carenzo, Marco; Mabillard, Johan; Pellicciotti, Francesca; Reid, Tim; Brock, Ben; Burlando, Paolo

2013-04-01

The increase of rockfalls from the surrounding slopes and of englacial melt-out material has led to an increase of the debris cover extent on Alpine glaciers. In recent years, distributed debris energy-balance models have been developed to account for the melt rate enhancing/reduction due to a thin/thick debris layer, respectively. However, such models require a large amount of input data that are not often available, especially in remote mountain areas such as the Himalaya. Some of the input data such as wind or temperature are also of difficult extrapolation from station measurements. Due to their lower data requirement, empirical models have been used in glacier melt modelling. However, they generally simplify the debris effect by using a single melt-reduction factor which does not account for the influence of debris thickness on melt. In this paper, we present a new temperature-index model accounting for the debris thickness feedback in the computation of melt rates at the debris-ice interface. The empirical parameters (temperature factor, shortwave radiation factor, and lag factor accounting for the energy transfer through the debris layer) are optimized at the point scale for several debris thicknesses against melt rates simulated by a physically-based debris energy balance model. The latter has been validated against ablation stake readings and surface temperature measurements. Each parameter is then related to a plausible set of debris thickness values to provide a general and transferable parameterization. The new model is developed on Miage Glacier, Italy, a debris cover glacier in which the ablation area is mantled in near-continuous layer of rock. Subsequently, its transferability is tested on Haut Glacier d'Arolla, Switzerland, where debris is thinner and its extension has been seen to expand in the last decades. The results show that the performance of the new debris temperature-index model (DETI) in simulating the glacier melt rate at the point scale

Reference methodologies for radioactive controlled discharges an activity within the IAEA's Program Environmental Modelling for Radiation Safety II (EMRAS II)

International Nuclear Information System (INIS)

Stocki, T.J.; Bergman, L.; Tellería, D.M.; Proehl, G.; Amado, V.; Curti, A.; Bonchuk, I.; Boyer, P.; Mourlon, C.; Chyly, P.; Heling, R.; Sági, L.; Kliaus, V.; Krajewski, P.; Latouche, G.; Lauria, D.C.; Newsome, L.; Smith, J.

2011-01-01

In January 2009, the IAEA EMRAS II (Environmental Modelling for Radiation Safety II) program was launched. The goal of the program is to develop, compare and test models for the assessment of radiological impacts to the public and the environment due to radionuclides being released or already existing in the environment; to help countries build and harmonize their capabilities; and to model the movement of radionuclides in the environment. Within EMRAS II, nine working groups are active; this paper will focus on the activities of Working Group 1: Reference Methodologies for Controlling Discharges of Routine Releases. Within this working group environmental transfer and dose assessment models are tested under different scenarios by participating countries and the results compared. This process allows each participating country to identify characteristics of their models that need to be refined. The goal of this working group is to identify reference methodologies for the assessment of exposures to the public due to routine discharges of radionuclides to the terrestrial and aquatic environments. Several different models are being applied to estimate the transfer of radionuclides in the environment for various scenarios. The first phase of the project involves a scenario of nuclear power reactor with a coastal location which routinely (continuously) discharges 60Co, 85Kr, 131I, and 137Cs to the atmosphere and 60Co, 137Cs, and 90Sr to the marine environment. In this scenario many of the parameters and characteristics of the representative group were given to the modelers and cannot be altered. Various models have been used by the different participants in this inter-comparison (PC-CREAM, CROM, IMPACT, CLRP POSEIDON, SYMBIOSE and others). This first scenario is to enable a comparison of the radionuclide transport and dose modelling. These scenarios will facilitate the development of reference methodologies for controlled discharges. (authors)

Facility level SSAC for model country - an introduction and material balance accounting principles

International Nuclear Information System (INIS)

Jones, R.J.

1989-01-01

A facility level State System of Accounting for and Control of Nuclear Materials (SSAC) for a model country and the principles of materials balance accounting relating to that country are described. The seven principal elements of a SSAC are examined and a facility level system based on them discussed. The seven elements are organization and management; nuclear material measurements; measurement quality; records and reports; physical inventory taking; material balance closing; containment and surveillance. 11 refs., 19 figs., 5 tabs

Implementation of a cost-accounting model in a biobank: practical implications.

Science.gov (United States)

Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

2014-01-01

Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting

Directory of Open Access Journals (Sweden)

Zita Drábková

2013-01-01

Full Text Available Explanatory power of accounting information is the key question for deciding of users of financial statements. A whole range of economic indicators is available to the users of financial statements to measure the firm productivity. When the accounting statements (and applied methods are manipulated, the economic indicators may reveal clearly different results. The users of financial statements should have the possibility to assess the risk of manipulation of accounting statements in time considering potential risk of accounting fraud. The aim of this paper was based on the synthesis of knowledge from the review of literature, the CFEBT model analysis and Beneish Model proposing a convenient model for identifying risks of manipulation of financial statements. The paper summarizes the outcomes of possibilities and limits of manipulated financial statements and their identification. The testing hypothesis is assessing whether there is a close relation of a loss and an increase in the cash flow in 3–5 years time; whether the sum of the amounts for 3–5 year’s time would reveal the same results respectively. The hypothesis was verified on the accounting statements of the accounting entities of prepared case studies respecting the true and fair view of accounting based on Czech accounting standards.

Competition from Cu(II), Zn(II) and Cd(II) in Pb(II) binding to Suwannee River Fulvic Acid

NARCIS (Netherlands)

Chakraborty, P.; Chakrabarti, C.L.

2008-01-01

This is a study of trace metal competition in the complexation of Pb(II) by well-characterized humic substances, namely Suwannee River Fulvic Acid (SRFA) in model solutions. It was found that Cu(II) seems to compete with Pb(II) for strong binding sites of SRFA when present at the same concentration

Chemical evolution of two-component galaxies. II

International Nuclear Information System (INIS)

Caimmi, R.

1978-01-01

In order to confirm and refine the results obtained in a previous paper the chemical evolution of two-component (spheroid + disk) galaxies is derived rejecting the instantaneous recycling approximation, by means of numerical computations, accounting for (i) the collapse phase of the gas, assumed to be uniform in density and composition, and (ii) a birth-rate stellar function. Computations are performed relatively to the solar neighbourhood and to model galaxies which closely resemble the real morphological sequence: in both cases, numerical results are compared with analytical ones. The numerical models of this paper constitute a first-order approximation, while higher order approximations could be made by rejecting the hypothesis of uniform density and composition, and making use of detailed dynamical models. (Auth.)

24 CFR 202.12 - Title II.

Science.gov (United States)

2010-04-01

... INSTITUTIONS AND MORTGAGEES Title I and Title II Specific Requirements § 202.12 Title II. (a) Tiered pricing—(1... rate up to two percentage points under the mortgagee's customary lending practices must be based on... after accounting for the value of servicing rights generated by making the loan and other income to the...

Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

Science.gov (United States)

Adams, Bert K.; And Others

This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Towards ecosystem accounting

NARCIS (Netherlands)

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

2015-01-01

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

The customization of APACHE II for patients receiving orthotopic liver transplants

Science.gov (United States)

Moreno, Rui

2002-01-01

General outcome prediction models developed for use with large, multicenter databases of critically ill patients may not correctly estimate mortality if applied to a particular group of patients that was under-represented in the original database. The development of new diagnostic weights has been proposed as a method of adapting the general model – the Acute Physiology and Chronic Health Evaluation (APACHE) II in this case – to a new group of patients. Such customization must be empirically tested, because the original model cannot contain an appropriate set of predictive variables for the particular group. In this issue of Critical Care, Arabi and co-workers present the results of the validation of a modified model of the APACHE II system for patients receiving orthotopic liver transplants. The use of a highly heterogeneous database for which not all important variables were taken into account and of a sample too small to use the Hosmer–Lemeshow goodness-of-fit test appropriately makes their conclusions uncertain. PMID:12133174

Accounting for Framing-Effects - an informational approach to intensionality in the Bolker-Jeffrey decision model

OpenAIRE

Bourgeois-Gironde , Sacha; Giraud , Raphaël

2005-01-01

We suscribe to an account of framing-effects in decision theory in terms of an inference to a background informationa by the hearer when a speaker uses a certain frame while other equivalent frames were also available. This account was sketched by Craig McKenzie. We embed it in Bolker-Jeffrey decision model (or logic of action) - one main reason of this is that this latter model makes preferences bear on propositions. We can deduce a given anomaly or cognitive bias (namely framing-effects) in...

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

Modelling of current-voltage characteristics of infrared photo-detectors based on type – II InAs/GaSb super-lattice diodes with unipolar blocking layers

Directory of Open Access Journals (Sweden)

Vishnu Gopal

2015-09-01

Full Text Available It is shown that current-voltage characteristics of infrared photo-detectors based on type-II InAs/GaSb super-lattices with uni-polar blocking layers can be modelled similar to a junction diode with a finite series resistance on account of blocking barriers. As an example this paper presents the results of a study of current-voltage characteristics of a type II InAs/GaSb super-lattice diode with PbIbN architecture using a recently proposed [J. Appl. Phys. 116, 084502 (2014] method for modelling of illuminated photovoltaic detectors. The thermal diffusion, generation – recombination (g-r, and ohmic currents are found as principal components besides a component of photocurrent due to background illumination. The experimentally observed reverse bias diode current in excess of thermal current (diffusion + g-r, photo-current and ohmic shunt current is reported to be best described by an exponential function of the type, Iexcess = Ir0 + K1exp(K2 V, where Ir0, K1 and K2 are fitting parameters and V is the applied bias voltage. The present investigations suggest that the exponential growth of excess current with the applied bias voltage may be taking place along the localized regions in the diode. These localized regions are the shunt resistance paths on account of the surface leakage currents and/or defects and dislocations in the base of the diode.

Accounting for Local Dependence with the Rasch Model: The Paradox of Information Increase.

Science.gov (United States)

Andrich, David

Test theories imply statistical, local independence. Where local independence is violated, models of modern test theory that account for it have been proposed. One violation of local independence occurs when the response to one item governs the response to a subsequent item. Expanding on a formulation of this kind of violation between two items in the dichotomous Rasch model, this paper derives three related implications. First, it formalises how the polytomous Rasch model for an item constituted by summing the scores of the dependent items absorbs the dependence in its threshold structure. Second, it shows that as a consequence the unit when the dependence is accounted for is not the same as if the items had no response dependence. Third, it explains the paradox, known, but not explained in the literature, that the greater the dependence of the constituent items the greater the apparent information in the constituted polytomous item when it should provide less information.

Competitive adsorption of Pb(II), Cu(II), and Zn(II) ions onto hydroxyapatite-biochar nanocomposite in aqueous solutions

Science.gov (United States)

Wang, Yu-Ying; Liu, Yu-Xue; Lu, Hao-Hao; Yang, Rui-Qin; Yang, Sheng-Mao

2018-05-01

A hydroxyapatite-biochar nanocomposite (HAP-BC) was successfully fabricated and its physicochemical properties characterized. The analyses showed that HAP nanoparticles were successfully loaded on the biochar surface. The adsorption of Pb(II), Cu(II), and Zn(II) by HAP-BC was systematically studied in single and ternary metal systems. The results demonstrated that pH affects the adsorption of heavy metals onto HAP-BC. Regarding the adsorption kinetics, the pseudo-second-order model showed the best fit for all three heavy metal ions on HAP-BC. In both single and ternary metal ion systems, the adsorption isotherm of Pb(II) by HAP-BC followed Langmuir model, while those of Cu(II) and Zn(II) fitted well with Freundlich model. The maximum adsorption capacity for each tested metal by HAP-BC was higher than that of pristine rice straw biochar (especially for Pb(II)) or those of other reported adsorbents. Therefore, HAP-BC could explore as a new material for future application in heavy metal removal.

A primer for biomedical scientists on how to execute model II linear regression analysis.

Science.gov (United States)

Ludbrook, John

2012-04-01

1. There are two very different ways of executing linear regression analysis. One is Model I, when the x-values are fixed by the experimenter. The other is Model II, in which the x-values are free to vary and are subject to error. 2. I have received numerous complaints from biomedical scientists that they have great difficulty in executing Model II linear regression analysis. This may explain the results of a Google Scholar search, which showed that the authors of articles in journals of physiology, pharmacology and biochemistry rarely use Model II regression analysis. 3. I repeat my previous arguments in favour of using least products linear regression analysis for Model II regressions. I review three methods for executing ordinary least products (OLP) and weighted least products (WLP) regression analysis: (i) scientific calculator and/or computer spreadsheet; (ii) specific purpose computer programs; and (iii) general purpose computer programs. 4. Using a scientific calculator and/or computer spreadsheet, it is easy to obtain correct values for OLP slope and intercept, but the corresponding 95% confidence intervals (CI) are inaccurate. 5. Using specific purpose computer programs, the freeware computer program smatr gives the correct OLP regression coefficients and obtains 95% CI by bootstrapping. In addition, smatr can be used to compare the slopes of OLP lines. 6. When using general purpose computer programs, I recommend the commercial programs systat and Statistica for those who regularly undertake linear regression analysis and I give step-by-step instructions in the Supplementary Information as to how to use loss functions. © 2011 The Author. Clinical and Experimental Pharmacology and Physiology. © 2011 Blackwell Publishing Asia Pty Ltd.

[Application of detecting and taking overdispersion into account in Poisson regression model].

Science.gov (United States)

Bouche, G; Lepage, B; Migeot, V; Ingrand, P

2009-08-01

Researchers often use the Poisson regression model to analyze count data. Overdispersion can occur when a Poisson regression model is used, resulting in an underestimation of variance of the regression model parameters. Our objective was to take overdispersion into account and assess its impact with an illustration based on the data of a study investigating the relationship between use of the Internet to seek health information and number of primary care consultations. Three methods, overdispersed Poisson, a robust estimator, and negative binomial regression, were performed to take overdispersion into account in explaining variation in the number (Y) of primary care consultations. We tested overdispersion in the Poisson regression model using the ratio of the sum of Pearson residuals over the number of degrees of freedom (chi(2)/df). We then fitted the three models and compared parameter estimation to the estimations given by Poisson regression model. Variance of the number of primary care consultations (Var[Y]=21.03) was greater than the mean (E[Y]=5.93) and the chi(2)/df ratio was 3.26, which confirmed overdispersion. Standard errors of the parameters varied greatly between the Poisson regression model and the three other regression models. Interpretation of estimates from two variables (using the Internet to seek health information and single parent family) would have changed according to the model retained, with significant levels of 0.06 and 0.002 (Poisson), 0.29 and 0.09 (overdispersed Poisson), 0.29 and 0.13 (use of a robust estimator) and 0.45 and 0.13 (negative binomial) respectively. Different methods exist to solve the problem of underestimating variance in the Poisson regression model when overdispersion is present. The negative binomial regression model seems to be particularly accurate because of its theorical distribution ; in addition this regression is easy to perform with ordinary statistical software packages.

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....

Modelling Job-Related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

Science.gov (United States)

Mbawuni, Joseph; Nimako, Simon Gyasi

2015-01-01

This study principally investigates job-related and personality factors that determine Ghanaian accounting students' intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model. Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian…

Modeling the distribution of Mg II absorbers around galaxies using background galaxies and quasars

Energy Technology Data Exchange (ETDEWEB)

Bordoloi, R.; Lilly, S. J. [Institute for Astronomy, ETH Zürich, Wolfgang-Pauli-Strasse 27, 8093 Zürich (Switzerland); Kacprzak, G. G. [Swinburne University of Technology, Victoria 3122 (Australia); Churchill, C. W., E-mail: rongmonb@phys.ethz.ch [New Mexico State University, Las Cruces, NM 88003 (United States)

2014-04-01

We present joint constraints on the distribution of Mg II absorption around high redshift galaxies obtained by combining two orthogonal probes, the integrated Mg II absorption seen in stacked background galaxy spectra and the distribution of parent galaxies of individual strong Mg II systems as seen in the spectra of background quasars. We present a suite of models that can be used to predict, for different two- and three-dimensional distributions, how the projected Mg II absorption will depend on a galaxy's apparent inclination, the impact parameter b and the azimuthal angle between the projected vector to the line of sight and the projected minor axis. In general, we find that variations in the absorption strength with azimuthal angles provide much stronger constraints on the intrinsic geometry of the Mg II absorption than the dependence on the inclination of the galaxies. In addition to the clear azimuthal dependence in the integrated Mg II absorption that we reported earlier in Bordoloi et al., we show that strong equivalent width Mg II absorbers (W{sub r} (2796) ≥ 0.3 Å) are also asymmetrically distributed in azimuth around their host galaxies: 72% of the absorbers in Kacprzak et al., and 100% of the close-in absorbers within 35 kpc of the center of their host galaxies, are located within 50° of the host galaxy's projected semi minor axis. It is shown that either composite models consisting of a simple bipolar component plus a spherical or disk component, or a single highly softened bipolar distribution, can well represent the azimuthal dependencies observed in both the stacked spectrum and quasar absorption-line data sets within 40 kpc. Simultaneously fitting both data sets, we find that in the composite model the bipolar cone has an opening angle of ∼100° (i.e., confined to within 50° of the disk axis) and contains about two-thirds of the total Mg II absorption in the system. The single softened cone model has an exponential fall off with

Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards

International Nuclear Information System (INIS)

Xavier, Roberto Salles

2014-01-01

The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

Accounting for household heterogeneity in general equilibrium economic growth models

International Nuclear Information System (INIS)

Melnikov, N.B.; O'Neill, B.C.; Dalton, M.G.

2012-01-01

We describe and evaluate a new method of aggregating heterogeneous households that allows for the representation of changing demographic composition in a multi-sector economic growth model. The method is based on a utility and labor supply calibration that takes into account time variations in demographic characteristics of the population. We test the method using the Population-Environment-Technology (PET) model by comparing energy and emissions projections employing the aggregate representation of households to projections representing different household types explicitly. Results show that the difference between the two approaches in terms of total demand for energy and consumption goods is negligible for a wide range of model parameters. Our approach allows the effects of population aging, urbanization, and other forms of compositional change on energy demand and CO 2 emissions to be estimated and compared in a computationally manageable manner using a representative household under assumptions and functional forms that are standard in economic growth models.

Modeling transducer impulse responses for predicting calibrated pressure pulses with the ultrasound simulation program Field II

DEFF Research Database (Denmark)

Bæk, David; Jensen, Jørgen Arendt; Willatzen, Morten

2010-01-01

FIELD II is a simulation software capable of predicting the field pressure in front of transducers having any complicated geometry. A calibrated prediction with this program is, however, dependent on an exact voltage-to-surface acceleration impulse response of the transducer. Such impulse response...... is not calculated by FIELD II. This work investigates the usability of combining a one-dimensional multilayer transducer modeling principle with the FIELD II software. Multilayer here refers to a transducer composed of several material layers. Measurements of pressure and current from Pz27 piezoceramic disks...... transducer model and the FIELD II software in combination give good agreement with measurements....

Developing a tuberculosis transmission model that accounts for changes in population health.

Science.gov (United States)

Oxlade, Olivia; Schwartzman, Kevin; Benedetti, Andrea; Pai, Madhukar; Heymann, Jody; Menzies, Dick

2011-01-01

Simulation models are useful in policy planning for tuberculosis (TB) control. To accurately assess interventions, important modifiers of the epidemic should be accounted for in evaluative models. Improvements in population health were associated with the declining TB epidemic in the pre-antibiotic era and may be relevant today. The objective of this study was to develop and validate a TB transmission model that accounted for changes in population health. We developed a deterministic TB transmission model, using reported data from the pre-antibiotic era in England. Change in adjusted life expectancy, used as a proxy for general health, was used to determine the rate of change of key epidemiological parameters. Predicted outcomes included risk of TB infection and TB mortality. The model was validated in the setting of the Netherlands and then applied to modern Peru. The model, developed in the setting of England, predicted TB trends in the Netherlands very accurately. The R(2) value for correlation between observed and predicted data was 0.97 and 0.95 for TB infection and mortality, respectively. In Peru, the predicted decline in incidence prior to the expansion of "Directly Observed Treatment Short Course" (The DOTS strategy) was 3.7% per year (observed = 3.9% per year). After DOTS expansion, the predicted decline was very similar to the observed decline of 5.8% per year. We successfully developed and validated a TB model, which uses a proxy for population health to estimate changes in key epidemiology parameters. Population health contributed significantly to improvement in TB outcomes observed in Peru. Changing population health should be incorporated into evaluative models for global TB control.

Accounting of inter-electron correlations in the model of mobile electron shells

International Nuclear Information System (INIS)

Panov, Yu.D.; Moskvin, A.S.

2000-01-01

One studied the basic peculiar features of the model for mobile electron shells for multielectron atom or cluster. One offered a variation technique to take account of the electron correlations where the coordinates of the centre of single-particle atomic orbital served as variation parameters. It enables to interpret dramatically variation of electron density distribution under anisotropic external effect in terms of the limited initial basis. One studied specific correlated states that might make correlation contribution into the orbital current. Paper presents generalization of the typical MO-LCAO pattern with the limited set of single particle functions enabling to take account of additional multipole-multipole interactions in the cluster [ru

New LUX and PandaX-II results illuminating the simplest Higgs-portal dark matter models

International Nuclear Information System (INIS)

He, Xiao-Gang; Tandean, Jusak

2016-01-01

Direct searches for dark matter (DM) by the LUX and PandaX-II Collaborations employing xenon-based detectors have recently come up with the most stringent limits to date on the spin-independent elastic scattering of DM off nucleons. For Higgs-portal scalar DM models, the new results have precluded any possibility of accommodating low-mass DM as suggested by the DAMA and CDMS II Si experiments utilizing other target materials, even after invoking isospin-violating DM interactions with nucleons. In the simplest model, SM+D, which is the standard model plus a real singlet scalar named darkon acting as the DM candidate, the LUX and PandaX-II limits rule out DM masses roughly from 4 to 450 GeV, except a small range around the resonance point at half of the Higgs mass where the interaction cross-section is near the neutrino-background floor. In the THDM II+D, which is the type-II two-Higgs-doublet model combined with a darkon, the region excluded in the SM+D by the direct searches can be recovered due to suppression of the DM effective interactions with nucleons at some values of the ratios of Higgs couplings to the up and down quarks, making the interactions significantly isospin-violating. However, in either model, if the 125-GeV Higgs boson is the portal between the dark and SM sectors, DM masses less than 50 GeV or so are already ruled out by the LHC constraint on the Higgs invisible decay. In the THDM II+D, if the heavier CP-even Higgs boson is the portal, theoretical restrictions from perturbativity, vacuum stability, and unitarity requirements turn out to be important instead and exclude much of the region below 100 GeV. For larger DM masses, the THDM II+D has plentiful parameter space that corresponds to interaction cross-sections under the neutrino-background floor and therefore is likely to be beyond the reach of future direct searches without directional sensitivity.

Emerging accounting trends accounting for leases.

Science.gov (United States)

Valletta, Robert; Huggins, Brian

2010-12-01

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

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

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.

Accounting for selection bias in species distribution models: An econometric approach on forested trees based on structural modeling

Science.gov (United States)

Ay, Jean-Sauveur; Guillemot, Joannès; Martin-StPaul, Nicolas K.; Doyen, Luc; Leadley, Paul

2015-04-01

Species distribution models (SDMs) are widely used to study and predict the outcome of global change on species. In human dominated ecosystems the presence of a given species is the result of both its ecological suitability and human footprint on nature such as land use choices. Land use choices may thus be responsible for a selection bias in the presence/absence data used in SDM calibration. We present a structural modelling approach (i.e. based on structural equation modelling) that accounts for this selection bias. The new structural species distribution model (SSDM) estimates simultaneously land use choices and species responses to bioclimatic variables. A land use equation based on an econometric model of landowner choices was joined to an equation of species response to bioclimatic variables. SSDM allows the residuals of both equations to be dependent, taking into account the possibility of shared omitted variables and measurement errors. We provide a general description of the statistical theory and a set of application on forested trees over France using databases of climate and forest inventory at different spatial resolution (from 2km to 8 km). We also compared the output of the SSDM with outputs of a classical SDM in term of bioclimatic response curves and potential distribution under current climate. According to the species and the spatial resolution of the calibration dataset, shapes of bioclimatic response curves the modelled species distribution maps differed markedly between the SSDM and classical SDMs. The magnitude and directions of these differences were dependent on the correlations between the errors from both equations and were highest for higher spatial resolutions. A first conclusion is that the use of classical SDMs can potentially lead to strong miss-estimation of the actual and future probability of presence modelled. Beyond this selection bias, the SSDM we propose represents a crucial step to account for economic constraints on tree

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

OpenAIRE

Valentin Gabriel CRISTEA

2017-01-01

The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

PENERAPAN MODEL THINK-PAIR-SHARE UNTUK MENINGKATKAN KETERAMPILAN MENULIS KELAS II SDN 3 BANJAR JAWA

Directory of Open Access Journals (Sweden)

Ningsi Soisana Lakilaf

2017-12-01

Full Text Available Penelitian ini bertujuan untuk meningkatkan keterampilan menulis siswa  setelah penerapan model pembelajaran Think-Pear-Share bermediakan gambar pada siswa kelas II Semester I di SD Negeri 3 Banjar Jawa, Tahun Pelajaran 2017/2018.Pelaksanaan penelitian ini menggunakan penelitian tindakan kelas (PTK yang dilaksanakan dalam 2 silklus,  setiap siklus  terdiri dari 2 pertemua, dengan tahapan yang terdiri dari (1 perencanaan, (2 pelaksanaan, (3 pengamatan, dan (4 refleksi. Subjek penelitian ini adalah guru dan siswa kelas II SD Negeri 3 Banjar Jawa  dalam penelitian ini adalah teknik tes dan nontes.Hasil penelitian ini menunjukan bahwa dengan menggunakan model pembelajaran Think-Pair-Share bermedia gamabar diketahui bahwa ketuntasan hasil belajar siswa mengalami peningkatan dalam pembelajaran dengan hasil presentasi mendeskripsikan secara tertulis sebelum pelaksanaan tindakan 27%, siklus I 77% dan Siklus II 90 %. Pembelajaran dengan menerapkan model Think-Pair-Share bermedia gambar dapat meningkatkan keterampilan menulis. Kesimpulan dari penelitian ini adalah melalui penerapan model Think- Pair-Share bermedia gambar dapat meningkatkan keterampilan  menulis siswa kelas II SD Negeri 3 Banjar Jawa,. Saran yang dapat diberikan adalah sebaiknya guru lebih aktif dan kreatif dalam melaksanakan pembelajaran yang inovatif dan menyenangkan.   Kata Kunci : Keterampilan menulis, model Think-Pair-Share

Accounting for and predicting the influence of spatial autocorrelation in water quality modeling

Science.gov (United States)

Miralha, L.; Kim, D.

2017-12-01

Although many studies have attempted to investigate the spatial trends of water quality, more attention is yet to be paid to the consequences of considering and ignoring the spatial autocorrelation (SAC) that exists in water quality parameters. Several studies have mentioned the importance of accounting for SAC in water quality modeling, as well as the differences in outcomes between models that account for and ignore SAC. However, the capacity to predict the magnitude of such differences is still ambiguous. In this study, we hypothesized that SAC inherently possessed by a response variable (i.e., water quality parameter) influences the outcomes of spatial modeling. We evaluated whether the level of inherent SAC is associated with changes in R-Squared, Akaike Information Criterion (AIC), and residual SAC (rSAC), after accounting for SAC during modeling procedure. The main objective was to analyze if water quality parameters with higher Moran's I values (inherent SAC measure) undergo a greater increase in R² and a greater reduction in both AIC and rSAC. We compared a non-spatial model (OLS) to two spatial regression approaches (spatial lag and error models). Predictor variables were the principal components of topographic (elevation and slope), land cover, and hydrological soil group variables. We acquired these data from federal online sources (e.g. USGS). Ten watersheds were selected, each in a different state of the USA. Results revealed that water quality parameters with higher inherent SAC showed substantial increase in R² and decrease in rSAC after performing spatial regressions. However, AIC values did not show significant changes. Overall, the higher the level of inherent SAC in water quality variables, the greater improvement of model performance. This indicates a linear and direct relationship between the spatial model outcomes (R² and rSAC) and the degree of SAC in each water quality variable. Therefore, our study suggests that the inherent level of

Accounting for Uncertainty in Decision Analytic Models Using Rank Preserving Structural Failure Time Modeling: Application to Parametric Survival Models.

Science.gov (United States)

Bennett, Iain; Paracha, Noman; Abrams, Keith; Ray, Joshua

2018-01-01

Rank Preserving Structural Failure Time models are one of the most commonly used statistical methods to adjust for treatment switching in oncology clinical trials. The method is often applied in a decision analytic model without appropriately accounting for additional uncertainty when determining the allocation of health care resources. The aim of the study is to describe novel approaches to adequately account for uncertainty when using a Rank Preserving Structural Failure Time model in a decision analytic model. Using two examples, we tested and compared the performance of the novel Test-based method with the resampling bootstrap method and with the conventional approach of no adjustment. In the first example, we simulated life expectancy using a simple decision analytic model based on a hypothetical oncology trial with treatment switching. In the second example, we applied the adjustment method on published data when no individual patient data were available. Mean estimates of overall and incremental life expectancy were similar across methods. However, the bootstrapped and test-based estimates consistently produced greater estimates of uncertainty compared with the estimate without any adjustment applied. Similar results were observed when using the test based approach on a published data showing that failing to adjust for uncertainty led to smaller confidence intervals. Both the bootstrapping and test-based approaches provide a solution to appropriately incorporate uncertainty, with the benefit that the latter can implemented by researchers in the absence of individual patient data. Copyright © 2018 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

First results of GERDA Phase II and consistency with background models

Science.gov (United States)

Agostini, M.; Allardt, M.; Bakalyarov, A. M.; Balata, M.; Barabanov, I.; Baudis, L.; Bauer, C.; Bellotti, E.; Belogurov, S.; Belyaev, S. T.; Benato, G.; Bettini, A.; Bezrukov, L.; Bode1, T.; Borowicz, D.; Brudanin, V.; Brugnera, R.; Caldwell, A.; Cattadori, C.; Chernogorov, A.; D'Andrea, V.; Demidova, E. V.; Di Marco, N.; Domula, A.; Doroshkevich, E.; Egorov, V.; Falkenstein, R.; Frodyma, N.; Gangapshev, A.; Garfagnini, A.; Gooch, C.; Grabmayr, P.; Gurentsov, V.; Gusev, K.; Hakenmüller, J.; Hegai, A.; Heisel, M.; Hemmer, S.; Hofmann, W.; Hult, M.; Inzhechik, L. V.; Janicskó Csáthy, J.; Jochum, J.; Junker, M.; Kazalov, V.; Kihm, T.; Kirpichnikov, I. V.; Kirsch, A.; Kish, A.; Klimenko, A.; Kneißl, R.; Knöpfle, K. T.; Kochetov, O.; Kornoukhov, V. N.; Kuzminov, V. V.; Laubenstein, M.; Lazzaro, A.; Lebedev, V. I.; Lehnert, B.; Liao, H. Y.; Lindner, M.; Lippi, I.; Lubashevskiy, A.; Lubsandorzhiev, B.; Lutter, G.; Macolino, C.; Majorovits, B.; Maneschg, W.; Medinaceli, E.; Miloradovic, M.; Mingazheva, R.; Misiaszek, M.; Moseev, P.; Nemchenok, I.; Palioselitis, D.; Panas, K.; Pandola, L.; Pelczar, K.; Pullia, A.; Riboldi, S.; Rumyantseva, N.; Sada, C.; Salamida, F.; Salathe, M.; Schmitt, C.; Schneider, B.; Schönert, S.; Schreiner, J.; Schulz, O.; Schütz, A.-K.; Schwingenheuer, B.; Selivanenko, O.; Shevzik, E.; Shirchenko, M.; Simgen, H.; Smolnikov, A.; Stanco, L.; Vanhoefer, L.; Vasenko, A. A.; Veresnikova, A.; von Sturm, K.; Wagner, V.; Wegmann, A.; Wester, T.; Wiesinger, C.; Wojcik, M.; Yanovich, E.; Zhitnikov, I.; Zhukov, S. V.; Zinatulina, D.; Zuber, K.; Zuzel, G.

2017-01-01

The GERDA (GERmanium Detector Array) is an experiment for the search of neutrinoless double beta decay (0νββ) in 76Ge, located at Laboratori Nazionali del Gran Sasso of INFN (Italy). GERDA operates bare high purity germanium detectors submersed in liquid Argon (LAr). Phase II of data-taking started in Dec 2015 and is currently ongoing. In Phase II 35 kg of germanium detectors enriched in 76Ge including thirty newly produced Broad Energy Germanium (BEGe) detectors is operating to reach an exposure of 100 kg·yr within about 3 years data taking. The design goal of Phase II is to reduce the background by one order of magnitude to get the sensitivity for T1/20ν = O≤ft( {{{10}26}} \\right){{ yr}}. To achieve the necessary background reduction, the setup was complemented with LAr veto. Analysis of the background spectrum of Phase II demonstrates consistency with the background models. Furthermore 226Ra and 232Th contamination levels consistent with screening results. In the first Phase II data release we found no hint for a 0νββ decay signal and place a limit of this process T1/20ν > 5.3 \\cdot {1025} yr (90% C.L., sensitivity 4.0·1025 yr). First results of GERDA Phase II will be presented.

Theoretical basal Ca II fluxes for late-type stars: results from magnetic wave models with time-dependent ionization and multi-level radiation treatments

Science.gov (United States)

Fawzy, Diaa E.; Stȩpień, K.

2018-03-01

In the current study we present ab initio numerical computations of the generation and propagation of longitudinal waves in magnetic flux tubes embedded in the atmospheres of late-type stars. The interaction between convective turbulence and the magnetic structure is computed and the obtained longitudinal wave energy flux is used in a self-consistent manner to excite the small-scale magnetic flux tubes. In the current study we reduce the number of assumptions made in our previous studies by considering the full magnetic wave energy fluxes and spectra as well as time-dependent ionization (TDI) of hydrogen, employing multi-level Ca II atomic models, and taking into account departures from local thermodynamic equilibrium. Our models employ the recently confirmed value of the mixing-length parameter α=1.8. Regions with strong magnetic fields (magnetic filling factors of up to 50%) are also considered in the current study. The computed Ca II emission fluxes show a strong dependence on the magnetic filling factors, and the effect of time-dependent ionization (TDI) turns out to be very important in the atmospheres of late-type stars heated by acoustic and magnetic waves. The emitted Ca II fluxes with TDI included into the model are decreased by factors that range from 1.4 to 5.5 for G0V and M0V stars, respectively, compared to models that do not consider TDI. The results of our computations are compared with observations. Excellent agreement between the observed and predicted basal flux is obtained. The predicted trend of Ca II emission flux with magnetic filling factor and stellar surface temperature also agrees well with the observations but the calculated maximum fluxes for stars of different spectral types are about two times lower than observations. Though the longitudinal MHD waves considered here are important for chromosphere heating in high activity stars, additional heating mechanism(s) are apparently present.

Model of inventory replenishment in periodic review accounting for the occurrence of shortages

Directory of Open Access Journals (Sweden)

Stanisław Krzyżaniak

2014-03-01

Full Text Available Background: Despite the development of alternative concepts of goods flow management, the inventory management under conditions of random variations of demand is still an important issue, both from the point of view of inventory keeping and replenishment costs and the service level measured as the level of inventory availability. There is a number of inventory replenishment systems used in these conditions, but they are mostly developments of two basic systems: reorder point-based and periodic review-based. The paper deals with the latter system. Numerous researches indicate the need to improve the classical models describing that system, the reason being mainly the necessity to adapt the model better to the actual conditions. This allows a correct selection of parameters that control the used inventory replenishment system and - as a result - to obtain expected economic effects. Methods: This research aimed at building a model of the periodic review system to reflect the relations (observed during simulation tests between the volume of inventory shortages and the degree of accounting for so-called deferred demand, and the service level expressed as the probability of satisfying the demand in the review and the inventory replenishment cycle. The following model building and testing method has been applied: numerical simulation of inventory replenishment - detailed analysis of simulation results - construction of the model taking into account the regularities observed during the simulations - determination of principles of solving the system of relations creating the model - verification of the results obtained from the model using the results from simulation. Results: Presented are selected results of calculations based on classical formulas and using the developed model, which describe the relations between the service level and the parameters controlling the discussed inventory replenishment system. The results are compared to the simulation

Hydrogeological modelling of the eastern region of Areco river locally detailed on Atucha I and II nuclear power plants area

International Nuclear Information System (INIS)

Grattone, Natalia I.; Fuentes, Nestor O.

2009-01-01

Water flow behaviour of Pampeano aquifer was modeled using Visual Mod-flow software Package 2.8.1 with the assumption of a free aquifer, within the region of the Areco river and extending to the rivers of 'Canada Honda' and 'de la Cruz'. Steady state regime was simulated and grid refinement allows obtaining locally detailed calculation in the area of Atucha I and II Nuclear power plants, in order to compute unsteady situations as the consequence of water flow variations from and to the aquifer, enabling the model to study the movement of possible contaminant particles in the hydrogeologic system. In this work the effects of rivers action, the recharge conditions and the flow lines are analyzed, taking always into account the range of reliability of obtained results, considering the incidence of uncertainties introduced by data input system, the estimates and interpolation of parameters used. (author)

One Model Fits All: Explaining Many Aspects of Number Comparison within a Single Coherent Model-A Random Walk Account

Science.gov (United States)

Reike, Dennis; Schwarz, Wolf

2016-01-01

The time required to determine the larger of 2 digits decreases with their numerical distance, and, for a given distance, increases with their magnitude (Moyer & Landauer, 1967). One detailed quantitative framework to account for these effects is provided by random walk models. These chronometric models describe how number-related noisy…

A geometrical description of visual sensation II:A complemented model for visual sensation explicitly taking into account the law of Fechner, and its application to Plateau's irradiation

OpenAIRE

Ons, Bart; Verstraelen, Pol

2010-01-01

Plateau’s irradiation phenomenon in particular describes what one sees when observing a brighter object on a darker background and a physically congruent darker object on a brighter background: the brighter object is seen as being larger. This phenomenon occurs in many optical visual illusions and it involves some fundamental aspects of human vision. We present a general geometrical model of human visual sensation and perception, hereby taking into account the law of Fechner in addition to th...

The theoretical and computational models of the GASFLOW-II code

International Nuclear Information System (INIS)

Travis, J.R.

1999-01-01

GASFLOW-II is a finite-volume computer code that solves the time-dependent compressible Navier-Stokes equations for multiple gas species in a dispersed liquid water two-phase medium. The fluid-dynamics algorithm is coupled to the chemical kinetics of combusting gases to simulate diffusion or propagating flames in complex geometries of nuclear containments. GASFLOW-II is therefore able to predict gaseous distributions and thermal and pressure loads on containment structures and safety related equipment in the event combustion occurs. Current developments of GASFLOW-II are focused on hydrogen distribution, mitigation measures including carbon dioxide inerting, and possible combustion events in nuclear reactor containments. Fluid turbulence is calculated to enhance the transport and mixing of gases in rooms and volumes that may be connected by a ventilation system. Condensation, vaporization, and heat transfer to walls, floors, ceilings, internal structures, and within the fluid are calculated to model the appropriate mass and energy sinks. (author)

Programming Models for Three-Dimensional Hydrodynamics on the CM-5 (Part II)

International Nuclear Information System (INIS)

Amala, P.A.K.; Rodrigue, G.H.

1994-01-01

This is a two-part presentation of a timing study on the Thinking Machines CORP. CM-5 computer. Part II is given in this study and represents domain-decomposition and message-passing models. Part I described computational problems using a SIMD model and connection machine FORTRAN (CMF)

RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2017-12-01

Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

26 CFR 1.168(i)-1 - General asset accounts.

Science.gov (United States)

2010-04-01

... residual) is a multiple category asset (as defined in § 1.861-9T(g)(3)(ii)), and the income yield from the... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account...

A Parameter Study for Modeling Mg ii h and k Emission during Solar Flares

Energy Technology Data Exchange (ETDEWEB)

Rubio da Costa, Fatima [Department of Physics, Stanford University, Stanford, CA 94305 (United States); Kleint, Lucia, E-mail: frubio@stanford.edu [University of Applied Sciences and Arts Northwestern Switzerland, 5210, Windisch (Switzerland)

2017-06-20

Solar flares show highly unusual spectra in which the thermodynamic conditions of the solar atmosphere are encoded. Current models are unable to fully reproduce the spectroscopic flare observations, especially the single-peaked spectral profiles of the Mg ii h and k lines. We aim to understand the formation of the chromospheric and optically thick Mg ii h and k lines in flares through radiative transfer calculations. We take a flare atmosphere obtained from a simulation with the radiative hydrodynamic code RADYN as input for a radiative transfer modeling with the RH code. By iteratively changing this model atmosphere and varying thermodynamic parameters such as temperature, electron density, and velocity, we study their effects on the emergent intensity spectra. We reproduce the typical single-peaked Mg ii h and k flare spectral shape and approximate the intensity ratios to the subordinate Mg ii lines by increasing either densities, temperatures, or velocities at the line core formation height range. Additionally, by combining unresolved upflows and downflows up to ∼250 km s{sup −1} within one resolution element, we reproduce the widely broadened line wings. While we cannot unambiguously determine which mechanism dominates in flares, future modeling efforts should investigate unresolved components, additional heat dissipation, larger velocities, and higher densities and combine the analysis of multiple spectral lines.

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

Effect of Dunaliella tertiolecta organic exudates on the Fe(II) oxidation kinetics in seawater.

Science.gov (United States)

González, A G; Santana-Casiano, J M; González-Dávila, M; Pérez-Almeida, N; Suárez de Tangil, M

2014-07-15

The role played by the natural organic ligands excreted by the green algae Dunaliella tertiolecta on the Fe(II) oxidation rate constants was studied at different stages of growth. The concentration of dissolved organic carbon increased from 2.1 to 7.1 mg L(-1) over time of culture. The oxidation kinetics of Fe(II) was studied at nanomolar levels and under different physicochemical conditions of pH (7.2-8.2), temperature (5-35 °C), salinity (10-37), and dissolved organic carbon produced by cells (2.1-7.1 mg L(-1)). The experimental rate always decreased in the presence of organic exudates with respect to that in the control seawater. The Fe(II) oxidation rate constant was also studied in the context of Marcus theory, where ΔG° was 39.31-51.48 kJ mol(-1). A kinetic modeling approach was applied for computing the equilibrium and rate constants for Fe(II) and exudates present in solution, the Fe(II) speciation, and the contribution of each Fe(II) species to the overall oxidation rate constant. The best fit model took into account two acidity equilibrium constants for the Fe(II) complexing ligands with pKa,1=9.45 and pKa,2=4.9. The Fe(II) complexing constants were KFe(II)-LH=3×10(10) and KFe(II)-L=10(7), and the corresponding computed oxidation rates were 68±2 and 36±8 M(-1) min(-1), respectively.

Application of blocking diagnosis methods to general circulation models. Part II: model simulations

Energy Technology Data Exchange (ETDEWEB)

Barriopedro, D.; Trigo, R.M. [Universidade de Lisboa, CGUL-IDL, Faculdade de Ciencias, Lisbon (Portugal); Garcia-Herrera, R.; Gonzalez-Rouco, J.F. [Universidad Complutense de Madrid, Departamento de Fisica de la Tierra II, Facultad de C.C. Fisicas, Madrid (Spain)

2010-12-15

A previously defined automatic method is applied to reanalysis and present-day (1950-1989) forced simulations of the ECHO-G model in order to assess its performance in reproducing atmospheric blocking in the Northern Hemisphere. Unlike previous methodologies, critical parameters and thresholds to estimate blocking occurrence in the model are not calibrated with an observed reference, but objectively derived from the simulated climatology. The choice of model dependent parameters allows for an objective definition of blocking and corrects for some intrinsic model bias, the difference between model and observed thresholds providing a measure of systematic errors in the model. The model captures reasonably the main blocking features (location, amplitude, annual cycle and persistence) found in observations, but reveals a relative southward shift of Eurasian blocks and an overall underestimation of blocking activity, especially over the Euro-Atlantic sector. Blocking underestimation mostly arises from the model inability to generate long persistent blocks with the observed frequency. This error is mainly attributed to a bias in the basic state. The bias pattern consists of excessive zonal winds over the Euro-Atlantic sector and a southward shift at the exit zone of the jet stream extending into in the Eurasian continent, that are more prominent in cold and warm seasons and account for much of Euro-Atlantic and Eurasian blocking errors, respectively. It is shown that other widely used blocking indices or empirical observational thresholds may not give a proper account of the lack of realism in the model as compared with the proposed method. This suggests that in addition to blocking changes that could be ascribed to natural variability processes or climate change signals in the simulated climate, attention should be paid to significant departures in the diagnosis of phenomena that can also arise from an inappropriate adaptation of detection methods to the climate of the

THE HANLE AND ZEEMAN POLARIZATION SIGNALS OF THE SOLAR Ca II 8542 Å LINE

Energy Technology Data Exchange (ETDEWEB)

Štěpán, Jiri [Astronomical Institute ASCR, Fričova 298, 251 65 Ondřejov (Czech Republic); Bueno, Javier Trujillo [Instituto de Astrofísica de Canarias, E-38205 La Laguna, Tenerife (Spain)

2016-07-20

We highlight the main results of a three-dimensional (3D) multilevel radiative transfer investigation about the solar disk-center polarization of the Ca ii 8542 Å line. First, through the use of a 3D model of the solar atmosphere, we investigate the linear polarization that occurs due to the atomic level polarization produced by the absorption and scattering of anisotropic radiation, taking into account the symmetry-breaking effects caused by its thermal, dynamic, and magnetic structure. Second, we study the contribution of the Zeeman effect to the linear and circular polarization. Finally, we show examples of the Stokes profiles produced by the joint action of the atomic level polarization and the Hanle and Zeeman effects. We find that the Zeeman effect tends to dominate the linear polarization signals only in the localized patches of opposite magnetic polarity, where the magnetic field is relatively strong and slightly inclined; outside such very localized patches, the linear polarization is often dominated by the contribution of atomic level polarization. We demonstrate that a correct modeling of this last contribution requires taking into account the symmetry-breaking effects caused by the thermal, dynamic, and magnetic structure of the solar atmosphere, and that in the 3D model used the Hanle effect in forward-scattering geometry (disk-center observation) mainly reduces the polarization corresponding to the zero-field case. We emphasize that, in general, a reliable modeling of the linear polarization in the Ca ii 8542 Å line requires taking into account the joint action of atomic level polarization and the Hanle and Zeeman effects.

An enhanced temperature index model for debris-covered glaciers accounting for thickness effect

Science.gov (United States)

Carenzo, M.; Pellicciotti, F.; Mabillard, J.; Reid, T.; Brock, B. W.

2016-08-01

Debris-covered glaciers are increasingly studied because it is assumed that debris cover extent and thickness could increase in a warming climate, with more regular rockfalls from the surrounding slopes and more englacial melt-out material. Debris energy-balance models have been developed to account for the melt rate enhancement/reduction due to a thin/thick debris layer, respectively. However, such models require a large amount of input data that are not often available, especially in remote mountain areas such as the Himalaya, and can be difficult to extrapolate. Due to their lower data requirements, empirical models have been used extensively in clean glacier melt modelling. For debris-covered glaciers, however, they generally simplify the debris effect by using a single melt-reduction factor which does not account for the influence of varying debris thickness on melt and prescribe a constant reduction for the entire melt across a glacier. In this paper, we present a new temperature-index model that accounts for debris thickness in the computation of melt rates at the debris-ice interface. The model empirical parameters are optimized at the point scale for varying debris thicknesses against melt rates simulated by a physically-based debris energy balance model. The latter is validated against ablation stake readings and surface temperature measurements. Each parameter is then related to a plausible set of debris thickness values to provide a general and transferable parameterization. We develop the model on Miage Glacier, Italy, and then test its transferability on Haut Glacier d'Arolla, Switzerland. The performance of the new debris temperature-index (DETI) model in simulating the glacier melt rate at the point scale is comparable to the one of the physically based approach, and the definition of model parameters as a function of debris thickness allows the simulation of the nonlinear relationship of melt rate to debris thickness, summarised by the �

Modelling Ni diffusion in bentonite using different sorption models

International Nuclear Information System (INIS)

Pfingsten, W.; Baeyens, B.; Bradbury, M.

2010-01-01

different modelling approaches a) an analytical solution with constant Kd using a constant Ni(II) concentration level at x = 0 (e.g. at the canister surface) and zero Ni(II) initial background concentration in the bentonite, b) a numerical 'constant K d approach' taking into account the initial Ni(II) background concentration in the bentonite pore water, and c) a reactive transport approach using the code MCOTAC in one-dimensional spatial geometry with an incorporated mechanistic sorption model which includes surface proto-lysis, surface complexation and cation exchange reactions. Charge balance is explicitly formulated for the surface complexation reactions. Selectivity coefficients and surface complexation data for Ni(II) were taken from Bradbury and Baeyens (2005); the related Fe(II) data were obtained from the Linear Free Energy Relationship (LFER) contained in the same publication. The Ni(II) breakthrough in the bentonite was calculated for different Ni(II) concentration levels with and without considering competition with Fe(II) on exchange and surface complexation sites for different Fe(II) concentrations in the bentonite pore water. The comparison allows the following observations to be made: for trace Ni(II) concentrations, the numerical 'constant K d approach' yield similar results to the reactive transport approach. For higher Ni(II) concentrations, the calculated Ni(II) breakthroughs differ from each other: the reactive transport approach yields an earlier breakthrough than the numerical 'constant K d approach' for a Ni concentration level of 10 -5 M. However, for a Ni(II) concentration level of 10 -4 M, the reactive transport approach yield a later but steeper breakthrough, reaching the maximum Ni(II) concentration level earlier than the numerical 'constant K d approach'. Fe(II) competition reactions could only be taken into account using the reactive transport approach. The results yield a general dependency of the Ni(II

System modeling of spent fuel transfers at EBR-II

International Nuclear Information System (INIS)

Imel, G.R.; Houshyar, A.

1994-01-01

The unloading of spent fuel from the Experimental Breeder Reactor-II (EBR-II) for interim storage and subsequent processing in the Fuel Cycle Facility (FCF) is a multi-stage process, involving complex operations at a minimum of four different facilities at the Argonne National Laboratory-West (ANL-W) site. Each stage typically has complicated handling and/or cooling equipment that must be periodically maintained, leading to both planned and unplanned downtime. A program was initiated in October, 1993 to replace the 330 depleted uranium blanket subassemblies (S/As) with stainless steel reflectors. Routine operation of the reactor for fuels performance and materials testing occurred simultaneously in FY 1994 with the blanket unloading. In the summer of 1994, Congress dictated the October 1, 1994 shutdown of EBR-2. Consequently, all blanket S/As and fueled drivers will be removed from the reactor tank and replaced with stainless steel assemblies (which are needed to maintain a precise configuration within the grid so that the under sodium fuel handling equipment can function). A system modeling effort was conducted to determine the means to achieve the objective for the blanket and fuel unloading program, which under the current plan requires complete unloading of the primary tank of all fueled assemblies in 2 1/2 years. A simulation model of the fuel handling system at ANL-W was developed and used to analyze different unloading scenarios; the model has provided valuable information about required resources and modifications to equipment and procedures. This paper reports the results of this modeling effort

A Simple Approach to Account for Climate Model Interdependence in Multi-Model Ensembles

Science.gov (United States)

Herger, N.; Abramowitz, G.; Angelil, O. M.; Knutti, R.; Sanderson, B.

2016-12-01

Multi-model ensembles are an indispensable tool for future climate projection and its uncertainty quantification. Ensembles containing multiple climate models generally have increased skill, consistency and reliability. Due to the lack of agreed-on alternatives, most scientists use the equally-weighted multi-model mean as they subscribe to model democracy ("one model, one vote").Different research groups are known to share sections of code, parameterizations in their model, literature, or even whole model components. Therefore, individual model runs do not represent truly independent estimates. Ignoring this dependence structure might lead to a false model consensus, wrong estimation of uncertainty and effective number of independent models.Here, we present a way to partially address this problem by selecting a subset of CMIP5 model runs so that its climatological mean minimizes the RMSE compared to a given observation product. Due to the cancelling out of errors, regional biases in the ensemble mean are reduced significantly.Using a model-as-truth experiment we demonstrate that those regional biases persist into the future and we are not fitting noise, thus providing improved observationally-constrained projections of the 21st century. The optimally selected ensemble shows significantly higher global mean surface temperature projections than the original ensemble, where all the model runs are considered. Moreover, the spread is decreased well beyond that expected from the decreased ensemble size.Several previous studies have recommended an ensemble selection approach based on performance ranking of the model runs. Here, we show that this approach can perform even worse than randomly selecting ensemble members and can thus be harmful. We suggest that accounting for interdependence in the ensemble selection process is a necessary step for robust projections for use in impact assessments, adaptation and mitigation of climate change.

Towards New Empirical Versions of Financial and Accounting Models Corrected for Measurement Errors

OpenAIRE

Francois-Éric Racicot; Raymond Théoret; Alain Coen

2006-01-01

In this paper, we propose a new empirical version of the Fama and French Model based on the Hausman (1978) specification test and aimed at discarding measurement errors in the variables. The proposed empirical framework is general enough to be used for correcting other financial and accounting models of measurement errors. Removing measurement errors is important at many levels as information disclosure, corporate governance and protection of investors.

A regional-scale, high resolution dynamical malaria model that accounts for population density, climate and surface hydrology.

Science.gov (United States)

Tompkins, Adrian M; Ermert, Volker

2013-02-18

The relative roles of climate variability and population related effects in malaria transmission could be better understood if regional-scale dynamical malaria models could account for these factors. A new dynamical community malaria model is introduced that accounts for the temperature and rainfall influences on the parasite and vector life cycles which are finely resolved in order to correctly represent the delay between the rains and the malaria season. The rainfall drives a simple but physically based representation of the surface hydrology. The model accounts for the population density in the calculation of daily biting rates. Model simulations of entomological inoculation rate and circumsporozoite protein rate compare well to data from field studies from a wide range of locations in West Africa that encompass both seasonal endemic and epidemic fringe areas. A focus on Bobo-Dioulasso shows the ability of the model to represent the differences in transmission rates between rural and peri-urban areas in addition to the seasonality of malaria. Fine spatial resolution regional integrations for Eastern Africa reproduce the malaria atlas project (MAP) spatial distribution of the parasite ratio, and integrations for West and Eastern Africa show that the model grossly reproduces the reduction in parasite ratio as a function of population density observed in a large number of field surveys, although it underestimates malaria prevalence at high densities probably due to the neglect of population migration. A new dynamical community malaria model is publicly available that accounts for climate and population density to simulate malaria transmission on a regional scale. The model structure facilitates future development to incorporate migration, immunity and interventions.

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

Beedgen, R.

1985-01-01

In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

Water Accounting Plus (WA+ – a water accounting procedure for complex river basins based on satellite measurements

Directory of Open Access Journals (Sweden)

P. Karimi

2013-07-01

Full Text Available Coping with water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links depletion to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper, we introduce Water Accounting Plus (WA+, which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use and landscape evapotranspiration on the water cycle is described explicitly by defining land use groups with common characteristics. WA+ presents four sheets including (i a resource base sheet, (ii an evapotranspiration sheet, (iii a productivity sheet, and (iv a withdrawal sheet. Every sheet encompasses a set of indicators that summarise the overall water resources situation. The impact of external (e.g., climate change and internal influences (e.g., infrastructure building can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used to acquire a vast amount of required data but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

Modelling of the PROTO-II crossover network

International Nuclear Information System (INIS)

Proulx, G.A.; Lackner, H.; Spence, P.; Wright, T.P.

1985-01-01

In order to drive a double ring, symmetrically fed bremsstrahlung diode, the PROTO II accelerator was redesigned. The radially converging triplate water line was reconfigured to drive two radial converging triplate lines in parallel. The four output lines were connected to the two input lines via an electrically enclosed tubular crossover network. Low-voltage Time Domain Reflectrometry (TDR) experiments were conducted on a full scale water immersed model of one section of the crossover network as an aid in this design. A lumped element analysis of the power flow through the network was inadequate in explaining the observed wave transmission and reflection characteristics. A more detailed analysis was performed with a circuit code in which we considered both localized lump-element and transmission line features of the crossover network. Experimental results of the model tests are given and compared with the circuit simulations. 7 figs

Modeling of Accounting Doctoral Thesis with Emphasis on Solution for Financial Problems

Directory of Open Access Journals (Sweden)

F. Mansoori

2015-02-01

Full Text Available By passing the instruction period and increase of graduate students and also research budget, knowledge of accounting in Iran entered to the field of research in a way that number of accounting projects has been implemented in the real world. Because of that different experience in implementing the accounting standards were achieved. So, it was expected the mentioned experiences help to solve the financial problems in country, in spite of lots of efforts which were done for researching; we still have many financial and accounting problems in our country. PHD projects could be considered as one of the important solutions to improve the University subjects including accounting. PHD projects are considered as team work job and it will be legitimate by supervisor teams in universities.It is obvious that applied projects should solve part of the problems in accounting field but unfortunately it is not working in the real world. The question which came in to our mind is how come that the out put of the applied and knowledge base projects could not make the darkness of the mentioned problems clear and also why politicians in difficult situations prefer to use their own previous experiences in important decision makings instead of using the consultant’s knowledge base suggestions.In this research I’m going to study, the reasons behind that prevent the applied PHD projects from success in real world which relates to the point of view that consider the political suggestions which are out put of knowledge base projects are not qualified enough for implementation. For this purpose, the indicators of an applied PHD project were considered and 110 vise people were categorized the mentioned indicators and then in a comprehensive study other applied PHD accounting projects were compared to each other.As result, in this study problems of the studied researches were identified and a proper and applied model for creating applied research was developed.

A thermoelectric power generating heat exchanger: Part II – Numerical modeling and optimization

International Nuclear Information System (INIS)

Sarhadi, Ali; Bjørk, Rasmus; Lindeburg, Niels; Viereck, Peter; Pryds, Nini

2016-01-01

Highlights: • A comprehensive model was developed to optimize the integrated TEG-heat exchanger. • The developed model was validated with the experimental data. • The effect of using different interface materials on the output power was assessed. • The influence of TEG arrangement on the power production was investigated. • Optimized geometrical parameters and proper interface materials were suggested. - Abstract: In Part I of this study, the performance of an experimental integrated thermoelectric generator (TEG)-heat exchanger was presented. In the current study, Part II, the obtained experimental results are compared with those predicted by a finite element (FE) model. In the simulation of the integrated TEG-heat exchanger, the thermal contact resistance between the TEG and the heat exchanger is modeled assuming either an ideal thermal contact or using a combined Cooper–Mikic–Yovanovich (CMY) and parallel plate gap formulation, which takes into account the contact pressure, roughness and hardness of the interface surfaces as well as the air gap thermal resistance at the interface. The combined CMY and parallel plate gap model is then further developed to simulate the thermal contact resistance for the case of an interface material. The numerical results show good agreement with the experimental data with an average deviation of 17% for the case without interface material and 12% in the case of including additional material at the interfaces. The model is then employed to evaluate the power production of the integrated system using different interface materials, including graphite, aluminum (Al), tin (Sn) and lead (Pb) in a form of thin foils. The numerical results show that lead foil at the interface has the best performance, with an improvement in power production of 34% compared to graphite foil. Finally, the model predicts that for a certain flow rate, increasing the parallel TEG channels for the integrated systems with 4, 8, and 12 TEGs

Spectral Neugebauer-based color halftone prediction model accounting for paper fluorescence.

Science.gov (United States)

Hersch, Roger David

2014-08-20

We present a spectral model for predicting the fluorescent emission and the total reflectance of color halftones printed on optically brightened paper. By relying on extended Neugebauer models, the proposed model accounts for the attenuation by the ink halftones of both the incident exciting light in the UV wavelength range and the emerging fluorescent emission in the visible wavelength range. The total reflectance is predicted by adding the predicted fluorescent emission relative to the incident light and the pure reflectance predicted with an ink-spreading enhanced Yule-Nielsen modified Neugebauer reflectance prediction model. The predicted fluorescent emission spectrum as a function of the amounts of cyan, magenta, and yellow inks is very accurate. It can be useful to paper and ink manufacturers who would like to study in detail the contribution of the fluorescent brighteners and the attenuation of the fluorescent emission by ink halftones.

Accounting for sex differences in PTSD: A multi-variable mediation model.

Science.gov (United States)

Christiansen, Dorte M; Hansen, Maj

2015-01-01

Approximately twice as many females as males are diagnosed with posttraumatic stress disorder (PTSD). However, little is known about why females report more PTSD symptoms than males. Prior studies have generally focused on few potential mediators at a time and have often used methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually. The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. The study was a quasi-prospective questionnaire survey assessing PTSD and related variables in 73.3% of all Danish bank employees exposed to bank robbery during the period from April 2010 to April 2011. Participants filled out questionnaires 1 week (T1, N=450) and 6 months after the robbery (T2, N=368; 61.1% females). Mediation was examined using an analysis designed specifically to test a multiple mediator model. Females reported more PTSD symptoms than males and higher levels of neuroticism, depression, physical anxiety sensitivity, peritraumatic fear, horror, and helplessness (the A2 criterion), tonic immobility, panic, dissociation, negative posttraumatic cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. The findings suggest that females report more PTSD symptoms because they experience higher levels of associated risk factors. The results are relevant to other trauma populations and to other trauma-related psychiatric disorders more prevalent in females, such as depression

Scaled Model Technology for Flight Research of General Aviation Aircraft, Phase II

Data.gov (United States)

National Aeronautics and Space Administration — Our proposed future Phase II activities are aimed at developing a scientifically based "tool box" for flight research using scaled models. These tools will be of...

Analysis of a microscopic model of taking into account 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.; Tkachev, V.N.

1986-01-01

The Green's-function method has been used to obtain a general equation for the effective field in a nucleus, taking into account both 1p1h and 2p2h configurations. This equation has been used as the starting point for derivation of a previously developed microscopic model of taking 1p1h+phonon configurations into account in magic nuclei. The equation for the density matrix is analyzed in this model. It is shown that the number of quasiparticles is conserved. An equation is obtained for the effective field in the coordinate representation, which provides a formulation of the problem in the 1p1h+2p2h+continuum approximation. The equation is derived and quantitatively analyzed in the space of one-phonon states

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

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

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

Critical Limits for Hg(II) in soils, derived from chronic toxicity data

International Nuclear Information System (INIS)

Tipping, E.; Lofts, S.; Hooper, H.; Frey, B.; Spurgeon, D.; Svendsen, C.

2010-01-01

Published chronic toxicity data for Hg(II) added to soils were assembled and evaluated to produce a data set comprising 52 chronic end-points, five each for plants and invertebrates and 42 for microbes. With end-points expressed in terms of added soil Hg(II) contents, Critical Limits were derived from the 5th percentiles of species sensitivity distributions, values of 0.13 μg (g soil) -1 and 3.3 μg (g soil organic matter) -1 being obtained. The latter value exceeds the currently recommended Critical Limit, used to determine Hg(II) Critical Loads in Europe, of 0.5 μg (g soil organic matter) -1 . We also applied the WHAM/Model VI chemical speciation model to estimate concentrations of Hg 2+ in soil solution, and derived an approximate Critical Limit Function (CLF) that includes pH; log [Hg 2+ ] crit = -2.15 pH -17.10. Because they take soil properties into account, the soil organic matter-based limit and the CLF provide the best assessment of toxic threat for different soils. For differing representative soils, each predicts a range of up to 100-fold in the dry weight-based content of mercury that corresponds to the Critical Limit. - Published laboratory toxicity data and chemical speciation modelling are used to derive Critical Limits expressed as either soil Hg(II) content or Hg 2+ concentration.

Accounting for imperfect forward modeling in geophysical inverse problems — Exemplified for crosshole tomography

DEFF Research Database (Denmark)

Hansen, Thomas Mejer; Cordua, Knud Skou; Holm Jacobsen, Bo

2014-01-01

forward models, can be more than an order of magnitude larger than the measurement uncertainty. We also found that the modeling error is strongly linked to the spatial variability of the assumed velocity field, i.e., the a priori velocity model.We discovered some general tools by which the modeling error...... synthetic ground-penetrating radar crosshole tomographic inverse problems. Ignoring the modeling error can lead to severe artifacts, which erroneously appear to be well resolved in the solution of the inverse problem. Accounting for the modeling error leads to a solution of the inverse problem consistent...

Equilibrium and kinetic modelling of Cd(II) biosorption by algae Gelidium and agar extraction algal waste.

Science.gov (United States)

Vilar, Vítor J P; Botelho, Cidália M S; Boaventura, Rui A R

2006-01-01

In this study an industrial algal waste from agar extraction has been used as an inexpensive and effective biosorbent for cadmium (II) removal from aqueous solutions. This biosorbent was compared with the algae Gelidium itself, which is the raw material for agar extraction. Equilibrium data follow both Langmuir and Redlich-Peterson models. The parameters of Langmuir equilibrium model are q(max)=18.0 mgg(-1), b=0.19 mgl(-1) and q(max)=9.7 mgg(-1), b=0.16 mgl(-1), respectively for Gelidium and the algal waste. Kinetic experiments were conducted at initial Cd(II) concentrations in the range 6-91 mgl(-1). Data were fitted to pseudo-first- and second-order Lagergren models. For an initial Cd(II) concentration of 91 mgl(-1) the parameters of the pseudo-first-order Lagergren model are k(1,ads)=0.17 and 0.87 min(-1); q(eq)=16.3 and 8.7 mgg(-1), respectively, for Gelidium and algal waste. Kinetic constants vary with the initial metal concentration. The adsorptive behaviour of biosorbent particles was modelled using a batch reactor mass transfer kinetic model. The model successfully predicts Cd(II) concentration profiles and provides significant insights on the biosorbents performance. The homogeneous diffusivity, D(h), is in the range 0.5-2.2 x10(-8) and 2.1-10.4 x10(-8)cm(2)s(-1), respectively, for Gelidium and algal waste.

Accrual based accounting implementation: An approach for modelling major decisions

Directory of Open Access Journals (Sweden)

Ratno Agriyanto

2016-12-01

Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

Science.gov (United States)

The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

Analysis of the microscopic model taking into account of the 2p2h configurations

International Nuclear Information System (INIS)

Kamerdzhiev, S.P.; Tkachev, V.N.

1986-01-01

A general equation for the effective field inside the nucleus, which takes into account both 1p1h and 2p2h configurations, is derived by the Green function method. This equation is used as a starting point to derive the previously developed microscopic model for account of the > configurations in magic nuclei. The equations for the density matrix are analyzed in this model. It is shown that the quasiparticle number conservation law is valid. The equation for the effective field is written in the coordinate representation. As a result, the problem acquires the formulation in the > approximation. The equation in the space of one-phonon states is derived and quantitatively analyzed

Assimilation of tourism satellite accounts and applied general equilibrium models to inform tourism policy analysis

OpenAIRE

Rossouw, Riaan; Saayman, Melville

2011-01-01

Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...

Micellar effect on metal-ligand complexes of Co(II, Ni(II, Cu(II and Zn(II with citric acid

Directory of Open Access Journals (Sweden)

Nageswara Rao Gollapalli

2009-12-01

Full Text Available Chemical speciation of citric acid complexes of Co(II, Ni(II, Cu(II and Zn(II was investigated pH-metrically in 0.0-2.5% anionic, cationic and neutral micellar media. The primary alkalimetric data were pruned with SCPHD program. The existence of different binary species was established from modeling studies using the computer program MINIQUAD75. Alkalimetric titrations were carried out in different relative concentrations (M:L:X = 1:2:5, 1:3:5, 1:5:3 of metal (M to citric acid. The selection of best chemical models was based on statistical parameters and residual analysis. The species detected were MLH, ML2, ML2H and ML2H2. The trend in variation of stability constants with change in mole fraction of the medium is explained on the basis of electrostatic and non-electrostatic forces. Distributions of the species with pH at different compositions of micellar media are also presented.

Evaluating the predictive abilities of community occupancy models using AUC while accounting for imperfect detection

Science.gov (United States)

Zipkin, Elise F.; Grant, Evan H. Campbell; Fagan, William F.

2012-01-01

The ability to accurately predict patterns of species' occurrences is fundamental to the successful management of animal communities. To determine optimal management strategies, it is essential to understand species-habitat relationships and how species habitat use is related to natural or human-induced environmental changes. Using five years of monitoring data in the Chesapeake and Ohio Canal National Historical Park, Maryland, USA, we developed four multi-species hierarchical models for estimating amphibian wetland use that account for imperfect detection during sampling. The models were designed to determine which factors (wetland habitat characteristics, annual trend effects, spring/summer precipitation, and previous wetland occupancy) were most important for predicting future habitat use. We used the models to make predictions of species occurrences in sampled and unsampled wetlands and evaluated model projections using additional data. Using a Bayesian approach, we calculated a posterior distribution of receiver operating characteristic area under the curve (ROC AUC) values, which allowed us to explicitly quantify the uncertainty in the quality of our predictions and to account for false negatives in the evaluation dataset. We found that wetland hydroperiod (the length of time that a wetland holds water) as well as the occurrence state in the prior year were generally the most important factors in determining occupancy. The model with only habitat covariates predicted species occurrences well; however, knowledge of wetland use in the previous year significantly improved predictive ability at the community level and for two of 12 species/species complexes. Our results demonstrate the utility of multi-species models for understanding which factors affect species habitat use of an entire community (of species) and provide an improved methodology using AUC that is helpful for quantifying the uncertainty in model predictions while explicitly accounting for

Flux expulsion and trapping in rotating discs of type II superconductors

International Nuclear Information System (INIS)

Boyer, R.; Leblanc, M.A.R.

1977-01-01

The magnetic flux rotating in step with a type II superconducting disc is measured with orthogonal pick up coils for various previous magnetic histories vs H 0 applied at right angles to the axis of rotation. For some initial magnetic states, flux expulsion, independent of the rate of rotation, occurs during the initial rotation. A simple model where flux lines leave the specimen against the magnetic pressure in the active region accounts for the observations. (author)

Cost accounting models used for price-setting of health services: an international review.

Science.gov (United States)

Raulinajtys-Grzybek, Monika

2014-12-01

The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Visual imagery and the user model applied to fuel handling at EBR-II

International Nuclear Information System (INIS)

Brown-VanHoozer, S.A.

1995-01-01

The material presented in this paper is based on two studies involving visual display designs and the user's perspective model of a system. The studies involved a methodology known as Neuro-Linguistic Programming (NLP), and its use in expanding design choices which included the ''comfort parameters'' and ''perspective reality'' of the user's model of the world. In developing visual displays for the EBR-II fuel handling system, the focus would be to incorporate the comfort parameters that overlap from each of the representation systems: visual, auditory and kinesthetic then incorporate the comfort parameters of the most prominent group of the population, and last, blend in the other two representational system comfort parameters. The focus of this informal study was to use the techniques of meta-modeling and synesthesia to develop a virtual environment that closely resembled the operator's perspective of the fuel handling system of Argonne's Experimental Breeder Reactor - II. An informal study was conducted using NLP as the behavioral model in a v reality (VR) setting

Directional harmonic theory: a computational Gestalt model to account for illusory contour and vertex formation.

Science.gov (United States)

Lehar, Steven

2003-01-01

Visual illusions and perceptual grouping phenomena offer an invaluable tool for probing the computational mechanism of low-level visual processing. Some illusions, like the Kanizsa figure, reveal illusory contours that form edges collinear with the inducing stimulus. This kind of illusory contour has been modeled by neural network models by way of cells equipped with elongated spatial receptive fields designed to detect and complete the collinear alignment. There are, however, other illusory groupings which are not so easy to account for in neural network terms. The Ehrenstein illusion exhibits an illusory contour that forms a contour orthogonal to the stimulus instead of collinear with it. Other perceptual grouping effects reveal illusory contours that exhibit a sharp corner or vertex, and still others take the form of vertices defined by the intersection of three, four, or more illusory contours that meet at a point. A direct extension of the collinear completion models to account for these phenomena tends towards a combinatorial explosion, because it would suggest cells with specialized receptive fields configured to perform each of those completion types, each of which would have to be replicated at every location and every orientation across the visual field. These phenomena therefore challenge the adequacy of the neural network approach to account for these diverse perceptual phenomena. I have proposed elsewhere an alternative paradigm of neurocomputation in the harmonic resonance theory (Lehar 1999, see website), whereby pattern recognition and completion are performed by spatial standing waves across the neural substrate. The standing waves perform a computational function analogous to that of the spatial receptive fields of the neural network approach, except that, unlike that paradigm, a single resonance mechanism performs a function equivalent to a whole array of spatial receptive fields of different spatial configurations and of different orientations

SEBAL-A: A Remote Sensing ET Algorithm that Accounts for Advection with Limited Data. Part II: Test for Transferability

Directory of Open Access Journals (Sweden)

Mcebisi Mkhwanazi

2015-11-01

Full Text Available Because the Surface Energy Balance Algorithm for Land (SEBAL tends to underestimate ET when there is advection, the model was modified by incorporating an advection component as part of the energy usable for crop evapotranspiration (ET. The modification involved the estimation of advected energy, which required the development of a wind function. In Part I, the modified SEBAL model (SEBAL-A was developed and validated on well-watered alfalfa of a standard height of 40–60 cm. In this Part II, SEBAL-A was tested on different crops and irrigation treatments in order to determine its performance under varying conditions. The crops used for the transferability test were beans (Phaseolus vulgaris L., wheat (Triticum aestivum L. and corn (Zea mays L.. The estimated ET using SEBAL-A was compared to actual ET measured using a Bowen Ratio Energy Balance (BREB system. Results indicated that SEBAL-A estimated ET fairly well for beans and wheat, only showing some slight underestimation of a Mean Bias Error (MBE of −0.7 mm·d−1 (−11.3%, a Root Mean Square Error (RMSE of 0.82 mm·d−1 (13.9% and a Nash Sutcliffe Coefficient of Efficiency (NSCE of 0.64. On corn, SEBAL-A resulted in an ET estimation error MBE of −0.7 mm·d−1 (−9.9%, a RMSE of 1.59 mm·d−1 (23.1% and NSCE = 0.24. This result shows an improvement on the original SEBAL model, which for the same data resulted in an ET MBE of −1.4 mm·d−1 (−20.4%, a RMSE of 1.97 mm·d−1 (28.8% and a NSCE of −0.18. When SEBAL-A was tested on only fully irrigated corn, it performed well, resulting in no bias, i.e., MBE of 0.0 mm·d−1; RMSE of 0.78 mm·d−1 (10.7% and NSCE of 0.82. The SEBAL-A model showed less or no improvement on corn that was either water-stressed or at early stages of growth. The errors incurred under these conditions were not due to advection not accounted for but rather were due to the nature of SEBAL and SEBAL-A being single-source energy balance models and

(II) COMPLEX COMPOUND

African Journals Online (AJOL)

user

electrochemical sensors, as well as in various chromatographic ... were carried out using Jenway pH meter Model 3320 and a conductivity ... Figure 1: the proposed molecular structure of the copper (II) Schiff base complex. M = Cu (II) or Mn (II).

A mixed multiscale model better accounting for the cross term of the subgrid-scale stress and for backscatter

Science.gov (United States)

Thiry, Olivier; Winckelmans, Grégoire

2016-02-01

In the large-eddy simulation (LES) of turbulent flows, models are used to account for the subgrid-scale (SGS) stress. We here consider LES with "truncation filtering only" (i.e., that due to the LES grid), thus without regular explicit filtering added. The SGS stress tensor is then composed of two terms: the cross term that accounts for interactions between resolved scales and unresolved scales, and the Reynolds term that accounts for interactions between unresolved scales. Both terms provide forward- (dissipation) and backward (production, also called backscatter) energy transfer. Purely dissipative, eddy-viscosity type, SGS models are widely used: Smagorinsky-type models, or more advanced multiscale-type models. Dynamic versions have also been developed, where the model coefficient is determined using a dynamic procedure. Being dissipative by nature, those models do not provide backscatter. Even when using the dynamic version with local averaging, one typically uses clipping to forbid negative values of the model coefficient and hence ensure the stability of the simulation; hence removing the backscatter produced by the dynamic procedure. More advanced SGS model are thus desirable, and that better conform to the physics of the true SGS stress, while remaining stable. We here investigate, in decaying homogeneous isotropic turbulence, and using a de-aliased pseudo-spectral method, the behavior of the cross term and of the Reynolds term: in terms of dissipation spectra, and in terms of probability density function (pdf) of dissipation in physical space: positive and negative (backscatter). We then develop a new mixed model that better accounts for the physics of the SGS stress and for the backscatter. It has a cross term part which is built using a scale-similarity argument, further combined with a correction for Galilean invariance using a pseudo-Leonard term: this is the term that also does backscatter. It also has an eddy-viscosity multiscale model part that

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumntation, and measurement techniques in fuel fabrication facilities, P.O.1236909. Final report

International Nuclear Information System (INIS)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-12-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. Some of the material included has appeared elswhere and it has been summarized. An extensive bibliography is included. A spcific example of application of the accountability methods to a model fuel fabrication facility which is based on the Westinghouse Anderson design

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumntation, and measurement techniques in fuel fabrication facilities, P. O. 1236909. Final report

Energy Technology Data Exchange (ETDEWEB)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-12-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. Some of the material included has appeared elswhere and it has been summarized. An extensive bibliography is included. A spcific example of application of the accountability methods to a model fuel fabrication facility which is based on the Westinghouse Anderson design.

A multiscale active structural model of the arterial wall accounting for smooth muscle dynamics.

Science.gov (United States)

Coccarelli, Alberto; Edwards, David Hughes; Aggarwal, Ankush; Nithiarasu, Perumal; Parthimos, Dimitris

2018-02-01

Arterial wall dynamics arise from the synergy of passive mechano-elastic properties of the vascular tissue and the active contractile behaviour of smooth muscle cells (SMCs) that form the media layer of vessels. We have developed a computational framework that incorporates both these components to account for vascular responses to mechanical and pharmacological stimuli. To validate the proposed framework and demonstrate its potential for testing hypotheses on the pathogenesis of vascular disease, we have employed a number of pharmacological probes that modulate the arterial wall contractile machinery by selectively inhibiting a range of intracellular signalling pathways. Experimental probes used on ring segments from the rabbit central ear artery are: phenylephrine, a selective α 1-adrenergic receptor agonist that induces vasoconstriction; cyclopiazonic acid (CPA), a specific inhibitor of sarcoplasmic/endoplasmic reticulum Ca 2+ -ATPase; and ryanodine, a diterpenoid that modulates Ca 2+ release from the sarcoplasmic reticulum. These interventions were able to delineate the role of membrane versus intracellular signalling, previously identified as main factors in smooth muscle contraction and the generation of vessel tone. Each SMC was modelled by a system of nonlinear differential equations that account for intracellular ionic signalling, and in particular Ca 2+ dynamics. Cytosolic Ca 2+ concentrations formed the catalytic input to a cross-bridge kinetics model. Contractile output from these cellular components forms the input to the finite-element model of the arterial rings under isometric conditions that reproduces the experimental conditions. The model does not account for the role of the endothelium, as the nitric oxide production was suppressed by the action of L-NAME, and also due to the absence of shear stress on the arterial ring, as the experimental set-up did not involve flow. Simulations generated by the integrated model closely matched experimental

Biokinetic modelling development and analysis of arsenic dissolution into the gastrointestinal tract using SAAM II

Science.gov (United States)

Perama, Yasmin Mohd Idris; Siong, Khoo Kok

2018-04-01

A mathematical model comprising 8 compartments were designed to describe the kinetic dissolution of arsenic (As) from water leach purification (WLP) waste samples ingested into the gastrointestinal system. A totally reengineered software system named Simulation, Analysis and Modelling II (SAAM II) was employed to aid in the experimental design and data analysis. As a powerful tool that creates, simulate and analyze data accurately and rapidly, SAAM II computationally creates a system of ordinary differential equations according to the specified compartmental model structure and simulates the solutions based upon the parameter and model inputs provided. The experimental design of in vitro DIN approach was applied to create an artificial gastric and gastrointestinal fluids. These synthetic fluids assay were produced to determine the concentrations of As ingested into the gastrointestinal tract. The model outputs were created based upon the experimental inputs and the recommended fractional transfer rates parameter. As a result, the measured and predicted As concentrations in gastric fluids were much similar against the time of study. In contrast, the concentrations of As in the gastrointestinal fluids were only similar during the first hour and eventually started decreasing until the fifth hours of study between the measured and predicted values. This is due to the loss of As through the fractional transfer rates of q2 compartment to corresponding compartments of q3 and q5 which are involved with excretion and distribution to the whole body, respectively. The model outputs obtained after best fit to the data were influenced significantly by the fractional transfer rates between each compartment. Therefore, a series of compartmental model created with the association of fractional transfer rates parameter with the aid of SAAM II provides better estimation that simulate the kinetic behavior of As ingested into the gastrointestinal system.

Optogenetic Stimulation Shifts the Excitability of Cerebral Cortex from Type I to Type II: Oscillation Onset and Wave Propagation.

Directory of Open Access Journals (Sweden)

Stewart Heitmann

2017-01-01

Full Text Available Constant optogenetic stimulation targeting both pyramidal cells and inhibitory interneurons has recently been shown to elicit propagating waves of gamma-band (40-80 Hz oscillations in the local field potential of non-human primate motor cortex. The oscillations emerge with non-zero frequency and small amplitude-the hallmark of a type II excitable medium-yet they also propagate far beyond the stimulation site in the manner of a type I excitable medium. How can neural tissue exhibit both type I and type II excitability? We investigated the apparent contradiction by modeling the cortex as a Wilson-Cowan neural field in which optogenetic stimulation was represented by an external current source. In the absence of any external current, the model operated as a type I excitable medium that supported propagating waves of gamma oscillations similar to those observed in vivo. Applying an external current to the population of inhibitory neurons transformed the model into a type II excitable medium. The findings suggest that cortical tissue normally operates as a type I excitable medium but it is locally transformed into a type II medium by optogenetic stimulation which predominantly targets inhibitory neurons. The proposed mechanism accounts for the graded emergence of gamma oscillations at the stimulation site while retaining propagating waves of gamma oscillations in the non-stimulated tissue. It also predicts that gamma waves can be emitted on every second cycle of a 100 Hz oscillation. That prediction was subsequently confirmed by re-analysis of the neurophysiological data. The model thus offers a theoretical account of how optogenetic stimulation alters the excitability of cortical neural fields.

IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

Directory of Open Access Journals (Sweden)

Luminita Rus

2014-07-01

Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

Multi-metals column adsorption of lead(II), cadmium(II) and manganese(II) onto natural bentonite clay.

Science.gov (United States)

Alexander, Jock Asanja; Surajudeen, Abdulsalam; Aliyu, El-Nafaty Usman; Omeiza, Aroke Umar; Zaini, Muhammad Abbas Ahmad

2017-10-01

The present work was aimed at evaluating the multi-metals column adsorption of lead(II), cadmium(II) and manganese(II) ions onto natural bentonite. The bentonite clay adsorbent was characterized for physical and chemical properties using X-ray diffraction, X-ray fluorescence, Brunauer-Emmett-Teller surface area and cation exchange capacity. The column performance was evaluated using adsorbent bed height of 5.0 cm, with varying influent concentrations (10 mg/L and 50 mg/L) and flow rates (1.4 mL/min and 2.4 mL/min). The result shows that the breakthrough time for all metal ions ranged from 50 to 480 minutes. The maximum adsorption capacity was obtained at initial concentration of 10 mg/L and flow rate of 1.4 mL/min, with 2.22 mg/g of lead(II), 1.71 mg/g of cadmium(II) and 0.37 mg/g of manganese(II). The order of metal ions removal by natural bentonite is lead(II) > cadmium(II) > manganese(II). The sorption performance and the dynamic behaviour of the column were predicted using Adams-Bohart, Thomas, and Yoon-Nelson models. The linear regression analysis demonstrated that the Thomas and Yoon-Nelson models fitted well with the column adsorption data for all metal ions. The natural bentonite was effective for the treatment of wastewater laden with multi-metals, and the process parameters obtained from this work can be used at the industrial scale.

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.

Accrual based accounting implementation: An approach for modelling major decisions

OpenAIRE

Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

2016-01-01

Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

HB-Line Material Control and Accountability Measurements at SRS

International Nuclear Information System (INIS)

Casella, V.R.

2003-01-01

Presently, HB-Line work at the Savannah River Site consists primarily of the stabilization and packaging of nuclear materials for storage and the characterization of materials for disposition in H-Area. In order to ensure compliance with Material Control and Accountability (MC and A) Regulations, accountability measurements are performed throughout the HB-Line processes. Accountability measurements are used to keep track of the nuclear material inventory by constantly updating the amount of material in the MBAs (Material Balance Area) and sub-MBAs. This is done by subtracting the amount of accountable material that is added to a process and by adding the amount of accountable material that is put back in storage. A Physical Inventory is taken and compared to the ''Book Value'' listed in the Nuclear Material Accounting System. The difference (BPID) in the Book Inventory minus the Physical Inventory of a sub-account for bulk material must agree within the measurement errors combined in quadrature to provide assurance that nuclear material is accounted for. This work provides an overview of HB-Line processes and accountability measurements. The Scrap Recovery Line and Neptunium-237/Plutonium-239 Oxide Line are described and sampling and analyses for Phase II are provided. Recommendations for improvements are provided to improve efficiency and cost effectiveness

Atucha II NPP full scope simulator modelling with the thermal hydraulic code TRACRT

International Nuclear Information System (INIS)

Alonso, Pablo Rey; Ruiz, Jose Antonio; Rivero, Norberto

2011-01-01

In February 2010 NA-SA (Nucleoelectrica Argentina S.A.) awarded Tecnatom the Atucha II full scope simulator project. NA-SA is a public company owner of the Argentinean nuclear power plants. Atucha II is due to enter in operation shortly. Atucha II NPP is a PHWR type plant cooled by the water of the Parana River and has the same design as the Atucha I unit, doubling its power capacity. Atucha II will produce 745 MWe utilizing heavy water as coolant and moderator, and natural uranium as fuel. A plant singular feature is the permanent core refueling. TRAC R T is the first real time thermal hydraulic six-equations code used in the training simulation industry for NSSS modeling. It is the result from adapting to real time the best estimate code TRACG. TRAC R T is based on first principle conservation equations for mass, energy and momentum for liquid and steam phases, with two phase flows under non homogeneous and non equilibrium conditions. At present, it has been successfully implemented in twelve full scope replica simulators in different training centers throughout the world. To ease the modeling task, TRAC R T includes a graphical pre-processing tool designed to optimize this process and alleviate the burden of entering alpha numerical data in an input file. (author)

Scrutinizing the alignment limit in two-Higgs-doublet models. II. mH=125 GeV

Science.gov (United States)

Bernon, Jérémy; Gunion, John F.; Haber, Howard E.; Jiang, Yun; Kraml, Sabine

2016-02-01

In the alignment limit of a multidoublet Higgs sector, one of the Higgs mass eigenstates aligns in field space with the direction of the scalar field vacuum expectation values, and its couplings approach those of the Standard Model (SM) Higgs boson. We consider C P -conserving two-Higgs-doublet models (2HDMs) of type I and type II near the alignment limit in which the heavier of the two C P -even Higgs bosons, H , is the SM-like state observed with a mass of 125 GeV, and the couplings of H to gauge bosons approach those of the SM. We review the theoretical structure and analyze the phenomenological implications of this particular realization of the alignment limit, where decoupling of the extra states cannot occur given that the lighter C P -even state h must, by definition, have a mass below 125 GeV. For the numerical analysis, we perform scans of the 2HDM parameter space employing the software packages 2hdmc and lilith, taking into account all relevant pre-LHC constraints, constraints from the measurements of the 125 GeV Higgs signal at the LHC, as well as the most recent limits coming from searches for other Higgs-like states. Implications for Run 2 at the LHC, including expectations for observing the other scalar states, are also discussed.

Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.

Science.gov (United States)

1985-12-01

RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David

Computer modelling of structures with account of the construction stages and the time dependent material properties

Directory of Open Access Journals (Sweden)

Traykov Alexander

2015-01-01

Full Text Available Numerical studies are performed on computer models taking into account the stages of construction and time dependent material properties defined in two forms. A 2D model of three storey two spans frame is created. The first form deals with material defined in the usual design practice way - without taking into account the time dependent properties of the concrete. The second form creep and shrinkage of the concrete are taken into account. Displacements and internal forces in specific elements and sections are reported. The influence of the time dependent material properties on the displacement and the internal forces in the main structural elements is tracked down. The results corresponding to the two forms of material definition are compared together as well as with the results obtained by the usual design calculations. Conclusions on the influence of the concrete creep and shrinkage during the construction towards structural behaviour are made.

Kinetic study on adsorption of Cr(VI), Ni(II), Cd(II) and Pb(II) ions from aqueous solutions using activated carbon prepared from Cucumis melo peel

Science.gov (United States)

Manjuladevi, M.; Anitha, R.; Manonmani, S.

2018-03-01

The adsorption of Cr(VI), Ni(II), Cd(II) and Pb(II), ions from aqueous solutions by Cucumis melo peel-activated carbon was investigated under laboratory conditions to assess its potential in removing metal ions. The adsorption behavior of metal ions onto CMAC was analyzed with Elovich, intra-particle diffusion rate equations and pseudo-first-order model. The rate constant of Elovich and intra-particle diffusion on CMAC increased in the sequence of Cr(VI) > Ni(II) > Cd(II) > Pb(II). According to the regression coefficients, it was observed that the kinetic adsorption data can fit better by the pseudo-first-order model compared to the second-order Lagergren's model with R 2 > 0.957. The maximum adsorption of metal ions onto the CMAC was found to be 97.95% for Chromium(VI), 98.78% for Ni(II), 98.55% for Pb(II) and 97.96% for Cd(II) at CMAC dose of 250 mg. The adsorption capacities followed the sequence Ni(II) ≈ Pb(II) > Cr(VI) ≈ Cd(II) and Ni(II) > Pb(II) > Cd(II) > Cr(VI). The optimum adsorption conditions selected were adsorbent dosage of 250 mg, pH of 3.0 for Cr(VI) and 6.0 for Ni(II), Cd(II) and Pb(II), adsorption concentration of 250 mg/L and contact time of 180.

An agent-based simulation model to study accountable care organizations.

Science.gov (United States)

Liu, Pai; Wu, Shinyi

2016-03-01

Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions.

Transport with Astra in TJ-II; Transporte con Astra en TJ-II

Energy Technology Data Exchange (ETDEWEB)

Lopez-Bruna, D; Castejon, F; Fontdecaba, J M

2004-07-01

This report describes the adaptation of the numerical transport shell ASTRA for performing plasma calculations in the TJ-II stellarator device. Firstly, an approximation to the TJ-II geometry is made and a simple transport model is shared with two other codes in order to compare these codes (PROCTR, PRETOR-Stellarator) with ASTRA as calculation tool for TJ-II plasmas are provided: interpretative and predictive transport. The first consists in estimating the transport coefficients from real experimental data, thes being taken from three TJ-II discharges. The predictive facet is illustrated using a model that is able to includes self-consistently thedynamics of transport barriers. The report includes this model, written in the ASTRA programming language, to illustrate the use of ASTRA. (Author) 26 refs.

An Analysis Plan for the ARCOMS II (Armor Combat Operations Model Support II) Experiment.

Science.gov (United States)

1983-06-01

In order to facilitate Armor Combat Modeling, the data analysis shculd focus upon the methods which transform the data intc descriptive or predictive ...discussed in Chapter III tc predict the Farameter for probability of detection in time ŕt. This should be compared with the results of the N.4gh -t Vision...J 6A 46.) I-I 0 f U-CL 0~ z o -Z 06 09 03 v 0 0 SJldnYS 10 ON Ipgr Cp o LSTm n at emn itgas 4AA rI z ;A (AZ - 090.0 UlA0 -O ON 404 Fiur CAd &P CC

Accounting comparability and the accuracy of peer-based valuation models

NARCIS (Netherlands)

Young, S.; Zeng, Y.

2015-01-01

We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002, Journal of Accounting Research), we demonstrate how enhanced accounting comparability leads to better peer-based

Accounting for sex differences in PTSD: A multi-variable mediation model

Directory of Open Access Journals (Sweden)

Dorte M. Christiansen

2015-01-01

Full Text Available Background: Approximately twice as many females as males are diagnosed with posttraumatic stress disorder (PTSD. However, little is known about why females report more PTSD symptoms than males. Prior studies have generally focused on few potential mediators at a time and have often used methods that were not ideally suited to test for mediation effects. Prior research has identified a number of individual risk factors that may contribute to sex differences in PTSD severity, although these cannot fully account for the increased symptom levels in females when examined individually. Objective: The present study is the first to systematically test the hypothesis that a combination of pre-, peri-, and posttraumatic risk factors more prevalent in females can account for sex differences in PTSD severity. Method: The study was a quasi-prospective questionnaire survey assessing PTSD and related variables in 73.3% of all Danish bank employees exposed to bank robbery during the period from April 2010 to April 2011. Participants filled out questionnaires 1 week (T1, N=450 and 6 months after the robbery (T2, N=368; 61.1% females. Mediation was examined using an analysis designed specifically to test a multiple mediator model. Results: Females reported more PTSD symptoms than males and higher levels of neuroticism, depression, physical anxiety sensitivity, peritraumatic fear, horror, and helplessness (the A2 criterion, tonic immobility, panic, dissociation, negative posttraumatic cognitions about self and the world, and feeling let down. These variables were included in the model as potential mediators. The combination of risk factors significantly mediated the association between sex and PTSD severity, accounting for 83% of the association. Conclusions: The findings suggest that females report more PTSD symptoms because they experience higher levels of associated risk factors. The results are relevant to other trauma populations and to other trauma

Apolipoprotein C-II and C-III metabolism in a kindred of familial hypobetalipoproteinemia

International Nuclear Information System (INIS)

Malmendier, C.L.; Delcroix, C.; Lontie, J.F.; Dubois, D.Y.

1991-01-01

Three affected members of a kindred with asymptomatic hypobetalipoproteinemia (HBL) showed low levels of triglycerides, low-density lipoprotein (LDL)-cholesterol, and apolipoproteins (apo) B, C-II, and C-III. Turnover of iodine-labeled apo C-II and apo C-III associated in vitro to plasma lipoproteins was studied after intravenous injection. Radioactivity in plasma and lipoproteins (95% recovered in high-density lipoprotein [HDL] density range) and in 24-hour urine samples was observed for 16 days. A parallelism of the slowest slopes of plasma decay curves was observed between apo C-II and apo C-III, indicating a partial common catabolic route. Urine/plasma radioactivity ratio (U/P) varied with time, suggesting heterogeneity of metabolic pathways. A new compartmental model using the SAAM program was built, not only fitting simultaneously plasma and urine data, but also taking into account the partial common metabolism of lipoprotein particles (LP) containing apo C-II and apo C-III. The low apo C-II and C-III plasma concentrations observed in HBL compared with normal resulted from both an increased catabolism and a reduced synthesis, these changes being more marked for apo C-III. The modifications in the rate constants of the different pathways calculated from the new model are in favor of an increased direct removal of particles following the fast pathway, likely in the very-low-density lipoprotein (VLDL) density range

Modelling the Galactic bar using OGLE-II red clump giant stars

NARCIS (Netherlands)

Rattenbury, Nicholas J.; Mao, Shude; Sumi, Takahiro; Smith, Martin C.

2007-01-01

Red clump giant (RCG) stars can be used as distance indicators to trace the mass distribution of the Galactic bar. We use RCG stars from 44 bulge fields from the OGLE-II microlensing collaboration data base to constrain analytic triaxial models for the Galactic bar. We find the bar major-axis is

Critical Limits for Hg(II) in soils, derived from chronic toxicity data

Energy Technology Data Exchange (ETDEWEB)

Tipping, E., E-mail: et@ceh.ac.u [Centre for Ecology and Hydrology, Lancaster Environment Centre, Library Avenue, Bailrigg, Lancaster LA1 4AP (United Kingdom); Lofts, S. [Centre for Ecology and Hydrology, Lancaster Environment Centre, Library Avenue, Bailrigg, Lancaster LA1 4AP (United Kingdom); Hooper, H. [Centre for Ecology and Hydrology, Wallingford, OX10 8BB (United Kingdom); Frey, B. [Swiss Federal Research Institute WSL, 8903 Birmensdorf (Switzerland); Spurgeon, D.; Svendsen, C. [Centre for Ecology and Hydrology, Wallingford, OX10 8BB (United Kingdom)

2010-07-15

Published chronic toxicity data for Hg(II) added to soils were assembled and evaluated to produce a data set comprising 52 chronic end-points, five each for plants and invertebrates and 42 for microbes. With end-points expressed in terms of added soil Hg(II) contents, Critical Limits were derived from the 5th percentiles of species sensitivity distributions, values of 0.13 {mu}g (g soil){sup -1} and 3.3 {mu}g (g soil organic matter){sup -1} being obtained. The latter value exceeds the currently recommended Critical Limit, used to determine Hg(II) Critical Loads in Europe, of 0.5 {mu}g (g soil organic matter){sup -1}. We also applied the WHAM/Model VI chemical speciation model to estimate concentrations of Hg{sup 2+} in soil solution, and derived an approximate Critical Limit Function (CLF) that includes pH; log [Hg{sup 2+}]{sub crit} = -2.15 pH -17.10. Because they take soil properties into account, the soil organic matter-based limit and the CLF provide the best assessment of toxic threat for different soils. For differing representative soils, each predicts a range of up to 100-fold in the dry weight-based content of mercury that corresponds to the Critical Limit. - Published laboratory toxicity data and chemical speciation modelling are used to derive Critical Limits expressed as either soil Hg(II) content or Hg{sup 2+} concentration.

Air quality modeling for accountability research: Operational, dynamic, and diagnostic evaluation

Science.gov (United States)

Henneman, Lucas R. F.; Liu, Cong; Hu, Yongtao; Mulholland, James A.; Russell, Armistead G.

2017-10-01

Photochemical grid models play a central role in air quality regulatory frameworks, including in air pollution accountability research, which seeks to demonstrate the extent to which regulations causally impacted emissions, air quality, and public health. There is a need, however, to develop and demonstrate appropriate practices for model application and evaluation in an accountability framework. We employ a combination of traditional and novel evaluation techniques to assess four years (2001-02, 2011-12) of simulated pollutant concentrations across a decade of major emissions reductions using the Community Multiscale Air Quality (CMAQ) model. We have grouped our assessments in three categories: Operational evaluation investigates how well CMAQ captures absolute concentrations; dynamic evaluation investigates how well CMAQ captures changes in concentrations across the decade of changing emissions; diagnostic evaluation investigates how CMAQ attributes variability in concentrations and sensitivities to emissions between meteorology and emissions, and how well this attribution compares to empirical statistical models. In this application, CMAQ captures O3 and PM2.5 concentrations and change over the decade in the Eastern United States similarly to past CMAQ applications and in line with model evaluation guidance; however, some PM2.5 species-EC, OC, and sulfate in particular-exhibit high biases in various months. CMAQ-simulated PM2.5 has a high bias in winter months and low bias in the summer, mainly due to a high bias in OC during the cold months and low bias in OC and sulfate during the summer. Simulated O3 and PM2.5 changes across the decade have normalized mean bias of less than 2.5% and 17%, respectively. Detailed comparisons suggest biased EC emissions, negative wintertime SO42- sensitivities to mobile source emissions, and incomplete capture of OC chemistry in the summer and winter. Photochemical grid model-simulated O3 and PM2.5 responses to emissions and

Material Protection, Accounting, and Control Technologies (MPACT): Modeling and Simulation Roadmap

Energy Technology Data Exchange (ETDEWEB)

Cipiti, Benjamin [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Dunn, Timothy [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Durbin, Samual [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Durkee, Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); England, Jeff [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Jones, Robert [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Ketusky, Edward [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Li, Shelly [Idaho National Lab. (INL), Idaho Falls, ID (United States); Lindgren, Eric [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Meier, David [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Miller, Michael [Idaho National Lab. (INL), Idaho Falls, ID (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Rauch, Eric Benton [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Scaglione, John [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Scherer, Carolynn P. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Sprinkle, James K. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2016-08-05

The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal. This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling. To aid in framing its long-term goal, during FY16, a modeling and simulation roadmap is being developed for three major areas of investigation: (1) radiation transport and sensors, (2) process and chemical models, and (3) shock physics and assessments. For each area, current modeling approaches are described, and gaps and needs are identified.

User Identification Using Gait Patterns on UbiFloorII

Science.gov (United States)

Yun, Jaeseok

2011-01-01

This paper presents a system of identifying individuals by their gait patterns. We take into account various distinguishable features that can be extracted from a user’s gait and then divide them into two classes: walking pattern and stepping pattern. The conditions we assume are that our target environments are domestic areas, the number of users is smaller than 10, and all users ambulate with bare feet considering the everyday lifestyle of the Korean home. Under these conditions, we have developed a system that identifies individuals’ gait patterns using our biometric sensor, UbiFloorII. We have created UbiFloorII to collect walking samples and created software modules to extract the user’s gait pattern. To identify the users based on the gait patterns extracted from walking samples over UbiFloorII, we have deployed multilayer perceptron network, a feedforward artificial neural network model. The results show that both walking pattern and stepping pattern extracted from users’ gait over the UbiFloorII are distinguishable enough to identify the users and that fusing two classifiers at the matching score level improves the recognition accuracy. Therefore, our proposed system may provide unobtrusive and automatic user identification methods in ubiquitous computing environments, particularly in domestic areas. PMID:22163758

Visual imagery and the user model applied to fuel handling at EBR-II

Energy Technology Data Exchange (ETDEWEB)

Brown-VanHoozer, S.A.

1995-06-01

The material presented in this paper is based on two studies involving visual display designs and the user`s perspective model of a system. The studies involved a methodology known as Neuro-Linguistic Programming (NLP), and its use in expanding design choices which included the ``comfort parameters`` and ``perspective reality`` of the user`s model of the world. In developing visual displays for the EBR-II fuel handling system, the focus would be to incorporate the comfort parameters that overlap from each of the representation systems: visual, auditory and kinesthetic then incorporate the comfort parameters of the most prominent group of the population, and last, blend in the other two representational system comfort parameters. The focus of this informal study was to use the techniques of meta-modeling and synesthesia to develop a virtual environment that closely resembled the operator`s perspective of the fuel handling system of Argonne`s Experimental Breeder Reactor - II. An informal study was conducted using NLP as the behavioral model in a v reality (VR) setting.

Thiol-functionalized polysilsesquioxane as efficient adsorbent for adsorption of Hg(II) and Mn(II) from aqueous solution

International Nuclear Information System (INIS)

Niu, Yuzhong; Qu, Rongjun; Liu, Xiguang; Mu, Lei; Bu, Baihui; Sun, Yuting; Chen, Hou; Meng, Yangfeng; Meng, Lina; Cheng, Lin

2014-01-01

Highlights: • PMPSQ was promising adsorbent for the removal of Hg(II) and Mn(II). • The adsorption kinetics followed the pseudo-second-order model. • The adsorption isotherms can be described by the monolayer Langmuir model. • The adsorption was controlled by film diffusion and chemical ion-exchange mechanism. - Abstract: Thiol-functionalized polysilsesquioxane was synthesized and used for the adsorption of Hg(II) and Mn(II) from aqueous solution. Results showed that the optimal pH was about 6 and 5 for Hg(II) and Mn(II), respectively. Adsorption kinetics showed that the adsorption equilibriums were established within 100 min and followed pseudo-second-order model. Adsorption isotherms revealed that the adsorption capacities increased with the increasing of temperature. The adsorption was found to be well described by the monolayer Langmuir isotherm model and took place by chemical ion-exchange mechanism. The thermodynamic properties indicated the adsorption processes were spontaneous and endothermic nature. Selectively adsorption showed that PMPSQ can selectively adsorb Hg(II) from binary ion systems in the presence of the coexistent ions Mn(II), Cu(II), Pb(II), Co(II), and Ni(II). Based on the results, it is concluded that PMPSQ had comparable high adsorption efficiency and could be potentially used for the removal of Hg(II) and Mn(II) from aqueous solution

Accounting for Water Insecurity in Modeling Domestic Water Demand

Science.gov (United States)

Galaitsis, S. E.; Huber-lee, A. T.; Vogel, R. M.; Naumova, E.

2013-12-01

Water demand management uses price elasticity estimates to predict consumer demand in relation to water pricing changes, but studies have shown that many additional factors effect water consumption. Development scholars document the need for water security, however, much of the water security literature focuses on broad policies which can influence water demand. Previous domestic water demand studies have not considered how water security can affect a population's consumption behavior. This study is the first to model the influence of water insecurity on water demand. A subjective indicator scale measuring water insecurity among consumers in the Palestinian West Bank is developed and included as a variable to explore how perceptions of control, or lack thereof, impact consumption behavior and resulting estimates of price elasticity. A multivariate regression model demonstrates the significance of a water insecurity variable for data sets encompassing disparate water access. When accounting for insecurity, the R-squaed value improves and the marginal price a household is willing to pay becomes a significant predictor for the household quantity consumption. The model denotes that, with all other variables held equal, a household will buy more water when the users are more water insecure. Though the reasons behind this trend require further study, the findings suggest broad policy implications by demonstrating that water distribution practices in scarcity conditions can promote consumer welfare and efficient water use.

An Improved Car-Following Model Accounting for Impact of Strong Wind

Directory of Open Access Journals (Sweden)

Dawei Liu

2017-01-01

Full Text Available In order to investigate the effect of strong wind on dynamic characteristic of traffic flow, an improved car-following model based on the full velocity difference model is developed in this paper. Wind force is introduced as the influence factor of car-following behavior. Among three components of wind force, lift force and side force are taken into account. The linear stability analysis is carried out and the stability condition of the newly developed model is derived. Numerical analysis is made to explore the effect of strong wind on spatial-time evolution of a small perturbation. The results show that the strong wind can significantly affect the stability of traffic flow. Driving safety in strong wind is also studied by comparing the lateral force under different wind speeds with the side friction of vehicles. Finally, the fuel consumption of vehicle in strong wind condition is explored and the results show that the fuel consumption decreased with the increase of wind speed.

Accounting for measurement error in log regression models with applications to accelerated testing.

Science.gov (United States)

Richardson, Robert; Tolley, H Dennis; Evenson, William E; Lunt, Barry M

2018-01-01

In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

Accounting for measurement error in log regression models with applications to accelerated testing.

Directory of Open Access Journals (Sweden)

Robert Richardson

Full Text Available In regression settings, parameter estimates will be biased when the explanatory variables are measured with error. This bias can significantly affect modeling goals. In particular, accelerated lifetime testing involves an extrapolation of the fitted model, and a small amount of bias in parameter estimates may result in a significant increase in the bias of the extrapolated predictions. Additionally, bias may arise when the stochastic component of a log regression model is assumed to be multiplicative when the actual underlying stochastic component is additive. To account for these possible sources of bias, a log regression model with measurement error and additive error is approximated by a weighted regression model which can be estimated using Iteratively Re-weighted Least Squares. Using the reduced Eyring equation in an accelerated testing setting, the model is compared to previously accepted approaches to modeling accelerated testing data with both simulations and real data.

MAIN COORDINATES OF ACCOUNTING PROFESSION CO-OPETITIONAL MODEL

Directory of Open Access Journals (Sweden)

MARIOARA AVRAM

2012-01-01

Full Text Available The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a vital role in modern economy, contributing to a thorough knowledge of business to improve economic performance and to resolve some of the many problems facing post-modern society. Currently, the accounting profession is characterized by the expansion of information technology, internationalization of businesses and professional specialization which has made possible the creation of several professional bodies. Against this background, it becomes urgent to discover new perspectives on strategies able to maintain and increase business success, based on the simultaneous combination of the elements of cooperation and competition, which involves a new type of relation, called by the North - American literature "co-opetition".

FASTRAN II - FATIGUE CRACK GROWTH STRUCTURAL ANALYSIS (UNIX VERSION)

Science.gov (United States)

Newman, J. C.

1994-01-01

Predictions of fatigue crack growth behavior can be made with the Fatigue Crack Growth Structural Analysis (FASTRAN II) computer program. As cyclic loads are applied to a selected crack configuration with an initial crack size, FASTRAN II predicts crack growth as a function of cyclic load history until either a desired crack size is reached or failure occurs. FASTRAN II is based on plasticity-induced crack-closure behavior of cracks in metallic materials and accounts for load-interaction effects, such as retardation and acceleration, under variable-amplitude loading. The closure model is based on the Dugdale model with modifications to allow plastically deformed material to be left along the crack surfaces as the crack grows. Plane stress and plane strain conditions, as well as conditions between these two, can be simulated in FASTRAN II by using a constraint factor on tensile yielding at the crack front to approximately account for three-dimensional stress states. FASTRAN II contains seventeen predefined crack configurations (standard laboratory fatigue crack growth rate specimens and many common crack configurations found in structures); and the user can define one additional crack configuration. The baseline crack growth rate properties (effective stress-intensity factor against crack growth rate) may be given in either equation or tabular form. For three-dimensional crack configurations, such as surface cracks or corner cracks at holes or notches, the fatigue crack growth rate properties may be different in the crack depth and crack length directions. Final failure of the cracked structure can be modelled with fracture toughness properties using either linear-elastic fracture mechanics (brittle materials), a two-parameter fracture criterion (brittle to ductile materials), or plastic collapse (extremely ductile materials). The crack configurations in FASTRAN II can be subjected to either constant-amplitude, variable-amplitude or spectrum loading. The applied

FOOD II: an interactive code for calculating concentrations of radionuclides in food products

International Nuclear Information System (INIS)

Zach, R.

1978-11-01

An interactive code, FOOD II, has been written in FORTRAN IV for the PDP 10 to allow calculation of concentrations of radionuclides in food products and internal doses to man under chronic release conditions. FOOD II uses models unchanged from a previous code, FOOD, developed at Battelle, Pacific Northwest Laboratories. The new code has different input and output features than FOOD and a number of options have been added to increase flexibility. Data files have also been updated. FOOD II takes into account contamination of vegetation by air and irrigation water containing radionuclides. Contamination can occur simultaneously by air and water. Both direct deposition of radionuclides on leaves, and their uptake from soil are possible. Also, animals may be contaminated by ingestion of vegetation and drinking water containing radionuclides. At present, FOOD II provides selection of 14 food types, 13 diets and numerous radionuclides. Provisions have been made to expand all of these categories. Six additional contaminated food products can also be entered directly into the dose model. Doses may be calculated for the total body and six internal organs. Summaries of concentrations in food products and internal doses to man can be displayed at a local terminal or at an auxiliary high-speed printer. (author)

Effect of changes over time in the performance of a customized SAPS-II model on the quality of care assessment

NARCIS (Netherlands)

Minne, Lilian; Eslami, Saeid; de Keizer, Nicolette; de Jonge, Evert; de Rooij, Sophia E.; Abu-Hanna, Ameen

2012-01-01

Purpose: The aim of our study was to explore, using an innovative method, the effect of temporal changes in the mortality prediction performance of an existing model on the quality of care assessment. The prognostic model (rSAPS-II) was a recalibrated Simplified Acute Physiology Score-II model

Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil

Directory of Open Access Journals (Sweden)

Samuel de Paiva Naves Mamede

2015-01-01

Full Text Available The proposal of this research was to investigate the association between psychological variables and academic performance of 494 students of acco unting o f a Brazilian public U niversity. W e seek , therefore, to highlight some psychological variables to understand the behavior of students of accounting courses. The instrument used for data collection was a questionnaire based on five psychological constructs: self - efficacy, self - esteem, optimism, locus of control and self - control. Regression analyses were used to identify the influence of the explanatory variables on the academic performance coefficient, with the main results showing that: (i the variable smo king has a direct impact on the academic achievement of students; (ii the academic performance of women is higher than that of men; (i ii students within the age range of 20 to 40 years have significantly lower performance than students of other age range s, and ( i v the variable experience time in accounting is related with the students' performance.

The self-consistent field model for Fermi systems with account of three-body interactions

Directory of Open Access Journals (Sweden)

Yu.M. Poluektov

2015-12-01

Full Text Available On the basis of a microscopic model of self-consistent field, the thermodynamics of the many-particle Fermi system at finite temperatures with account of three-body interactions is built and the quasiparticle equations of motion are obtained. It is shown that the delta-like three-body interaction gives no contribution into the self-consistent field, and the description of three-body forces requires their nonlocality to be taken into account. The spatially uniform system is considered in detail, and on the basis of the developed microscopic approach general formulas are derived for the fermion's effective mass and the system's equation of state with account of contribution from three-body forces. The effective mass and pressure are numerically calculated for the potential of "semi-transparent sphere" type at zero temperature. Expansions of the effective mass and pressure in powers of density are obtained. It is shown that, with account of only pair forces, the interaction of repulsive character reduces the quasiparticle effective mass relative to the mass of a free particle, and the attractive interaction raises the effective mass. The question of thermodynamic stability of the Fermi system is considered and the three-body repulsive interaction is shown to extend the region of stability of the system with the interparticle pair attraction. The quasiparticle energy spectrum is calculated with account of three-body forces.

Anisotropic Bianchi II cosmological models with matter and electromagnetic fields

International Nuclear Information System (INIS)

Soares, D.

1978-01-01

A class of solutions of Einstein-Maxwell equations is presented, which corresponds to anisotropic Bianchi II spatially homogeneous cosmological models with perfect fluid and electromagnetic field. A particular model is examined and shown to be unstable for perturbations of the electromagnetic field strength parameter about a particular value. This value defines a limiar unstable case in which the ratio epsilon, of the fluid density to the e.m. energy density is monotonically increasing with a minimum finite value at the singularity. Beyond this limiar, the model has a matter dominated singularity, and a characteristic stage appears where epsilon has a minimum, at a finite time from the singularity. For large times, the models tend to an exact solution for zero electromagnetic field and fluid with p = (1/5)p. Some cosmological features of the models are calculated, as the effect of anisotropy on matter density and expansion time scale factors, as compared to the corresponding Friedmann model [pt

Large-scale Validation of AMIP II Land-surface Simulations: Preliminary Results for Ten Models

Energy Technology Data Exchange (ETDEWEB)

Phillips, T J; Henderson-Sellers, A; Irannejad, P; McGuffie, K; Zhang, H

2005-12-01

This report summarizes initial findings of a large-scale validation of the land-surface simulations of ten atmospheric general circulation models that are entries in phase II of the Atmospheric Model Intercomparison Project (AMIP II). This validation is conducted by AMIP Diagnostic Subproject 12 on Land-surface Processes and Parameterizations, which is focusing on putative relationships between the continental climate simulations and the associated models' land-surface schemes. The selected models typify the diversity of representations of land-surface climate that are currently implemented by the global modeling community. The current dearth of global-scale terrestrial observations makes exacting validation of AMIP II continental simulations impractical. Thus, selected land-surface processes of the models are compared with several alternative validation data sets, which include merged in-situ/satellite products, climate reanalyses, and off-line simulations of land-surface schemes that are driven by observed forcings. The aggregated spatio-temporal differences between each simulated process and a chosen reference data set then are quantified by means of root-mean-square error statistics; the differences among alternative validation data sets are similarly quantified as an estimate of the current observational uncertainty in the selected land-surface process. Examples of these metrics are displayed for land-surface air temperature, precipitation, and the latent and sensible heat fluxes. It is found that the simulations of surface air temperature, when aggregated over all land and seasons, agree most closely with the chosen reference data, while the simulations of precipitation agree least. In the latter case, there also is considerable inter-model scatter in the error statistics, with the reanalyses estimates of precipitation resembling the AMIP II simulations more than to the chosen reference data. In aggregate, the simulations of land-surface latent and

Bedrijfsrisico's van de accountant en het Audit Risk Model

NARCIS (Netherlands)

Wallage, Ph.; Klijnsmit, P.; Sodekamp, M.

2003-01-01

In de afgelopen jaren is het bedrijfsrisico van de controlerend accountant sterk toegenomen. De bedrijfsrisico’s van de accountant beginnen in toenemende mate een belemmering te vormen voor het aanvaarden van opdrachten. In dit artikel wordt aandacht besteed aan de wijze waarop de bedrijfsrisico’s

A simple model to quantitatively account for periodic outbreaks of the measles in the Dutch Bible Belt

Science.gov (United States)

Bier, Martin; Brak, Bastiaan

2015-04-01

In the Netherlands there has been nationwide vaccination against the measles since 1976. However, in small clustered communities of orthodox Protestants there is widespread refusal of the vaccine. After 1976, three large outbreaks with about 3000 reported cases of the measles have occurred among these orthodox Protestants. The outbreaks appear to occur about every twelve years. We show how a simple Kermack-McKendrick-like model can quantitatively account for the periodic outbreaks. Approximate analytic formulae to connect the period, size, and outbreak duration are derived. With an enhanced model we take the latency period in account. We also expand the model to follow how different age groups are affected. Like other researchers using other methods, we conclude that large scale underreporting of the disease must occur.

Simulation model for wind energy storage systems. Volume II. Operation manual. [SIMWEST code

Energy Technology Data Exchange (ETDEWEB)

Warren, A.W.; Edsinger, R.W.; Burroughs, J.D.

1977-08-01

The effort developed a comprehensive computer program for the modeling of wind energy/storage systems utilizing any combination of five types of storage (pumped hydro, battery, thermal, flywheel and pneumatic). An acronym for the program is SIMWEST (Simulation Model for Wind Energy Storage). The level of detail of SIMWEST is consistent with a role of evaluating the economic feasibility as well as the general performance of wind energy systems. The software package consists of two basic programs and a library of system, environmental, and load components. Volume II, the SIMWEST operation manual, describes the usage of the SIMWEST program, the design of the library components, and a number of simple example simulations intended to familiarize the user with the program's operation. Volume II also contains a listing of each SIMWEST library subroutine.

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2016-07-01

Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

Reactive Transport Modeling of Microbe-mediated Fe (II) Oxidation for Enhanced Oil Recovery

Science.gov (United States)

Surasani, V.; Li, L.

2011-12-01

Microbially Enhanced Oil Recovery (MEOR) aims to improve the recovery of entrapped heavy oil in depleted reservoirs using microbe-based technology. Reservoir ecosystems often contain diverse microbial communities those can interact with subsurface fluids and minerals through a network of nutrients and energy fluxes. Microbe-mediated reactions products include gases, biosurfactants, biopolymers those can alter the properties of oil and interfacial interactions between oil, brine, and rocks. In addition, the produced biomass and mineral precipitates can change the reservoir permeability profile and increase sweeping efficiency. Under subsurface conditions, the injection of nitrate and Fe (II) as the electron acceptor and donor allows bacteria to grow. The reaction products include minerals such as Fe(OH)3 and nitrogen containing gases. These reaction products can have large impact on oil and reservoir properties and can enhance the recovery of trapped oil. This work aims to understand the Fe(II) oxidation by nitrate under conditions relevant to MEOR. Reactive transport modeling is used to simulate the fluid flow, transport, and reactions involved in this process. Here we developed a complex reactive network for microbial mediated nitrate-dependent Fe (II) oxidation that involves both thermodynamic controlled aqueous reactions and kinetic controlled Fe (II) mineral reaction. Reactive transport modeling is used to understand and quantify the coupling between flow, transport, and reaction processes. Our results identify key parameter controls those are important for the alteration of permeability profile under field conditions.

School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

Science.gov (United States)

van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

2006-01-01

For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

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

Science.gov (United States)

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

2014-01-01

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

Reevaluation of Stratospheric Ozone Trends From SAGE II Data Using a Simultaneous Temporal and Spatial Analysis

Science.gov (United States)

Damadeo, R. P.; Zawodny, J. M.; Thomason, L. W.

2014-01-01

This paper details a new method of regression for sparsely sampled data sets for use with time-series analysis, in particular the Stratospheric Aerosol and Gas Experiment (SAGE) II ozone data set. Non-uniform spatial, temporal, and diurnal sampling present in the data set result in biased values for the long-term trend if not accounted for. This new method is performed close to the native resolution of measurements and is a simultaneous temporal and spatial analysis that accounts for potential diurnal ozone variation. Results show biases, introduced by the way data is prepared for use with traditional methods, can be as high as 10%. Derived long-term changes show declines in ozone similar to other studies but very different trends in the presumed recovery period, with differences up to 2% per decade. The regression model allows for a variable turnaround time and reveals a hemispheric asymmetry in derived trends in the middle to upper stratosphere. Similar methodology is also applied to SAGE II aerosol optical depth data to create a new volcanic proxy that covers the SAGE II mission period. Ultimately this technique may be extensible towards the inclusion of multiple data sets without the need for homogenization.

Low-level and narm radioactive wastes. Model documentation: accounting model for PRESTO-EPA-POP, PRESTO-EPA-DEEP, and PRESTO-EPA-BRC. Methodology and users manual. Final report

International Nuclear Information System (INIS)

Rogers, V.; Hung, C.

1987-12-01

The accounting model was used as a utility model for assessing the cumulative health effects to the general population residing in the downstream regional water basin as a result of the disposal of LLW when a unit response analysis method is used. The utility model is specifically designed to assess the cumulative population health effects in conjunction with the PRESTO-EPA-POP, PRESTO-EPA-BRC, or PRESTO-EPA-DEEP model simply for the purpose of reducing the cost of analysis. Therefore, the assessment of the cumulative population health effects may also be conducted with one of the above appropriate models without the aid of this accounting model

Models and Rules of Evaluation in International Accounting

OpenAIRE

Liliana Feleaga; Niculae Feleaga

2006-01-01

The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is freque...

Inflation accounting and effects of inflation adjusted accounting figures on decision making

OpenAIRE

Özkaşıkcı, Ali İhsan

1995-01-01

Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

Universal Service Obligations: The Role of Subsidization Schemes and the Consequences of Accounting Separation

International Nuclear Information System (INIS)

Mirabel, F.; Poudou, J.C.; Roland, M.

2007-01-01

This paper (i) highlights the role that unit subsidies can play in the compensation scheme of a Universal Service Obligation (USO), and (ii) shows that welfare may be reduced when regulation requires accounting separation of network activities for vertically integrated USO providers. This suggests that accounting separation should be avoided when a USO is implemented. (authors)

Kinetic and isotherm modeling of Cd (II) adsorption by L-cysteine functionalized multi-walled carbon nanotubes as adsorbent.

Science.gov (United States)

Taghavi, Mahmoud; Zazouli, Mohammad Ali; Yousefi, Zabihollah; Akbari-adergani, Behrouz

2015-11-01

In this study, multi-walled carbon nanotubes were functionalized by L-cysteine to show the kinetic and isotherm modeling of Cd (II) ions onto L-cysteine functionalized multi-walled carbon nanotubes. The adsorption behavior of Cd (II) ion was studied by varying parameters including dose of L-MWCNTs, contact time, and cadmium concentration. Equilibrium adsorption isotherms and kinetics were also investigated based on Cd (II) adsorption tests. The results showed that an increase in contact time and adsorbent dosage resulted in increase of the adsorption rate. The optimum condition of the Cd (II) removal process was found at pH=7.0, 15 mg/L L-MWCNTs dosage, 6 mg/L cadmium concentration, and contact time of 60 min. The removal percent was equal to 89.56 at optimum condition. Langmuir and Freundlich models were employed to analyze the experimental data. The data showed well fitting with the Langmuir model (R2=0.994) with q max of 43.47 mg/g. Analyzing the kinetic data by the pseudo-first-order and pseudo-second-order equations revealed that the adsorption of cadmium using L-MWSNTs following the pseudo-second-order kinetic model with correlation coefficients (R2) equals to 0.998, 0.992, and 0.998 for 3, 6, and 9 mg/L Cd (II) concentrations, respectively. The experimental data fitted very well with the pseudo-second-order. Overall, treatment of polluted solution to Cd (II) by adsorption process using L-MWCNT can be considered as an effective technology.

Energy accounting of materials, products, processes and services. [Ten papers

Energy Technology Data Exchange (ETDEWEB)

Verbraeck, A [ed.

1976-01-01

Ten papers were presented, namely: Units in Energy Accounting--How Are They Defined, How Are They Measured, by Dr. Malcolm Slesser; Economics of Energy Analysis, by Dr. Thomas Veach Long II; Energy Considerations in Synthetic and Natural Fibers, by Mr. A. H. Woodhead; Energy Accounting in Food Products, by Mr. Gerald Leach; Energy Analysis of Transportation Systems, by Dr. E. J. Tuininga; Energy Accounting of Packaging Materials for Liquids and Their Transport viz Bottles and Pipes, by Mr. A. Bolzinger; Energy Accounting of Steel, by Dr. A. Decker; Energy Accounting of Aluminium, by Dr. D. Altenpohl, T. S. Daugherty, and W. Blum; Energy Requirement of Some Energy Sources, by Dr. P. F. Chapman and Dr. D. F. Hemming; Energy Analysis of Materials and Structures in the Building Industry, by Professor Dr. P. C. Kreijger. A panel discussion in response to a large number of questions was chaired by Professor Dr. W. van Gool. (MCW)

Mathematical Modeling and a Hybrid NSGA-II Algorithm for Process Planning Problem Considering Machining Cost and Carbon Emission

Directory of Open Access Journals (Sweden)

Jin Huang

2017-09-01

Full Text Available Process planning is an important function in a manufacturing system; it specifies the manufacturing requirements and details for the shop floor to convert a part from raw material to the finished form. However, considering only economical criterion with technological constraints is not enough in sustainable manufacturing practice; formerly, criteria about low carbon emission awareness have seldom been taken into account in process planning optimization. In this paper, a mathematical model that considers both machining costs reduction as well as carbon emission reduction is established for the process planning problem. However, due to various flexibilities together with complex precedence constraints between operations, the process planning problem is a non-deterministic polynomial-time (NP hard problem. Aiming at the distinctive feature of the multi-objectives process planning optimization, we then developed a hybrid non-dominated sorting genetic algorithm (NSGA-II to tackle this problem. A local search method that considers both the total cost criterion and the carbon emission criterion are introduced into the proposed algorithm to avoid being trapped into local optima. Moreover, the technique for order preference by similarity to an ideal solution (TOPSIS method is also adopted to determine the best solution from the Pareto front. Experiments have been conducted using Kim’s benchmark. Computational results show that process plan schemes with low carbon emission can be captured, and, more importantly, the proposed hybrid NSGA-II algorithm can obtain more promising optimal Pareto front than the plain NSGA-II algorithm. Meanwhile, according to the computational results of Kim’s benchmark, we find that both of the total machining cost and carbon emission are roughly proportional to the number of operations, and a process plan with less operation may be more satisfactory. This study will draw references for the further research on green

Development of nonfibrotic left ventricular hypertrophy in an ANG II-induced chronic ovine hypertension model

DEFF Research Database (Denmark)

Klatt, Niklas; Scherschel, Katharina; Schad, Claudia

2016-01-01

setting. Therefore, the aim of this study was to establish a minimally invasive ovine hypertension model using chronic angiotensin II (ANG II) treatment and to characterize its effects on cardiac remodeling after 8 weeks. Sheep were implanted with osmotic minipumps filled with either vehicle control (n...... = 7) or ANG II (n = 9) for 8 weeks. Mean arterial blood pressure in the ANG II-treated group increased from 87.4 ± 5.3 to 111.8 ± 6.9 mmHg (P = 0.00013). Cardiovascular magnetic resonance imaging showed an increase in left ventricular mass from 112 ± 12.6 g to 131 ± 18.7 g after 7 weeks (P = 0...... any differences in epicardial conduction velocity and heterogeneity. These data demonstrate that chronic ANG II treatment using osmotic minipumps presents a reliable, minimally invasive approach to establish hypertension and nonfibrotic LVH in sheep....

A Comparative Study on the Sorption Characteristics of Pb(II and Hg(II onto Activated Carbon

Directory of Open Access Journals (Sweden)

N. Muthulakshmi Andal

2010-01-01

Full Text Available Biosorption equilibrium and kinetics of Pb(II and Hg(II on coconut shell carbon (CSC were investigated by batch equilibration method. The effects of pH, adsorbent dosage, contact time, temperature and initial concentration of Pb(II and Hg(II on the activated carbon of coconut shell wastes were studied. Maximum adsorption of Pb(II occurred at pH 4.5 and Hg(II at pH 6. The sorptive mechanism followed the pseudo second order kinetics. The equilibrium data were analysed by Langmuir, Freundlich and Dubinin-Radushkevich isotherm models. The equilibration data fitted well with both Langmuir and Freundlich isotherm model. The Langmuir adsorption capacity for Pb(II was greater than Hg(II. The mean free energy of adsorption calculated from Dubinin-Radushkevich (D-R isotherm model indicated that the adsorption of metal ions was found to be by chemical ion exchange. Thermodynamic parameter showed that the sorption process of Pb(II onto SDC was feasible, spontaneous and endothermic under studied conditions. A comparison was evaluated for the two metals.

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

Material correlations and models for the irradiation behavior of fissile and fertile material in SNR-300, Mark-II and KNK II, third core

International Nuclear Information System (INIS)

Fenneker; Steinmetz; Toebbe

1986-07-01

The report contains the material correlations and models used in the fuel pin design code IAMBUS for the irradiation behavior of PuO 2 -UO 2 fissile materials and UO 2 fertile materials of the SNR-300 Mark-II reload and the KNK II third core. They are applicable for pellet densities of more than 90 % of the theoretical density. The presented models of the fuel behavior and the applied material correlations have been derived either from single experiments or from the comparison of theoretically predicted integral fuel behavior with the results of fuel pin irradiation experiments. The material correlations have been examined and extended in the frame of the collaborations INTERATOM/KWU and INTERATOM/KfK. French and British results were included, when available from the European fast reactor knowledge exchange [de

Modification of NUR II neutron beam profile of MINT TRIGA MARK II research reactor for digital neutron radiography

International Nuclear Information System (INIS)

Muhammad Rawi Mohamed Zin; Azali Muhammad; Abdul Aziz Mohamed; Rafhayudi Jamro; Syed Nasaruddin Syed Idris; Ng Aik Hao; Rosly Jaafar

2006-01-01

A cone neutron beam collimated by a 5.4 cm aperture produced in the Neutron Radiography II (NUR II) via a step divergence collimator had to be modified to fulfill 5 cm x 6 cm dimension of the scintillation screen placed in the charge couple device (ccd) camera. The required convergence neutron beam was obtained by a simple collimator-beam plug plugged in front of the NUR II beam port. The calculations involved in designing the collimator-beam plug had to take into account not only the neutron beam profiling but also the neutron and gamma shielding and are discussed in this article. (Author)

Adsorption of Sr(II) and Eu(III) on Na-rectorite. Effect of pH, ionic strength, concentration and modelling

Energy Technology Data Exchange (ETDEWEB)

Hu, J.; Wang, X.K. [School of Nuclear Science and Engineering, North China Electric Power Univ., BJ (China); Key Lab. of Novel Thin Film Solar Cells, Inst. of Plasma Physics, Chinese Academy of Sciences, Hefei (China); Chen, C.L.; Sheng, G.D.; Li, J.X. [Key Lab. of Novel Thin Film Solar Cells, Inst. of Plasma Physics, Chinese Academy of Sciences, Hefei (China); Chen, Y.X. [School of Nuclear Science and Engineering, North China Electric Power Univ., BJ (China)

2010-07-01

The surface charge characteristics of Na-rectorite (NaAl{sub 4}[Si,Al]{sub 8}O{sub 20}(OH){sub 4}.nH{sub 2}O;) were studied by potentiometric acid-base titrations. Sr(II) and Eu(III) adsorptions on Na-rectorite as a function of pH, ionic strength, and Sr(II)/Eu(III) concentrations were carried out to investigate the surface interactions between Sr(II)/Eu(III) with Na-rectorite. The results indicated that the adsorptions of Sr(II) and Eu(III) on Na-rectorite increased with increasing pH and decreased with increasing ionic strength and initial Sr(II)/Eu(III) concentrations, and that the affinity of Na-rectorite for Eu(III) was much higher than for Sr(II). The experimental data of Sr(II)/Eu(III) adsorption were simulated by the diffuse-layer model (DLM) well with the aid of FITEQL 3.2. Simultaneous adsorptions of Sr(II) and Eu(III) on Na-rectorite were also modeled using the DLM. The adsorption mechanisms of Sr(II) and Eu(III) on Na-rectorite may be dominated by ion exchange interaction at low pH or moderate pH, and by surface complexation interaction at high pH. (orig.)

A one-dimensional Q-machine model taking into account charge-exchange collisions

International Nuclear Information System (INIS)

Maier, H.; Kuhn, S.

1992-01-01

The Q-machine is a nontrivial bounded plasma system which is excellently suited not only for fundamental plasma physics investigations but also for the development and testing of new theoretical methods for modeling such systems. However, although Q-machines have now been around for over thirty years, it appears that there exist no comprehensive theoretical models taking into account their considerable geometrical and physical complexity with a reasonable degree of self-consistency. In the present context we are concerned with the low-density, single-emitter Q-machine, for which the most widely used model is probably the (one-dimensional) ''collisionless plane-diode model'', which has originally been developed for thermionic diodes. Although the validity of this model is restricted to certain ''axial'' phenomena, we consider it a suitable starting point for extensions of various kinds. While a generalization to two-dimensional geometry (with still collisionless plasma) is being reported elsewhere, the present work represents a first extension to collisional plasma (with still one-dimensional geometry). (author) 12 refs., 2 figs

Accountability and non-proliferation nuclear regime: a review of the mutual surveillance Brazilian-Argentine model for nuclear safeguards; Accountability e regime de nao proliferacao nuclear: uma avaliacao do modelo de vigilancia mutua brasileiro-argentina de salvaguardas nucleares

Energy Technology Data Exchange (ETDEWEB)

Xavier, Roberto Salles

2014-08-01

The regimes of accountability, the organizations of global governance and institutional arrangements of global governance of nuclear non-proliferation and of Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards are the subject of research. The starting point is the importance of the institutional model of global governance for the effective control of non-proliferation of nuclear weapons. In this context, the research investigates how to structure the current arrangements of the international nuclear non-proliferation and what is the performance of model Mutual Vigilance Brazilian-Argentine of Nuclear Safeguards in relation to accountability regimes of global governance. For that, was searched the current literature of three theoretical dimensions: accountability, global governance and global governance organizations. In relation to the research method was used the case study and the treatment technique of data the analysis of content. The results allowed: to establish an evaluation model based on accountability mechanisms; to assess how behaves the model Mutual Vigilance Brazilian-Argentine Nuclear Safeguards front of the proposed accountability regime; and to measure the degree to which regional arrangements that work with systems of global governance can strengthen these international systems. (author)

An update on modeling dose-response relationships: Accounting for correlated data structure and heterogeneous error variance in linear and nonlinear mixed models.

Science.gov (United States)

Gonçalves, M A D; Bello, N M; Dritz, S S; Tokach, M D; DeRouchey, J M; Woodworth, J C; Goodband, R D

2016-05-01

Advanced methods for dose-response assessments are used to estimate the minimum concentrations of a nutrient that maximizes a given outcome of interest, thereby determining nutritional requirements for optimal performance. Contrary to standard modeling assumptions, experimental data often present a design structure that includes correlations between observations (i.e., blocking, nesting, etc.) as well as heterogeneity of error variances; either can mislead inference if disregarded. Our objective is to demonstrate practical implementation of linear and nonlinear mixed models for dose-response relationships accounting for correlated data structure and heterogeneous error variances. To illustrate, we modeled data from a randomized complete block design study to evaluate the standardized ileal digestible (SID) Trp:Lys ratio dose-response on G:F of nursery pigs. A base linear mixed model was fitted to explore the functional form of G:F relative to Trp:Lys ratios and assess model assumptions. Next, we fitted 3 competing dose-response mixed models to G:F, namely a quadratic polynomial (QP) model, a broken-line linear (BLL) ascending model, and a broken-line quadratic (BLQ) ascending model, all of which included heteroskedastic specifications, as dictated by the base model. The GLIMMIX procedure of SAS (version 9.4) was used to fit the base and QP models and the NLMIXED procedure was used to fit the BLL and BLQ models. We further illustrated the use of a grid search of initial parameter values to facilitate convergence and parameter estimation in nonlinear mixed models. Fit between competing dose-response models was compared using a maximum likelihood-based Bayesian information criterion (BIC). The QP, BLL, and BLQ models fitted on G:F of nursery pigs yielded BIC values of 353.7, 343.4, and 345.2, respectively, thus indicating a better fit of the BLL model. The BLL breakpoint estimate of the SID Trp:Lys ratio was 16.5% (95% confidence interval [16.1, 17.0]). Problems with

Regulatory activity based risk model identifies survival of stage II and III colorectal carcinoma.

Science.gov (United States)

Liu, Gang; Dong, Chuanpeng; Wang, Xing; Hou, Guojun; Zheng, Yu; Xu, Huilin; Zhan, Xiaohui; Liu, Lei

2017-11-17

Clinical and pathological indicators are inadequate for prognosis of stage II and III colorectal carcinoma (CRC). In this study, we utilized the activity of regulatory factors, univariate Cox regression and random forest for variable selection and developed a multivariate Cox model to predict the overall survival of Stage II/III colorectal carcinoma in GSE39582 datasets (469 samples). Patients in low-risk group showed a significant longer overall survival and recurrence-free survival time than those in high-risk group. This finding was further validated in five other independent datasets (GSE14333, GSE17536, GSE17537, GSE33113, and GSE37892). Besides, associations between clinicopathological information and risk score were analyzed. A nomogram including risk score was plotted to facilitate the utilization of risk score. The risk score model is also demonstrated to be effective on predicting both overall and recurrence-free survival of chemotherapy received patients. After performing Gene Set Enrichment Analysis (GSEA) between high and low risk groups, we found that several cell-cell interaction KEGG pathways were identified. Funnel plot results showed that there was no publication bias in these datasets. In summary, by utilizing the regulatory activity in stage II and III colorectal carcinoma, the risk score successfully predicts the survival of 1021 stage II/III CRC patients in six independent datasets.

A semiconductor device thermal model taking into account non-linearity and multhipathing of the cooling system

International Nuclear Information System (INIS)

Górecki, K; Zarȩbski, J

2014-01-01

The paper is devoted to modelling thermal properties of semiconductor devices at the steady state. The dc thermal model of a semiconductor device taking into account the multipath heat flow is proposed. Some results of calculations and measurements of thermal resistance of a power MOSFET operating at different cooling conditions are presented. The obtained results of calculations fit the results of measurements, which proves the correctness of the proposed model.

Excessive activity of cathepsin K is associated with cartilage defects in a zebrafish model of mucolipidosis II

Directory of Open Access Journals (Sweden)

Aaron C. Petrey

2012-03-01

The severe pediatric disorder mucolipidosis II (ML-II; also known as I-cell disease is caused by defects in mannose 6-phosphate (Man-6-P biosynthesis. Patients with ML-II exhibit multiple developmental defects, including skeletal, craniofacial and joint abnormalities. To date, the molecular mechanisms that underlie these clinical manifestations are poorly understood. Taking advantage of a zebrafish model of ML-II, we previously showed that the cartilage morphogenesis defects in this model are associated with altered chondrocyte differentiation and excessive deposition of type II collagen, indicating that aspects of development that rely on proper extracellular matrix homeostasis are sensitive to decreases in Man-6-P biosynthesis. To further investigate the molecular bases for the cartilage phenotypes, we analyzed the transcript abundance of several genes in chondrocyte-enriched cell populations isolated from wild-type and ML-II zebrafish embryos. Increased levels of cathepsin and matrix metalloproteinase (MMP transcripts were noted in ML-II cell populations. This increase in transcript abundance corresponded with elevated and sustained activity of several cathepsins (K, L and S and MMP-13 during early development. Unlike MMP-13, for which higher levels of protein were detected, the sustained activity of cathepsin K at later stages seemed to result from its abnormal processing and activation. Inhibition of cathepsin K activity by pharmacological or genetic means not only reduced the activity of this enzyme but led to a broad reduction in additional protease activity, significant correction of the cartilage morphogenesis phenotype and reduced type II collagen staining in ML-II embryos. Our findings suggest a central role for excessive cathepsin K activity in the developmental aspects of ML-II cartilage pathogenesis and highlight the utility of the zebrafish system to address the biochemical underpinnings of metabolic disease.

Continuous-Time Random Walk Models of DNA Electrophoresis in a Post Array: II. Mobility and Sources of Band Broadening

Science.gov (United States)

Olson, Daniel W.; Dutta, Sarit; Laachi, Nabil; Tian, Mingwei; Dorfman, Kevin D.

2011-01-01

Using the two-state, continuous-time random walk model, we develop expressions for the mobility and the plate height during DNA electrophoresis in an ordered post array that delineate the contributions due to (i) the random distance between collisions and (ii) the random duration of a collision. These contributions are expressed in terms of the means and variances of the underlying stochastic processes, which we evaluate from a large ensemble of Brownian dynamics simulations performed using different electric fields and molecular weights in a hexagonal array of 1 μm posts with a 3 μm center-to-center distance. If we fix the molecular weight, we find that the collision frequency governs the mobility. In contrast, the average collision duration is the most important factor for predicting the mobility as a function of DNA size at constant Péclet number. The plate height is reasonably well-described by a single post rope-over-pulley model, provided that the extension of the molecule is small. Our results only account for dispersion inside the post array and thus represent a theoretical lower bound on the plate height in an actual device. PMID:21290387

NGOs, Trust, and the Accountability Agenda

DEFF Research Database (Denmark)

Keating, Vincent Charles; Thrandardottir, Erla

2017-01-01

NGOs are undergoing an alleged crisis of trustworthiness. The past decades have seen an increase in both academic and practitioner skepticism, particularly given the transformations many NGOs have undergone in size, professionalism, and political importance. The accountability agenda, which...... on theoretical innovations in trust research to put forward three arguments. First, the proponents of the accountability agenda are implicitly working with a rational model of trust. Second, this model does not reflect important social characteristics of trust between donors and NGOs. Third, this mismatch means...... that the accountability agenda might do more to harm trust in NGOs than to help it....

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

OpenAIRE

stanley c. w. salvary

2005-01-01

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

Application of Zr/Ti-Pic in the adsorption process of Cu(II), Co(II) and Ni(II) using adsorption physico-chemical models and thermodynamics of the process; Aplicacao de Zr/Ti-PILC no processo de adsorcao de Cu(II), Co(II) e Ni(II) utilizando modelos fisico-quimicos de adsorcao e termodinamica do processo

Energy Technology Data Exchange (ETDEWEB)

Guerra, Denis Lima; Airoldi, Claudio [Universidade Estadual de Campinas (UNICAMP), SP (Brazil). Inst. de Quimica. Dept. de Quimica Inorganica]. E-mail: dlguerra@iqm.unicamp.br; Lemos, Vanda Porpino; Angelica, Romulo Simoes [Universidade Federal do Para (UFPa), Belem (Brazil); Viana, Rubia Ribeiro [Universidade Federal do Mato Grosso (UFMT), Cuiaba (Brazil). Inst. de Ciencias Exatas e da Terra. Dept. de Recursos Minerais

2008-07-01

The aim of this investigation is to study how Zr/Ti-Pic adsorbs metals. The physico-chemical proprieties of Zr/Ti-Pic have been optimized with pillarization processes and Cu(II), Ni(II) and Co(II) adsorption from aqueous solution has been carried out, with maximum adsorption values of 8.85, 8.30 and 7.78 x-1 mmol g{sup -1}, respectively. The Langmuir, Freundlich and Temkin adsorption isotherm models have been applied to fit the experimental data with a linear regression process. The energetic effect caused by metal interaction was determined through calorimetric titration at the solid-liquid interface and gave a net thermal effect that enabled the calculation of the exothermic values and the equilibrium constant. (author)

Response Mixture Modeling: Accounting for Heterogeneity in Item Characteristics across Response Times.

Science.gov (United States)

Molenaar, Dylan; de Boeck, Paul

2018-06-01

In item response theory modeling of responses and response times, it is commonly assumed that the item responses have the same characteristics across the response times. However, heterogeneity might arise in the data if subjects resort to different response processes when solving the test items. These differences may be within-subject effects, that is, a subject might use a certain process on some of the items and a different process with different item characteristics on the other items. If the probability of using one process over the other process depends on the subject's response time, within-subject heterogeneity of the item characteristics across the response times arises. In this paper, the method of response mixture modeling is presented to account for such heterogeneity. Contrary to traditional mixture modeling where the full response vectors are classified, response mixture modeling involves classification of the individual elements in the response vector. In a simulation study, the response mixture model is shown to be viable in terms of parameter recovery. In addition, the response mixture model is applied to a real dataset to illustrate its use in investigating within-subject heterogeneity in the item characteristics across response times.

Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

Science.gov (United States)

Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

2016-01-01

The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

Role of dust in H II regions

International Nuclear Information System (INIS)

Sarazin, C.L.

1975-01-01

The purpose of this dissertation is to determine quantitatively the effects of U.V. absorbing dust on H II regions, and compare these effects with observations. Many observations indicate that dust grains are present within H II regions. An analytic theory is presented which describes all three of the effects of dust in H II regions. Although this model is relatively crude, it is useful in determining the approximate size of the modifications due to dust. In order to explore this problem more carefully, detailed numerical models of H II regions with dust were constructed. The ionization and thermal structure of these model H II regions is discussed. The observational consequences of the presence of dust are explored; the optical line intensities, radio continuum and line fluxes, and infrared emission of model H II regions with dust are given. These numerical models are compared with observations of diffuse nebulae. The optical line ratios are compared to several nearby bright H II regions, and it is found that the dust models may explain several anomalies in their spectrum

FASTRAN II - FATIGUE CRACK GROWTH STRUCTURAL ANALYSIS (IBM PC VERSION)

Science.gov (United States)

Newman, J. C.

1994-01-01

Predictions of fatigue crack growth behavior can be made with the Fatigue Crack Growth Structural Analysis (FASTRAN II) computer program. As cyclic loads are applied to a selected crack configuration with an initial crack size, FASTRAN II predicts crack growth as a function of cyclic load history until either a desired crack size is reached or failure occurs. FASTRAN II is based on plasticity-induced crack-closure behavior of cracks in metallic materials and accounts for load-interaction effects, such as retardation and acceleration, under variable-amplitude loading. The closure model is based on the Dugdale model with modifications to allow plastically deformed material to be left along the crack surfaces as the crack grows. Plane stress and plane strain conditions, as well as conditions between these two, can be simulated in FASTRAN II by using a constraint factor on tensile yielding at the crack front to approximately account for three-dimensional stress states. FASTRAN II contains seventeen predefined crack configurations (standard laboratory fatigue crack growth rate specimens and many common crack configurations found in structures); and the user can define one additional crack configuration. The baseline crack growth rate properties (effective stress-intensity factor against crack growth rate) may be given in either equation or tabular form. For three-dimensional crack configurations, such as surface cracks or corner cracks at holes or notches, the fatigue crack growth rate properties may be different in the crack depth and crack length directions. Final failure of the cracked structure can be modelled with fracture toughness properties using either linear-elastic fracture mechanics (brittle materials), a two-parameter fracture criterion (brittle to ductile materials), or plastic collapse (extremely ductile materials). The crack configurations in FASTRAN II can be subjected to either constant-amplitude, variable-amplitude or spectrum loading. The applied

A Buffer Model Account of Behavioral and ERP Patterns in the Von Restorff Paradigm

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Siri-Maria Kamp

2016-06-01

Full Text Available We combined a mechanistic model of episodic encoding with theories on the functional significance of two event-related potential (ERP components to develop an integrated account for the Von Restorff effect, which refers to the enhanced recall probability for an item that deviates in some feature from other items in its study list. The buffer model of Lehman and Malmberg (2009, 2013 can account for this effect such that items encountered during encoding enter an episodic buffer where they are actively rehearsed. When a deviant item is encountered, in order to re-allocate encoding resources towards this item the buffer is emptied from its prior content, a process labeled “compartmentalization”. Based on theories on their functional significance, the P300 component of the ERP may co-occur with this hypothesized compartmentalization process, while the frontal slow wave may index rehearsal. We derived predictions from this integrated model for output patterns in free recall, systematic variance in ERP components, as well as associations between the two types of measures in a dataset of 45 participants who studied and freely recalled lists of the Von Restorff type. Our major predictions were confirmed and the behavioral and physiological results were consistent with the predictions derived from the model. These findings demonstrate that constraining mechanistic models of episodic memory with brain activity patterns and generating predictions for relationships between brain activity and behavior can lead to novel insights into the relationship between the brain, the mind, and behavior.

Investigating the Role of Management Accountants in Indonesia

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Arief Fadhilah

2015-08-01

Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

Investigation of fourth sound propagation in HeII in the presence of superflow

International Nuclear Information System (INIS)

Andrei, Y.E.

1980-01-01

The temperature dependence of a superflow-induced downshift of the fourth sound velocity in HeII confined in various restrictive media was measured. We found that the magnitude of the downshift strongly depends on the restrictive medium, whereas the temperature dependence is universal. The results are interpreted in terms of local superflow velocities approaching the Landau critical velocity. This model provides and understanding of the nature of the downshift and correctly predicts temperature dependence. The results show that the Landau excitation model, even when used at high velocities, where interactions between elementary excitations are substantial, hield good agreement with experiment when a first order correction is introduced to account for these interactions. In a separate series of experiments, fourth sound-like propagation in HeII in a grafoil-filled resonator was observed. The sound velocity was found to be more than an order of magnitude smaller than that of ordinary fourth sound. This significant reduction is explained in terms of a model in which the pore structure in grafoil is pictured as an ensemble of coupled Helmholz resonators

Models and error analyses of measuring instruments in accountability systems in safeguards control

International Nuclear Information System (INIS)

Dattatreya, E.S.

1977-05-01

Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined

PSYCHOLOGICAL PROFILE OF PROFESSIONAL ACCOUNTANT IN ETHICAL CONTEXT

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Chelariu Alin

2015-07-01

Full Text Available The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test and the Keirsey Temperament Sorter II (KTS test. The MBTI test focuses on way of thinking and perception while focuses on behaviour. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behaviour in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.

Accounting for Co-Teaching: A Guide for Policymakers and Developers of Value-Added Models

Science.gov (United States)

Isenberg, Eric; Walsh, Elias

2015-01-01

We outline the options available to policymakers for addressing co-teaching in a value-added model. Building on earlier work, we propose an improvement to a method of accounting for co-teaching that treats co-teachers as teams, with each teacher receiving equal credit for co-taught students. Hock and Isenberg (2012) described a method known as the…

Fuel burnup analysis of the TRIGA Mark II reactor at the University of Pavia

International Nuclear Information System (INIS)

Chiesa, Davide; Clemenza, Massimiliano; Pozzi, Stefano; Previtali, Ezio; Sisti, Monica; Alloni, Daniele; Magrotti, Giovanni; Manera, Sergio; Prata, Michele; Salvini, Andrea; Cammi, Antonio; Zanetti, Matteo; Sartori, Alberto

2016-01-01

Highlights: • A fuel evolution model for a TRIGA Mark II reactor has been developed. • Reproduction of nearly 50 years of reactor operation. • The model was used to predict the best reactor reconfiguration. • Reactor life was extended without adding fresh fuel elements. - Abstract: A time evolution model was developed to study fuel burnup for the TRIGA Mark II reactor at the University of Pavia. The results were used to predict the effects of a complete core reconfiguration and the accuracy of this prediction was tested experimentally. We used the Monte Carlo code MCNP5 to reproduce system neutronics in different operating conditions and to analyze neutron fluxes in the reactor core. The software that took care of time evolution, completely designed in-house, used the neutron fluxes obtained by MCNP5 to evaluate fuel consumption. This software was developed specifically to keep into account some features that differentiate low power experimental reactors from those used for power production, such as the daily ON/OFF cycle and the long fuel lifetime. These effects can not be neglected to properly account for neutron poison accumulation. We evaluated the effect of 48 years of reactor operation and predicted a possible new configuration for the reactor core: the objective was to remove some of the fuel elements from the core and to obtain a substantial increase in the Core Excess reactivity value. The evaluation of fuel burnup and the reconfiguration results are presented in this paper.

INVESTIGATION INTO ACCOUNT OF A TIME VALUE OF MONEY IN CLASSICAL MULTITOPIC INVENTORY MODELS

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Natalya A. Chernyaeva

2013-01-01

Full Text Available The article describes two types of models. The first is a traditional multitopic inventory model with constant demand and the second is a model based on the average cost of inventory in optimizing inventory management system. The authors taking into account the time value of money in the models study three possible schemes for the payment of costs: «prenumerando» (at the time of the general batch order delivery, «postnumerando» (at the time of the general next batch order delivery and the scheme of payment of costs in the mid-term.Maximization of the total intensity of revenue for outgoing and incoming cash flows occurring in the inventory management system that characterize the analyzed models was adopted as the criterion of optimization of inventory control strategy.

The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

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Svirko S.V.

2017-03-01

Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

Product-Improvement Test (Phase II), Jetcal Tester, Model H119A.

Science.gov (United States)

1969-03-05

Ao—A0 51 113 ARMY AVIATION ‘Cs’ BOARD FORT tUCKER ALA — P*OOUCTeII ROVEMCNT TEST ( FHAS ~ I I ) . JETCAL TESTER, MODEL M119A~~’ETC(U) MAR S9...Phase i i ) , Jetcal Tester , Model H 119A , USATECOM Project No. 4-6-5011-03 b . No fur ther consideration be given to the TEMPCAL heater probe as a...essen t i a l component of the Jetcal Tester. e. The service manual instruct ions for con t inu i ty te s t ing of EG1 thermocouples be revised to

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...

Accounting for Zero Inflation of Mussel Parasite Counts Using Discrete Regression Models

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Emel Çankaya

2017-06-01

Full Text Available In many ecological applications, the absences of species are inevitable due to either detection faults in samples or uninhabitable conditions for their existence, resulting in high number of zero counts or abundance. Usual practice for modelling such data is regression modelling of log(abundance+1 and it is well know that resulting model is inadequate for prediction purposes. New discrete models accounting for zero abundances, namely zero-inflated regression (ZIP and ZINB, Hurdle-Poisson (HP and Hurdle-Negative Binomial (HNB amongst others are widely preferred to the classical regression models. Due to the fact that mussels are one of the economically most important aquatic products of Turkey, the purpose of this study is therefore to examine the performances of these four models in determination of the significant biotic and abiotic factors on the occurrences of Nematopsis legeri parasite harming the existence of Mediterranean mussels (Mytilus galloprovincialis L.. The data collected from the three coastal regions of Sinop city in Turkey showed more than 50% of parasite counts on the average are zero-valued and model comparisons were based on information criterion. The results showed that the probability of the occurrence of this parasite is here best formulated by ZINB or HNB models and influential factors of models were found to be correspondent with ecological differences of the regions.

PS II model based analysis of transient fluorescence yield measured on whole leaves of Arabidopsis thaliana after excitation with light flashes of different energies.

Science.gov (United States)

Belyaeva, N E; Schmitt, F-J; Paschenko, V Z; Riznichenko, G Yu; Rubin, A B; Renger, G

2011-02-01

Our recently presented PS II model (Belyaeva et al., 2008) was improved in order to permit a consistent simulation of Single Flash Induced Transient Fluorescence Yield (SFITFY) traces that were earlier measured by Steffen et al. (2005) on whole leaves of Arabidopsis (A.) thaliana at four different energies of the actinic flash. As the essential modification, the shape of the actinic flash was explicitly taken into account assuming that an exponentially decaying rate simulates the time dependent excitation of PS II by the 10 ns actinic flash. The maximum amplitude of this excitation exceeds that of the measuring light by 9 orders of magnitude. A very good fit of the SFITFY data was achieved in the time domain from 100 ns to 10s for all actinic flash energies (the maximum energy of 7.5 × 10¹⁶ photons/(cm²flash) is set to 100%, the relative energies of weaker actinic flashes were of ∼8%, 4%, ∼1%). Our model allows the calculation and visualization of the transient PS II redox state populations ranging from the dark adapted state, via excitation energy and electron transfer steps induced by pulse excitation, followed by final relaxation into the stationary state eventually attained under the measuring light. It turned out that the rate constants of electron transfer steps are invariant to intensity of the actinic laser flash. In marked contrast, an increase of the actinic flash energy by more than two orders of magnitude from 5.4×10¹⁴ photons/(cm²flash) to 7.5×10¹⁶ photons/(cm²flash), leads to an increase of the extent of fluorescence quenching due to carotenoid triplet (³Car) formation by a factor of 14 and of the recombination reaction between reduced primary pheophytin (Phe(-)) and P680(+) by a factor of 3 while the heat dissipation in the antenna complex remains virtually constant. The modified PS II model offers new opportunities to compare electron transfer and dissipative parameters for different species (e.g. for the green algae and the

AN ANALYSIS OF THE PERCEPTION OF CHARTERED ACCOUNTANT TRAINEES REGARDING ACCESS TO THE ACCOUNTING PROFESSION AND PROFESSIONAL TRAINING NEEDS

Directory of Open Access Journals (Sweden)

Bunea Ștefan

2013-07-01

Full Text Available In Romania, the certification of the quality of chartered accountant is accomplished by CECCAR(i. It is conditioned by the completion of the period of initial training. A part of this period is provided by the universities, while the other part is provided by CECCAR through the national 3-year internship programme. The objective of our survey was to analyse the way in which chartered accountant trainees perceive the access to the accounting profession, their own limitations in terms of competences, the need for professional training, and the benefits ensured by the professional training within CECCAR. Being a member of IFAC(ii, CECCAR has implemented the requirements of the international education standards. The results of the survey confirm that due to differences in their educational backgrounds trainees perceived certain barriers preventing their access to the accounting profession. They also considered that the training of chartered accountants should be provided by CECCAR rather than by the universities. The self-assessed competence level of trainees in fields such as accounting, taxation, or IT was appreciated as at least good, while the competences regarding organizations and businesses, international financial reporting, corporate governance, and financial markets were appreciated as modest. The need for professional training is assessed by trainees considering the immediate practice and not the expectations regarding future career development or future evolutions of accounting practices. The trainees in our survey do not consider necessary any investment in competences that they cannot use immediately at the level required by small and medium-sized businesses they work for. This implicates that results should be interpretated with caution and other factors (such as long term trends and expectations should be considered in establishing the educational needs of future accountants.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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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.

EMPIRE-II 2.18, Comprehensive Nuclear Model Code, Nucleons, Ions Induced Cross-Sections

International Nuclear Information System (INIS)

Herman, Michal Wladyslaw; Panini, Gian Carlo

2003-01-01

1 - Description of program or function: EMPIRE-II is a flexible code for calculation of nuclear reactions in the frame of combined optical, Multi-step Direct (TUL), Multi-step Compound (NVWY) and statistical (Hauser-Feshbach) models. Incident particle can be a nucleon or any nucleus(Heavy Ion). Isomer ratios, residue production cross sections and emission spectra for neutrons, protons, alpha-particles, gamma-rays, and one type of Light Ion can be calculated. The energy range starts just above the resonance region for neutron induced reactions and extends up to several hundreds of MeV for the Heavy Ion induced reactions. IAEA1169/06: This version corrects an error in the Absoft compile procedure. 2 - Method of solution: For projectiles with A<5 EMPIRE calculates fusion cross section using spherical optical model transmission coefficients. In the case of Heavy Ion induced reactions the fusion cross section can be determined using various approaches including simplified coupled channels method (code CCFUS). Pre-equilibrium emission is treated in terms of quantum-mechanical theories (TUL-MSD and NVWY-MSC). MSC contribution to the gamma emission is taken into account. These calculations are followed by statistical decay with arbitrary number of subsequent particle emissions. Gamma-ray competition is considered in detail for every decaying compound nucleus. Different options for level densities are available including dynamical approach with collective effects taken into account. EMPIRE contains following third party codes converted into subroutines: - SCAT2 by O. Bersillon, - ORION and TRISTAN by H. Lenske and H. Wolter, - CCFUS by C.H. Dasso and S. Landowne, - BARMOM by A. Sierk. 3 - Restrictions on the complexity of the problem: The code can be easily adjusted to the problem by changing dimensions in the dimensions.h file. The actual limits are set by the available memory. In the current formulation up to 4 ejectiles plus gamma are allowed. This limit can be relaxed

Computational models of music perception and cognition II: Domain-specific music processing

Science.gov (United States)

Purwins, Hendrik; Grachten, Maarten; Herrera, Perfecto; Hazan, Amaury; Marxer, Ricard; Serra, Xavier

2008-09-01

In Part I [Purwins H, Herrera P, Grachten M, Hazan A, Marxer R, Serra X. Computational models of music perception and cognition I: The perceptual and cognitive processing chain. Physics of Life Reviews 2008, in press, doi:10.1016/j.plrev.2008.03.004], we addressed the study of cognitive processes that underlie auditory perception of music, and their neural correlates. The aim of the present paper is to summarize empirical findings from music cognition research that are relevant to three prominent music theoretic domains: rhythm, melody, and tonality. Attention is paid to how cognitive processes like category formation, stimulus grouping, and expectation can account for the music theoretic key concepts in these domains, such as beat, meter, voice, consonance. We give an overview of computational models that have been proposed in the literature for a variety of music processing tasks related to rhythm, melody, and tonality. Although the present state-of-the-art in computational modeling of music cognition definitely provides valuable resources for testing specific hypotheses and theories, we observe the need for models that integrate the various aspects of music perception and cognition into a single framework. Such models should be able to account for aspects that until now have only rarely been addressed in computational models of music cognition, like the active nature of perception and the development of cognitive capacities from infancy to adulthood.

The influence of Fe(II) competition on the sorption and migration of Ni(II) in MX-80 bentonite

International Nuclear Information System (INIS)

Pfingsten, Wilfried; Bradbury, Mike; Baeyens, Bart

2011-01-01

Highlights: → We model the diffusion of Ni(II) through bentonite using different sorption models. → We examine sorption competition of Fe(II) and Ni(II) at different concentrations. → Ni(II) breakthrough is 15 times earlier with Fe(II) sorption competition. → Ni(II) sorption is non-linear and depends on the Fe(II) concentration levels. → Sorption competition is important and has to be modelled by reactive transport codes. - Abstract: The results from batch sorption experiments on montmorillonite systems have demonstrated that bivalent transition metals compete with one another for sorption sites. For safety analysis studies of high level radioactive waste repositories with compacted bentonite near fields, the importance of competitive sorption on the migration of radionuclides needs to be evaluated. Under reducing conditions, the bentonite porewater chosen has a Fe(II) concentration of ∼5.3 x 10 -5 M through saturation with siderite. The purpose of this paper is to assess the influence of such high Fe(II) concentrations on the transport of Ni(II) through compacted bentonite, Ni(II) was chosen as an example of a bivalent transition metal. The one-dimensional calculations were carried out at different Ni(II) equilibrium concentrations at the boundary (Ni(II) EQBM ) with the reactive transport code MCOTAC incorporating the two site protolysis non electrostatic surface complexation/cation exchange sorption model, MCOTAC-sorb. At a Ni(II) EQBM level of 10 -7 M without Fe(II) competition, the reactive transport calculations using a constant K d approach and the MCOTAC-sorb calculation yielded the same breakthrough curves. At higher Ni(II) EQBM (10 -5 M), the model calculations with MCOTAC-sorb indicated a breakthrough which was shifted to later times by a factor of ∼5 compared with the use of the constant K d approach. When sorption competition was included in the calculations, the magnitude of the influence depended on the sorption characteristics of the

Biosorption of Cd(II) and Zn(II) by nostoc commune: isotherm and kinetics studies

Energy Technology Data Exchange (ETDEWEB)

Morsy, Fatthy M. [Faculty of Science, Botany Department, Assiut University, Assiut (Egypt); Hassan, Sedky H.A. [Department of Biological Environment, Kangwon National University, Kangwon-do (Korea, Republic of); Koutb, Mostafa [Faculty of Science, Botany Department, Assiut University, Assiut (Egypt); Umm Al-Qura University, Faculty of Applied Science, Biology Department, Mecca (Saudi Arabia)

2011-07-15

In this study, Nostoc commune (cyanobacterium) was used as an inexpensive and efficient biosorbent for Cd(II) and Zn(II) removal from aqueous solutions. The effect of various physicochemical factors on Cd(II) and Zn(II) biosorption such as pH 2.0-7.0, initial metal concentration 0.0-300 mg/L and contact time 0-120 min were studied. Optimum pH for removal of Cd(II) and Zn(II) was 6.0, while the contact time was 30 min at room temperature. The nature of biosorbent and metal ion interaction was evaluated by infrared (IR) technique. IR analysis of bacterial biomass revealed the presence of amino, carboxyl, hydroxyl, and carbonyl groups, which are responsible for biosorption of Cd(II) and Zn (II). The maximum biosorption capacities for Cd(II) and Zn(II) biosorption by N. commune calculated from Langmuir biosorption isotherm were 126.32 and 115.41 mg/g, respectively. The biosorption isotherm for two biosorbents fitted well with Freundlich isotherm than Langmuir model with correlation coefficient (r{sup 2} < 0.99). The biosorption kinetic data were fitted well with the pseudo-second-order kinetic model. Thus, this study indicated that the N. commune is an efficient biosorbent for the removal of Cd(II) and Zn(II) from aqueous solutions. (Copyright copyright 2011 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

Whole of Government Accounts

DEFF Research Database (Denmark)

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

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

Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

Directory of Open Access Journals (Sweden)

Claudiu BRANDAS

2013-01-01

Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

Overviews of EMRAS I and II

International Nuclear Information System (INIS)

Kawaguchi, Isao

2011-01-01

Recently there has been attracting growing interest in impacts of irradiation to wildlife organisms. In IAEA, biota dosimetry working group (BWG) was established in Environmental Modeling for Radiation Safety (EMRAS) program, which aimed to intercompare biota dose assessment models to validate their assumptions and estimations. After EMRAS program finished, new program which is referred as EMRAS II was set on January 2009. In EMRAS II, there are three themes, and 9 working groups were established. One of three themes is related to environmental protection, and three working groups (Biota modeling, wildlife transfer coefficient handbook, biota dose effects modeling) were constituted in it. In this report, activities of EMRAS I BWG and EMRAS II theme II are summarized. (author)

Anticonvulsant activity of DNS II fraction in the acute seizure models.

Science.gov (United States)

Raza, Muhammad Liaquat; Zeeshan, Mohammad; Ahmad, Manzoor; Shaheen, Farzana; Simjee, Shabana U

2010-04-21

Delphinium nordhagenii belongs to family Ranunculaceae, it is widely found in tropical areas of Pakistan. Other species of Delphinium are reported as anticonvulsant and are traditionally used in the treatment of epilepsy. Delphinium nordhagenii is used by local healer in Pakistan but never used for scientific investigation as anticonvulsant. Thus, Delphinium nordhagenii was subjected to bioassay-guided fractionation and the most active fraction, i.e. DNS II acetone was chosen for further testing in the acute seizure models of epilepsy to study the antiepileptic potential in male mice. Different doses (60, 65 and 70mg/kg, i.p.) of DNS II acetone fraction of Delphinium nordhagenii was administered 30min prior the chemoconvulsant's injection in the male mice. Convulsive doses of chemoconvulsants (pentylenetetrazole 90mg/kg, s.c. and picrotoxin 3.15mg/kg, s.c.) were used. The mice were observed 45-90min for the presence of seizures. Moreover, four different doses of DNS II (60, 65, 70 and 100mg/kg, i.p.) were tested in the MES test. The DNS II acetone fraction of Delphinium nordhagenii has exhibited the anticonvulsant actions by preventing the seizures against PTZ- and picrotoxin-induced seizure as well as 100% seizure protection in MES test. The results are comparable with standard AEDs (diazepam 7.5mg/kg, i.p. and phenytoin 20mg/kg, i.p.). These findings suggest that the Delphinium nordhagenii possesses the anticonvulsant activity. Further analysis is needed to confirm the structure and target the extended activity profile. Copyright 2010 Elsevier Ireland Ltd. All rights reserved.

Post-BEMUSE Reflood Model Input Uncertainty Methods (PREMIUM) Benchmark Phase II: Identification of Influential Parameters

International Nuclear Information System (INIS)

Kovtonyuk, A.; Petruzzi, A.; D'Auria, F.

2015-01-01

The objective of the Post-BEMUSE Reflood Model Input Uncertainty Methods (PREMIUM) benchmark is to progress on the issue of the quantification of the uncertainty of the physical models in system thermal-hydraulic codes by considering a concrete case: the physical models involved in the prediction of core reflooding. The PREMIUM benchmark consists of five phases. This report presents the results of Phase II dedicated to the identification of the uncertain code parameters associated with physical models used in the simulation of reflooding conditions. This identification is made on the basis of the Test 216 of the FEBA/SEFLEX programme according to the following steps: - identification of influential phenomena; - identification of the associated physical models and parameters, depending on the used code; - quantification of the variation range of identified input parameters through a series of sensitivity calculations. A procedure for the identification of potentially influential code input parameters has been set up in the Specifications of Phase II of PREMIUM benchmark. A set of quantitative criteria has been as well proposed for the identification of influential IP and their respective variation range. Thirteen participating organisations, using 8 different codes (7 system thermal-hydraulic codes and 1 sub-channel module of a system thermal-hydraulic code) submitted Phase II results. The base case calculations show spread in predicted cladding temperatures and quench front propagation that has been characterized. All the participants, except one, predict a too fast quench front progression. Besides, the cladding temperature time trends obtained by almost all the participants show oscillatory behaviour which may have numeric origins. Adopted criteria for identification of influential input parameters differ between the participants: some organisations used the set of criteria proposed in Specifications 'as is', some modified the quantitative thresholds

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

International training course on nuclear materials accountability for safeguards purposes

International Nuclear Information System (INIS)

1980-12-01

The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control

International training course on nuclear materials accountability for safeguards purposes

Energy Technology Data Exchange (ETDEWEB)

1980-12-01

The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

A margin model to account for respiration-induced tumour motion and its variability

International Nuclear Information System (INIS)

Coolens, Catherine; Webb, Steve; Evans, Phil M; Shirato, H; Nishioka, K

2008-01-01

In order to reduce the sensitivity of radiotherapy treatments to organ motion, compensation methods are being investigated such as gating of treatment delivery, tracking of tumour position, 4D scanning and planning of the treatment, etc. An outstanding problem that would occur with all these methods is the assumption that breathing motion is reproducible throughout the planning and delivery process of treatment. This is obviously not a realistic assumption and is one that will introduce errors. A dynamic internal margin model (DIM) is presented that is designed to follow the tumour trajectory and account for the variability in respiratory motion. The model statistically describes the variation of the breathing cycle over time, i.e. the uncertainty in motion amplitude and phase reproducibility, in a polar coordinate system from which margins can be derived. This allows accounting for an additional gating window parameter for gated treatment delivery as well as minimizing the area of normal tissue irradiated. The model was illustrated with abdominal motion for a patient with liver cancer and tested with internal 3D lung tumour trajectories. The results confirm that the respiratory phases around exhale are most reproducible and have the smallest variation in motion amplitude and phase (approximately 2 mm). More importantly, the margin area covering normal tissue is significantly reduced by using trajectory-specific margins (as opposed to conventional margins) as the angular component is by far the largest contributor to the margin area. The statistical approach to margin calculation, in addition, offers the possibility for advanced online verification and updating of breathing variation as more data become available

Life system modeling and intelligent computing. Pt. II. Proceedings

Energy Technology Data Exchange (ETDEWEB)

Li, Kang; Irwin, George W. (eds.) [Belfast Queen' s Univ. (United Kingdom). School of Electronics, Electrical Engineering and Computer Science; Fei, Minrui; Jia, Li [Shanghai Univ. (China). School of Mechatronical Engineering and Automation

2010-07-01

This book is part II of a two-volume work that contains the refereed proceedings of the International Conference on Life System Modeling and Simulation, LSMS 2010 and the International Conference on Intelligent Computing for Sustainable Energy and Environment, ICSEE 2010, held in Wuxi, China, in September 2010. The 194 revised full papers presented were carefully reviewed and selected from over 880 submissions and recommended for publication by Springer in two volumes of Lecture Notes in Computer Science (LNCS) and one volume of Lecture Notes in Bioinformatics (LNBI). This particular volume of Lecture Notes in Computer Science (LNCS) includes 55 papers covering 7 relevant topics. The 56 papers in this volume are organized in topical sections on advanced evolutionary computing theory and algorithms; advanced neural network and fuzzy system theory and algorithms; modeling and simulation of societies and collective behavior; biomedical signal processing, imaging, and visualization; intelligent computing and control in distributed power generation systems; intelligent methods in power and energy infrastructure development; intelligent modeling, monitoring, and control of complex nonlinear systems. (orig.)

Mechanisms of energy transfer and conversion in plant Light-Harvesting Complex II

Energy Technology Data Exchange (ETDEWEB)

Barros, Tiago Ferreira de

2009-09-24

The light-harvesting complex of photosystem II (LHC-II) is the major antenna complex in plant photosynthesis. It accounts for roughly 30% of the total protein in plant chloroplasts, which makes it arguably the most abundant membrane protein on Earth, and binds about half of plant chlorophyll (Chl). The complex assembles as a trimer in the thylakoid membrane and binds a total of 54 pigment molecules, including 24 Chl a, 18 Chl b, 6 lutein (Lut), 3 neoxanthin (Neo) and 3 violaxanthin (Vio). LHC-II has five key roles in plant photosynthesis. It: (1) harvests sunlight and transmits excitation energy to the reaction centres of photosystems II and I, (2) regulates the amount of excitation energy reaching each of the two photosystems, (3) has a structural role in the architecture of the photosynthetic supercomplexes, (4) contributes to the tight appression of thylakoid membranes in chloroplast grana, and (5) protects the photosynthetic apparatus from photo damage by non photochemical quenching (NPQ). A major fraction of NPQ is accounted for its energy-dependent component qE. Despite being critical for plant survival and having been studied for decades, the exact details of how excess absorbed light energy is dissipated under qE conditions remain enigmatic. Today it is accepted that qE is regulated by the magnitude of the pH gradient ({delta}pH) across the thylakoid membrane. It is also well documented that the drop in pH in the thylakoid lumen during high-light conditions activates the enzyme violaxanthin de-epoxidase (VDE), which converts the carotenoid Vio into zeaxanthin (Zea) as part of the xanthophyll cycle. Additionally, studies with Arabidopsis mutants revealed that the photosystem II subunit PsbS is necessary for qE. How these physiological responses switch LHC-II from the active, energy transmitting to the quenched, energy-dissipating state, in which the solar energy is not transmitted to the photosystems but instead dissipated as heat, remains unclear and is the

Kinetic modelling for zinc (II) ions biosorption onto Luffa cylindrica

International Nuclear Information System (INIS)

Oboh, I.; Aluyor, E.; Audu, T.

2015-01-01

The biosorption of Zinc (II) ions onto a biomaterial - Luffa cylindrica has been studied. This biomaterial was characterized by elemental analysis, surface area, pore size distribution, scanning electron microscopy, and the biomaterial before and after sorption, was characterized by Fourier Transform Infra Red (FTIR) spectrometer. The kinetic nonlinear models fitted were Pseudo-first order, Pseudo-second order and Intra-particle diffusion. A comparison of non-linear regression method in selecting the kinetic model was made. Four error functions, namely coefficient of determination (R 2 ), hybrid fractional error function (HYBRID), average relative error (ARE), and sum of the errors squared (ERRSQ), were used to predict the parameters of the kinetic models. The strength of this study is that a biomaterial with wide distribution particularly in the tropical world and which occurs as waste material could be put into effective utilization as a biosorbent to address a crucial environmental problem

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.

Clinical utility of the DSM-5 alternative model for borderline personality disorder: Differential diagnostic accuracy of the BFI, SCID-II-PQ, and PID-5.

Science.gov (United States)

Fowler, J Christopher; Madan, Alok; Allen, Jon G; Patriquin, Michelle; Sharp, Carla; Oldham, John M; Frueh, B Christopher

2018-01-01

With the publication of DSM 5 alternative model for personality disorders it is critical to assess the components of the model against evidence-based models such as the five factor model and the DSM-IV-TR categorical model. This study explored the relative clinical utility of these models in screening for borderline personality disorder (BPD). Receiver operator characteristics and diagnostic efficiency statistics were calculated for three personality measures to ascertain the relative diagnostic efficiency of each measure. A total of 1653 adult inpatients at a specialist psychiatric hospital completed SCID-II interviews. Sample 1 (n=653) completed the SCID-II interviews, SCID-II Questionnaire (SCID-II-PQ) and the Big Five Inventory (BFI), while Sample 2 (n=1,000) completed the SCID-II interviews, Personality Inventory for DSM5 (PID-5) and the BFI. BFI measure evidenced moderate accuracy for two composites: High Neuroticism+ low agreeableness composite (AUC=0.72, SE=0.01, ptrait constellation for diagnosing BPD. Limitations of the study include the single inpatient setting and use of two discrete samples to assess PID-5 and SCID-II-PQ. Copyright © 2017 Elsevier Inc. All rights reserved.

Observational tests for H II region models - A 'champagne party'

Energy Technology Data Exchange (ETDEWEB)

Alloin, D; Tenorio-Tagle, G

1979-09-01

Observations of several neighboring H II regions associated with a molecular cloud were performed in order to test the champagne model of H II region-molecular cloud interaction leading to the supersonic expansion of molecular cloud gas. Nine different positions in the Gum 61 nebula were observed using an image dissector scanner attached to a 3.6-m telescope, and it is found that the area corresponds to a low excitation, high density nebula, with electron densities ranging between 1400 and 2800/cu cm and larger along the boundary of the ionized gas. An observed increase in pressure and density located in an interior region of the nebula is interpreted in terms of an area between two rarefaction waves generated together with a strong isothermal shock, responsible for the champagne-like streaming, by a pressure discontinuity between the ionized molecular cloud in which star formation takes place and the intercloud gas. It is noted that a velocity field determination would provide the key in understanding the evolution of such a region.

Identification of age-dependent motor and neuropsychological behavioural abnormalities in a mouse model of Mucopolysaccharidosis Type II

Science.gov (United States)

Gleitz, Hélène F. E.; O’Leary, Claire; Holley, Rebecca J.

2017-01-01

Severe mucopolysaccharidosis type II (MPS II) is a progressive lysosomal storage disease caused by mutations in the IDS gene, leading to a deficiency in the iduronate-2-sulfatase enzyme that is involved in heparan sulphate and dermatan sulphate catabolism. In constitutive form, MPS II is a multi-system disease characterised by progressive neurocognitive decline, severe skeletal abnormalities and hepatosplenomegaly. Although enzyme replacement therapy has been approved for treatment of peripheral organs, no therapy effectively treats the cognitive symptoms of the disease and novel therapies are in development to remediate this. Therapeutic efficacy and subsequent validation can be assessed using a variety of outcome measures that are translatable to clinical practice, such as behavioural measures. We sought to consolidate current knowledge of the cognitive, skeletal and motor abnormalities present in the MPS II mouse model by performing time course behavioural examinations of working memory, anxiety, activity levels, sociability and coordination and balance, up to 8 months of age. Cognitive decline associated with alterations in spatial working memory is detectable at 8 months of age in MPS II mice using spontaneous alternation, together with an altered response to novel environments and anxiolytic behaviour in the open-field. Coordination and balance on the accelerating rotarod were also significantly worse at 8 months, and may be associated with skeletal changes seen in MPS II mice. We demonstrate that the progressive nature of MPS II disease is also seen in the mouse model, and that cognitive and motor differences are detectable at 8 months of age using spontaneous alternation, the accelerating rotarod and the open-field tests. This study establishes neurological, motor and skeletal measures for use in pre-clinical studies to develop therapeutic approaches in MPS II. PMID:28207863

Self-dual nonsupersymmetric Type II String Compactifications

International Nuclear Information System (INIS)

Kachru, Shamit; Silverstein, Eva

1998-01-01

It has recently been proposed that certain nonsupersymmetric type II orbifolds have vanishing perturbative contributions to the cosmological constant. We show that techniques of Sen and Vafa allow one to construct dual type II descriptions of these models (some of which have no weakly coupled heterotic dual). The dual type II models are given by the same orbifolds with the string coupling S and a T 2 volume T exchanged. This allows us to argue that in various strongly coupled limits of the original type II models, there are weakly coupled duals which exhibit the same perturbative cancellations as the original models

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.

Accounting for the influence of vegetation and landscape improves model transferability in a tropical savannah region

NARCIS (Netherlands)

Gao, H.; Hrachowitz, M.; Sriwongsitanon, Nutchanart; Fenicia, F.; Gharari, S.; Savenije, H.H.G.

2016-01-01

Understanding which catchment characteristics dominate hydrologic response and how to take them into account remains a challenge in hydrological modeling, particularly in ungauged basins. This is even more so in nontemperate and nonhumid catchments, where—due to the combination of seasonality and

International Business Cycle Accounting

OpenAIRE

Keisuke Otsu

2009-01-01

In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

Model of medicines sales forecasting taking into account factors of influence

Science.gov (United States)

Kravets, A. G.; Al-Gunaid, M. A.; Loshmanov, V. I.; Rasulov, S. S.; Lempert, L. B.

2018-05-01

The article describes a method for forecasting sales of medicines in conditions of data sampling, which is insufficient for building a model based on historical data alone. The developed method is applicable mainly to new drugs that are already licensed and released for sale but do not yet have stable sales performance in the market. The purpose of this study is to prove the effectiveness of the suggested method forecasting drug sales, taking into account the selected factors of influence, revealed during the review of existing solutions and analysis of the specificity of the area under study. Three experiments were performed on samples of different volumes, which showed an improvement in the accuracy of forecasting sales in small samples.

Pengaruh Competitor Accounting Sebagai Strategic Management Accounting Techniques Terhadap Competitive Advantage Dan Organization Performance

OpenAIRE

Alan, Hartanto

2015-01-01

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect...

Standardized facility record and report model system (FARMS) for material accounting and control

International Nuclear Information System (INIS)

Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.

1990-07-01

A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

Corpuls cpr resuscitation device generates superior emulated flows and pressures than LUCAS II in a mechanical thorax model.

Science.gov (United States)

Eichhorn, S; Mendoza Garcia, A; Polski, M; Spindler, J; Stroh, A; Heller, M; Lange, R; Krane, M

2017-06-01

The provision of sufficient chest compression is among the most important factors influencing patient survival during cardiopulmonary resuscitation (CPR). One approach to optimize the quality of chest compressions is to use mechanical-resuscitation devices. The aim of this study was to compare a new device for chest compression (corpuls cpr) with an established device (LUCAS II). We used a mechanical thorax model consisting of a chest with variable stiffness and an integrated heart chamber which generated blood flow dependent on the compression depth and waveform. The method of blood-flow generation could be changed between direct cardiac-compression mode and thoracic-pump mode. Different chest-stiffness settings and compression modes were tested to generate various blood-flow profiles. Additionally, an endurance test at high stiffness was performed to measure overall performance and compression consistency. Both resuscitation machines were able to compress the model thorax with a frequency of 100/min and a depth of 5 cm, independent of the chosen chest stiffness. Both devices passed the endurance test without difficulty. The corpuls cpr device was able to generate about 10-40% more blood flow than the LUCAS II device, depending on the model settings. In most scenarios, the corpuls cpr device also generated a higher blood pressure than the LUCAS II. The peak compression forces during CPR were about 30% higher using the corpuls cpr device than with the LUCAS II. In this study, the corpuls cpr device had improved blood flow and pressure outcomes than the LUCAS II device. Further examination in an animal model is required to prove the findings of this preliminary study.

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

The initial masses of the red supergiant progenitors to Type II supernovae

Science.gov (United States)

Davies, Ben; Beasor, Emma R.

2018-02-01

There are a growing number of nearby supernovae (SNe) for which the progenitor star is detected in archival pre-explosion imaging. From these images it is possible to measure the progenitor's brightness a few years before explosion, and ultimately estimate its initial mass. Previous work has shown that II-P and II-L SNe have red supergiant (RSG) progenitors, and that the range of initial masses for these progenitors seems to be limited to ≲ 17 M⊙. This is in contrast with the cut-off of 25-30 M⊙ predicted by evolutionary models, a result that is termed the `red supergiant problem'. Here we investigate one particular source of systematic error present in converting pre-explosion photometry into an initial mass, which of the bolometric correction (BC) used to convert a single-band flux into a bolometric luminosity. We show, using star clusters, that RSGs evolve to later spectral types as they approach SN, which in turn causes the BC to become larger. Failure to account for this results in a systematic underestimate of a star's luminosity, and hence its initial mass. Using our empirically motivated BCs we reappraise the II-P and II-L SNe that have their progenitors detected in pre-explosion imaging. Fitting an initial mass function to these updated masses results in an increased upper mass cut-off of Mhi = 19.0^{+2.5}_{-1.3} M⊙, with a 95 per cent upper confidence limit of <27 M⊙. Accounting for finite sample size effects and systematic uncertainties in the mass-luminosity relationship raises the cut-off to Mhi = 25 M⊙ (<33 M⊙, 95 per cent confidence). We therefore conclude that there is currently no strong evidence for `missing' high-mass progenitors to core-collapse SNe.

Synthesis of amino functionalized magnetic graphenes composite material and its application to remove Cr(VI), Pb(II), Hg(II), Cd(II) and Ni(II) from contaminated water

International Nuclear Information System (INIS)

Guo, Xiaoyao; Du, Bin; Wei, Qin; Yang, Jian; Hu, Lihua; Yan, Liangguo; Xu, Weiying

2014-01-01

Highlights: • Graphenes magnetic composite nanoparticles (Fe 3 O 4 -GS) were used to adsorb metal ions. • The adsorption of metal ions onto Fe 3 O 4 -GS could be well interpreted by the Freundlich equation. • The adsorption of metal ions onto Fe 3 O 4 -GS fit pseudo-second order kinetic model. • Thermodynamic studies illustrated that the adsorption process was endothermic and spontaneous in nature. - Abstract: In the present study, a kind of graphenes magnetic material (Fe 3 O 4 -GS) was prepared by compositing graphene sheet with ferroferric oxide, and shown to be effictive for removing Cr(VI), Pb(II), Hg(II), Cd(II) and Ni(II) ions from aqueous solution. The synthesized sorbent was characterized by SEM, TEM, FTIR, XRD, XPS and BET, respectively. The pH ZPC value of the sorbent was estimated to be 3.5 by alkaline-titration methods. Fe 3 O 4 -GS can be simply recovered from water with magnetic separation at low magnetic field within one minute. The sorption capacities of the metals were 17.29, 27.95, 23.03, 27.83 and 22.07 mg g −1 for Cr(VI), Pb(II), Hg(II), Cd(II) and Ni(II), respectively. Kinetic data showed good correlation with pseudo-second-order equation and the Freundlich model was found to fit for the isotherm data of all the heavy metal ions. It was found that the metals sorption was accomplished mainly via chelation or ion exchange. The results of thermodynamic studies illustrate that the adsorption process was endothermic and spontaneous in nature

Simple inflationary quintessential model. II. Power law potentials

Science.gov (United States)

de Haro, Jaume; Amorós, Jaume; Pan, Supriya

2016-09-01

The present work is a sequel of our previous work [Phys. Rev. D 93, 084018 (2016)] which depicted a simple version of an inflationary quintessential model whose inflationary stage was described by a Higgs-type potential and the quintessential phase was responsible due to an exponential potential. Additionally, the model predicted a nonsingular universe in past which was geodesically past incomplete. Further, it was also found that the model is in agreement with the Planck 2013 data when running is allowed. But, this model provides a theoretical value of the running which is far smaller than the central value of the best fit in ns , r , αs≡d ns/d l n k parameter space where ns, r , αs respectively denote the spectral index, tensor-to-scalar ratio and the running of the spectral index associated with any inflationary model, and consequently to analyze the viability of the model one has to focus in the two-dimensional marginalized confidence level in the allowed domain of the plane (ns,r ) without taking into account the running. Unfortunately, such analysis shows that this model does not pass this test. However, in this sequel we propose a family of models runs by a single parameter α ∈[0 ,1 ] which proposes another "inflationary quintessential model" where the inflation and the quintessence regimes are respectively described by a power law potential and a cosmological constant. The model is also nonsingular although geodesically past incomplete as in the cited model. Moreover, the present one is found to be more simple compared to the previous model and it is in excellent agreement with the observational data. In fact, we note that, unlike the previous model, a large number of the models of this family with α ∈[0 ,1/2 ) match with both Planck 2013 and Planck 2015 data without allowing the running. Thus, the properties in the current family of models compared to its past companion justify its need for a better cosmological model with the successive

Accounting for the distributional impacts of policy in the green accounts

NARCIS (Netherlands)

Horan, R.D.; Hrubovcak, J.; Shortle, J.S.; Bulte, E.H.

2000-01-01

Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of

Space shuttle configuration accounting functional design specification

Science.gov (United States)

1974-01-01

An analysis is presented of the requirements for an on-line automated system which must be capable of tracking the status of requirements and engineering changes and of providing accurate and timely records. The functional design specification provides the definition, description, and character length of the required data elements and the interrelationship of data elements to adequately track, display, and report the status of active configuration changes. As changes to the space shuttle program levels II and III configuration are proposed, evaluated, and dispositioned, it is the function of the configuration management office to maintain records regarding changes to the baseline and to track and report the status of those changes. The configuration accounting system will consist of a combination of computers, computer terminals, software, and procedures, all of which are designed to store, retrieve, display, and process information required to track proposed and proved engineering changes to maintain baseline documentation of the space shuttle program levels II and III.

Toward a formalized account of attitudes: The Causal Attitude Network (CAN) model.

Science.gov (United States)

Dalege, Jonas; Borsboom, Denny; van Harreveld, Frenk; van den Berg, Helma; Conner, Mark; van der Maas, Han L J

2016-01-01

This article introduces the Causal Attitude Network (CAN) model, which conceptualizes attitudes as networks consisting of evaluative reactions and interactions between these reactions. Relevant evaluative reactions include beliefs, feelings, and behaviors toward the attitude object. Interactions between these reactions arise through direct causal influences (e.g., the belief that snakes are dangerous causes fear of snakes) and mechanisms that support evaluative consistency between related contents of evaluative reactions (e.g., people tend to align their belief that snakes are useful with their belief that snakes help maintain ecological balance). In the CAN model, the structure of attitude networks conforms to a small-world structure: evaluative reactions that are similar to each other form tight clusters, which are connected by a sparser set of "shortcuts" between them. We argue that the CAN model provides a realistic formalized measurement model of attitudes and therefore fills a crucial gap in the attitude literature. Furthermore, the CAN model provides testable predictions for the structure of attitudes and how they develop, remain stable, and change over time. Attitude strength is conceptualized in terms of the connectivity of attitude networks and we show that this provides a parsimonious account of the differences between strong and weak attitudes. We discuss the CAN model in relation to possible extensions, implication for the assessment of attitudes, and possibilities for further study. (c) 2015 APA, all rights reserved).

The Relative Performance of Female and Male Students in Accounting Principles Classes.

Science.gov (United States)

Bouillon, Marvin L.; Doran, B. Michael

1992-01-01

The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

A matrix of social accounting for Asturias

Directory of Open Access Journals (Sweden)

Margarita Argüelles

2003-01-01

Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

Oral administration of undenatured native chicken type II collagen (UC-II) diminished deterioration of articular cartilage in a rat model of osteoarthritis (OA).

Science.gov (United States)

Bagi, C M; Berryman, E R; Teo, S; Lane, N E

2017-12-01

The aim of this study was to determine the ability of undenatured native chicken type II collagen (UC-II) to prevent excessive articular cartilage deterioration in a rat model of osteoarthritis (OA). Twenty male rats were subjected to partial medial meniscectomy tear (PMMT) surgery to induce OA. Immediately after the surgery 10 rats received vehicle and another 10 rats oral daily dose of UC-II at 0.66 mg/kg for a period of 8 weeks. In addition 10 naïve rats were used as an intact control and another 10 rats received sham surgery. Study endpoints included a weight-bearing capacity of front and hind legs, serum biomarkers of bone and cartilage metabolism, analyses of subchondral and cancellous bone at the tibial epiphysis and metaphysis, and cartilage pathology at the medial tibial plateau using histological methods. PMMT surgery produced moderate OA at the medial tibial plateau. Specifically, the deterioration of articular cartilage negatively impacted the weight bearing capacity of the operated limb. Immediate treatment with the UC-II preserved the weight-bearing capacity of the injured leg, preserved integrity of the cancellous bone at tibial metaphysis and limited the excessive osteophyte formation and deterioration of articular cartilage. Study results demonstrate that a clinically relevant daily dose of UC-II when applied immediately after injury can improve the mechanical function of the injured knee and prevent excessive deterioration of articular cartilage. Copyright © 2017 The Author(s). Published by Elsevier Ltd.. All rights reserved.

Modelling of the physico-chemical behaviour of clay minerals with a thermo-kinetic model taking into account particles morphology in compacted material.

Science.gov (United States)

Sali, D.; Fritz, B.; Clément, C.; Michau, N.

2003-04-01

Modelling of fluid-mineral interactions is largely used in Earth Sciences studies to better understand the involved physicochemical processes and their long-term effect on the materials behaviour. Numerical models simplify the processes but try to preserve their main characteristics. Therefore the modelling results strongly depend on the data quality describing initial physicochemical conditions for rock materials, fluids and gases, and on the realistic way of processes representations. The current geo-chemical models do not well take into account rock porosity and permeability and the particle morphology of clay minerals. In compacted materials like those considered as barriers in waste repositories, low permeability rocks like mudstones or compacted powders will be used : they contain mainly fine particles and the geochemical models used for predicting their interactions with fluids tend to misjudge their surface areas, which are fundamental parameters in kinetic modelling. The purpose of this study was to improve how to take into account the particles morphology in the thermo-kinetic code KINDIS and the reactive transport code KIRMAT. A new function was integrated in these codes, considering the reaction surface area as a volume depending parameter and the calculated evolution of the mass balance in the system was coupled with the evolution of reactive surface areas. We made application exercises for numerical validation of these new versions of the codes and the results were compared with those of the pre-existing thermo-kinetic code KINDIS. Several points are highlighted. Taking into account reactive surface area evolution during simulation modifies the predicted mass transfers related to fluid-minerals interactions. Different secondary mineral phases are also observed during modelling. The evolution of the reactive surface parameter helps to solve the competition effects between different phases present in the system which are all able to fix the chemical

Computerized transportation model for the NRC Physical Protection Project. Versions I and II

International Nuclear Information System (INIS)

Anderson, G.M.

1978-01-01

Details on two versions of a computerized model for the transportation system of the NRC Physical Protection Project are presented. The Version I model permits scheduling of all types of transport units associated with a truck fleet, including truck trailers, truck tractors, escort vehicles and crews. A fixed-fleet itinerary construction process is used in which iterations on fleet size are required until the service requirements are satisfied. The Version II model adds an aircraft mode capability and provides for a more efficient non-fixed-fleet itinerary generation process. Test results using both versions are included

Proposal methodology for Land Carbon Accounting across Europe

Science.gov (United States)

Simon, A.; Ivanov, E.; Anaya-Romero, M.; Weber, J.-L.

2012-04-01

The need to account natural resources as capital, in the same way as we account economic and financial resources, is getting an important awareness-raising channel for governments, producers, and consumers in order to manage the environment capital. Besides that, the forthcoming Part II of the revised System of Integrated Environmental and Economic Accounting will enclose a framework for experimental ecosystem accounts. This conceptual framework is an initiative led by the European Environment Agency and the World Bank WAVES global partnership for which robust data and indicators are needed. In this context, the aim of this work is to demonstrate a preliminary methodology for land carbon account across Europe. The study area covers EU+38. The territorial unit used was the Socio-Ecological Landscape Units based on the Land Cover Functional Units and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. Finally, the grid size used for accounting was 1km x 1km. The characteristic indicator considered for ecosystem capital carbon accounts is the carbon content which is derived from the Net Primary Production (NPP) and its removal by agriculture, forestry. Accordingly, the output data obtained were the stocks of carbon recorded in tons of carbon. The current approach is based on the combination of CORINE Land cover, traditional remote sensing (RS) indicators like NDVI - Normalised Difference Vegetation Index and the modern advances on RS techniques where new indicators like GPP (Gross Primary Productivity) and NPP. Other additional attributes were temperature, precipitation and vegetation type or Land cover. Different national and European data sources were used for the analysis as well as downscales procedures. In the present work soil carbon content were assumed to be a fixed fraction. Nevertheless further research will also take into account soil carbon data considering scenarios of land use change.

Impact of uranium-233/thorium cycle on advanced accountability concepts and fabrication facilities. Addendum 2 to application of advanced accountability concepts in mixed oxide fabrication

International Nuclear Information System (INIS)

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

1977-11-01

The Phase I study of the application of advanced accountability methods (DYMAC) in a uranium/plutonium mixed oxide facility was extended to cover the possible fabrication of uranium-233/thorium fuels. Revisions to Phase II of the DYMAC plan which would be necessitated by such a process are specified. These revisions include shielding requirements, measurement systems, licensing conditions, and safeguards considerations. The impact of the uranium/thorium cycle on a large-scale fuel fabrication facility was also reviewed; it was concluded that the essentially higher radioactivity of uranium/thorium feeds would lead to increased difficulties which tend to preclude early commercial application of the process. An amended schedule for Phase II is included

Uptake of Cd(II) and Pb(II) by microalgae in presence of colloidal organic matter from wastewater treatment plant effluents

International Nuclear Information System (INIS)

Worms, Isabelle A.M.; Traber, Jacqueline; Kistler, David; Sigg, Laura; Slaveykova, Vera I.

2010-01-01

The present study addresses the key issue of linking the chemical speciation to the uptake of priority pollutants Cd(II) and Pb(II) in the wastewater treatment plant effluents, with emphasis on the role of the colloidal organic matter (EfOM). Binding of Cd(II) and Pb(II) by EfOM was examined by an ion exchange technique and flow field-flow fractionation coupled to inductively coupled plasma mass spectrometry in parallel to bioassays with green microalga Chlorella kesslerii in ultrafiltrate (<1 kDa) and colloidal isolates (1 kDa to 0.45 μm). The uptake of Cd by C. kesslerii was consistent with the speciation analysis and measured free metal ion concentrations, while Pb uptake was much greater than that expected from the speciation measurement. Better understanding of the differences in the effects of the EfOM on Cd(II) and Pb(II) uptake required to take into account the size dependence of metal binding by EfOM. - Colloids isolated from WWTP effluents decrease Cd uptake, but increase Pb uptake by microalga Chlorella kesslerii.