WorldWideScience

Sample records for outcomes based accountability

  1. Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

    Science.gov (United States)

    Lui, Gladie; Shum, Connie

    2012-01-01

    Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

  2. FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

    Directory of Open Access Journals (Sweden)

    Florentina Moisescu

    2015-05-01

    Full Text Available The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the financial result in order to avoid payment of a bigger tax to the state tax authority or the postponement of it, while companies from other countries want a financial result as big as possible so that they can attract investors.

  3. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

    Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

  4. A provider based accounting architecture

    NARCIS (Netherlands)

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    This paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content on the Internet will be published. The architecture presented in this paper has a distributed functionality and an

  5. Accounting bases of theory: Why they matter

    Directory of Open Access Journals (Sweden)

    Zafeer Nagdee

    2016-11-01

    Full Text Available It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide

  6. Forum: Is Test-Based Accountability Dead?

    Science.gov (United States)

    Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

    2017-01-01

    Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

  7. Network meta-analysis of multiple outcome measures accounting for borrowing of information across outcomes.

    Science.gov (United States)

    Achana, Felix A; Cooper, Nicola J; Bujkiewicz, Sylwia; Hubbard, Stephanie J; Kendrick, Denise; Jones, David R; Sutton, Alex J

    2014-07-21

    Network meta-analysis (NMA) enables simultaneous comparison of multiple treatments while preserving randomisation. When summarising evidence to inform an economic evaluation, it is important that the analysis accurately reflects the dependency structure within the data, as correlations between outcomes may have implication for estimating the net benefit associated with treatment. A multivariate NMA offers a framework for evaluating multiple treatments across multiple outcome measures while accounting for the correlation structure between outcomes. The standard NMA model is extended to multiple outcome settings in two stages. In the first stage, information is borrowed across outcomes as well across studies through modelling the within-study and between-study correlation structure. In the second stage, we make use of the additional assumption that intervention effects are exchangeable between outcomes to predict effect estimates for all outcomes, including effect estimates on outcomes where evidence is either sparse or the treatment had not been considered by any one of the studies included in the analysis. We apply the methods to binary outcome data from a systematic review evaluating the effectiveness of nine home safety interventions on uptake of three poisoning prevention practices (safe storage of medicines, safe storage of other household products, and possession of poison centre control telephone number) in households with children. Analyses are conducted in WinBUGS using Markov Chain Monte Carlo (MCMC) simulations. Univariate and the first stage multivariate models produced broadly similar point estimates of intervention effects but the uncertainty around the multivariate estimates varied depending on the prior distribution specified for the between-study covariance structure. The second stage multivariate analyses produced more precise effect estimates while enabling intervention effects to be predicted for all outcomes, including intervention effects on

  8. Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

    Directory of Open Access Journals (Sweden)

    Mahbobeh Arab

    2013-01-01

    Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

  9. Binomial outcomes in dataset with some clusters of size two: can the dependence of twins be accounted for? A simulation study comparing the reliability of statistical methods based on a dataset of preterm infants.

    Science.gov (United States)

    Sauzet, Odile; Peacock, Janet L

    2017-07-20

    The analysis of perinatal outcomes often involves datasets with some multiple births. These are datasets mostly formed of independent observations and a limited number of clusters of size two (twins) and maybe of size three or more. This non-independence needs to be accounted for in the statistical analysis. Using simulated data based on a dataset of preterm infants we have previously investigated the performance of several approaches to the analysis of continuous outcomes in the presence of some clusters of size two. Mixed models have been developed for binomial outcomes but very little is known about their reliability when only a limited number of small clusters are present. Using simulated data based on a dataset of preterm infants we investigated the performance of several approaches to the analysis of binomial outcomes in the presence of some clusters of size two. Logistic models, several methods of estimation for the logistic random intercept models and generalised estimating equations were compared. The presence of even a small percentage of twins means that a logistic regression model will underestimate all parameters but a logistic random intercept model fails to estimate the correlation between siblings if the percentage of twins is too small and will provide similar estimates to logistic regression. The method which seems to provide the best balance between estimation of the standard error and the parameter for any percentage of twins is the generalised estimating equations. This study has shown that the number of covariates or the level two variance do not necessarily affect the performance of the various methods used to analyse datasets containing twins but when the percentage of small clusters is too small, mixed models cannot capture the dependence between siblings.

  10. Binomial outcomes in dataset with some clusters of size two: can the dependence of twins be accounted for? A simulation study comparing the reliability of statistical methods based on a dataset of preterm infants

    Directory of Open Access Journals (Sweden)

    Odile Sauzet

    2017-07-01

    Full Text Available Abstract Background The analysis of perinatal outcomes often involves datasets with some multiple births. These are datasets mostly formed of independent observations and a limited number of clusters of size two (twins and maybe of size three or more. This non-independence needs to be accounted for in the statistical analysis. Using simulated data based on a dataset of preterm infants we have previously investigated the performance of several approaches to the analysis of continuous outcomes in the presence of some clusters of size two. Mixed models have been developed for binomial outcomes but very little is known about their reliability when only a limited number of small clusters are present. Methods Using simulated data based on a dataset of preterm infants we investigated the performance of several approaches to the analysis of binomial outcomes in the presence of some clusters of size two. Logistic models, several methods of estimation for the logistic random intercept models and generalised estimating equations were compared. Results The presence of even a small percentage of twins means that a logistic regression model will underestimate all parameters but a logistic random intercept model fails to estimate the correlation between siblings if the percentage of twins is too small and will provide similar estimates to logistic regression. The method which seems to provide the best balance between estimation of the standard error and the parameter for any percentage of twins is the generalised estimating equations. Conclusions This study has shown that the number of covariates or the level two variance do not necessarily affect the performance of the various methods used to analyse datasets containing twins but when the percentage of small clusters is too small, mixed models cannot capture the dependence between siblings.

  11. Restorative Justice as Strength-Based Accountability

    Science.gov (United States)

    Ball, Robert

    2003-01-01

    This article compares strength-based and restorative justice philosophies for young people and their families. Restorative justice provides ways to respond to crime and harm that establish accountability while seeking to reconcile members of a community. Restorative approaches are an important subset of strength-based interventions.

  12. Using Problem-Based Learning in Accounting

    Science.gov (United States)

    Hansen, James D.

    2006-01-01

    In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…

  13. HUMAN HEALTH OUTCOMES AND ACCOUNTABILITY - RISK POLICY REPORT

    Science.gov (United States)

    EPA is identifying human health "outcomes" as part of a significant shift in how the Agency frames questions and assesses its impact on environmental quality. These outcomes, while complementing traditional process indicators such as decreases in emissions, discharges and pollut...

  14. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  15. Neighborhood Deprivation and Childhood Asthma Outcomes, Accounting for Insurance Coverage.

    Science.gov (United States)

    Nkoy, Flory L; Stone, Bryan L; Knighton, Andrew J; Fassl, Bernhard A; Johnson, Joseph M; Maloney, Christopher G; Savitz, Lucy A

    2018-01-09

    Collecting social determinants data is challenging. We assigned patients a neighborhood-level social determinant measure, the area of deprivation index (ADI), by using census data. We then assessed the association between neighborhood deprivation and asthma hospitalization outcomes and tested the influence of insurance coverage. A retrospective cohort study of children 2 to 17 years old admitted for asthma at 8 hospitals. An administrative database was used to collect patient data, including hospitalization outcomes and neighborhood deprivation status (ADI scores), which were grouped into quintiles (ADI 1, the least deprived neighborhoods; ADI 5, the most deprived neighborhoods). We used multivariable models, adjusting for covariates, to assess the associations and added a neighborhood deprivation status and insurance coverage interaction term. A total of 2270 children (median age 5 years; 40.6% girls) were admitted for asthma. We noted that higher ADI quintiles were associated with greater length of stay, higher cost, and more asthma readmissions ( P < .05 for most quintiles). Having public insurance was independently associated with greater length of stay (β: 1.171; 95% confidence interval [CI]: 1.117-1.228; P < .001), higher cost (β: 1.147; 95% CI: 1.093-1.203; P < .001), and higher readmission odds (odds ratio: 1.81; 95% CI: 1.46-2.24; P < .001). There was a significant deprivation-insurance effect modification, with public insurance associated with worse outcomes and private insurance with better outcomes across ADI quintiles ( P < .05 for most combinations). Neighborhood-level ADI measure is associated with asthma hospitalization outcomes. However, insurance coverage modifies this relationship and needs to be considered when using the ADI to identify and address health care disparities. Copyright © 2018 by the American Academy of Pediatrics.

  16. Could Learning Outcomes of the First Course in Accounting Predict Overall Academic Performance?

    Science.gov (United States)

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during…

  17. 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...

  18. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  19. The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs

    Science.gov (United States)

    Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

    2012-01-01

    Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

  20. Distance Education in a Cost Accounting Course: Instruction, Interaction, and Multiple Measures of Learning Outcomes

    Science.gov (United States)

    Chen, Clement C.; Jones, Keith T.; Moreland, Keith

    2010-01-01

    Students in online and traditional classroom sections of an intermediate-level cost accounting course responded to a survey about their experiences in the course. Specifically, several items related to the instruction and learning outcomes were addressed. Additionally, student examination performance in the two types of sections was compared. The…

  1. 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

  2. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  3. Student Accountability in Team-Based Learning Classes

    Science.gov (United States)

    Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

    2016-01-01

    Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

  4. Risk-Based Educational Accountability in Dutch Primary Education

    Science.gov (United States)

    Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

    2015-01-01

    A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

  5. Detecting Hacked Twitter Accounts based on Behavioural Change

    NARCIS (Netherlands)

    Nauta, Meike; Habib, Mena Badieh; van Keulen, Maurice

    Social media accounts are valuable for hackers for spreading phishing links, malware and spam. Furthermore, some people deliberately hack an acquaintance to damage his or her image. This paper describes a classification for detecting hacked Twitter accounts. The model is mainly based on features

  6. Spatial cluster detection for repeatedly measured outcomes while accounting for residential history.

    Science.gov (United States)

    Cook, Andrea J; Gold, Diane R; Li, Yi

    2009-10-01

    Spatial cluster detection has become an important methodology in quantifying the effect of hazardous exposures. Previous methods have focused on cross-sectional outcomes that are binary or continuous. There are virtually no spatial cluster detection methods proposed for longitudinal outcomes. This paper proposes a new spatial cluster detection method for repeated outcomes using cumulative geographic residuals. A major advantage of this method is its ability to readily incorporate information on study participants relocation, which most cluster detection statistics cannot. Application of these methods will be illustrated by the Home Allergens and Asthma prospective cohort study analyzing the relationship between environmental exposures and repeated measured outcome, occurrence of wheeze in the last 6 months, while taking into account mobile locations.

  7. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    Science.gov (United States)

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  8. Autonomy and Accountability in Standards-Based Reform

    Directory of Open Access Journals (Sweden)

    Susan Watson

    2001-08-01

    Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

  9. On school choice and test-based accountability.

    Directory of Open Access Journals (Sweden)

    Damian W. Betebenner

    2005-10-01

    Full Text Available Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB, a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school choice and test-based accountability and explicate connections between the two that are explicit in reform implementations like NCLB or implicit within the market-based reform literature in which school choice and test-based accountability reside. In the second portion we scrutinize the connections, in particular, between school choice and test-based accountability using a large western school district with a popular choice system in place. Data from three sources are combined to explore the ways in which school choice and test-based accountability draw on each other: state assessment data of children in the district, school choice data for every participating student in the district choice program, and a parental survey of both participants and non-participants of choice asking their attitudes concerning the use of school report cards in the district. Results suggest that choice is of benefit academically to only the lowest achieving students, choice participation is not uniform across different ethnic groups in the district, and parents' primary motivations as reported on a survey for participation in choice are not due to test scores, though this is not consistent with choice preferences among parents in the district. As such, our results generally confirm the hypotheses of choice critics more so than advocates. Keywords: school choice; accountability; student testing.

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

    Science.gov (United States)

    Leuschner, Kristin J.

    2010-01-01

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

  11. The utilization of activity-based cost accounting in hospitals.

    Science.gov (United States)

    Emmett, Dennis; Forget, Robert

    2005-01-01

    Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

  12. The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

    Science.gov (United States)

    Siagian, Ferdinand T.; Khan, Mohammad

    2016-01-01

    The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…

  13. AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

    OpenAIRE

    Islom Kuziev

    2011-01-01

    In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

  14. THE ACCOUNTING POSTEMPLOYMENT BENEFITS BASED ON ACTUARIAL CALCULATIONS

    Directory of Open Access Journals (Sweden)

    Anna CEBOTARI

    2017-11-01

    Full Text Available The accounting post-employment benefits, based on actuarial calculations, at present remains a subject studied in Moldova only theoretically. Applying actuarial calculations of accounting in fact denotes its character of evolving. Because national accounting standards have been adapted to international, which, in turn, require the valuation of assets and debts at fair value, there is a need to draw up exact calculations on which stands the theory of probability and mathematical statistics. One of the main objectives of accounting information is reflected in its financial situations and providing internal and external users of the entity. Hence, arises the need to reflect highly reliable information that can be provided by applying actuarial calculations.

  15. Circles of Support and Accountability for Sex Offenders: A Systematic Review of Outcomes.

    Science.gov (United States)

    Clarke, Martin; Brown, Susan; Völlm, Birgit

    2017-08-01

    We conducted a systematic review of studies reporting on the effectiveness of Circles of Support and Accountability (Circles). Circles use volunteers to provide support for sex offenders living in the community. We searched 10 databases up to the end of 2013 and identified 3 relevant outcome studies. An additional 12 papers or reports were identified by searching reference lists, Google, and contacting key authors and Circles providers to obtain unpublished data. These 15 studies comprised one randomized controlled trial, three retrospective cohorts with matched controls, and 11 case series. The majority reported measures of recidivism, particularly reconviction. The 4 studies with controls generally reported that participation in Circles was associated with lower recidivism although there were few statistically significant differences. Few studies examined changes in risk or psychosocial outcomes. A number of methodological issues are discussed. Longer term, prospective follow-up studies with control groups are required to address these issues.

  16. Digital Game-Based Learning in Accounting and Business Education

    Science.gov (United States)

    Carenys, Jordi; Moya, Soledad

    2016-01-01

    This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

  17. Performance-Based Accountability in Qatar: A State in Progress

    Science.gov (United States)

    Jaafar, Sonia Ben

    2011-01-01

    It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…

  18. Moving beyond the Failure of Test-Based Accountability

    Science.gov (United States)

    Koretz, Daniel

    2018-01-01

    In "The Testing Charade: Pretending to Make Schools Better", the author's new book from which this article is drawn, the failures of test-based accountability are documented and some of the most egregious misuses and outright abuses of testing are described, along with some of the most serious negative effects. Neither good intentions…

  19. Ontology-Based e-Assessment for Accounting Education

    Science.gov (United States)

    Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

    2013-01-01

    This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

  20. Accountability-based reengineering of an order fulfillment process

    NARCIS (Netherlands)

    Zhang, L.; Jiao, J.; Ma, Q.

    2009-01-01

    In view of the dynamic changes in a supply chain network and the significance of order fulfillment processes (OFPs) for the successful implementation of supply chain management, this paper puts forward an accountability-based methodology for companies to reengineer OFPs while considering both

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

    OpenAIRE

    Yilmaz, Erdal

    2015-01-01

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

  2. Accountability for Community-Based Programs for the Seriously Ill.

    Science.gov (United States)

    Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

    2018-03-01

    Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

  3. 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+.

  4. Volunteers in Circles of Support and Accountability Job Demands, Job Resources, and Outcome.

    Science.gov (United States)

    Höing, Mechtild; Bogaerts, Stefan; Vogelvang, Bas

    2017-09-01

    In Circles of Support and Accountability (CoSA), volunteers support a medium- to high-risk sex offender in his process toward desistance by developing a long-term empathic relationship. More knowledge is needed about the impact of this work on volunteers themselves. In a sample of 40 Dutch CoSA volunteers-at the time constituting 37% of the national population of 108 then active CoSA volunteers-we measured outcome in terms of volunteer satisfaction, determination to continue, compassion satisfaction, burnout and secondary stress, vicarious growth, civic capacities, and professional skills. We explored theoretically derived predictors of positive and negative outcome, and conceptualized them within the Job Demands-Resources model (JD-R). Volunteers reported mainly positive effects, especially high levels of volunteer satisfaction, compassion satisfaction, and determination to continue. Results indicated that job demands and most of the internal job resources were of minor importance. External job resources, especially social support and connectedness, were associated with positive outcome. Connectedness mediated the effect of social support on compassion satisfaction.

  5. The Effectiveness of Problem Based Learning (PBL on Intermediate Financial Accounting Subject

    Directory of Open Access Journals (Sweden)

    Nunuk Suryanti

    2016-12-01

    Full Text Available This research aims to know the effectiveness of Problem Based Learning (PBL Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR. Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL at experimental class and Drill Model at controlled class. Data was collected by using interview, observation, and tests (pre-test and post-test. Moreover, data were analyzed by using independent sample test. Findings show that there is no any difference of learning outcomes between students who taught by Problem Based Learning (PBL Model and Drill Model on Intermediate Financial Accounting.

  6. The challenges of competency based education of Certified Public Accountant

    Directory of Open Access Journals (Sweden)

    José Carlos Dextre Flores

    2014-02-01

    Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

  7. Ecological accounting based on extended exergy: a sustainability perspective.

    Science.gov (United States)

    Dai, Jing; Chen, Bin; Sciubba, Enrico

    2014-08-19

    The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

  8. Korean Clinic Based Outcome Measure Studies

    OpenAIRE

    Jongbae Park

    2003-01-01

    Background: Evidence based medicine has become main tools for medical practice. However, conducting a highly ranked in the evidence hierarchy pyramid is not easy or feasible at all times and places. There remains a room for descriptive clinical outcome measure studies with admitting the limit of the intepretation. Aims: Presents three Korean clinic based outcome measure studies with a view to encouraging Korean clinicians to conduct similar studies. Methods: Three studies are presented...

  9. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

    OpenAIRE

    KIRLI, Mustafa; GÜMÜŞ, Harun

    2011-01-01

    To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

  10. A brain-based account of "basic-level" concepts.

    Science.gov (United States)

    Bauer, Andrew James; Just, Marcel Adam

    2017-11-01

    This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. Copyright © 2017 Elsevier Inc. All rights reserved.

  11. Alternate financial incentives in multi-tiered formulary systems to improve accountability for outcomes.

    Science.gov (United States)

    Chung, Richard S; Taira, Deborah A; Noh, Charles

    2003-01-01

    Drug manufacturer rebates paid to health plans and pharmacy benefit management companies have come under increased public scrutiny. Over the past several years, numerous articles have appeared in the literature encouraging a shift to a more quality-based decision-making process for health plan drug formularies. To propose a new basis for formulary placement decisions that would include consideration of health-plan-specific measures (clinical outcomes, total cost, adherence, and appropriateness of care) and align incentives for health plans, physicians, pharmacists, and pharmaceutical companies to promote high-quality care. The proposed approach builds on key components of the Pharmacy's Framework for Drug Therapy Management in the 21st Century and the Academy of Managed Care Pharmacy's Format for Formulary Submission, including a focus on patient outcomes and evidence-based decision making. The proposed approach would lessen the influence of drug manufacturer rebates on formulary placement by shifting the focus to appropriateness of care, clinical outcomes, patient adherence, and total cost of care. Pharmaceutical manufacturers would benefit from the focus on adherence to drug therapy and total cost of care. Health plans and pharmacy benefit management companies would gain in that they may be able to reduce efforts in drug utilization review as pharmaceutical manufacturers are given incentives to market their drugs more appropriately. Physicians and pharmacists would benefit because the rebate money would be used to provide quality-based financial incentives related to adherence and appropriate use of drugs. The implementation of this approach would be difficult and require cooperation from employers, pharmacists, pharmaceutical manufacturers, health plans, and pharmacy benefit management companies. Aspects of this approach could be incorporated into existing pharmacy benefit management processes to encourage the delivery of high-quality health care.

  12. Desired emotions across cultures: A value-based account.

    Science.gov (United States)

    Tamir, Maya; Schwartz, Shalom H; Cieciuch, Jan; Riediger, Michaela; Torres, Claudio; Scollon, Christie; Dzokoto, Vivian; Zhou, Xiaolu; Vishkin, Allon

    2016-07-01

    Values reflect how people want to experience the world; emotions reflect how people actually experience the world. Therefore, we propose that across cultures people desire emotions that are consistent with their values. Whereas prior research focused on the desirability of specific affective states or 1 or 2 target emotions, we offer a broader account of desired emotions. After reporting initial evidence for the potential causal effects of values on desired emotions in a preliminary study (N = 200), we tested the predictions of our proposed model in 8 samples (N = 2,328) from distinct world cultural regions. Across cultural samples, we found that people who endorsed values of self-transcendence (e.g., benevolence) wanted to feel more empathy and compassion, people who endorsed values of self-enhancement (e.g., power) wanted to feel more anger and pride, people who endorsed values of openness to change (e.g., self-direction) wanted to feel more interest and excitement, and people who endorsed values of conservation (e.g., tradition) wanted to feel more calmness and less fear. These patterns were independent of differences in emotional experience. We discuss the implications of our value-based account of desired emotions for understanding emotion regulation, culture, and other individual differences. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  13. Intellectual Capital Based Management Accounting System For Creative City

    Directory of Open Access Journals (Sweden)

    Daryanto Hesti Wibowo

    2015-08-01

    Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

  14. An Internet-Based Accounting Information Systems Project

    Science.gov (United States)

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  15. Computer-based safeguards information and accounting system

    International Nuclear Information System (INIS)

    1977-01-01

    Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

  16. Repository Services for Outcome-based Learning

    NARCIS (Netherlands)

    Totschnig, Michael; Derntl, Michael; Gutiérrez, Israel; Najjar, Jad; Klemke, Roland; Klerkx, Joris; Duval, Erik; Müller, Franz

    2010-01-01

    Totschnig, M., Derntl, M., Gutiérrez, I., Najjar, J., Klemke, R., Klerkx, J., Duval, E., & Müller, F. (2010). Repository Services for Outcome-based Learning. Fourth International Workshop on Search and Exchange of e-le@rning Materials (SE@M’10). September, 27-28, 2010, Barcelona, Spain.

  17. Spatial Cluster Detection for Repeatedly Measured Outcomes while Accounting for Residential History

    OpenAIRE

    Cook, Andrea J.; Gold, Diane R.; Li, Yi

    2009-01-01

    Spatial cluster detection has become an important methodology in quantifying the effect of hazardous exposures. Previous methods have focused on cross-sectional outcomes that are binary or continuous. There are virtually no spatial cluster detection methods proposed for longitudinal outcomes. This paper proposes a new spatial cluster detection method for repeated outcomes using cumulative geographic residuals. A major advantage of this method is its ability to readily incorporate information ...

  18. The need for global application of the accountability for reasonableness approach to support sustainable outcomes

    DEFF Research Database (Denmark)

    Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno

    2017-01-01

    The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led...... lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability...... should be widely adopted in projects and services under close monitoring and frequent reviews....

  19. A Grid storage accounting system based on DGAS and HLRmon

    International Nuclear Information System (INIS)

    Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A

    2012-01-01

    Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

  20. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

    OpenAIRE

    Leszek Michalczyk

    2014-01-01

    In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author's series of publications on accounting engineering (which is herein defined as a concept), the structur...

  1. Changing from a Rules-based to a Principles-based Accounting Logic: A Review

    Directory of Open Access Journals (Sweden)

    Marta Silva Guerreiro

    2014-06-01

    Full Text Available We explore influences on unlisted companies when Portugal moved from a code law, rules-based accounting system, to a principles-based accounting system of adapted International Financial Reporting Standards (IFRS. Institutionalisation of the new principles-based system was generally facilitated by a socio-economic and political context that increasingly supported IFRS logic. This helped central actors gain political opportunity, mobilise important allies, and accommodate major protagonists. The preparedness of unlisted companies to adopt the new IFRS-based accounting system voluntarily was explained by their desire to maintain social legitimacy. However, it was affected negatively by the embeddedness of rule-based practices in the ‘old’ prevailing institutional logic.

  2. Integrating Mission-Based Values into Accounting Curriculum: Catholic Social Teaching and Introductory Accounting

    Science.gov (United States)

    Hise, Joan Vane; Koeplin, John P.

    2010-01-01

    This paper presents several reasons why mission-based values, in this case Catholic Social Teaching (CST), should be incorporated into a university business curriculum. The CST tenets include the sanctity of human life; call to family, community, and participation; rights and responsibilities; option for the poor and vulnerable; the dignity of…

  3. Korean Clinic Based Outcome Measure Studies

    Directory of Open Access Journals (Sweden)

    Jongbae Park

    2003-02-01

    Full Text Available Background: Evidence based medicine has become main tools for medical practice. However, conducting a highly ranked in the evidence hierarchy pyramid is not easy or feasible at all times and places. There remains a room for descriptive clinical outcome measure studies with admitting the limit of the intepretation. Aims: Presents three Korean clinic based outcome measure studies with a view to encouraging Korean clinicians to conduct similar studies. Methods: Three studies are presented briefly here including 1 Quality of Life of liver cancer patients after 8 Constitutional acupuncture; 2 Developing a Korean version of Measuring yourself Medical Outcome profile (MYMOP; and 3 Survey on 5 Shu points: a pilot In the first study, we have included 4 primary or secondary liver cancer patients collecting their diagnostic X-ray film and clinical data f개m their hospital, and asked them to fill in the European Organization Research and Treatment of Cancer, Quality of Life Questionnaire before the commencement of the treatment. The acupuncture treatment is set up format but not disclosed yet. The translation and developing a Korean version of outcome measures that is Korean clinician friendly has been sought for MYMOP is one of the most appropriate one. The permission was granted, the translation into Korean was done, then back translated into English only based on the Korean translation by the researcher who is bilingual in both languages. The back translation was compared by the original developer of MYMOP and confirmed usable. In order to test the existence of acupoints and meridians through popular forms of Korean acupuncture regimes, we aim at collecting opinions from 101 Korean clinicians that have used those forms. The questions asked include most effective symptoms, 5 Shu points, points those are least likely to use due to either adverse events or the lack of effectiveness, theoretical reasons for the above proposals, proposing outcome measures

  4. Design of a Function-Based Internet Accounting Dictionary

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2007-01-01

    The traditional definition of a dictionary needs to be replaced by one that defines the dictionary in terms of lexicographic functions, data and structures. These must be linked to the intended user groups, the users’ linguistic and factual competences and their needs in the relevant situations o...... to the user in communication-oriented situations within a register-specific context such as accounting....

  5. Accounting Control Technology Using SAP: A Case-Based Approach

    Science.gov (United States)

    Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon

    2014-01-01

    The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

  6. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    Science.gov (United States)

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

  7. Food away from home and body mass outcomes: taking heterogeneity into account enhances quality of results.

    Science.gov (United States)

    Kim, Tae Hyun; Lee, Eui-Kyung; Han, Euna

    2014-09-01

    The aim of this study was to explore the heterogeneous association of consumption of food away from home (FAFH) with individual body mass outcomes including body mass index and waist circumference over the entire conditional distribution of each outcome. Information on 16,403 adults obtained from nationally representative data on nutrition and behavior in Korea was used. A quantile regression model captured the variability of the association of FAFH with body mass outcomes across the entire conditional distribution of each outcome measure. Heavy FAFH consumption was defined as obtaining ≥1400 kcal from FAFH on a single day. Heavy FAFH consumption, specifically at full-service restaurants, was significantly associated with higher body mass index (+0.46 kg/m2 at the 50th quantile, 0.55 at the 75th, 0.66 at the 90th, and 0.44 at the 95th) and waist circumference (+0.96 cm at the 25th quantile, 1.06 cm at the 50th, 1.35 cm at the 75th, and 0.96 cm at the 90th quantiles) with overall larger associations at higher quantiles. Findings of the study indicate that conventional regression methods may mask important heterogeneity in the association between heavy FAFH consumption and body mass outcomes. Further public health efforts are needed to improve the nutritional quality of affordable FAFH choices and nutrition education and to establish a healthy food consumption environment. Copyright © 2014 Elsevier Inc. All rights reserved.

  8. Perspectives on differing health outcomes by city: accounting for Glasgow's excess mortality.

    Science.gov (United States)

    Fraser, Simon Ds; George, Steve

    2015-01-01

    Several health outcomes (including mortality) and health-related behaviors are known to be worse in Scotland than in comparable areas of Europe and the United Kingdom. Within Scotland, Greater Glasgow (in West Central Scotland) experiences disproportionately poorer outcomes independent of measurable variation in socioeconomic status and other important determinants. Many reasons for this have been proposed, particularly related to deprivation, inequalities, and variation in health behaviors. The use of models (such as the application of Bradford Hill's viewpoints on causality to the different hypotheses) has provided useful insights on potentially causal mechanisms, with health behaviors and inequalities likely to represent the strongest individual candidates. This review describes the evolution of our understanding of Glasgow's excess mortality, summarizes some of the key work in this area, and provides some suggestions for future areas of exploration. In the context of demographic change, the experience in Glasgow is an important example of the complexity that frequently lies behind observed variations in health outcomes within and between populations. A comprehensive explanation of Glasgow's excess mortality may continue to remain elusive, but is likely to lie in a complex and difficult-to-measure interplay of health determinants acting at different levels in society throughout the life course. Lessons learned from the detailed examination of different potentially causative determinants in Scotland may provide useful methodological insights that may be applied in other settings. Ongoing efforts to unravel the causal mechanisms are needed to inform public health efforts to reduce health inequalities and improve outcomes in Scotland.

  9. Wind power deployment outcomes: How can we account for the differences?

    NARCIS (Netherlands)

    Toke, D.; Breukers, S.; Wolsink, M.

    2008-01-01

    This paper aims to understand different outcomes of implementation of wind power deployment programmes. Geographical variables such as quantity of wind resources are in themselves insufficient to explain patterns of implementation of wind power. To enhance the review of the factors affecting wind

  10. A Web Based Financial and Accounting Software Application

    Directory of Open Access Journals (Sweden)

    Doru E. TILIUTE

    2010-01-01

    Full Text Available The Client-server applications become more attractivein comparison with their counterpart desktop-type due to someincontestable advantages. Among the client-server applicationssome uses the Web environment providing full access fromanywhere and anytime to all application features. The presentwork presents the fist results in the achievement of a web basedfinancial and accounting application using open-sourcestechnologies and programming languages (Apache, MySQL,PHP and JavaScript

  11. Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

    NARCIS (Netherlands)

    Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

    2014-01-01

    Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

  12. Accounting for health-care outcomes: implications for intensive care unit practice and performance.

    Science.gov (United States)

    Sorensen, Roslyn; Iedema, Rick

    2010-08-01

    The aim of this study was to understand the environment of health care, and how clinicians and managers respond in terms of performance accountability. A qualitative method was used in a tertiary metropolitan teaching intensive care unit (ICU) in Sydney, Australia, including interviews with 15 clinical managers and focus groups with 29 nurses of differing experience. The study found that a managerial focus on abstract goals, such as budgets detracted from managing the core business of clinical work. Fractures were evident within clinical units, between clinical units and between clinical and managerial domains. These fractures reinforced the status quo where seemingly unconnected patient care activities were undertaken by loosely connected individual clinicians with personalized concepts of accountability. Managers must conceptualize health services as an interconnected entity within which self-directed teams negotiate and agree objectives, collect and review performance data and define collective practice. Organically developing regimens of care within and across specialist clinical units, such as in ICUs, directly impact upon health service performance and accountability.

  13. Methodological Perspective in Constructing Spirituality and Dignity-Based Accounting

    Directory of Open Access Journals (Sweden)

    Choirul Anwar

    2012-08-01

    Full Text Available One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements.

  14. SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2014-06-01

    Full Text Available In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting, accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept, the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

  15. Consumption-based emission accounting for Chinese cities

    DEFF Research Database (Denmark)

    mi, zhifu; Zhang, Yunkun; Guan, Dabo

    2016-01-01

    Most of China’s CO2 emissions are related to energy consumption in its cities. Thus, cities are critical for implementing China’s carbon emissions mitigation policies. In this study, we employ an input-output model to calculate consumption-based CO2 emissions for thirteen Chinese cities and find......-based emissions exceed consumption-based emissions, whereas eight are consumption-based cities, with the opposite emissions pattern. Moreover, production-based cities tend to become consumption-based as they undergo socioeconomic development....

  16. No Pipe Dream: Achieving Care That Is Accountable for Cost, Quality, and Outcomes.

    Science.gov (United States)

    Terrell, Grace E

    2016-01-01

    The April 2015 passage of the Medicare Access and Children's Health Insurance Program Reauthorization Act is accelerating the move of the US health care industry from traditional fee-for-service provider payments to alternative payment methods that are focused on value rather than volume of services. Medicaid, private employers, and consumer groups are also developing similar payment models. Learning from the experience of the 27 early accountable care organizations in North Carolina, such as Cornerstone Health Care, will help to accelerate the transformation that will be necessary across the health care delivery ecosystem in our state. ©2016 by the North Carolina Institute of Medicine and The Duke Endowment. All rights reserved.

  17. Uncertainties in model-based outcome predictions for treatment planning

    International Nuclear Information System (INIS)

    Deasy, Joseph O.; Chao, K.S. Clifford; Markman, Jerry

    2001-01-01

    Purpose: Model-based treatment-plan-specific outcome predictions (such as normal tissue complication probability [NTCP] or the relative reduction in salivary function) are typically presented without reference to underlying uncertainties. We provide a method to assess the reliability of treatment-plan-specific dose-volume outcome model predictions. Methods and Materials: A practical method is proposed for evaluating model prediction based on the original input data together with bootstrap-based estimates of parameter uncertainties. The general framework is applicable to continuous variable predictions (e.g., prediction of long-term salivary function) and dichotomous variable predictions (e.g., tumor control probability [TCP] or NTCP). Using bootstrap resampling, a histogram of the likelihood of alternative parameter values is generated. For a given patient and treatment plan we generate a histogram of alternative model results by computing the model predicted outcome for each parameter set in the bootstrap list. Residual uncertainty ('noise') is accounted for by adding a random component to the computed outcome values. The residual noise distribution is estimated from the original fit between model predictions and patient data. Results: The method is demonstrated using a continuous-endpoint model to predict long-term salivary function for head-and-neck cancer patients. Histograms represent the probabilities for the level of posttreatment salivary function based on the input clinical data, the salivary function model, and the three-dimensional dose distribution. For some patients there is significant uncertainty in the prediction of xerostomia, whereas for other patients the predictions are expected to be more reliable. In contrast, TCP and NTCP endpoints are dichotomous, and parameter uncertainties should be folded directly into the estimated probabilities, thereby improving the accuracy of the estimates. Using bootstrap parameter estimates, competing treatment

  18. Accounting for multimorbidity in pay for performance: a modelling study using UK Quality and Outcomes Framework data.

    Science.gov (United States)

    Ruscitto, Andrea; Mercer, Stewart W; Morales, Daniel; Guthrie, Bruce

    2016-08-01

    The UK Quality and Outcomes Framework (QOF) offers financial incentives to deliver high-quality care for individual diseases, but the single-disease focus takes no account of multimorbidity. To examine variation in QOF payments for two indicators incentivised in ≥1 disease domain. Modelling study using cross-sectional data from 314 general practices in Scotland. Maximum payments that practices could receive under existing financial incentives were calculated for blood pressure (BP) control and influenza immunisation according to the number of coexisting clinical conditions. Payments were recalculated assuming a single new indicator. Payment varied by condition (£4.71-£11.08 for one BP control and £2.09-£5.78 for one influenza immunisation). Practices earned more for delivering the same action in patients with multimorbidity: in patients with 2, 3, and ≥4 conditions mean payments were £13.95, £21.92, and £29.72 for BP control, and £7.48, £11.21, and £15.14 for influenza immunisation, respectively. Practices in deprived areas had more multiple incentivised patients. When recalculated so that each incentivised action was only paid for once, all practices received less for BP control: affluent practices received more and deprived practices received less for influenza immunisation. For patients with single conditions, existing QOF payment methods have more than twofold variation in payment for delivering the same process. Multiple payments were common in patients with multimorbidity. A payment method is required that ensures fairness of rewards while maintaining adequate funding for practices based on actual workload. © British Journal of General Practice 2016.

  19. Accounting for the risk of extreme outcomes in an integrated assessment of climate change

    International Nuclear Information System (INIS)

    Gerst, Michael D.; Howarth, Richard B.; Borsuk, Mark E.

    2010-01-01

    The potential for climate catastrophes, represented by 'fat-tailed' distributions on consequences, has attracted much attention recently. To date, however, most integrated assessment models have either been largely deterministic or deterministic with ex-post sensitivity analysis. The conclusions of such analyses are likely to differ from those employing models that accurately characterize society's joint preferences concerning time and risk, especially when distributions are fat-tailed. Using a dynamic stochastic general equilibrium model adapted from Nordhaus's DICE model, we show that failing to accurately account for risk can lead to substantial underestimation of the net benefits of greenhouse gas abatement. A robust finding of our analysis is that a lenient 'policy ramp' emissions reduction strategy is preferable over a more aggressive strategy-such as that advocated by the Stern Review-only if the model does not account for uncertainty about the climate system, the carbon cycle and economic damages, and specifies a consumption discount rate that is counterfactually higher than the historical global weighted average cost of capital of 4.0%. In the debate over uncertainty and time discounting, our results imply that what matters most in climate change assessment is the inclusion and particular specification of uncertainty rather than the precise choice of discount rate.

  20. HLRmon: a role-based grid accounting report web tool

    International Nuclear Information System (INIS)

    Pra, S D; Fattibene, E; Misurelli, G; Pescarmona, F; Gaido, L

    2008-01-01

    Both Grid users and Grid operators need ways to get CPU usage statistics about jobs executed in a given time period at various different levels, depending on their specific Grid's role and rights. While a Grid user is interested in reports about its own jobs and should not get access to other's data, Site or Virtual Organization (VO) or Regional Operation Centre (ROC) manager would also like to see how resources are used through the Grid in a per Site or per VO basis, or both. The whole set of different reports turns out to be quite large, and various existing tools made to create them tend to better satisfy a single user's category, eventually despite of another. HLRmon results from our efforts to generate suitable reports for all existing categories and has been designed to serve them within a unified layout. Thanks to its ability to authenticate clients through certificate and related authorization rights, it can a-priori restrict the selectable items range offered to the web user, so that sensitive information can only be provided to specifically enabled people. Information are gathered by HLRmon from a Home Location Register (HLR) which stores complete accounting data in a per job basis. Depending on the kind of reports that are to be generated, it directly queries the HLR server using an ad-hoc Distributed Grid Accounting System (DGAS) query tool (tipically user's level detail info), or a local RDBMS table with daily aggregate information in a per Day, Site, VO basis, thus saving connection delay time and needless load on the HLR server

  1. Accounting for misclassification bias of binary outcomes due to underscreening: a sensitivity analysis

    Directory of Open Access Journals (Sweden)

    Nanhua Zhang

    2017-12-01

    Full Text Available Abstract Background Diagnostic tests are performed in a subset of the population who are at higher risk, resulting in undiagnosed cases among those who do not receive the test. This poses a challenge for estimating the prevalence of the disease in the study population, and also for studying the risk factors for the disease. Methods We formulate this problem as a missing data problem because the disease status is unknown for those who do not receive the test. We propose a Bayesian selection model which models the joint distribution of the disease outcome and whether testing was received. The sensitivity analysis allows us to assess how the association of the risk factors with the disease outcome as well as the disease prevalence change with the sensitivity parameter. Results We illustrated our model using a retrospective cohort study of children with asthma exacerbation that were evaluated for pneumonia in the emergency department. Our model found that female gender, having fever during ED or at triage, and having severe hypoxia are significantly associated with having radiographic pneumonia. In addition, simulation studies demonstrate that the Bayesian selection model works well even under circumstances when both the disease prevalence and the screening proportion is low. Conclusion The Bayesian selection model is a viable tool to consider for estimating the disease prevalence and in studying risk factors of the disease, when only a subset of the target population receive the test.

  2. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  3. 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.

  4. Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC in Romania

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2008-01-01

    Full Text Available This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of implementation of green accounting alongside Activity-Based Costing method into an enterprise.

  5. Improving hospital cost accounting with activity-based costing.

    Science.gov (United States)

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  6. 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

  7. Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-Based Provision

    Science.gov (United States)

    Halabi, Abdel K.

    2015-01-01

    This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…

  8. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  9. The Key Success and Strategic Role of Accrual Based Accounting Implementation

    OpenAIRE

    Surepno, Surepno

    2015-01-01

    Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementati...

  10. ETHICS IN ACCOUNTING IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY

    Directory of Open Access Journals (Sweden)

    Marian TAICU

    2017-12-01

    Full Text Available The knowledge-based economy comes with a number of challenges in the field of accounting. Accounting must provide the information that internal and external users need for decision making and, in order to achieve this goal, it is necessary to integrate new IT technologies, standardize reporting and ensure compliance with ethical principles in the accounting profession. The paper aims at presenting the main ethical challenges in accounting in the present and foreseeable contexts.

  11. Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century

    Science.gov (United States)

    Bejar, Isaac I.; Graf, E. Aurora

    2010-01-01

    The duplex design by Bock and Mislevy for school-based testing is revisited and evaluated as a potential platform in test-based accountability assessments today. We conclude that the model could be useful in meeting the many competing demands of today's test-based accountability assessments, although many research questions will need to be…

  12. Accountability to Public Stakeholders in Watershed-Based Restoration

    Science.gov (United States)

    There is an increasing push at the federal, state, and local levels for watershed-based conservation projects. These projects work to address water quality issues in degraded waterways through the implementation of a suite of best management practices on land throughout a watersh...

  13. Performance-Based Measurement: Action for Organizations and HPT Accountability

    Science.gov (United States)

    Larbi-Apau, Josephine A.; Moseley, James L.

    2010-01-01

    Basic measurements and applications of six selected general but critical operational performance-based indicators--effectiveness, efficiency, productivity, profitability, return on investment, and benefit-cost ratio--are presented. With each measurement, goals and potential impact are explored. Errors, risks, limitations to measurements, and a…

  14. Is it worth it to consider videogames in accounting education? A comparison of a simulation and a videogame in attributes, motivation and learning outcomes

    Directory of Open Access Journals (Sweden)

    Jordi Carenys

    2017-07-01

    Full Text Available The objective of this study is to assess the effectiveness of videogames in comparison to simulations in a higher education environment and with regard to their attributes, motivation, and learning outcomes, as three of the main dimensions that play a role in the effectiveness of digital game-based learning. Results demonstrate significant differences between the attributes and motivation dimensions, while no significant differences were found for the learning outcomes. This would imply that although both instructional tools lead students to the desired level of knowledge acquisition, the motivation generated, together with the set of features provided by the games complement each other, leading to a superior learning experience. These results support the inclusion of videogames as a complement to simulations in higher education accounting and business environments and allow us to propose a blended approach that provides the learner with the ‘best of both worlds’.

  15. Activity-Based Costing Using Multicriteria Drivers: An Accounting Proposal to Boost Companies Toward Sustainability

    Directory of Open Access Journals (Sweden)

    Heitor F. Marinho Neto

    2018-05-01

    Full Text Available Recognizing that natural environment is reaching its maximum limits in providing resources and diluting the waste generated by human production systems, efforts toward more sustainable production systems are mandatory to secure the development of future generations. For this purpose, changing the productivity model adopted by companies that are almost exclusively rooted on circulating money to generate profit, named business as usual, is an important issue. In this sense, an alternative would be establishing the relationship of stocks and flows of energy, material, and information with environmental, economic and social outcomes, thus resulting in new accounting approaches. This work aims to propose an activity-based costing (ABC based on multicriteria drivers including economic, emissions, and emergy (with an “m” values. The proposed ABC costing allocates each one of the multicriteria drivers into a specific part of the sustainability conceptual model, in an attempt to embrace a holistic perspective and allow for a sustainable-based decision, rather than considering purely economic drivers. The goal programming (GP method is considered so as to support a decision based on multicriteria aspects. Results show that the proposed accounting approach known as ABCsustain allows for decisions toward a company's sustainability by acting on both the amount and kind of a company's product that should be managed, as well as on the effective increase of a specific company's activity or process. The proposed ABCsustain could make the insertion of environmental issues into companies strategic planning more effective. It is expected that environmental issues go beyond a simple diagnoses and begin to be considered as action in factum in the companies' decisions toward achieving a more sustainable world system.

  16. Empowering Students through Outcome-Based Education (OBE)

    Science.gov (United States)

    Kaliannan, Maniam; Chandran, Suseela Devi

    2012-01-01

    There has been greater attention in recent times on the outcomes of the education system so that the return on investments in education could be evaluated. It is measured based on tangible performance indicators and intangible students' outcome known as outcome-based education (OBE). Universiti Teknologi MARA Malaysia has implemented an OBE system…

  17. Separation of time-based and trial-based accounts of the partial reinforcement extinction effect.

    Science.gov (United States)

    Bouton, Mark E; Woods, Amanda M; Todd, Travis P

    2014-01-01

    Two appetitive conditioning experiments with rats examined time-based and trial-based accounts of the partial reinforcement extinction effect (PREE). In the PREE, the loss of responding that occurs in extinction is slower when the conditioned stimulus (CS) has been paired with a reinforcer on some of its presentations (partially reinforced) instead of every presentation (continuously reinforced). According to a time-based or "time-accumulation" view (e.g., Gallistel and Gibbon, 2000), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger amount of time has accumulated in the CS over trials. In contrast, according to a trial-based view (e.g., Capaldi, 1967), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger number of CS presentations. Experiment 1 used a procedure that equated partially and continuously reinforced groups on their expected times to reinforcement during conditioning. A PREE was still observed. Experiment 2 then used an extinction procedure that allowed time in the CS and the number of trials to accumulate differentially through extinction. The PREE was still evident when responding was examined as a function of expected time units to the reinforcer, but was eliminated when responding was examined as a function of expected trial units to the reinforcer. There was no evidence that the animal responded according to the ratio of time accumulated during the CS in extinction over the time in the CS expected before the reinforcer. The results thus favor a trial-based account over a time-based account of extinction and the PREE. This article is part of a Special Issue entitled: Associative and Temporal Learning. Copyright © 2013 Elsevier B.V. All rights reserved.

  18. Outcomes-Based Teaching--Oh, That Sinking Feeling.

    Science.gov (United States)

    Savage, Matthew A.

    1999-01-01

    Advocates outcome-based teaching as a method to justify "unwarranted" field trips. Lists outcomes that may be associated with viewing the film "Titanic," such as "students will learn that iron will float--sometimes." (SR)

  19. The Use of Management Accounting and Control Systems for the Enhancement of Organisational Outcomes

    OpenAIRE

    Malagueño de Santana, Ricardo

    2011-01-01

    L'objectiu d'aquesta tesi és examinar la mesura en que l'ús i l'estil d'ús dels sistemes de comptabilitat i control de gestió (MACS) per l'alta direcció contribueixen a la consecució dels resultats desitjables de l'organització. En aquesta investigació, el concepte de resultats d'organització s’explica en termes d'innovació de productes i del rendiment financer. Sobre la base de la teoria de contingència, aquesta recerca està organitzada en un compendi de quatre articles. Un treball teòric i ...

  20. Development of data base system for nuclear material accountancy data at PNC

    International Nuclear Information System (INIS)

    Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.

    1993-01-01

    PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty(NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)

  1. 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...

  2. Inter-provider comparison of patient-reported outcomes: developing an adjustment to account for differences in patient case mix.

    Science.gov (United States)

    Nuttall, David; Parkin, David; Devlin, Nancy

    2015-01-01

    This paper describes the development of a methodology for the case-mix adjustment of patient-reported outcome measures (PROMs) data permitting the comparison of outcomes between providers on a like-for-like basis. Statistical models that take account of provider-specific effects form the basis of the proposed case-mix adjustment methodology. Indirect standardisation provides a transparent means of case mix adjusting the PROMs data, which are updated on a monthly basis. Recently published PROMs data for patients undergoing unilateral knee replacement are used to estimate empirical models and to demonstrate the application of the proposed case-mix adjustment methodology in practice. The results are illustrative and are used to highlight a number of theoretical and empirical issues that warrant further exploration. For example, because of differences between PROMs instruments, case-mix adjustment methodologies may require instrument-specific approaches. A number of key assumptions are made in estimating the empirical models, which could be open to challenge. The covariates of post-operative health status could be expanded, and alternative econometric methods could be employed. © 2013 Crown copyright.

  3. 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+.

  4. The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

    Directory of Open Access Journals (Sweden)

    Bruno Jesus de Lima

    2016-10-01

    Full Text Available The objective of this study was to verify to what extent the cultural dimensions impact the accounting practice in Brazil. To do so, with regard to the cultural dimensions, we used the adapted questionnaire Valued Survey Model 08 (VSM 08, which Hofstede constructed in 2008, and its Portuguese version. In order to capture accounting practices, we applied the questionnaire structured with direct questions to accounting operators, originally used by Chanchani and Willett (2004 and replicated by Almeida and Lisboa (2011 and Karabinar, Canel and Öktem (2012. The final sample consisted of 449 respondents from all over Brazil, divided into the following groups of operators: accounting users, accounting teachers, accounting professionals and accounting students. Considering that there is a diversified number of variables to capture cultural dimensions and accounting practices, we used Exploratory Factor Analysis (EFA. The factors were extracted through Principal Component Analysis and Varimax extraction. After the factor analysis, a multiple regression was performed with the extracted factors, in which the dependent variable corresponded to the accounting practices, and the independent variables were the cultural dimensions. The results indicate that the accounting operators are mainly conservative and the cultural dimensions that most impact the accounting practice are aversion to uncertainty and distance from power. It was concluded that it is not possible to infer that, at first, the adoption of international accounting standards leads to an improvement in the accounting process, since the countries where these standards were originally conceived (common law tradition have a low aversion to uncertainty and distance from power, something contrary to the findings in this research.

  5. A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

    Science.gov (United States)

    Zhu, Lijuan; Liu, Jingao

    2013-07-01

    This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

  6. Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

    Science.gov (United States)

    Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

    2014-01-01

    The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

  7. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    Science.gov (United States)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  8. The Key Success and Strategic Role of Accrual Based Accounting Implementation

    Directory of Open Access Journals (Sweden)

    Surepno Surepno

    2015-09-01

    Full Text Available Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

  9. Information Trading by Corporate Insiders Based on Accounting Accruals - Forecasting Economic Performance

    NARCIS (Netherlands)

    Hodgson, A.; van Praag, B.

    2006-01-01

    In this paper, we test whether directors’ (corporate insiders) trading in Australia, based on accounting accruals, provides incremental information in forecasting a firm's economic performance. We determine that directors’ trading on negative accruals in larger firms has greater forecasting content

  10. A service component-based accounting and charging architecture to support interim mechanisms across multiple domains

    NARCIS (Netherlands)

    Le, M. van; Beijnum, B.J.F. van; Huitema, G.B.

    2004-01-01

    Today, telematics services are often compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

  11. Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

    Science.gov (United States)

    Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

    2016-09-20

    Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

  12. Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

    Directory of Open Access Journals (Sweden)

    Dong Guo

    2016-09-01

    Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

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

    Science.gov (United States)

    Skrepnek, Grant H

    2004-01-01

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

  14. Energy consumption-based accounts: A comparison of results using different energy extension vectors

    OpenAIRE

    Owen, A; Brockway, P; Brand-Correa, L; Bunse, L; Sakai, M; Barrett, J

    2017-01-01

    Increasing attention has been focussed on the use of consumption-based approaches to energy accounting via input-output (IO) methods. Of particular interest is the examination of energy supply chains, given the associated risks from supply-chain issues, including availability shocks, taxes on fossil fuels and fluctuating energy prices. Using a multiregional IO (MRIO) database to calculate energy consumption-based accounts (CBA) allows analysts to both determine the quantity and source of ener...

  15. The Effectiveness of Problem Based Learning (PBL) on Intermediate Financial Accounting Subject

    OpenAIRE

    Nunuk Suryanti

    2016-01-01

    This research aims to know the effectiveness of Problem Based Learning (PBL) Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR). Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL) at experimental class and Drill Model a...

  16. Implementation of Outcome-Based Education in Universiti Putra Malaysia: A Focus on Students' Learning Outcomes

    Science.gov (United States)

    Mohayidin, Mohd Ghazali; Suandi, Turiman; Mustapha, Ghazali; Konting, Mohd. Majid; Kamaruddin, Norfaryanti; Man, Nor Azirawani; Adam, Azura; Abdullah, Siti Norziah

    2008-01-01

    The move towards applying outcome-based education in teaching and learning at tertiary education level has become an important topic in Malaysia. Apart from the three learning domains; namely, cognitive, psychomotor and affective, the Ministry of Higher Education has determined eight learning outcomes which are important in providing wholesome…

  17. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    Science.gov (United States)

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  18. An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Friederike Wall

    2013-12-01

    Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied

  19. A system design for the nuclear material accounting reports control based on the intra-net

    International Nuclear Information System (INIS)

    Jeon, I.; Park, S. J.; Min, K. S.

    2003-01-01

    The 34 nuclear facilities, including the nuclear power plants, were on operating in Korea and the Technology Center for Nuclear Control(TCNC) has been submit the nuclear material accounting reports to the government and IAEA. At the start point of this work, all reports were controlled via manually and at now, they were controlled based on the client/server system. The fast progress of the computer and internet communication changes the environment of computing from disk operating system to web based system using internet. So, a new system to access the safeguards information and nuclear material accounting system more convenient was needed. In this thesis, a safeguards information control system including the nuclear material accounting reports at the state level based on the web was designed. The oracle RDBMS (Relational Data Base Management System) was adopted for data base management. And all users can access this program via inter-net using their own computer

  20. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-10-01

    Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

  1. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-01-01

    Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

  2. Enhanced Student Learning in Accounting Utilising Web-Based Technology, Peer-Review Feedback and Reflective Practices: A Learning Community Approach to Assessment

    Science.gov (United States)

    Taylor, Sue; Ryan, Mary; Pearce, Jon

    2015-01-01

    Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

  3. ERP System Evaluation on SOFI XP Based Accounting Module in Software House Industry

    Directory of Open Access Journals (Sweden)

    Shinta Mardallena

    2015-09-01

    Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

  4. Guiding web-based self-study in accounting basics : Case: Lahti University of Applied Sciences

    OpenAIRE

    Rohrweck, Johanna

    2017-01-01

    Accounting, and work life in general, is going through rapid changes. The political and financial environment forces the educational system to adapt to the new circumstances. How can Lahti University of Applied Sciences (LUAS) meet these challenges in the field of accounting? E-learning has been one answer to the new requirements in education, and developing web-based solutions is one of the institutions’ aims. This study begins with the intention of finding out the present situation of t...

  5. FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

    OpenAIRE

    Diana COZMA IGHIAN; Cristina Silvia NISTOR

    2010-01-01

    Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial statements use different valuation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). The choice of the valuation basis and the...

  6. Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law

    OpenAIRE

    Vomáčková, Hana

    2011-01-01

    In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an impact on the amount and structure of equity. It is a principal question as to whether the new measurement bases required by both commercial law and financial accounting are in principal identical. Pra...

  7. Multiple intelligences and outcomes based education

    Directory of Open Access Journals (Sweden)

    Elaine Ridge

    2008-08-01

    Full Text Available This article explores the reasons that make it advantageous to develop learning programmes which draw on the theory of multiple intelligences (MI. A unitary view of intelligence privileges analytic/linguisticallygifted learners. The theory of MI, on the other hand, takes account of the diversity of learners and challenges educators to provide opportunities for them to use their varied intelligences.The outline of each of the eight intelligences demonstratesthe many ways in which learners can demonstrate their ability to excel. Application of these insights can complement the kind of transformatoryeducation envisaged in the Department of Education policy documents. MI translated into school practice has taken a variety of forms: project-basedapproaches, interdisciplinarycurriculums, entry points to lesson plans and complex assessments are only some of these. Ordinary classroom teachers can create diverse opportunities for all learners to enjoy a high measure of success.Hierdie artikel ondersoek die redes waarom dit voordelig is om leerprogramme te ontwikkel wal gebaseer is op idees uit die leorie van meervoudige intelligensies (MI.'n Unitêre siening van intelligensiebevoordeel analities- en taalbegaafde-leerders.Die MI-teorie, daarenleen neem die ongelyksoortigheidvan die leerders in ag en daag opvoeders uit om geleenthede te skep vir die leerlinge om verskeie van hulle intelligensies te gebruik. Die omskrywing van elk van die agt soorte intelligensies demonstreer die talryke-maniere waarop leerders hulle vermoë om uit te blink kan bewys.Die toepassing van hierdie insigte kan bydra tot die transformerendeaard van die opvoeding wat met die Departmentvan Opvoedkunde se beleidsdokumentebeoog word.MI toegepas in skoolpraktykneem verskillendevorms aan: projek-gebaseerdebenaderinge;interdissiplinêrekurrikulums; loelreepunte vir lesplanne en veelsydige assessering, om maar 'n paar te noem.Gewone klas-onderwysers kan 'n verskeidenheid geleenthede skep

  8. Selection effects may account for better outcomes of the German Disease Management Program for type 2 diabetes.

    Science.gov (United States)

    Schäfer, Ingmar; Küver, Claudia; Gedrose, Benjamin; von Leitner, Eike-Christin; Treszl, András; Wegscheider, Karl; van den Bussche, Hendrik; Kaduszkiewicz, Hanna

    2010-12-31

    The nationwide German disease management program (DMP) for type 2 diabetes was introduced in 2003. Meanwhile, results from evaluation studies were published, but possible baseline differences between DMP and usual-care patients have not been examined. The objective of our study was therefore to find out if patient characteristics as socio-demographic variables, cardiovascular risk profile or motivation for life style changes influence the chance of being enrolled in the German DMP for type 2 diabetes and may therefore account for outcome differences between DMP and usual-care patients. Case control study comparing DMP patients with usual-care patients at baseline and follow up; mean follow-up period of 36 ± 14 months. We used chart review data from 51 GP surgeries. Participants were 586 DMP and 250 usual-care patients with type 2 diabetes randomly selected by chart registry. Data were analysed by multivariate logistic and linear regression analyses. Significance levels were p ≤ 0.05. There was a better chance for enrolment if patients a) had a lower risk status for diabetes complications, i.e. non-smoking (odds ratio of 1.97, 95% confidence interval of 1.11 to 3.48) and lower systolic blood pressure (1.79 for 120 mmHg vs. 160 mmHg, 1.15 to 2.81); b) had higher activity rates, i.e. were practicing blood glucose self-monitoring (1.67, 1.03 to 2.76) and had been prescribed a diabetes patient education before enrolment (2.32, 1.29 to 4.19) c) were treated with oral medication (2.17, 1.35 to 3.49) and d) had a higher GP-rated motivation for diabetes education (4.55 for high motivation vs. low motivation, 2.21 to 9.36). At baseline, future DMP patients had a lower risk for diabetes complications, were treated more intensively and were more active and motivated in managing their disease than usual-care patients. This finding a) points to the problem that the German DMP may not reach the higher risk patients and b) selection bias may impair the assessment of differences

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

    Science.gov (United States)

    Cirella, David

    2012-01-01

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

  10. PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY

    Directory of Open Access Journals (Sweden)

    Deaconu Adela

    2011-07-01

    Full Text Available By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and other cultural elements that were typical of a rules-based system. We support the statement that, even if certain contextual variables are common to other developed countries, their environments significantly differ. To be effective, financial reporting must reflect the firm's context in which it is functioning. The research has a deductive approach based on the analysis of the cultural factors and their influence in the last years. For Romania it is argue a lower accounting professionalism associated with a low level of ambiguity tolerance. For the stage analysed in this study (after the year 2005 the professional reasoning - a proxy for the accounting professional behaviour - took into consideration the fiscal and legal requirements rather than the accounting principles and judgments. The research suggest that the Romanian accounting practice and the professionals are not fully prepared for a principles-based system environment, associated with the ability to find undisclosed events, facing ambiguity, identifying inferred relationships and using intuition, respectively working with uncertainty. We therefore reach the conclusion that in Romania institutional amendments affecting the professional expertise would be needed. The accounting regulations must be chosen with great caution and they must answer and/ or be adjusted, even if the process would be delayed, to national values, behaviour of companies and individual expertise and beliefs. Secondly, the benefits of applying accounting reasoning in this country may be enhanced through a better understanding of their content and through practical exercise. Here regulatory bodies may intervene for organizing professional training programs and acting

  11. Protein-Based Urine Test Predicts Kidney Transplant Outcomes

    Science.gov (United States)

    ... News Releases News Release Thursday, August 22, 2013 Protein-based urine test predicts kidney transplant outcomes NIH- ... supporting development of noninvasive tests. Levels of a protein in the urine of kidney transplant recipients can ...

  12. Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes...... similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative...

  13. The social accountability of doctors: a relationship based framework for understanding emergent community concepts of caring.

    Science.gov (United States)

    Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob

    2017-04-12

    Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social

  14. Valuation Bases and Accounting System Entries in Financial Analysis of the Municipal Real Property

    Directory of Open Access Journals (Sweden)

    Daniela Feschiyan

    2013-08-01

    Full Text Available The paper introduces a conceptual framework for an accounting of the municipal real property, and defines a respective system of indicators. The development of this framework is seen as an important prerequisite for the efficient property management. It aims to overcome the lack or poor accessibility of the information, and thus to ensure the successful municipal real property management in a strategic context. The developing of the applied approach implies that accounting indicators are divided into three main groups – values, revenues, and costs. Beside the above mentioned classification, the municipal revenues and costs are classified also as existing and proposed. The existing indicators are defined by International Accounting Standards in public sector, and some of them are considered as being appropriate for the inclusion in the financial analysis as accounting system entries. The proposed indicators are perceived as appropriate to carry out a detailed analysis of the municipal property at a lower level of desegregations. The first two paragraphs explain the main bases for the municipal property valuation - historical cost, current price, market value, present value, with a special emphasis on the use of the historical value, and the types of valuation respectively. The next three paragraphs are concentrated mainly on the accounting indicators for the municipal property assessment. The sixth paragraph represents several major accounting bases - an accounting value, a carrying value, a market value, an accumulated depreciation, revenues from the sale of assets and services, costs by economic elements, revenues from future periods and costs for future periods, and revenues from other events and costs for other events. The seventh section presents a brief comparative analysis of accounting systems of 6 municipalities in South-Eastern Europe and the last paragraph highlights the identified “good practices”.

  15. Integrating Medication Therapy Management (MTM Services Provided by Community Pharmacists into a Community-Based Accountable Care Organization (ACO

    Directory of Open Access Journals (Sweden)

    Brian Isetts

    2017-10-01

    Full Text Available (1 Background: As the U.S. healthcare system evolves from fee-for-service financing to global population-based payments designed to be accountable for both quality and total cost of care, the effective and safe use of medications is gaining increased importance. The purpose of this project was to determine the feasibility of integrating medication therapy management (MTM services provided by community pharmacists into the clinical care teams and the health information technology (HIT infrastructure for Minnesota Medicaid recipients of a 12-county community-based accountable care organization (ACO. (2 Methods: The continuous quality improvement evaluation methodology employed in this project was the context + mechanism = outcome (CMO model to account for the fact that programs only work insofar as they introduce promising ideas, solutions and opportunities in the appropriate social and cultural contexts. Collaborations between a 12-county ACO and 15 community pharmacies in Southwest Minnesota served as the social context for this feasibility study of MTM referrals to community pharmacists. (3 Results: All 15 community pharmacy sites were integrated into the HIT infrastructure through Direct Secure Messaging, and there were 32 recipients who received MTM services subsequent to referrals from the ACO at 5 of the 15 community pharmacies over a 1-year implementation phase. (4 Conclusion: At the conclusion of this project, an effective electronic communication and MTM referral system was activated, and consideration was given to community pharmacists providing MTM in future ACO shared savings agreements.

  16. ORGANIZING OF MANAGERIAL ACCOUNTING IN THE FORMING OF INFORMATION BASE OF BUILDING ENTERPRISES PROVIDING DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Nadiia Pylypiv

    2017-03-01

    Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of  enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises

  17. Effects of a social accountability approach, CARE's Community Score Card, on reproductive health-related outcomes in Malawi: A cluster-randomized controlled evaluation.

    Science.gov (United States)

    Gullo, Sara; Galavotti, Christine; Sebert Kuhlmann, Anne; Msiska, Thumbiko; Hastings, Phil; Marti, C Nathan

    2017-01-01

    Social accountability approaches, which emphasize mutual responsibility and accountability by community members, health care workers, and local health officials for improving health outcomes in the community, are increasingly being employed in low-resource settings. We evaluated the effects of a social accountability approach, CARE's Community Score Card (CSC), on reproductive health outcomes in Ntcheu district, Malawi using a cluster-randomized control design. We matched 10 pairs of communities, randomly assigning one from each pair to intervention and control arms. We conducted two independent cross-sectional surveys of women who had given birth in the last 12 months, at baseline and at two years post-baseline. Using difference-in-difference (DiD) and local average treatment effect (LATE) estimates, we evaluated the effects on outcomes including modern contraceptive use, antenatal and postnatal care service utilization, and service satisfaction. We also evaluated changes in indicators developed by community members and service providers in the intervention areas. DiD analyses showed significantly greater improvements in the proportion of women receiving a home visit during pregnancy (B = 0.20, P reproductive health-related outcomes. Further, the CSC builds mutual accountability, and ensures that solutions to problems are locally-relevant, locally-supported and feasible to implement.

  18. Bayesian outcome-based strategy classification.

    Science.gov (United States)

    Lee, Michael D

    2016-03-01

    Hilbig and Moshagen (Psychonomic Bulletin & Review, 21, 1431-1443, 2014) recently developed a method for making inferences about the decision processes people use in multi-attribute forced choice tasks. Their paper makes a number of worthwhile theoretical and methodological contributions. Theoretically, they provide an insightful psychological motivation for a probabilistic extension of the widely-used "weighted additive" (WADD) model, and show how this model, as well as other important models like "take-the-best" (TTB), can and should be expressed in terms of meaningful priors. Methodologically, they develop an inference approach based on the Minimum Description Length (MDL) principles that balances both the goodness-of-fit and complexity of the decision models they consider. This paper aims to preserve these useful contributions, but provide a complementary Bayesian approach with some theoretical and methodological advantages. We develop a simple graphical model, implemented in JAGS, that allows for fully Bayesian inferences about which models people use to make decisions. To demonstrate the Bayesian approach, we apply it to the models and data considered by Hilbig and Moshagen (Psychonomic Bulletin & Review, 21, 1431-1443, 2014), showing how a prior predictive analysis of the models, and posterior inferences about which models people use and the parameter settings at which they use them, can contribute to our understanding of human decision making.

  19. THE CONCEPT OF ETHICAL BEHAVIOR OF PUBLIC ACCOUNTANT BASED ON ISLAMIC SPIRITUALITY

    Directory of Open Access Journals (Sweden)

    Nursanty I.A.

    2017-07-01

    Full Text Available The study aims at constructing the concept of ethical behavior of public accountant based on Islamic spirituality. This research adapts spiritualist paradigm and spiritualist research design to create behavioral concept based on Islamic spirituality. Through zikr (Islam: repeated confession of faith, prayer, and contemplation method, researchers obtained balance in terms of mind, justice, honesty, and love as the instruments to analyze data. This research shows that the balance of mind, justice, honesty, and love reflected in public accountant personality will lead the accountants to personality with humanist values, as the leader on Earth with trustworthy, spreading love to others, beyond the consciousness to be devoted and faithful to Allah God Almighty.

  20. Lisfranc injuries: patient- and physician-based functional outcomes.

    LENUS (Irish Health Repository)

    O'Connor, P A

    2012-02-03

    The purpose of this study was to assess functional outcome of patients with a Lisfranc fracture dislocation of the foot by applying validated patient- and physician-based scoring systems and to compare these outcome tools. Of 25 injuries sustained by 24 patients treated in our institution between January 1995 and June 2001, 16 were available for review with a mean follow-up period of 36 (10-74) months. Injuries were classified according to Myerson. Outcome instruments used were: (a) Medical Outcomes Study 36-Item Short Form Health Survey (SF-36), (b) Baltimore Painful Foot score (PFS) and (c) American Orthopedic Foot and Ankle Society (AOFAS) mid-foot scoring scale. Four patients had an excellent outcome on the PFS scale, seven were classified as good, three fair and two poor. There was a statistically significant correlation between the PFS and Role Physical (RP) element of the SF-36.

  1. Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

    Directory of Open Access Journals (Sweden)

    Stephen Agnew

    2010-12-01

    Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

  2. The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

    International Nuclear Information System (INIS)

    Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo

    2014-01-01

    The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level

  3. The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2014-05-15

    The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level.

  4. The Influence of Performance-Based Accountability on the Distribution of Teacher Salary Increases

    Science.gov (United States)

    Bifulco, Robert

    2010-01-01

    This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the…

  5. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    Science.gov (United States)

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  6. Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

    Science.gov (United States)

    Thissen, David

    2015-01-01

    In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

  7. Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

    Science.gov (United States)

    Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

    2011-01-01

    Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

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

    Science.gov (United States)

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

    2010-01-01

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

  9. A Service Component-based Accounting and Charging Architecture to Support Interim Mechanisms across Multiple Domains

    NARCIS (Netherlands)

    Le, V.M.; van Beijnum, Bernhard J.F.; Huitema, G.B.

    Today, telematics services are o Aen compositions of different chargeable service components offered by different service providers. To enhance component-based accounting and charging, the service composition information is used to match with the corresponding charging structure of a service

  10. Outcome based education enacted: teachers' tensions in balancing between student learning and bureaucracy.

    Science.gov (United States)

    Barman, Linda; Silén, Charlotte; Bolander Laksov, Klara

    2014-12-01

    This paper reports on how teachers within health sciences education translate outcome-based education (OBE) into practice when they design courses. The study is an empirical contribution to the debate about outcome- and competency-based approaches in health sciences education. A qualitative method was used to study how teachers from 14 different study programmes designed courses before and after OBE was implemented. Using an interpretative approach, analysis of documents and interviews was carried out. The findings show that teachers enacted OBE either to design for more competency-oriented teaching-learning, or to further detail knowledge and thus move towards reductionism. Teachers mainly understood the outcome-based framework as useful to support students' learning, although the demand for accountability created tension and became a bureaucratic hindrance to design for development of professional competence. The paper shows variations of how teachers enacted the same outcome-based framework for instructional design. These differences can add a richer understanding of how outcome- or competency-based approaches relate to teaching-learning at a course level.

  11. Error evaluation method for material accountancy measurement. Evaluation of random and systematic errors based on material accountancy data

    International Nuclear Information System (INIS)

    Nidaira, Kazuo

    2008-01-01

    International Target Values (ITV) shows random and systematic measurement uncertainty components as a reference for routinely achievable measurement quality in the accountancy measurement. The measurement uncertainty, called error henceforth, needs to be periodically evaluated and checked against ITV for consistency as the error varies according to measurement methods, instruments, operators, certified reference samples, frequency of calibration, and so on. In the paper an error evaluation method was developed with focuses on (1) Specifying clearly error calculation model, (2) Getting always positive random and systematic error variances, (3) Obtaining probability density distribution of an error variance and (4) Confirming the evaluation method by simulation. In addition the method was demonstrated by applying real data. (author)

  12. Scalable Security and Accounting Services for Content-Based Publish/Subscribe Systems

    OpenAIRE

    Himanshu Khurana; Radostina K. Koleva

    2006-01-01

    Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...

  13. Emergy-based ecological account for the Chinese economy in 2004

    Science.gov (United States)

    Jiang, M. M.; Zhou, J. B.; Chen, B.; Chen, G. Q.

    2008-12-01

    This paper provides an integrated study on the ecological account for the Chinese economy in 2004 based on emergy synthesis theory. The detailed flows of the Chinese economy is diagramed, accounted and analyzed in categories using the biophysically based ecological accounting. Through calculating environmental and economic inputs within and outside the Chinese economy, this paper discusses the Chinese international exchange, describes the resource structure, and assesses its sustainability as a whole. Also, the comparison of systematic indicators, such as emergy/dollar ratio, environmental load ratio, and emergy self-support ratio, with those of the other countries is tabled and explored to illustrate the general status of the Chinese economy in the world. Take, for example, the environmental load ratio, which was 9.29 in China 2004, it reveals that the Chinese economy put high pressure on the local environment compared with those of the environment-benign countries, such as Brazil (0.75), Australia (0.86) and New Zealand (0.81). In addition, in this paper, the accounting method of tourism is adjusted based on the previous researches.

  14. [Trust-based economics with medicine outcome-based pricing].

    Science.gov (United States)

    Lhoste, F

    2013-09-01

    In recent decades, the pharmaceutical industry as built a high level of confidence thanks to innovative medicines that improve both duration and quality of life. Some recent scandals have however discredited this industry, now suspected of cheating or bribery. Even the scientific progresses are challenged on the ground of possible conflicts of interests and value uncertainty. This situation is deleterious. Simultaneously the economic crisis exacerbates the payers' expectations in terms of clinical value and value/price ratio. It also stimulates the demand for outcomes in real life. This induces a new economic approach for the market access of highly expensive reimbursable drugs. It consists in paying only for drugs actually proven effective in terms of actual outcomes, with a full or partial refund of the payer in case of failure, according to accurate and simple criteria in so called "performance agreement". Confidence is restored accordingly. Copyright © 2013 Elsevier Masson SAS. All rights reserved.

  15. 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.

  16. Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

    OpenAIRE

    Asatiani, Aleksandre; Penttinen, Esko

    2015-01-01

    The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...

  17. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

  18. An assessment model in outcomes-based education and training ...

    African Journals Online (AJOL)

    The study addresses a concern in higher education and specifically in health sciences and technology regarding integrated and authentic assessment with an outcomes-based approach. Interviews were conducted with head-hunted academics in health sciences and technology. From the information generated, an ...

  19. Doing Outcomes-Based Collaborative Teaching and Learning in Asia

    Science.gov (United States)

    van Schalkwyk, Gertina J.

    2015-01-01

    This chapter focuses on applying the concepts of outcomes-based collaborative teaching and learning in an Asian context and with students coming from a Confucian heritage culture and explores examples of how to implement effective collaborative teaching and learning in an Asian higher education setting.

  20. Outcomes-Based Funding and Stakeholder Engagement. Lumina Issue Papers

    Science.gov (United States)

    Kadlec, Alison; Shelton, Susan

    2015-01-01

    This paper examines the key aspects of stakeholder engagement that can strengthen the design, implementation and sustainability of outcomes-based funding policies. We seek to help policymakers understand the prevailing starting-point attitudes of institutional stakeholders, primarily college and university administrators, faculty and staff, and…

  1. Assessing the Outcomes of School-Based Partnership Resilience Intervention

    Science.gov (United States)

    Mampane, Ruth; Huddle, Christelle

    2017-01-01

    This study reports on the outcomes of educational psychology school-based intervention. The aim was to determine whether the intervention served as an educational pathway to resilience. Through a concurrent mixed-methods research design interpreted through a pragmatic lens, academic school performance of students in a rural school was used as an…

  2. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    Science.gov (United States)

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  3. Extending Justice: a rights-based account of our obligations to distant people

    OpenAIRE

    Fitzgerald, John

    2012-01-01

    This thesis examines a prima facie tension between the narrow scope of social justice proposed by many liberal, rights-based accounts, and the intuition that we have a strong obligation to help distant people who are in great need. 'Distant people' in this instance are people who do not share our nationality, or those who will come to exist as members of future generations. Ways in which liberal, right-based theories of political philosophy can resolve this tension are examined, and the thesi...

  4. Reexamining the language account of cross-national differences in base-10 number representations.

    Science.gov (United States)

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. Copyright © 2014 Elsevier Inc. All rights reserved.

  5. The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

    Directory of Open Access Journals (Sweden)

    Asep Darmansyah

    2015-08-01

    Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

  6. The symbol grounding problem revisited: a thorough evaluation of the ANS mapping account and the proposal of an alternative account based on symbol-symbol associations.

    Directory of Open Access Journals (Sweden)

    Bert Reynvoet

    2016-10-01

    Full Text Available Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem’, i.e., how does a symbol acquires its numerical meaning? The most popular account, the ANS mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and Approximate Number System (ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1 there is an evolutionary system for approximate number processing, (2 non-symbolic and symbolic number processing show the same behavioral effects, (3 non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4 non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgement tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

  7. The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol-Symbol Associations.

    Science.gov (United States)

    Reynvoet, Bert; Sasanguie, Delphine

    2016-01-01

    Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the 'symbol grounding problem,' i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system ( ANS ) mapping account , assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

  8. Accounting for center in the Early External Cephalic Version trials: an empirical comparison of statistical methods to adjust for center in a multicenter trial with binary outcomes.

    Science.gov (United States)

    Reitsma, Angela; Chu, Rong; Thorpe, Julia; McDonald, Sarah; Thabane, Lehana; Hutton, Eileen

    2014-09-26

    Clustering of outcomes at centers involved in multicenter trials is a type of center effect. The Consolidated Standards of Reporting Trials Statement recommends that multicenter randomized controlled trials (RCTs) should account for center effects in their analysis, however most do not. The Early External Cephalic Version (EECV) trials published in 2003 and 2011 stratified by center at randomization, but did not account for center in the analyses, and due to the nature of the intervention and number of centers, may have been prone to center effects. Using data from the EECV trials, we undertook an empirical study to compare various statistical approaches to account for center effect while estimating the impact of external cephalic version timing (early or delayed) on the outcomes of cesarean section, preterm birth, and non-cephalic presentation at the time of birth. The data from the EECV pilot trial and the EECV2 trial were merged into one dataset. Fisher's exact method was used to test the overall effect of external cephalic version timing unadjusted for center effects. Seven statistical models that accounted for center effects were applied to the data. The models included: i) the Mantel-Haenszel test, ii) logistic regression with fixed center effect and fixed treatment effect, iii) center-size weighted and iv) un-weighted logistic regression with fixed center effect and fixed treatment-by-center interaction, iv) logistic regression with random center effect and fixed treatment effect, v) logistic regression with random center effect and random treatment-by-center interaction, and vi) generalized estimating equations. For each of the three outcomes of interest approaches to account for center effect did not alter the overall findings of the trial. The results were similar for the majority of the methods used to adjust for center, illustrating the robustness of the findings. Despite literature that suggests center effect can change the estimate of effect in

  9. Project for Teaching and Learning of English Based on Blended Learning in the Accounting Career

    Directory of Open Access Journals (Sweden)

    Enrique del Valle–Reus

    2015-12-01

    Full Text Available This paper gathers some aspects related to the improvement on teaching-learning process of English to students who specialize in Accounting through blended learning. Its objective is to integrate the use of the foreign language with the contents of the area in the solution of professional problems. The project is methodologically based on the contradiction between the professional needs of using the foreign language and its limited application in the teaching-learning process. It shows the activities to be carried out during the first two years of the major. The integration of the contents of English with those of Accounting is mainly focused in oral and written communication without neglecting the development of reading and listening comprehension. In this way, the syllabuses of English are enriched. 

  10. 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.

  11. An agent-based simulation model of patient choice of health care providers in accountable care organizations.

    Science.gov (United States)

    Alibrahim, Abdullah; Wu, Shinyi

    2018-03-01

    Accountable care organizations (ACO) in the United States show promise in controlling health care costs while preserving patients' choice of providers. Understanding the effects of patient choice is critical in novel payment and delivery models like ACO that depend on continuity of care and accountability. The financial, utilization, and behavioral implications associated with a patient's decision to forego local health care providers for more distant ones to access higher quality care remain unknown. To study this question, we used an agent-based simulation model of a health care market composed of providers able to form ACO serving patients and embedded it in a conditional logit decision model to examine patients capable of choosing their care providers. This simulation focuses on Medicare beneficiaries and their congestive heart failure (CHF) outcomes. We place the patient agents in an ACO delivery system model in which provider agents decide if they remain in an ACO and perform a quality improving CHF disease management intervention. Illustrative results show that allowing patients to choose their providers reduces the yearly payment per CHF patient by $320, reduces mortality rates by 0.12 percentage points and hospitalization rates by 0.44 percentage points, and marginally increases provider participation in ACO. This study demonstrates a model capable of quantifying the effects of patient choice in a theoretical ACO system and provides a potential tool for policymakers to understand implications of patient choice and assess potential policy controls.

  12. Salience and attention in surprisal-based accounts of language processing

    Directory of Open Access Journals (Sweden)

    Alessandra eZarcone

    2016-06-01

    Full Text Available The notion of salience has been singled out as the explanatory factor for a diverse range oflinguistic phenomena. In particular, perceptual salience (e.g. visual salience of objects in the world,acoustic prominence of linguistic sounds and semantic-pragmatic salience (e.g. prominence ofrecently mentioned or topical referents have been shown to influence language comprehensionand production. A different line of research has sought to account for behavioral correlates ofcognitive load during comprehension as well as for certain patterns in language usage usinginformation-theoretic notions, such as surprisal. Surprisal and salience both affect languageprocessing at different levels, but the relationship between the two has not been adequatelyelucidated, and the question of whether salience can be reduced to surprisal / predictability isstill open. Our review identifies two main challenges in addressing this question: terminologicalinconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalise upon work in visual cognition inorder to orient ourselves in surveying the different facets of the notion of salience in linguisticsand their relation with models of surprisal. We find that work on salience highlights aspects oflinguistic communication that models of surprisal tend to overlook, namely the role of attentionand relevance to current goals, and we argue that the Predictive Coding framework provides aunified view which can account for the role played by attention and predictability at different levelsof processing and which can clarify the interplay between low and high levels of processes andbetween predictability-driven expectation and attention-driven focus.

  13. Salience and Attention in Surprisal-Based Accounts of Language Processing.

    Science.gov (United States)

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus.

  14. Salience and Attention in Surprisal-Based Accounts of Language Processing

    Science.gov (United States)

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525

  15. Accounting for estimated IQ in neuropsychological test performance with regression-based techniques.

    Science.gov (United States)

    Testa, S Marc; Winicki, Jessica M; Pearlson, Godfrey D; Gordon, Barry; Schretlen, David J

    2009-11-01

    Regression-based normative techniques account for variability in test performance associated with multiple predictor variables and generate expected scores based on algebraic equations. Using this approach, we show that estimated IQ, based on oral word reading, accounts for 1-9% of the variability beyond that explained by individual differences in age, sex, race, and years of education for most cognitive measures. These results confirm that adding estimated "premorbid" IQ to demographic predictors in multiple regression models can incrementally improve the accuracy with which regression-based norms (RBNs) benchmark expected neuropsychological test performance in healthy adults. It remains to be seen whether the incremental variance in test performance explained by estimated "premorbid" IQ translates to improved diagnostic accuracy in patient samples. We describe these methods, and illustrate the step-by-step application of RBNs with two cases. We also discuss the rationale, assumptions, and caveats of this approach. More broadly, we note that adjusting test scores for age and other characteristics might actually decrease the accuracy with which test performance predicts absolute criteria, such as the ability to drive or live independently.

  16. Section 3. General issues in management : Heuristics or experience-based techniques for making accounting judgments and learning

    OpenAIRE

    Schiller, Stefan

    2013-01-01

    The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, fo...

  17. Development of DUPIC safeguards technology; development of web based nuclear material accounting program

    Energy Technology Data Exchange (ETDEWEB)

    Kim, J. T.; Choi, S. H.; Choi, S. J. [Kongju National University, Kongju (Korea)

    2002-04-01

    The purpose of this project is to develop the web-based digital image processing system with the client/server architecture based on TCP/IP to be able to search and manage image data at the remote place. This system provides a nuclear facility with the ability to track the movement of nuclear material and to control and account nuclear material at anywhere and anytime. Also, this system will be helpful to increase the efficiency of safeguards affairs. The developed web-based digital image processing system for tracking the movement of nuclear material and MC and A can be applied to DUPIC facility. The result of this project will eventually contribute to similar nuclear facilities as well as the effective implementation of DUPIC safeguards. In addition, it will be helpful to enhance international confidence build-up in the peaceful use of spent fuel material. 15 refs., 33 figs., 4 tabs. (Author)

  18. 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.

  19. Accounting for Intraligand Interactions in Flexible Ligand Docking with a PMF-Based Scoring Function.

    Science.gov (United States)

    Lizunov, A Y; Gonchar, A L; Zaitseva, N I; Zosimov, V V

    2015-10-26

    We analyzed the frequency with which intraligand contacts occurred in a set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. Our analysis showed that flexible ligands often form intraligand hydrophobic contacts, while intraligand hydrogen bonds are rare. The test set was also thoroughly investigated and classified. We suggest a universal method for enhancement of a scoring function based on a potential of mean force (PMF-based score) by adding a term accounting for intraligand interactions. The method was implemented via in-house developed program, utilizing an Algo_score scoring function [ Ramensky et al. Proteins: Struct., Funct., Genet. 2007 , 69 , 349 - 357 .] based on the Tarasov-Muryshev PMF [ Muryshev et al. J. Comput.-Aided Mol. Des. 2003 , 17 , 597 - 605 .]. The enhancement of the scoring function was shown to significantly improve the docking and scoring quality for flexible ligands in the test set of 1300 protein-ligand complexes [ Plewczynski et al. J. Comput. Chem. 2011 , 32 , 742 - 755 .]. We then investigated the correlation of the docking results with two parameters of intraligand interactions estimation. These parameters are the weight of intraligand interactions and the minimum number of bonds between the ligand atoms required to take their interaction into account.

  20. Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

    International Nuclear Information System (INIS)

    Ingermanson, R.S.; Proctor, A.E.

    1982-05-01

    An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN

  1. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    Science.gov (United States)

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  2. Account-based retiree medical plans: what's good for your pension plan may be good for your retiree medical plan.

    Science.gov (United States)

    Ruschau, W J

    2001-09-01

    Many of the same forces that caused employers to gravitate toward account-based pension plans are beginning to spark similar changes in retiree medical plans. As medical costs continue to escalate, account-based retiree medical plans offer a new way to manage company outlays, while preserving an important benefit for retirees.

  3. Ultrasonography for rheumatologists: the development of specific competency based educational outcomes.

    Science.gov (United States)

    Brown, A K; O'Connor, P J; Roberts, T E; Wakefield, R J; Karim, Z; Emery, P

    2006-05-01

    A competency based approach to the education of rheumatologists in musculoskeletal ultrasonography (MSK US) ensures standards are documented, transparent, accountable, and defensible, with clear benefit to all stakeholders. Specific competency outcomes will facilitate informed development of a common curriculum and structured programme of training and assessment. To determine explicit competency based learning outcomes for rheumatologists undertaking MSK US. International experts in MSK US, satisfying specific selection criteria, were asked to define the minimum standards required by a rheumatologist to be judged competent in MSK US. They reviewed 115 MSK US skills, comprising bone and soft tissue pathology, in seven joints regions of the upper and lower limbs, and rated their relative importance according to specific criteria. These data are presented as specific educational outcomes within designated competency categories. 57 expert MSK US practitioners were identified and 35 took part in this study. Ten generic core competency outcomes were recognised including physics, anatomy, technique, and interpretation. Regarding specific regional competencies, 53% (61/115) were considered "must know" core learning outcomes, largely comprising inflammatory joint/tendon/bone pathology and guided procedures; 45% (52/115) were required at an intermediate/advanced level (18/115 "should know", 34/115 "could know"), and 2% (2/115) were deemed inappropriate/unnecessary for rheumatologist ultrasonographers. This is the first study to developing a competency model for the education of rheumatologists in MSK US based on the evidence of international experts. A specific set of learning outcomes has been defined, which will facilitate future informed education and practice development and provide a blueprint for a structured rheumatology MSK US curriculum and assessment process.

  4. A blue/green water-based accounting framework for assessment of water security

    Science.gov (United States)

    Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.

    2014-09-01

    A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.

  5. A unifying Bayesian account of contextual effects in value-based choice.

    Directory of Open Access Journals (Sweden)

    Francesco Rigoli

    2017-10-01

    Full Text Available Empirical evidence suggests the incentive value of an option is affected by other options available during choice and by options presented in the past. These contextual effects are hard to reconcile with classical theories and have inspired accounts where contextual influences play a crucial role. However, each account only addresses one or the other of the empirical findings and a unifying perspective has been elusive. Here, we offer a unifying theory of context effects on incentive value attribution and choice based on normative Bayesian principles. This formulation assumes that incentive value corresponds to a precision-weighted prediction error, where predictions are based upon expectations about reward. We show that this scheme explains a wide range of contextual effects, such as those elicited by other options available during choice (or within-choice context effects. These include both conditions in which choice requires an integration of multiple attributes and conditions where a multi-attribute integration is not necessary. Moreover, the same scheme explains context effects elicited by options presented in the past or between-choice context effects. Our formulation encompasses a wide range of contextual influences (comprising both within- and between-choice effects by calling on Bayesian principles, without invoking ad-hoc assumptions. This helps clarify the contextual nature of incentive value and choice behaviour and may offer insights into psychopathologies characterized by dysfunctional decision-making, such as addiction and pathological gambling.

  6. GLPP: A Game-Based Location Privacy-Preserving Framework in Account Linked Mixed Location-Based Services

    Directory of Open Access Journals (Sweden)

    Zhuo Ma

    2018-01-01

    Full Text Available In Location-Based Services (LBSs platforms, such as Foursquare and Swarm, the submitted position for a share or search leads to the exposure of users’ activities. Additionally, the cross-platform account linkage could aggravate this exposure, as the fusion of users’ information can enhance inference attacks on users’ next submitted location. Hence, in this paper, we propose GLPP, a personalized and continuous location privacy-preserving framework in account linked platforms with different LBSs (i.e., search-based LBSs and share-based LBSs. The key point of GLPP is to obfuscate every location submitted in search-based LBSs so as to defend dynamic inference attacks. Specifically, first, possible inference attacks are listed through user behavioral analysis. Second, for each specific attack, an obfuscation model is proposed to minimize location privacy leakage under a given location distortion, which ensures submitted locations’ utility for search-based LBSs. Third, for dynamic attacks, a framework based on zero-sum game is adopted to joint specific obfuscation above and minimize the location privacy leakage to a balanced point. Experiments on real dataset prove the effectiveness of our proposed attacks in Accuracy, Certainty, and Correctness and, meanwhile, also show the performance of our preserving solution in defense of attacks and guarantee of location utility.

  7. Who Benefits from Gender Responsive Treatment? Accounting for Abuse History on Longitudinal Outcomes for Women in Prison.

    Science.gov (United States)

    Saxena, Preeta; Messina, Nena; Grella, Christine E

    2014-04-01

    This study explores outcome variation among women offenders who participated in gender-responsive substance abuse treatment (GRT). In order to identify subgroups of participants that may differentially benefit from this treatment, secondary analyses examined the interaction between randomization into GRT and a history of abuse (physical/sexual) on depression and number of substances used post- treatment. The sample consisted of 115 incarcerated women assessed at baseline and 6- and 12-months post parole. Longitudinal regression showed that women reporting abuse randomized into GRT had significantly reduced odds of depression ( OR = .29, p < .05, 95% CI = .10 - .86) and lowered rates of number of substances used ( IRR = .52, p < .05, 95% CI = 0.28-0.98), in comparison to those who reported abuse and were randomized to the non-GRT group. GRT for women offenders who have experienced prior abuse would maximize the benefits of the trauma-informed, gender-sensitive intervention.

  8. Atomistic simulation of processes in Ni-base alloys with account for local relaxations

    International Nuclear Information System (INIS)

    Bursik, Jiri

    2007-01-01

    Ordering in Ni-base superalloys is the crucial process controlling the development of the characteristic two-phase microstructure and subsequently the mechanical properties. Systems containing up to six alloying elements typical of advanced Ni-based superalloys are modelled in this work using a Monte Carlo approach with phenomenological Lennard-Jones pair potentials and interactions up to the third coordination sphere. Three-dimensional crystal block is used with over 10 5 atoms. Molecular dynamics approach is used to relax local atomic positions in course of ordering processes under applied stress. The importance of taking into account both relaxation of modelled block dimensions and relaxation of local atomic positions is discussed

  9. Greenhouse gas emissions accounting of urban residential consumption: a household survey based approach.

    Directory of Open Access Journals (Sweden)

    Tao Lin

    Full Text Available Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China.

  10. Greenhouse Gas Emissions Accounting of Urban Residential Consumption: A Household Survey Based Approach

    Science.gov (United States)

    Lin, Tao; Yu, Yunjun; Bai, Xuemei; Feng, Ling; Wang, Jin

    2013-01-01

    Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG) emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China. PMID:23405187

  11. System of National Accounts as an Information Base for Tax Statistics

    Directory of Open Access Journals (Sweden)

    A. E. Lyapin

    2017-01-01

    Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

  12. Model-based and design-based inference goals frame how to account for neighborhood clustering in studies of health in overlapping context types.

    Science.gov (United States)

    Lovasi, Gina S; Fink, David S; Mooney, Stephen J; Link, Bruce G

    2017-12-01

    Accounting for non-independence in health research often warrants attention. Particularly, the availability of geographic information systems data has increased the ease with which studies can add measures of the local "neighborhood" even if participant recruitment was through other contexts, such as schools or clinics. We highlight a tension between two perspectives that is often present, but particularly salient when more than one type of potentially health-relevant context is indexed (e.g., both neighborhood and school). On the one hand, a model-based perspective emphasizes the processes producing outcome variation, and observed data are used to make inference about that process. On the other hand, a design-based perspective emphasizes inference to a well-defined finite population, and is commonly invoked by those using complex survey samples or those with responsibility for the health of local residents. These two perspectives have divergent implications when deciding whether clustering must be accounted for analytically and how to select among candidate cluster definitions, though the perspectives are by no means monolithic. There are tensions within each perspective as well as between perspectives. We aim to provide insight into these perspectives and their implications for population health researchers. We focus on the crucial step of deciding which cluster definition or definitions to use at the analysis stage, as this has consequences for all subsequent analytic and interpretational challenges with potentially clustered data.

  13. Model-based and design-based inference goals frame how to account for neighborhood clustering in studies of health in overlapping context types

    Directory of Open Access Journals (Sweden)

    Gina S. Lovasi

    2017-12-01

    Full Text Available Accounting for non-independence in health research often warrants attention. Particularly, the availability of geographic information systems data has increased the ease with which studies can add measures of the local “neighborhood” even if participant recruitment was through other contexts, such as schools or clinics. We highlight a tension between two perspectives that is often present, but particularly salient when more than one type of potentially health-relevant context is indexed (e.g., both neighborhood and school. On the one hand, a model-based perspective emphasizes the processes producing outcome variation, and observed data are used to make inference about that process. On the other hand, a design-based perspective emphasizes inference to a well-defined finite population, and is commonly invoked by those using complex survey samples or those with responsibility for the health of local residents. These two perspectives have divergent implications when deciding whether clustering must be accounted for analytically and how to select among candidate cluster definitions, though the perspectives are by no means monolithic. There are tensions within each perspective as well as between perspectives. We aim to provide insight into these perspectives and their implications for population health researchers. We focus on the crucial step of deciding which cluster definition or definitions to use at the analysis stage, as this has consequences for all subsequent analytic and interpretational challenges with potentially clustered data.

  14. Semi-Competing Risks Data Analysis: Accounting for Death as a Competing Risk When the Outcome of Interest Is Nonterminal.

    Science.gov (United States)

    Haneuse, Sebastien; Lee, Kyu Ha

    2016-05-01

    Hospital readmission is a key marker of quality of health care. Notwithstanding its widespread use, however, it remains controversial in part because statistical methods used to analyze readmission, primarily logistic regression and related models, may not appropriately account for patients who die before experiencing a readmission event within the time frame of interest. Toward resolving this, we describe and illustrate the semi-competing risks framework, which refers to the general setting where scientific interest lies with some nonterminal event (eg, readmission), the occurrence of which is subject to a terminal event (eg, death). Although several statistical analysis methods have been proposed for semi-competing risks data, we describe in detail the use of illness-death models primarily because of their relation to well-known methods for survival analysis and the availability of software. We also describe and consider in detail several existing approaches that could, in principle, be used to analyze semi-competing risks data, including composite end point and competing risks analyses. Throughout we illustrate the ideas and methods using data on N=49 763 Medicare beneficiaries hospitalized between 2011 and 2013 with a principle discharge diagnosis of heart failure. © 2016 American Heart Association, Inc.

  15. Problem-Based Learning in Management Accounting Teaching: Report of a Brazilian Experience

    Directory of Open Access Journals (Sweden)

    Daiana Bragueto Martins

    2016-01-01

    Full Text Available This study aimed to report on the operation of the PBL method in a management accounting discipline in the Accounting course of a Brazilian Higher Education institution. The research technique used was the case study, involving a descriptive approach to PBL classes, whose purpose was to present the properties of the classes, how to act and the profile of the students and teachers. The field research took place in 2013. The data were collected through interviews with teachers, participant observation and document analysis. The empirical analysis in this research rested on the studies by Araújo and Arantes (2009, Dochy, Segers, Bossche and Gijbels (2003, Duch, Groh and Allen (2001, MacDonald and Savin-Baden (2004, Ribeiro (2008, Schmidt (1983, Sockalingam and Schmidt (2011, among others. The results show that the integration between academics and businesses based on the use of practical and real problems the students brought from the work environment offered gains, such as: the student broadens the potential to solve practical and professional problems; and the company is benefited, as it can receive qualified professionals in the future, who are able for research and the proposal of solutions to problems. Teachers also gain as they are exposed to a contemporary setting, providing major updates in terms of use of concepts and theories, because of the contextualization. The PBL helps to engage Generation Y students, given that the desire for participation and communication in an interactive environment using technological tools are the main marks of that generation. The skills developed in the PBL approach are similar to those required from the management accountant.

  16. Implementation of transparency and accountability under risk-based audit of electronic procurement system

    Directory of Open Access Journals (Sweden)

    M.S. Pysmenna

    2017-08-01

    Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the

  17. Empirical tests of natural selection-based evolutionary accounts of ADHD: a systematic review.

    Science.gov (United States)

    Thagaard, Marthe S; Faraone, Stephen V; Sonuga-Barke, Edmund J; Østergaard, Søren D

    2016-10-01

    ADHD is a prevalent and highly heritable mental disorder associated with significant impairment, morbidity and increased rates of mortality. This combination of high prevalence and high morbidity/mortality seen in ADHD and other mental disorders presents a challenge to natural selection-based models of human evolution. Several hypotheses have been proposed in an attempt to resolve this apparent paradox. The aim of this study was to review the evidence for these hypotheses. We conducted a systematic review of the literature on empirical investigations of natural selection-based evolutionary accounts for ADHD in adherence with the PRISMA guideline. The PubMed, Embase, and PsycINFO databases were screened for relevant publications, by combining search terms covering evolution/selection with search terms covering ADHD. The search identified 790 records. Of these, 15 full-text articles were assessed for eligibility, and three were included in the review. Two of these reported on the evolution of the seven-repeat allele of the ADHD-associated dopamine receptor D4 gene, and one reported on the results of a simulation study of the effect of suggested ADHD-traits on group survival. The authors of the three studies interpreted their findings as favouring the notion that ADHD-traits may have been associated with increased fitness during human evolution. However, we argue that none of the three studies really tap into the core symptoms of ADHD, and that their conclusions therefore lack validity for the disorder. This review indicates that the natural selection-based accounts of ADHD have not been subjected to empirical test and therefore remain hypothetical.

  18. RHIZOtest: A plant-based biotest to account for rhizosphere processes when assessing copper bioavailability

    Energy Technology Data Exchange (ETDEWEB)

    Bravin, Matthieu N., E-mail: matthieu.bravin@cirad.f [INRA, UMR 1222 Eco and Sols (INRA-IRD-SupAgro), Place Viala, F-34060 Montpellier (France); Michaud, Aurelia M.; Larabi, Bourane; Hinsinger, Philippe [INRA, UMR 1222 Eco and Sols (INRA-IRD-SupAgro), Place Viala, F-34060 Montpellier (France)

    2010-10-15

    The ability of the free ion activity model (FIAM), the terrestrial biotic ligand model (TBLM), the diffusive gradients in thin films (DGT) technique and a plant-based biotest, the RHIZOtest, to predict root copper (Cu) concentration in field-grown durum wheat (Triticum turgidum durum L.) was assessed on 44 soils varying in pH (3.9-7.8) and total Cu (32-184 mg kg{sup -1}). None of the methods adequately predicted root Cu concentration, which was mainly correlated with total soil Cu. Results from DGT measurements and even more so FIAM prediction were negatively correlated with soil pH and over-estimated root Cu concentration in acidic soils. TBLM implementation improved numerically FIAM prediction but still failed to predict adequately root Cu concentration as the TBLM formalism did not considered the rhizosphere alkalisation as observed in situ. In contrast, RHIZOtest measurements accounted for rhizosphere alkalisation and were mainly correlated with total soil Cu. - In contrast with physico-chemical methods, RHIZOtest measurement accounted for the rhizosphere alkalisation altering Cu bioavailability to wheat as observed in situ.

  19. 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

  20. Interactive computer-based instruction: Basic material control and accounting demonstration

    International Nuclear Information System (INIS)

    Keisch, B.

    1993-01-01

    The use of interactive, computer-based training (CBT) courses can be a time- and resource-saving alternative to formal instruction in a classroom milieu. With CBT, students can proceed at their own pace, fit the study course into their schedule, and avoid the extra time and effort involved in travel and other special arrangements. The demonstration given here is an abbreviated, annotated version of a recently developed course in basic material control and accounting designed for the MC and A novice. The system used is ''Quest'' which includes multi-media capabilities, individual scoring, and built-in result-reporting capabilities for the course administrator. Efficient instruction and training are more important than ever because of the growing numbers of relatively inexperienced persons becoming active in safeguards

  1. NuMas: A LAN-based materials control and accounting system in production

    International Nuclear Information System (INIS)

    Strickland, T.W.; Bracey, J.T.; McMahon, S.A.

    1995-01-01

    A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites

  2. Patterns of Learning in the Accountancy Profession under an Output-Based Continuing Professional Development Scheme

    Science.gov (United States)

    Lindsay, Hilary

    2012-01-01

    Since 2004, professional accountancy bodies in membership of the International Federation of Accountants (IFAC) have been required to adopt mandatory continuing professional development (CPD) schemes. This research explores the learning activities of members of the Institute of Chartered Accountants in England and Wales (ICAEW) which introduced an…

  3. A Commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century"

    Science.gov (United States)

    Brandt, Steffen

    2010-01-01

    This article presents the author's commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century," in which Isaac I. Bejar and E. Aurora Graf propose the application of a test design--the duplex design (which was proposed in 1988 by Bock and Mislevy) for application in current accountability assessments.…

  4. The impact of computer-based versus "traditional" textbook science instruction on selected student learning outcomes

    Science.gov (United States)

    Rothman, Alan H.

    This study reports the results of research designed to examine the impact of computer-based science instruction on elementary school level students' science content achievement, their attitude about science learning, their level of critical thinking-inquiry skills, and their level of cognitive and English language development. The study compared these learning outcomes resulting from a computer-based approach compared to the learning outcomes from a traditional, textbook-based approach to science instruction. The computer-based approach was inherent in a curriculum titled The Voyage of the Mimi , published by The Bank Street College Project in Science and Mathematics (1984). The study sample included 209 fifth-grade students enrolled in three schools in a suburban school district. This sample was divided into three groups, each receiving one of the following instructional treatments: (a) Mixed-instruction primarily based on the use of a hardcopy textbook in conjunction with computer-based instructional materials as one component of the science course; (b) Non-Traditional, Technology-Based -instruction fully utilizing computer-based material; and (c) Traditional, Textbook-Based-instruction utilizing only the textbook as the basis for instruction. Pre-test, or pre-treatment, data related to each of the student learning outcomes was collected at the beginning of the school year and post-test data was collected at the end of the school year. Statistical analyses of pre-test data were used as a covariate to account for possible pre-existing differences with regard to the variables examined among the three student groups. This study concluded that non-traditional, computer-based instruction in science significantly improved students' attitudes toward science learning and their level of English language development. Non-significant, positive trends were found for the following student learning outcomes: overall science achievement and development of critical thinking

  5. Accounting of the knowledge-based actions and the rules-based actions in frames of accident management guidelines development

    International Nuclear Information System (INIS)

    Lankin, M.Yu.; Bukrinskij, A.M.

    2015-01-01

    The main approaches used in the development of the Safety Guide (SG) “Recommendations to the structure and content of the manual for the management of beyond-design-basis accidents, including severe accidents” (BDBA MG) are described. The manual was developed taking into account the provisions of the current IAEA standards relevant to the affected area, taking into account the specifics of the Russian nuclear power industry. In the draft SG, three types of behavior of personnel are considered - based on skills, rules and knowledge. When developing BDBA MG, it is recommended to give priority to a knowledge-based approach. At the same time, when performing well-designed and worked-out activities, work is possible based on rules and skills (for example, using step-by-step procedures). The SG project provides for a unified organizational structure for managing beyond-design-basis accidents, both at the stage of preventing severe damage to the core, and at the stage of managing a heavy accident. In SG the order of management of beyond-design-basis accidents for both of the indicated stages examined in detail [ru

  6. Putting retrieval-induced forgetting in context: an inhibition-free, context-based account.

    Science.gov (United States)

    Jonker, Tanya R; Seli, Paul; MacLeod, Colin M

    2013-10-01

    We present a new theoretical account of retrieval-induced forgetting (RIF) together with new experimental evidence that fits this account and challenges the dominant inhibition account. RIF occurs when the retrieval of some material from memory produces later forgetting of related material. The inhibition account asserts that RIF is the result of an inhibition mechanism that acts during retrieval to suppress the representations of interfering competitors. This inhibition is enduring, such that the suppressed material is difficult to access on a later test and is, therefore, recalled more poorly than baseline material. Although the inhibition account is widely accepted, a growing body of research challenges its fundamental assumptions. Our alternative account of RIF instead emphasizes the role of context in remembering. According to this context account, both of 2 tenets must be met for RIF to occur: (a) A context change must occur between study and subsequent retrieval practice, and (b) the retrieval practice context must be the active context during the final test when testing practiced categories. The results of 3 experiments, which directly test the divergent predictions of the 2 accounts, support the context account but cannot be explained by the inhibition account. In an extensive discussion, we survey the literature on RIF and apply our context account to the key findings, demonstrating the explanatory power of context. PsycINFO Database Record (c) 2013 APA, all rights reserved.

  7. Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

    Directory of Open Access Journals (Sweden)

    Yao Liqiong

    2016-01-01

    Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

  8. Functional outcomes of community-based brain injury rehabilitation clients.

    Science.gov (United States)

    Curran, Christine; Dorstyn, Diana; Polychronis, Con; Denson, Linley

    2015-01-01

    Community-based rehabilitation can help to maximize function following acquired brain injury (ABI); however, data on treatment outcome is limited in quantity. To describe and evaluate client outcomes of an outpatient programme for adults with moderate-to-severe traumatic and non-traumatic ABI. Two phase design involving retrospective and longitudinal study of programme completers with ABI (n = 47). Changes in functioning were measured with the Mayo-Portland Inventory (MPAI-4), administered pre- and immediately post-rehabilitation and at 3 years follow-up. Self-ratings were supplemented with MPAI-4 data from significant others (n = 32) and staff (n = 32). Injured individuals and informants reported improved physical and psychosocial functioning immediately following the completion of community rehabilitation, with medium-to-large and significant treatment gains noted on the MPAI-4 ability, adjustment and participation sub-scales (Cohen's d range = 0.31-1.10). A deterioration in individuals' adjustment was further reported at follow-up, although this was based on limited data. Issues with longer-term rehabilitation service provision were additionally noted. The data support the need for continuity of care, including ongoing emotional support, to cater to the complex and dynamic needs of the ABI population. However, these results need to be considered in the context of a small sample size and quasi-experimental design.

  9. Predicting Social Anxiety Treatment Outcome Based on Therapeutic Email Conversations.

    Science.gov (United States)

    Hoogendoorn, Mark; Berger, Thomas; Schulz, Ava; Stolz, Timo; Szolovits, Peter

    2017-09-01

    Predicting therapeutic outcome in the mental health domain is of utmost importance to enable therapists to provide the most effective treatment to a patient. Using information from the writings of a patient can potentially be a valuable source of information, especially now that more and more treatments involve computer-based exercises or electronic conversations between patient and therapist. In this paper, we study predictive modeling using writings of patients under treatment for a social anxiety disorder. We extract a wealth of information from the text written by patients including their usage of words, the topics they talk about, the sentiment of the messages, and the style of writing. In addition, we study trends over time with respect to those measures. We then apply machine learning algorithms to generate the predictive models. Based on a dataset of 69 patients, we are able to show that we can predict therapy outcome with an area under the curve of 0.83 halfway through the therapy and with a precision of 0.78 when using the full data (i.e., the entire treatment period). Due to the limited number of participants, it is hard to generalize the results, but they do show great potential in this type of information.

  10. Module-based outcome prediction using breast cancer compendia.

    Directory of Open Access Journals (Sweden)

    Martin H van Vliet

    Full Text Available BACKGROUND: The availability of large collections of microarray datasets (compendia, or knowledge about grouping of genes into pathways (gene sets, is typically not exploited when training predictors of disease outcome. These can be useful since a compendium increases the number of samples, while gene sets reduce the size of the feature space. This should be favorable from a machine learning perspective and result in more robust predictors. METHODOLOGY: We extracted modules of regulated genes from gene sets, and compendia. Through supervised analysis, we constructed predictors which employ modules predictive of breast cancer outcome. To validate these predictors we applied them to independent data, from the same institution (intra-dataset, and other institutions (inter-dataset. CONCLUSIONS: We show that modules derived from single breast cancer datasets achieve better performance on the validation data compared to gene-based predictors. We also show that there is a trend in compendium specificity and predictive performance: modules derived from a single breast cancer dataset, and a breast cancer specific compendium perform better compared to those derived from a human cancer compendium. Additionally, the module-based predictor provides a much richer insight into the underlying biology. Frequently selected gene sets are associated with processes such as cell cycle, E2F regulation, DNA damage response, proteasome and glycolysis. We analyzed two modules related to cell cycle, and the OCT1 transcription factor, respectively. On an individual basis, these modules provide a significant separation in survival subgroups on the training and independent validation data.

  11. Changing existing qualifications into outcomes-based qualifications ...

    African Journals Online (AJOL)

    Various workshops were facilitated to determine the outcomes of each level of our qualification, B Tech: Policing. This led to the formulation of a purpose statement, exit level outcomes and specific outcomes as well as assessment criteria and the critical outcomes embedded in each level identified. Using the specific ...

  12. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  13. The Development Of Learning Sets And Research Methodology Module Using Problem Based Learning For Accounting Education Students

    OpenAIRE

    Thomas, Partono; Nurkhin, Ahmad

    2016-01-01

    Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test...

  14. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  15. Extended exergy-based sustainability accounting of a household biogas project in rural China

    International Nuclear Information System (INIS)

    Yang, J.; Chen, B.

    2014-01-01

    Biogas has been earmarked as one of the leading renewable energy sources capable of mitigating environmental emissions in rural areas. Thus, developing an accounting technique is of particular importance in coping with increasing problems related to renewable agriculture and rural energy supply. In this study, extended exergy was generalised for the sustainability evaluation of biogas projects. Furthermore, a series of extended exergy-based indicators was presented as benchmarking from the perspectives of resources, economics and greenhouse gas (GHG) emissions. The sustainability of a “Three-in-One” biogas production system in southern China was thereby evaluated based on the proposed framework. The results show that economic costs concentrate in the construction phase. GHG emissions are mainly derived from bricks and cement, with proportions of 36.23% and 34.91%, respectively. The largest resource depletion occurs during the consumption of feedstock (87.06%) in the operation phase. Compared with other renewable energy conversion systems, the biogas project has a higher renewability (0.925) and economic return on investment ratio (6.82) and a lower GHG emission intensity (0.012). With the merit of bridging thermodynamics and externality, the extended exergy-based approach presented in this study may effectively appraise the energy and environmental performance of biogas projects. - Highlights: • Extended exergy is used to describe the sustainability level of biogas projects. • A set of extended exergy based sustainability indicator is established. • Biogas project has high renewability and greenhouse gas emission abatement potential. • Multiple utilization of biogas digestate is a promising way to improve sustainability

  16. Activity Performance Management Framework Based on Outcome Based Budgeting Malaysian Nuclear Agency

    International Nuclear Information System (INIS)

    Aisya Raihan Abdul Kadir; Mohd Azmi Sidid Omar; Noriah Jamal

    2015-01-01

    The implementation of the Outcome Based Budgeting (OBB) in the planning and implementation of national development and public spending will emphasize the impact and effectiveness of programs and activities in line with the policies and objectives of the four pillars in the National Transformation programme, which is 1 Malaysia: People First, Performance Now, Government Transformation Programme (GTP), Economic Transformation Programme (ETP) and Malaysia Five Year Development Plan. OBB effective implementation at the ministry level was implemented by the Ministry OBB Implementation Committee (OIC) and Program Performance Management Committee (PPMC). At the agency it will be implemented by the Performance Management Committee Activities (APMC). OBB involve strategic implementation cycle consisting of four main processes, namely, outcome-based planning, budgeting, monitoring, evaluation, and reporting performance. OBB will be fully implemented in 2016 to replace the Modified Budgeting System (MBS). Performance Management Framework Activity (APMF) is based on outcome-based planning has been developed using methodologies such as ProLL Model (Logic and Linkages Programme), Problem Tree Analysis (PTA), Top-down approach, SMART principle, Framework Approach and rigour test. By applying this methodology several Activity Performance Management Framework (APMF) has been produced which consists of 3 output, 6 KPI output, 3 outcome and 8 KPI outcome in line with the direction and outcome of programme level and ministries level. APMF was planned at the beginning of each year and reporting of the performance on a quarterly basis through My Results application. (author)

  17. ETHICS AND PROFESSIONAL JUDGMENT IN ACCOUNTING – ANALYSIS BASED ON CONCEPTUAL MAPS

    Directory of Open Access Journals (Sweden)

    Oana DRĂGAN

    2016-07-01

    Full Text Available Analyzed in the context of global economic, business ethics and professional judgment becomes increasingly complex, with reflection in all economic fields, including also the accounting profession. This study has the objective to identify the perception of the practitioners in financial accounting on the ethics seen from the perspective of their practical activity which they carry as employees in accounting companies, or as entrepreneurs. The results of the study shows that both ethics and the professional judgment highlighted by the method Concept Maps, represent points of interest in financial-accounting activity of the cabinets, practitioners auditors/accountants paying particular attention to these issues when referring to the quality of the Financial Accounting Statement.

  18. Accounting for variations in ART program sustainability outcomes in health facilities in Uganda: a comparative case study analysis.

    Science.gov (United States)

    Zakumumpa, Henry; Bennett, Sara; Ssengooba, Freddie

    2016-10-18

    Uganda implemented a national ART scale-up program at public and private health facilities between 2004 and 2009. Little is known about how and why some health facilities have sustained ART programs and why others have not sustained these interventions. The objective of the study was to identify facilitators and barriers to the long-term sustainability of ART programs at six health facilities in Uganda which received donor support to commence ART between 2004 and 2009. A case-study approach was adopted. Six health facilities were purposively selected for in-depth study from a national sample of 195 health facilities across Uganda which participated in an earlier study phase. The six health facilities were placed in three categories of sustainability; High Sustainers (2), Low Sustainers (2) and Non- Sustainers (2). Semi-structured interviews with ART Clinic managers (N = 18) were conducted. Questionnaire data were analyzed (N = 12). Document review augmented respondent data. Based on the data generated, across-case comparative analyses were performed. Data were collected between February and June 2015. Several distinguishing features were found between High Sustainers, and Low and Non-Sustainers' ART program characteristics. High Sustainers had larger ART programs with higher staffing and patient volumes, a broader 'menu' of ART services and more stable program leadership compared to the other cases. High Sustainers associated sustained ART programs with multiple funding streams, robust ART program evaluation systems and having internal and external program champions. Low and Non Sustainers reported similar barriers of shortage and attrition of ART-proficient staff, low capacity for ART program reporting, irregular and insufficient supply of ARV drugs and a lack of alignment between ART scale-up and their for-profit orientation in three of the cases. We found that ART program sustainability was embedded in a complex system involving dynamic interactions

  19. Surgical outcomes after reoperation for recurrent skull base meningiomas.

    Science.gov (United States)

    Magill, Stephen T; Lee, David S; Yen, Adam J; Lucas, Calixto-Hope G; Raleigh, David R; Aghi, Manish K; Theodosopoulos, Philip V; McDermott, Michael W

    2018-05-04

    OBJECTIVE Skull base meningiomas are surgically challenging tumors due to the intricate skull base anatomy and the proximity of cranial nerves and critical cerebral vasculature. Many studies have reported outcomes after primary resection of skull base meningiomas; however, little is known about outcomes after reoperation for recurrent skull base meningiomas. Since reoperation is one treatment option for patients with recurrent meningioma, the authors sought to define the risk profile for reoperation of skull base meningiomas. METHODS A retrospective review of 2120 patients who underwent resection of meningiomas between 1985 and 2016 was conducted. Clinical information was extracted from the medical records, radiology data, and pathology data. All records of patients with recurrent skull base meningiomas were reviewed. Demographic data, presenting symptoms, surgical management, outcomes, and complications data were collected. Kaplan-Meier analysis was used to evaluate survival after reoperation. Logistic regression was used to evaluate for risk factors associated with complications. RESULTS Seventy-eight patients underwent 100 reoperations for recurrent skull base meningiomas. Seventeen patients had 2 reoperations, 3 had 3 reoperations, and 2 had 4 or more reoperations. The median age at diagnosis was 52 years, and 64% of patients were female. The median follow-up was 8.5 years. Presenting symptoms included cranial neuropathy, headache, seizure, proptosis, and weakness. The median time from initial resection to first reoperation was 4.4 years and 4.1 years from first to second reoperation. Seventy-two percent of tumors were WHO grade I, 22% were WHO grade II, and 6% were WHO grade III. The sphenoid wing was the most common location (31%), followed by cerebellopontine angle (14%), cavernous sinus (13%), olfactory groove (12%), tuberculum sellae (12%), and middle fossa floor (5%). Forty-four (54%) tumors were ≥ 3 cm in maximum diameter at the time of the first

  20. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    Science.gov (United States)

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents.

  1. Design of a Competency-Based Assessment Model in the Field of Accounting

    Science.gov (United States)

    Ciudad-Gómez, Adelaida; Valverde-Berrocoso, Jesús

    2012-01-01

    This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and…

  2. Tracking online poker problem gamblers with player account-based gambling data only.

    Science.gov (United States)

    Luquiens, Amandine; Tanguy, Marie-Laure; Benyamina, Amine; Lagadec, Marthylle; Aubin, Henri-Jean; Reynaud, Michel

    2016-12-01

    The aim was to develop and validate an instrument to track online problem poker gamblers with player account-based gambling data (PABGD). We emailed an invitation to all active poker gamblers on the online gambling service provider Winamax. The 14,261 participants completed the Problem Gambling Severity Index (PGSI). PGSI served as a gold standard to track problem gamblers (i.e., PGSI ≥ 5). We used a stepwise logistic regression to build a predictive model of problem gambling with PABGD, and validated it. Of the sample 18% was composed of online poker problem gamblers. The risk factors of problem gambling included in the predictive model were being male, compulsive, younger than 28 years, making a total deposit > 0 euros, having a mean loss per gambling session > 1.7 euros, losing a total of > 45 euros in the last 30 days, having a total stake > 298 euros, having > 60 gambling sessions in the last 30 days, and multi-tabling. The tracking instrument had a sensitivity of 80%, and a specificity of 50%. The quality of the instrument was good. This study illustrates the feasibility of a method to develop and validate instruments to track online problem gamblers with PABGD only. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

  3. Grid-cell-based crop water accounting for the famine early warning system

    Science.gov (United States)

    Verdin, James; Klaver, Robert

    2002-06-01

    Rainfall monitoring is a regular activity of food security analysts for sub-Saharan Africa due to the potentially disastrous impact of drought. Crop water accounting schemes are used to track rainfall timing and amounts relative to phenological requirements, to infer water limitation impacts on yield. Unfortunately, many rain gauge reports are available only after significant delays, and the gauge locations leave large gaps in coverage. As an alternative, a grid-cell-based formulation for the water requirement satisfaction index (WRSI) was tested for maize in Southern Africa. Grids of input variables were obtained from remote sensing estimates of rainfall, meteorological models, and digital soil maps. The spatial WRSI was computed for the 1996-97 and 1997-98 growing seasons. Maize yields were estimated by regression and compared with a limited number of reports from the field for the 1996-97 season in Zimbabwe. Agreement at a useful level (r = 0·80) was observed. This is comparable to results from traditional analysis with station data. The findings demonstrate the complementary role that remote sensing, modelling, and geospatial analysis can play in an era when field data collection in sub-Saharan Africa is suffering an unfortunate decline. Published in 2002 by John Wiley & Sons, Ltd.

  4. Examining air pollution in China using production- and consumption-based emissions accounting approaches.

    Science.gov (United States)

    Huo, Hong; Zhang, Qiang; Guan, Dabo; Su, Xin; Zhao, Hongyan; He, Kebin

    2014-12-16

    Two important reasons for China's air pollution are the high emission factors (emission per unit of product) of pollution sources and the high emission intensity (emissions per unit of GDP) of the industrial structure. Therefore, a wide variety of policy measures, including both emission abatement technologies and economic adjustment, must be implemented. To support such measures, this study used the production- and consumption-based emissions accounting approaches to simulate the SO2, NOx, PM2.5, and VOC emissions flows among producers and consumers. This study analyzed the emissions and GDP performance of 36 production sectors. The results showed that the equipment, machinery, and devices manufacturing and construction sectors contributed more than 50% of air pollutant emissions, and most of their products were used for capital formation and export. The service sector had the lowest emission intensities, and its output was mainly consumed by households and the government. In China, the emission intensities of production activities triggered by capital formation and export were approximately twice that of the service sector triggered by final consumption expenditure. This study suggests that China should control air pollution using the following strategies: applying end-of-pipe abatement technologies and using cleaner fuels to further decrease the emission factors associated with rural cooking, electricity generation, and the transportation sector; continuing to limit highly emission-intensive but low value-added exports; developing a plan to reduce construction activities; and increasing the proportion of service GDP in the national economy.

  5. Sequential game-theoretical analysis of safeguards systems based on the principle of material accountability

    International Nuclear Information System (INIS)

    Abel, V.; Avenhaus, R.

    1981-01-01

    The international control of fissile material used in nuclear technology is based on the principle of material accountability, i. e. on the difference between book inventory and physical inventory of a plant at the end of an inventory period. Since statistical measurement errors cannot be avoided, this comparison calls for methods of statistical hypotheses testing. Moreover, game-theoretical methods are needed as an analytical tool, since if the plant operator wilfully diverts material he will do so in an optimal manner. In this article, the optimal test strategy is determined for the case of two inventory periods. Two assumptions are made: The operation of the plant is stopped after the first inventory period if the test indicates wilful diversion, and the plant operator chooses the probability of wilfully diverting material for both inventory periods before the start of the first period. The assertions which depend on the payoff parameters and the substitutes which must be given in the case that the payoff parameters cannot be estimated are discussed. (orig.) [de

  6. A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

    Directory of Open Access Journals (Sweden)

    Linyu Xu

    2013-01-01

    Full Text Available The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

  7. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  8. A predictive coding account of bistable perception - a model-based fMRI study.

    Directory of Open Access Journals (Sweden)

    Veith Weilnhammer

    2017-05-01

    Full Text Available In bistable vision, subjective perception wavers between two interpretations of a constant ambiguous stimulus. This dissociation between conscious perception and sensory stimulation has motivated various empirical studies on the neural correlates of bistable perception, but the neurocomputational mechanism behind endogenous perceptual transitions has remained elusive. Here, we recurred to a generic Bayesian framework of predictive coding and devised a model that casts endogenous perceptual transitions as a consequence of prediction errors emerging from residual evidence for the suppressed percept. Data simulations revealed close similarities between the model's predictions and key temporal characteristics of perceptual bistability, indicating that the model was able to reproduce bistable perception. Fitting the predictive coding model to behavioural data from an fMRI-experiment on bistable perception, we found a correlation across participants between the model parameter encoding perceptual stabilization and the behaviourally measured frequency of perceptual transitions, corroborating that the model successfully accounted for participants' perception. Formal model comparison with established models of bistable perception based on mutual inhibition and adaptation, noise or a combination of adaptation and noise was used for the validation of the predictive coding model against the established models. Most importantly, model-based analyses of the fMRI data revealed that prediction error time-courses derived from the predictive coding model correlated with neural signal time-courses in bilateral inferior frontal gyri and anterior insulae. Voxel-wise model selection indicated a superiority of the predictive coding model over conventional analysis approaches in explaining neural activity in these frontal areas, suggesting that frontal cortex encodes prediction errors that mediate endogenous perceptual transitions in bistable perception. Taken together

  9. A predictive coding account of bistable perception - a model-based fMRI study.

    Science.gov (United States)

    Weilnhammer, Veith; Stuke, Heiner; Hesselmann, Guido; Sterzer, Philipp; Schmack, Katharina

    2017-05-01

    In bistable vision, subjective perception wavers between two interpretations of a constant ambiguous stimulus. This dissociation between conscious perception and sensory stimulation has motivated various empirical studies on the neural correlates of bistable perception, but the neurocomputational mechanism behind endogenous perceptual transitions has remained elusive. Here, we recurred to a generic Bayesian framework of predictive coding and devised a model that casts endogenous perceptual transitions as a consequence of prediction errors emerging from residual evidence for the suppressed percept. Data simulations revealed close similarities between the model's predictions and key temporal characteristics of perceptual bistability, indicating that the model was able to reproduce bistable perception. Fitting the predictive coding model to behavioural data from an fMRI-experiment on bistable perception, we found a correlation across participants between the model parameter encoding perceptual stabilization and the behaviourally measured frequency of perceptual transitions, corroborating that the model successfully accounted for participants' perception. Formal model comparison with established models of bistable perception based on mutual inhibition and adaptation, noise or a combination of adaptation and noise was used for the validation of the predictive coding model against the established models. Most importantly, model-based analyses of the fMRI data revealed that prediction error time-courses derived from the predictive coding model correlated with neural signal time-courses in bilateral inferior frontal gyri and anterior insulae. Voxel-wise model selection indicated a superiority of the predictive coding model over conventional analysis approaches in explaining neural activity in these frontal areas, suggesting that frontal cortex encodes prediction errors that mediate endogenous perceptual transitions in bistable perception. Taken together, our current work

  10. Outcome-based health equity across different social health insurance schemes for the elderly in China.

    Science.gov (United States)

    Liu, Xiaoting; Wong, Hung; Liu, Kai

    2016-01-14

    Against the achievement of nearly universal coverage for social health insurance for the elderly in China, a problem of inequity among different insurance schemes on health outcomes is still a big challenge for the health care system. Whether various health insurance schemes have divergent effects on health outcome is still a puzzle. Empirical evidence will be investigated in this study. This study employs a nationally representative survey database, the National Survey of the Aged Population in Urban/Rural China, to compare the changes of health outcomes among the elderly before and after the reform. A one-way ANOVA is utilized to detect disparities in health care expenditures and health status among different health insurance schemes. Multiple Linear Regression is applied later to examine the further effects of different insurance plans on health outcomes while controlling for other social determinants. The one-way ANOVA result illustrates that although the gaps in insurance reimbursements between the Urban Employee Basic Medical Insurance (UEBMI) and the other schemes, the New Rural Cooperative Medical Scheme (NCMS) and Urban Residents Basic Medical Insurance (URBMI) decreased, out-of-pocket spending accounts for a larger proportion of total health care expenditures, and the disparities among different insurances enlarged. Results of the Multiple Linear Regression suggest that UEBMI participants have better self-reported health status, physical functions and psychological wellbeing than URBMI and NCMS participants, and those uninsured. URBMI participants report better self-reported health than NCMS ones and uninsured people, while having worse psychological wellbeing compared with their NCMS counterparts. This research contributes to a transformation in health insurance studies from an emphasis on the opportunity-oriented health equity measured by coverage and healthcare accessibility to concern with outcome-based equity composed of health expenditure and health

  11. Rethinking exploitation: a process-centered account.

    Science.gov (United States)

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  12. Can Momentum Factors Be Used to Enhance Accounting Information based Fundamental Analysis in Explaining Stock Price Movements?

    OpenAIRE

    KiHoon Jimmy Hong; Eliza Wu

    2014-01-01

    This paper provides new empirical evidence that price-based momentum indicator variables can enhance the ability of accounting variables in explaining cross-sectional stock returns. We apply both OLS and state-space modelling to a sample of firms included in the Russell 3000 index over the period from 1999-2012 to compare the roles of the two main types of information typically used by equity investors. Empirical results reveal the importance of accounting variables over longer term horizons ...

  13. SERS-Based Prognosis of Kidney Transplant Outcome

    Science.gov (United States)

    Chi, Jingmao

    Kidney transplant is the predominant procedure of all organ transplants around the world. The number of patients on the waiting list for a kidney is growing rapidly, yet the number of donations does not keep up with the fast-growing need. This thesis focuses on the surface-enhanced Raman scattering (SERS) analysis of urine samples for prognosis of kidney transplant outcome, which can potentially let patients have a more timely treatment as well as expand the organ pool for transplant. We have observed unique SERS spectral features from urine samples of kidney transplant recipients that have strong associations with the kidney acute rejection (AR) based on the analysis of urine one day after the transplant. Our ability to provide an early prognosis of transplant outcome is a significant advance over the current gold standard of clinical diagnosis, which occurs weeks or months after the surgical procedure. The SERS analysis has also been applied to urine samples from deceased kidney donors. Excellent classification ability was achieved when the enhanced PCA-LDA analysis was used to classify and identify urine samples from different cases. The sensitivity of the acute tubular necrosis (ATN) class is more than 90%, which can indicate the usable kidneys in the high failure risk category. This analysis can help clinicians identify usable kidneys which would be discarded using conventional clinic methods as high failure risk. To investigate the biomarkers that cause the unique SERS features, an HPLC-SERS-MS approach was established. The high-performance liquid chromatography (HPLC) was used to separate the urinary components to reduce the sample complexity. The mass spectrometry (MS) was used to determine the formulas and the structures of the biomarkers. The presence of 1-methyl-2-pyrrolidone (NMP) and adenine in urine samples were confirmed by both MS and SERS analysis. Succinylmonocholine, a metabolite of suxamethonium, has a potential to be the biomarker that causes

  14. Hospital-based ocular emergencies: epidemiology, treatment, and visual outcomes.

    Science.gov (United States)

    Cheung, Cindy A; Rogers-Martel, Melanie; Golas, Liliya; Chepurny, Anna; Martel, James B; Martel, Joseph R

    2014-03-01

    Ocular trauma is recognized as the leading cause of unilateral blindness. However, few studies to date have focused on the clinical features of hospital-based ocular emergencies. Effectiveness of trauma centers in treating ocular emergencies was compared with treatment in traditional community hospital emergency departments. Demographics, causes, and nature of ocular emergencies, as well as visual outcome in community hospitals emergency departments and trauma centers, were also examined. Records of 1027 patients with ocular emergencies seen between July 2007 and November 2010 at 3 community hospitals emergency departments and 2 hospitals with level II trauma centers were retrospectively examined. Unpaired t test and Pearson χ(2) test were used to determine statistical significance. The incidence of patients requiring ophthalmic intervention was 77.2 per 100 000 in the community hospitals and 208.9 per 100 000 in the trauma centers. Rates of ocular emergencies were higher in middle-aged, white men. Orbital fractures were found in 86% of all orbital contusion cases in trauma centers, whereas 66.7% of patients with fall injuries and open globe diagnoses resulted in legal blindness. The middle-aged, white men are more vulnerable to ocular injuries caused mainly by motor vehicle accidents. The ability of trauma centers to provide comparable increases in vision outcomes, despite treating more severe ocular emergencies, demonstrates the effectiveness of trauma centers. Patients diagnosed as having orbital contusions or who have fall injuries deserve careful evaluation because they are more likely to have more severe sight-threatening injuries. Copyright © 2014 Elsevier Inc. All rights reserved.

  15. Outcomes of Patellofemoral Arthroplasty Based on Radiographic Severity.

    Science.gov (United States)

    deDeugd, Casey M; Pareek, Ayoosh; Krych, Aaron J; Cummings, Nancy M; Dahm, Diane L

    2017-04-01

    Patellofemoral arthroplasty (PFA) is increasingly performed for symptomatic patellofemoral arthritis. The purpose of this study was to evaluate the outcomes of PFA based on preoperative radiographic severity of patellofemoral arthritis. All patients who underwent PFA for isolated patellofemoral arthritis between 2002 and 2013 and had undergone preoperative magnetic resonance imaging were identified. Radiographic severity of patellofemoral arthritis was classified according to the Iwano classification system. Groups were divided between mild (grade 0-I) and moderate to severe (grade II-IV) patellofemoral arthritis. Clinical outcomes were evaluated using the Knee Society scores (KSS), University of California at Los Angeles (UCLA) and Tegner scores. Seventy-five knees in 55 patients met inclusion criteria. Mean age was 51 years (range, 36 to 81), and mean follow-up was 3 years (range, 2 to 10). All patients had grade IV patellofemoral chondromalacia and/or significant subchondral cyst formation and edema on magnetic resonance imaging. On plain radiographs, there were no patients with Iwano grade 0, 21 grade I, 15 grade II, 21 grade III, and 18 grade IV patellofemoral arthritis. There was significantly more improvement in KSS pain (P = .046), KSS function (P = .02), University of California at Los Angeles (UCLA) (P = .046) and Tegner (P = .008) scores in the Iwano grade II-IV group vs the Iwano grade I group. Patient-reported pain quality improved significantly more following PFA in the grade II-IV group (P = .04). Patients with evidence of mild patellofemoral arthritis on plain radiographs demonstrated less improvement in pain and function after PFA than those with more advanced patellofemoral arthritis. Caution should be used when considering PFA for patients with minimal radiographic evidence of patellofemoral arthritis. Copyright © 2016 Elsevier Inc. All rights reserved.

  16. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

  17. An average-based accounting approach to capital asset investments: The case of project finance

    OpenAIRE

    Carlo Alberto Magni

    2014-01-01

    Literature and textbooks on capital budgeting endorse Net Present Value (NPV) and generally treat accounting rates of return as not being reliable tools. This paper shows that accounting numbers can be reconciled with NPV and fruitfully employed in real-life applications. Focusing on project finance transactions, an Average Return On Investment (AROI) is drawn from the pro forma financial statements, obtained as the ratio of aggregate income to aggregate book value. It is shown that such a me...

  18. Accounting for detectability in fish distribution models: an approach based on time-to-first-detection

    Directory of Open Access Journals (Sweden)

    Mário Ferreira

    2015-12-01

    Full Text Available Imperfect detection (i.e., failure to detect a species when the species is present is increasingly recognized as an important source of uncertainty and bias in species distribution modeling. Although methods have been developed to solve this problem by explicitly incorporating variation in detectability in the modeling procedure, their use in freshwater systems remains limited. This is probably because most methods imply repeated sampling (≥ 2 of each location within a short time frame, which may be impractical or too expensive in most studies. Here we explore a novel approach to control for detectability based on the time-to-first-detection, which requires only a single sampling occasion and so may find more general applicability in freshwaters. The approach uses a Bayesian framework to combine conventional occupancy modeling with techniques borrowed from parametric survival analysis, jointly modeling factors affecting the probability of occupancy and the time required to detect a species. To illustrate the method, we modeled large scale factors (elevation, stream order and precipitation affecting the distribution of six fish species in a catchment located in north-eastern Portugal, while accounting for factors potentially affecting detectability at sampling points (stream depth and width. Species detectability was most influenced by depth and to lesser extent by stream width and tended to increase over time for most species. Occupancy was consistently affected by stream order, elevation and annual precipitation. These species presented a widespread distribution with higher uncertainty in tributaries and upper stream reaches. This approach can be used to estimate sampling efficiency and provide a practical framework to incorporate variations in the detection rate in fish distribution models.

  19. Development of prototype induced-fission-based Pu accountancy instrument for safeguards applications.

    Science.gov (United States)

    Seo, Hee; Lee, Seung Kyu; An, Su Jung; Park, Se-Hwan; Ku, Jeong-Hoe; Menlove, Howard O; Rael, Carlos D; LaFleur, Adrienne M; Browne, Michael C

    2016-09-01

    Prototype safeguards instrument for nuclear material accountancy (NMA) of uranium/transuranic (U/TRU) products that could be produced in a future advanced PWR fuel processing facility has been developed and characterized. This is a new, hybrid neutron measurement system based on fast neutron energy multiplication (FNEM) and passive neutron albedo reactivity (PNAR) methods. The FNEM method is sensitive to the induced fission rate by fast neutrons, while the PNAR method is sensitive to the induced fission rate by thermal neutrons in the sample to be measured. The induced fission rate is proportional to the total amount of fissile material, especially plutonium (Pu), in the U/TRU product; hence, the Pu amount can be calibrated as a function of the induced fission rate, which can be measured using either the FNEM or PNAR method. In the present study, the prototype system was built using six (3)He tubes, and its performance was evaluated for various detector parameters including high-voltage (HV) plateau, efficiency profiles, dead time, and stability. The system's capability to measure the difference in the average neutron energy for the FNEM signature also was evaluated, using AmLi, PuBe, (252)Cf, as well as four Pu-oxide sources each with a different impurity (Al, F, Mg, and B) and producing (α,n) neutrons with different average energies. Future work will measure the hybrid signature (i.e., FNEM×PNAR) for a Pu source with an external interrogating neutron source after enlarging the cavity size of the prototype system to accommodate a large-size Pu source (~600g Pu). Copyright © 2016 Elsevier Ltd. All rights reserved.

  20. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    Energy Technology Data Exchange (ETDEWEB)

    Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

    2014-01-27

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  1. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    International Nuclear Information System (INIS)

    Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

    2014-01-01

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  2. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  3. The impact of stroke unit care on outcome in a Scottish stroke population, taking into account case mix and selection bias.

    Science.gov (United States)

    Turner, Melanie; Barber, Mark; Dodds, Hazel; Dennis, Martin; Langhorne, Peter; Macleod, Mary Joan

    2015-03-01

    Randomised trials indicate that stroke unit care reduces morbidity and mortality after stroke. Similar results have been seen in observational studies but many have not corrected for selection bias or independent predictors of outcome. We evaluated the effect of stroke unit compared with general ward care on outcomes after stroke in Scotland, adjusting for case mix by incorporating the six simple variables (SSV) model, also taking into account selection bias and stroke subtype. We used routine data from National Scottish datasets for acute stroke patients admitted between 2005 and 2011. Patients who died within 3 days of admission were excluded from analysis. The main outcome measures were survival and discharge home. Multivariable logistic regression was used to estimate the OR for survival, and adjustment was made for the effect of the SSV model and for early mortality. Cox proportional hazards model was used to estimate the hazard of death within 365 days. There were 41 692 index stroke events; 79% were admitted to a stroke unit at some point during their hospital stay and 21% were cared for in a general ward. Using the SSV model, we obtained a receiver operated curve of 0.82 (SE 0.002) for mortality at 6 months. The adjusted OR for survival at 7 days was 3.11 (95% CI 2.71 to 3.56) and at 1 year 1.43 (95% CI 1.34 to 1.54) while the adjusted OR for being discharged home was 1.19 (95% CI 1.11 to 1.28) for stroke unit care. In routine practice, stroke unit admission is associated with a greater likelihood of discharge home and with lower mortality up to 1 year, after correcting for known independent predictors of outcome, and excluding early non-modifiable mortality. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

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

    Science.gov (United States)

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

    2012-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  5. Outcomes-Based Assessment and Learning: Trialling Change in a Postgraduate Civil Engineering Course

    Science.gov (United States)

    El-Maaddawy, Tamer; Deneen, Christopher

    2017-01-01

    This paper aims to demonstrate how assessment tasks can function within an outcomes-based learning framework to evaluate student attainment of learning outcomes. An outcomes-based learning framework designed to integrate teaching, learning, and assessment activities was developed and implemented in a civil engineering master-level course. The…

  6. Integration of technology-based outcome measures in clinical trials of Parkinson and other neurodegenerative diseases.

    Science.gov (United States)

    Artusi, Carlo Alberto; Mishra, Murli; Latimer, Patricia; Vizcarra, Joaquin A; Lopiano, Leonardo; Maetzler, Walter; Merola, Aristide; Espay, Alberto J

    2018-01-01

    We sought to review the landscape of past, present, and future use of technology-based outcome measures (TOMs) in clinical trials of neurodegenerative disorders. We systematically reviewed PubMed and ClinicalTrials.gov for published and ongoing clinical trials in neurodegenerative disorders employing TOMs. In addition, medical directors of selected pharmaceutical companies were surveyed on their companies' ongoing efforts and future plans to integrate TOMs in clinical trials as primary, secondary, or exploratory endpoints. We identified 164 published clinical trials indexed in PubMed that used TOMs as outcome measures in Parkinson disease (n = 132) or other neurodegenerative disorders (n = 32). The ClinicalTrials.gov search yielded 42 clinical trials using TOMs, representing 2.7% of ongoing trials. Sensor-based technology accounted for over 75% of TOMs applied. Gait and physical activity were the most common targeted domains. Within the next 5 years, 83% of surveyed pharmaceutical companies engaged in neurodegenerative disorders plan to deploy TOMs in clinical trials. Although promising, TOMs are underutilized in clinical trials of neurodegenerative disorders. Validating relevant endpoints, standardizing measures and procedures, establishing a single platform for integration of data and algorithms from different devices, and facilitating regulatory approvals should advance TOMs integration into clinical trials. Copyright © 2017 Elsevier Ltd. All rights reserved.

  7. 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...

  8. Current Account Balance and Export Performances: Evidence Based on New EU Countries

    Directory of Open Access Journals (Sweden)

    Bogdan Željko

    2017-11-01

    Full Text Available In this paper, we investigate whether the differences in the current account balance and export performances for a new EU countries are a result of exchange rate policies. The analysis shows that countries with a flexible exchange rate have better export performances and the current account balance in the pre-crisis period. The obtained results show that movements in the current account balance are mainly driven by domestic variables. In the countries with a flexible exchange rate, real and nominal depreciation affects export positively although the magnitude of these effects is tiny and limited to the crisis period. These results point to a higher significance of non-price competitiveness on export which should be a future research topic.

  9. METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. Mykhalska

    2014-12-01

    Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

  10. Management Accounting as a Knowledge Based Organization Value Driver for the 21st Century Business

    Directory of Open Access Journals (Sweden)

    Daraban Marius Costin

    2017-01-01

    Full Text Available The 21st century information and information technology revolution has made its mark onclassical business functions like business support services. Management accounting, a still youngbusiness activity has transformed from reactive cost determination focus to proactive valuecreating and considerate resource business driver. Management accounting is on the way toasserting itself as a proactive business value driver for the modern 21st century businessorganizations. The present paper is presenting the arguments that support the transformation ofmanagement accounting from the “bean counter” score keeping role to value driver supported byknowledge, the prime commodity of the 21st century business environment. Managementaccounting is the business partner that delivers reliable and accurate data and information for thebusiness decision process that is more and more influenced globalization, internationalization andaccelerating and dynamic markets. Can modern companies afford to disregard the dormant valuedrivers from within their own business organization?

  11. Outcomes-Based Collaborative Teaching and Learning in Asian Higher Education

    Science.gov (United States)

    van Schalkwyk, Gertina J.

    2015-01-01

    This chapter explores the background and development of outcomes-based collaborative teaching and learning, and provides guidance for writing learning outcomes and engaging students in the Asian higher education context.

  12. GOBO: gene expression-based outcome for breast cancer online.

    Directory of Open Access Journals (Sweden)

    Markus Ringnér

    Full Text Available Microarray-based gene expression analysis holds promise of improving prognostication and treatment decisions for breast cancer patients. However, the heterogeneity of breast cancer emphasizes the need for validation of prognostic gene signatures in larger sample sets stratified into relevant subgroups. Here, we describe a multifunctional user-friendly online tool, GOBO (http://co.bmc.lu.se/gobo, allowing a range of different analyses to be performed in an 1881-sample breast tumor data set, and a 51-sample breast cancer cell line set, both generated on Affymetrix U133A microarrays. GOBO supports a wide range of applications including: 1 rapid assessment of gene expression levels in subgroups of breast tumors and cell lines, 2 identification of co-expressed genes for creation of potential metagenes, 3 association with outcome for gene expression levels of single genes, sets of genes, or gene signatures in multiple subgroups of the 1881-sample breast cancer data set. The design and implementation of GOBO facilitate easy incorporation of additional query functions and applications, as well as additional data sets irrespective of tumor type and array platform.

  13. Capella University: Innovation Driven by an Outcomes-Based Institution

    Science.gov (United States)

    Pearce, Kimberly D.; Offerman, Michael J.

    2010-01-01

    In 2010, Capella University became the first online university--and the first for-profit institution--to receive the CHEA (Council for Higher Education Accreditation) Award for Outstanding Institutional Practice in Student Learning Outcomes. In 2009, Capella University also received the Platinum-level Learning Impact Award/Best Outcomes-based…

  14. New classification system-based visual outcome in Eales′ disease

    Directory of Open Access Journals (Sweden)

    Saxena Sandeep

    2007-01-01

    Full Text Available Purpose: A retrospective tertiary care center-based study was undertaken to evaluate the visual outcome in Eales′ disease, based on a new classification system, for the first time. Materials and Methods: One hundred and fifty-nine consecutive cases of Eales′ disease were included. All the eyes were staged according to the new classification: Stage 1: periphlebitis of small (1a and large (1b caliber vessels with superficial retinal hemorrhages; Stage 2a: capillary non-perfusion, 2b: neovascularization elsewhere/of the disc; Stage 3a: fibrovascular proliferation, 3b: vitreous hemorrhage; Stage 4a: traction/combined rhegmatogenous retinal detachment and 4b: rubeosis iridis, neovascular glaucoma, complicated cataract and optic atrophy. Visual acuity was graded as: Grade I 20/20 or better; Grade II 20/30 to 20/40; Grade III 20/60 to 20/120 and Grade IV 20/200 or worse. All the cases were managed by medical therapy, photocoagulation and/or vitreoretinal surgery. Visual acuity was converted into decimal scale, denoting 20/20=1 and 20/800=0.01. Paired t-test / Wilcoxon signed-rank tests were used for statistical analysis. Results: Vitreous hemorrhage was the commonest presenting feature (49.32%. Cases with Stages 1 to 3 and 4a and 4b achieved final visual acuity ranging from 20/15 to 20/40; 20/80 to 20/400 and 20/200 to 20/400, respectively. Statistically significant improvement in visual acuities was observed in all the stages of the disease except Stages 1a and 4b. Conclusion: Significant improvement in visual acuities was observed in the majority of stages of Eales′ disease following treatment. This study adds further to the little available evidences of treatment effects in literature and may have effect on patient care and health policy in Eales′ disease.

  15. Mission vs. Mandate: How Charter School Leaders Conceptualize and Address Market-Based and Performance-Based Accountability Demands

    Science.gov (United States)

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  16. Performance-Based Incentives and the Behavior of Accounting Academics: Responding to Changes

    Science.gov (United States)

    Moya, Soledad; Prior, Diego; Rodríguez-Pérez, Gonzalo

    2015-01-01

    When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

  17. Basin-wide water accounting based on remote sensing data : An application for the Indus Basin

    NARCIS (Netherlands)

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

    2013-01-01

    The paper demonstrates the application of a new water accounting plus (WA+) framework to produce information on depletion of water resources, storage change, and land and water productivity in the Indus basin. It shows how satellite-derived estimates of land use, rainfall, evaporation (E),

  18. Hamlet without the Prince: Shortcomings of an Activity-Based Account of Joint Attention

    Science.gov (United States)

    Hobson, R. Peter

    2007-01-01

    In this commentary, I consider several strengths of the position adopted by Racine and Carpendale (2007), but suggest that the authors are in danger of overstating their case. In doing so, they appear to sideline an issue that should be pivotal for accounts of joint attention: how does a child come to arrive at an understanding that people, both…

  19. License to Sin : A Justification-Based Account of Self-Regulation Failure

    NARCIS (Netherlands)

    De Witt Huberts, J.C.

    2012-01-01

    Few phenomena question the authority of reason over our behavior more than self-regulation failure. As a result, most accounts of self-regulation failure have explained such self-defeating behavior as arising from impulsive factors that undermine our ability to act as we intend. In the present

  20. A probabilistic Poisson-based model accounts for an extensive set of absolute auditory threshold measurements.

    Science.gov (United States)

    Heil, Peter; Matysiak, Artur; Neubauer, Heinrich

    2017-09-01

    Thresholds for detecting sounds in quiet decrease with increasing sound duration in every species studied. The neural mechanisms underlying this trade-off, often referred to as temporal integration, are not fully understood. Here, we probe the human auditory system with a large set of tone stimuli differing in duration, shape of the temporal amplitude envelope, duration of silent gaps between bursts, and frequency. Duration was varied by varying the plateau duration of plateau-burst (PB) stimuli, the duration of the onsets and offsets of onset-offset (OO) stimuli, and the number of identical bursts of multiple-burst (MB) stimuli. Absolute thresholds for a large number of ears (>230) were measured using a 3-interval-3-alternative forced choice (3I-3AFC) procedure. Thresholds decreased with increasing sound duration in a manner that depended on the temporal envelope. Most commonly, thresholds for MB stimuli were highest followed by thresholds for OO and PB stimuli of corresponding durations. Differences in the thresholds for MB and OO stimuli and in the thresholds for MB and PB stimuli, however, varied widely across ears, were negative in some ears, and were tightly correlated. We show that the variation and correlation of MB-OO and MB-PB threshold differences are linked to threshold microstructure, which affects the relative detectability of the sidebands of the MB stimuli and affects estimates of the bandwidth of auditory filters. We also found that thresholds for MB stimuli increased with increasing duration of the silent gaps between bursts. We propose a new model and show that it accurately accounts for our results and does so considerably better than a leaky-integrator-of-intensity model and a probabilistic model proposed by others. Our model is based on the assumption that sensory events are generated by a Poisson point process with a low rate in the absence of stimulation and higher, time-varying rates in the presence of stimulation. A subject in a 3I-3AFC

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

    Science.gov (United States)

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

    2015-03-01

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

  2. The Influence of Problem Based Learning Model toward Students’ Activities and Learning Outcomes on Financial Management Subject

    Directory of Open Access Journals (Sweden)

    Han Tantri Hardini

    2016-12-01

    Full Text Available This research aims to know the influence of problem based learning model toward students’ activities and achievement on Financial Management subject for undergraduate program students of Accounting Education. It was a quantitative research that used true experimental design. Samples of this study were undergraduate program students of Accounting Education in the year of 2014. Class A were control class and class B were experimental class. Data were analyzed by using t-test in order to determine the differences of learning outcomes between control class and experimental class. Then, questionnaires were distributed to gather students’ activities information in their students’ learning model. Findings show that there is an influence of Problem Based Learning model toward students’ activities and learning outcomes on Financial Management subject for undergraduate program students of Accounting Education since t-count ≥ t-table. It is 6.120 ≥ 1.9904. Students’ learning activities with Problem Based Learning model are better than students who are taught by conventional learning model.

  3. The Influence of Test-Based Accountability Policies on Early Elementary Teachers: School Climate, Environmental Stress, and Teacher Stress

    Science.gov (United States)

    Saeki, Elina; Segool, Natasha; Pendergast, Laura; von der Embse, Nathaniel

    2018-01-01

    This study examined the potential influence of test-based accountability policies on school environment and teacher stress among early elementary teachers. Structural equation modeling of data from 541 kindergarten through second grade teachers across three states found that use of student performance on high-stakes tests to evaluate teachers…

  4. The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

    Directory of Open Access Journals (Sweden)

    Simone eBastianoni

    2014-01-01

    Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  5. TEMAS: fleet-based bio-economic simulation software to evaluate management strategies accounting for fleet behaviour

    DEFF Research Database (Denmark)

    Ulrich, Clara; Andersen, Bo Sølgaard; Sparre, Per Johan

    2007-01-01

    TEMAS (technical management measures) is a fleet-based bio-economic software for evaluating management strategies accounting for technical measures and fleet behaviour. It focuses on mixed fisheries in which several fleets can choose among several fishing activities to target different stocks...

  6. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    Science.gov (United States)

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  7. Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach

    Directory of Open Access Journals (Sweden)

    Ali İhsan AKGÜN

    2012-01-01

    Full Text Available Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS. As a result, correctly understanding the financial position, financial performance and financial analysis of an enterprise for enterprise owners and stakeholdsers who expect financial information from the enterprise is the indicator of an international standardization. The present study addresses international harmonization of accounting and the drift towards a principle-based accounting approach within the framework of the new TCC. After the literature research on international harmonization of accounting, compliance with the International Financial Reporting Standards (IFRS and principle-based accounting approach, the process of obligatory application of the IFRS was addressed on a conceptual basis. Furthermore, compliance with the IFRS and the drift towards a principle-based accounting approach were addressed; and some regulations concerning financial reporting in the new TCC were examined in terms of the accounting standard set to be applied and financial statements to be prepared.

  8. A dynamic water accounting framework based on marginal resource opportunity cost

    Science.gov (United States)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  9. 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.

  10. Achievement of learning outcome after implemented physical modules based on problem based learning

    Science.gov (United States)

    Isna, R.; Masykuri, M.; Sukarmin

    2018-03-01

    Implementation of Problem BasedLearning (PBL) modules can grow the students' thinking skills to solve the problems in daily life and equip the students into higher education levels. The purpose of this research is to know the achievement of learning outcome after implementation physics module based on PBL in Newton,s Law of Gravity. This research method use the experimental method with posttest only group design. To know the achievement of student learning outcomes was analyzed using t test through application of SPSS 18. Based on research result, it is found that the average of student learning outcomes after appliying physics module based on PBL has reached the minimal exhaustiveness criteria. In addition, students' scientific attitudes also improved at each meeting. Presentation activities which contained at learning sync are also able to practice speaking skills and broaden their knowledge. Looking at some shortcomings during the study, it is suggested the issues raised into learning should be a problem close to the life of students so that, the students are more active and enthusiastic in following the learning of physics.

  11. Methodical bases of accounting and analytical support for the management of credit portfolio of the bank

    Directory of Open Access Journals (Sweden)

    A.M. Gerasimovich

    2015-03-01

    Full Text Available Solved how to optimize the system of accounting and analytical indicators to assess the level of risk and the effectiveness of the Bank's credit activity, on the basis of scale, scope and structure of the credit portfolio; the turnover of credit investments; the problematical character of the loan portfolio and the level of risk and security of the loan portfolio. Exploring the possibility of accounting on the basis of which analysis calculated metrics and evaluation of significance proposed, in contrast to the current Grad C system with more than 50 indicators, the most informative in the amount of 20–25, which allow daily operational way to assess the level of credit portfolio management of the Bank. This contributes to the daily detailed sub-accounts trial balance balance sheet, which consists of all banks and provide the National Bank of Ukraine. So, the most reasonable is the performance in terms of scale and structure – percentage changes; turnover rates – the rate in days; problem – percentage problems; credit risk – factor security loans; management effectiveness factors: the economy, profitability and efficiency.

  12. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    Science.gov (United States)

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.

  13. Comparison of CTT and Rasch-based approaches for the analysis of longitudinal Patient Reported Outcomes.

    Science.gov (United States)

    Blanchin, Myriam; Hardouin, Jean-Benoit; Le Neel, Tanguy; Kubis, Gildas; Blanchard, Claire; Mirallié, Eric; Sébille, Véronique

    2011-04-15

    Health sciences frequently deal with Patient Reported Outcomes (PRO) data for the evaluation of concepts, in particular health-related quality of life, which cannot be directly measured and are often called latent variables. Two approaches are commonly used for the analysis of such data: Classical Test Theory (CTT) and Item Response Theory (IRT). Longitudinal data are often collected to analyze the evolution of an outcome over time. The most adequate strategy to analyze longitudinal latent variables, which can be either based on CTT or IRT models, remains to be identified. This strategy must take into account the latent characteristic of what PROs are intended to measure as well as the specificity of longitudinal designs. A simple and widely used IRT model is the Rasch model. The purpose of our study was to compare CTT and Rasch-based approaches to analyze longitudinal PRO data regarding type I error, power, and time effect estimation bias. Four methods were compared: the Score and Mixed models (SM) method based on the CTT approach, the Rasch and Mixed models (RM), the Plausible Values (PV), and the Longitudinal Rasch model (LRM) methods all based on the Rasch model. All methods have shown comparable results in terms of type I error, all close to 5 per cent. LRM and SM methods presented comparable power and unbiased time effect estimations, whereas RM and PV methods showed low power and biased time effect estimations. This suggests that RM and PV methods should be avoided to analyze longitudinal latent variables. Copyright © 2010 John Wiley & Sons, Ltd.

  14. Key Performance Indicators in Irish Hospital Libraries: Developing Outcome-Based Metrics

    Directory of Open Access Journals (Sweden)

    Michelle Dalton

    2012-12-01

    Full Text Available Objective – To develop a set of generic outcome-based performance measures for Irishhospital libraries.Methods – Various models and frameworks of performance measurement were used as atheoretical paradigm to link the impact of library services directly with measurablehealthcare objectives and outcomes. Strategic objectives were identified, mapped toperformance indicators, and finally translated into response choices to a single-questiononline survey for distribution via email.Results – The set of performance indicators represents an impact assessment tool whichis easy to administer across a variety of healthcare settings. In using a model directlyaligned with the mission and goals of the organization, and linked to core activities andoperations in an accountable way, the indicators can also be used as a channel throughwhich to implement action, change, and improvement.Conclusion – The indicators can be adopted at a local and potentially a national level, asboth a tool for advocacy and to assess and improve service delivery at a macro level. Toovercome the constraints posed by necessary simplifications, substantial further research is needed by hospital libraries to develop more sophisticated and meaningful measures of impact to further aid decision making at a micro level.

  15. The Impact of Corporate Governance on Financial Performance: (Measured using Accounting and Value-Added based Measures): Evidence from Malaysia

    OpenAIRE

    Abdul Aziz, Khairul Annuar

    2005-01-01

    This paper aims to test empirically which measure, an accounting based financial performance measure such as Return on Equity, Price to Earnings Ratio, Earnings Per Share and Return on Capital Employed; or value-added based financial performance measures such as Economic Value Added and Market Value Added; is more closely related with Corporate Governance Compliance. This paper also aims to study the level of Corporate Governance Compliance of the Smaller Companies listed on the KLSE, the mea...

  16. Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS

    OpenAIRE

    Fonseca, Maria

    2007-01-01

    Some standards permit a choice between different measurement bases. IAS 16 and IAS 40 allow entities to choose between fair value and cost-based measurement for property, plant and equipment (PPE) and investment property (IP), respectively. This study analyzes the accounting practice concerning measurement of PPE and IP after recognition, under IFRS. The sample was extracted from stock exchange listed European companies included in the S&P Europe 350 Index. Data was hand collec...

  17. Linkages between Total Quality Management and the Outcomes-Based Approach in an Education Environment

    Science.gov (United States)

    de Jager, H. J.; Nieuwenhuis, F. J.

    2005-01-01

    South Africa has embarked on a process of education renewal by adopting outcomes-based education (OBE). This paper focuses on the linkages between total quality management (TQM) and the outcomes-based approach in an education context. Quality assurance in academic programmes in higher education in South Africa is, in some instances, based on the…

  18. Application of controllable unit approach (CUA) to performance-criterion-based nuclear material control and accounting

    International Nuclear Information System (INIS)

    Foster, K.W.; Rogers, D.R.

    1979-01-01

    The Nuclear Regulatory Commission is considering the use of maximum-loss performance criteria as a means of controlling SNM in nuclear plants. The Controllable Unit Approach to material control and accounting (CUA) was developed by Mound to determine the feasibility of controlling a plant to a performance criterion. The concept was tested with the proposed Anderson, SC, mixed-oxide plant, and it was shown that CUA is indeed a feasible method for controlling a complex process to a performance criterion. The application of CUA to an actual low-enrichment plant to assist the NRC in establishing performance criteria for uranium processes is discussed. 5 refs

  19. CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

    Science.gov (United States)

    Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-08-01

    With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

  20. The Need for Global Application of the Accountability for Reasonableness Approach to Support Sustainable Outcomes Comment on "Expanded HTA: Enhancing Fairness and Legitimacy".

    Science.gov (United States)

    Byskov, Jens; Maluka, Stephen Oswald; Marchal, Bruno; Shayo, Elizabeth H; Bukachi, Salome; Zulu, Oseph M; Blas, Erik; Michelo, Charles; Ndawi, Benedict; Hurtig, Anna-Karin

    2016-08-15

    The accountability for reasonableness (AFR) concept has been developed and discussed for over two decades. Its interpretation has been studied in several ways partly guided by the specific settings and the researchers involved. This has again influenced the development of the concept, but not led to universal application. The potential use in health technology assessments (HTAs) has recently been identified by Daniels et al as yet another excellent justification for AFR-based process guidance that refers to both qualitative and a broader participatory input for HTA, but it has raised concerns from those who primarily support the consistency and objectivity of more quantitative and reproducible evidence. With reference to studies of AFR-based interventions and the through these repeatedly documented motivation for their consolidation, we argue that it can even be unethical not to take AFR conditions beyond their still mainly formative stage and test their application within routine health systems management for their expected support to more sustainable health improvements. The ever increasing evidence and technical expertise are necessary but at times contradictory and do not in isolation lead to optimally accountable, fair and sustainable solutions. Technical experts, politicians, managers, service providers, community members, and beneficiaries each have their own values, expertise and preferences, to be considered for necessary buy in and sustainability. Legitimacy, accountability and fairness do not come about without an inclusive and agreed process guidance that can reconcile differences of opinion and indeed differences in evidence to arrive at a by all understood, accepted, but not necessarily agreed compromise in a current context - until major premises for the decision change. AFR should be widely adopted in projects and services under close monitoring and frequent reviews. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is

  1. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  2. Predicting Social Anxiety Treatment Outcome based on Therapeutic Email Conversations

    NARCIS (Netherlands)

    Hoogendoorn, M.; Berger, Thomas; Schulz, Ava; Stolz, Timo; Szolovits, Peter

    2016-01-01

    Predicting therapeutic outcome in the mental health domain is of utmost importance to enable therapists to provide the most effective treatment to a patient. Using information from the writings of a patient can potentially be a valuable source of information, especially now that more and more

  3. Module-Based Outcome Prediction Using Breast Cancer Compendia

    NARCIS (Netherlands)

    Van Vliet, M.H.; Klijn, C.N.; Wessels, L.F.; Reinders, M.J.T.

    2007-01-01

    Background. The availability of large collections of microarray datasets (compendia), or knowledge about grouping of genes into pathways (gene sets), is typically not exploited when training predictors of disease outcome. These can be useful since a compendium increases the number of samples, while

  4. Developing an outcomes-based charter to direct teaching and ...

    African Journals Online (AJOL)

    Background. Components of professionalism in undergraduate medical studies at the University of Pretoria (UP) were previously defined as nine 'Golden Threads'. Although specific outcomes were formulated for the threads, the need for more explicit professional standards became increasingly evident. The restructuring of ...

  5. Wood-based bioenergy value chain in mountain urban districts: An integrated environmental accounting framework

    International Nuclear Information System (INIS)

    Nikodinoska, Natasha; Buonocore, Elvira; Paletto, Alessandro; Franzese, Pier Paolo

    2017-01-01

    Highlights: • The Sarentino bioenergy value chain (North Italy) was investigated. • A multi-method environmental accounting framework was implemented. • Environmental costs and impacts of a forest bioenergy chain were assessed. • Indicators show a good environmental performance and sustainability. • Linking wood industry and energy production could lower the environmental burden. - Abstract: Using wood biomass for bioenergy production in mountain urban settlements can represent a win–win strategy when it combines a continuous energy provision to households with a sustainable management of local forests, also boosting rural development and stakeholders’ cooperation. In this study, we implemented a multi-method environmental accounting framework aimed at investigating environmental costs and impacts of a bioenergy value chain located in Sarentino Valley (North Italy). This assessment framework encompasses material, energy, and emergy demands as well as main emissions generated at each step of the chain: (1) forestry, (2) logistics, and (3) conversion. The resulting global to local ratios of abiotic material calculated for forestry, logistics, and conversion subsystems show that the global (direct and indirect) consumption of abiotic matter was respectively 3.6, 3.2, and 7.6 times higher than the direct material demand. The Energy Return on Energy Investment (EROI) of wood biomass and wood chips production (37.1 and 22.4) shows a high energy performance of these processes, while the EROI of heat generation (11.35) reflects a higher support of human-driven inputs. The emergy renewable fraction, ranging from 77% to 37% across the value chain, shows a high use of local renewable resources in the bioenergy value chain. The total CO_2 emissions of the bioenergy value chain (4088 t CO_2 yr"−"1) represent only 7.1% of the CO_2 sequestration potential of the Sarentino Valley forest ecosystem, highlighting the capability of the local forests to offset the CO_2

  6. 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.

  7. Calculation of the Strip Foundation on Solid Elastic Base, Taking into Account the Karst Collapse

    Science.gov (United States)

    Sharapov, R.; Lodigina, N.

    2017-07-01

    Karst processes greatly complicate the construction and operation of buildings and structures. Due to the karstic deformations at different times there have been several major accidents, which analysis showed that in all cases the fundamental errors committed at different stages of building development: site selection, engineering survey, design, construction or operation of the facilities. Theory analysis of beams on elastic foundation is essential in building practice. Specialist engineering facilities often have to resort to multiple designing in finding efficient forms of construction of these facilities. In work the calculation of stresses in cross-sections of the strip foundation evenly distributed load in the event of karst. A comparison of extreme stress in the event of karst and without accounting for the strip foundation as a beam on an elastic foundation.

  8. Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

    Science.gov (United States)

    Mette, Ian M.; Bengtson, Ed

    2015-01-01

    This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…

  9. When Creative Problem Solving Strategy Meets Web-Based Cooperative Learning Environment in Accounting Education

    Science.gov (United States)

    Cheng, Kai Wen

    2011-01-01

    Background: Facing highly competitive and changing environment, cultivating citizens with problem-solving attitudes is one critical vision of education. In brief, the importance of education is to cultivate students with practical abilities. Realizing the advantages of web-based cooperative learning (web-based CL) and creative problem solving…

  10. GUIDELINES FOR OPTIMAL PURCHASING OF CONSTRUCTION WITH THE USE OF BUDGETING BASED ON TDABC ACCOUNT

    Directory of Open Access Journals (Sweden)

    MARZANTOWICZ Lukasz

    2016-09-01

    Full Text Available The article elaborates on the optimal purchasing process with the use of budgeting based on TimeDriven Activity-Based Costing (TDABC. It has been defined the basic assumptions of the TDABC model. Collected by vehicle examination, has been identified indications are conditioning the use of TDABC, as well as the factors and barriers that prevent the use of TDABC.

  11. Developing a Learning Outcome-Based Question Examination Paper Tool for Universiti Putra Malaysia

    Science.gov (United States)

    Hassan, Sa'adah; Admodisastro, Novia Indriaty; Kamaruddin, Azrina; Baharom, Salmi; Pa, Noraini Che

    2016-01-01

    Much attention is now given on producing quality graduates. Therefore, outcome-based education (OBE) in teaching and learning is now being implemented in Malaysia at all levels of education especially at higher education institutions. For implementing OBE, the design of curriculum and courses should be based on specified outcomes. Thus, the…

  12. FERAL : Network-based classifier with application to breast cancer outcome prediction

    NARCIS (Netherlands)

    Allahyar, A.; De Ridder, J.

    2015-01-01

    Motivation: Breast cancer outcome prediction based on gene expression profiles is an important strategy for personalize patient care. To improve performance and consistency of discovered markers of the initial molecular classifiers, network-based outcome prediction methods (NOPs) have been proposed.

  13. Staffing Levels and Inpatient Outcomes at Military Health Care Facilities: A Resource-Based View

    National Research Council Canada - National Science Library

    Yap, Glenn

    2004-01-01

    Using a Resource-Based Theory/View of the firm, this study examined if increased inpatient staffing levels at military hospitals can generate a competitive advantage based on better patient quality outcomes...

  14. Accounting for failure: risk-based regulation and the problems of ensuring healthcare quality in the NHS.

    Science.gov (United States)

    Beaussier, Anne-Laure; Demeritt, David; Griffiths, Alex; Rothstein, Henry

    2016-05-18

    In this paper, we examine why risk-based policy instruments have failed to improve the proportionality, effectiveness, and legitimacy of healthcare quality regulation in the National Health Service (NHS) in England. Rather than trying to prevent all possible harms, risk-based approaches promise to rationalise and manage the inevitable limits of what regulation can hope to achieve by focusing regulatory standard-setting and enforcement activity on the highest priority risks, as determined through formal assessments of their probability and consequences. As such, risk-based approaches have been enthusiastically adopted by healthcare quality regulators over the last decade. However, by drawing on historical policy analysis and in-depth interviews with 15 high-level UK informants in 2013-2015, we identify a series of practical problems in using risk-based policy instruments for defining, assessing, and ensuring compliance with healthcare quality standards. Based on our analysis, we go on to consider why, despite a succession of failures, healthcare regulators remain committed to developing and using risk-based approaches. We conclude by identifying several preconditions for successful risk-based regulation: goals must be clear and trade-offs between them amenable to agreement; regulators must be able to reliably assess the probability and consequences of adverse outcomes; regulators must have a range of enforcement tools that can be deployed in proportion to risk; and there must be political tolerance for adverse outcomes.

  15. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  16. Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources

    Directory of Open Access Journals (Sweden)

    John J. Laureto

    2016-12-01

    Full Text Available Quantification of nuclear liability insurance is difficult without arbitrary liability caps; however, post-mortem calculations can be used to calculate insurance costs. This study analyzes the Fukushima (Daiichi nuclear power plant disaster to quantify the cost per unit electricity ($/kWh of nuclear energy from the lifetime of the plant after accounting for the true cost of the liability needed to cover the damages from the nuclear disaster determined from news reports. These costs are then compared to the cost of electricity currently paid by Japanese consumers, and then are aggregated to determine the indirect subsidy for nuclear power providers in both Japan and the USA. The results show that the reported costs of the Fukushima nuclear disaster are $20–525 billion, which results in a real insurance cost from the lifetime of electricity produced at the plants between $0.22–5.78/kWh. These values are far higher than the current insurance costs by Japanese law of $0.01/kWh and even the total costs consumers pay for electricity. Although the spread in the input costs is large and the reported metrics are incomplete, the nuclear insurance subsidy is clearly substantial in Japan and in the USA. Ideally, energy sources should be economically sustainable without the need for a government insurance subsidy. For the electricity market to function effectively and efficiently in all other countries using nuclear power, the insurance costs should be reported accurately and included in nuclear electricity costs without arbitrary government liability caps.

  17. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  18. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  19. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  20. Discriminating bot accounts based solely on temporal features of microblog behavior

    Science.gov (United States)

    Pan, Junshan; Liu, Ying; Liu, Xiang; Hu, Hanping

    2016-05-01

    As the largest microblog service in China, Sina Weibo has attracted numerous automated applications (known as bots) due to its popularity and open architecture. We classify the active users from Sina Weibo into human, bot-based and hybrid groups based solely on the study of temporal features of their posting behavior. The anomalous burstiness parameter and time-interval entropy value are exploited to characterize automation. We also reveal different behavior patterns among the three types of users regarding their reposting ratio, daily rhythm and active days. Our findings may help Sina Weibo manage a better community and should be considered for dynamic models of microblog behaviors.

  1. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  2. TO THE SOLUTION OF PROBLEMS ABOUT THE RAILWAYS CALCULATION FOR STRENGTH TAKING INTO ACCOUNT UNEQUAL ELASTICITY OF THE SUBRAIL BASE

    Directory of Open Access Journals (Sweden)

    D. M. Kurhan

    2014-11-01

    Full Text Available Purpose. The module of elasticity of the subrail base is one of the main characteristics for an assessment intense the deformed condition of a track. Need for different cases to consider unequal elasticity of the subrail base repeatedly was considered, however, results contained rather difficult mathematical approaches and the obtained decisions didn't keep within borders of standard engineering calculation of a railway on strength. Therefore the purpose of this work is obtaining the decision within this document. Methodology. It is offered to consider a rail model as a beam which has the distributed loading of such outline corresponding to value of the module of elasticity that gives an equivalent deflection at free seating on bearing parts. Findings. The method of the accounting of gradual change of the module of elasticity of the subrail base by means of the correcting coefficient in engineering calculation of a way on strength was received. Expansion of existing calculation of railways strength was developed for the accounting of sharp change of the module of elasticity of the subrail base (for example, upon transition from a ballast design of a way on the bridge. The characteristic of change of forces operating from a rail on a basis, depending on distance to the bridge on an approach site from a ballast design of a way was received. The results of the redistribution of forces after a sudden change in the elastic modulus of the base under the rail explain the formation of vertical irregularities before the bridge. Originality. The technique of engineering calculation of railways strength for performance of calculations taking into account unequal elasticity of the subrail base was improved. Practical value. The obtained results allow carrying out engineering calculations for an assessment of strength of a railway in places of unequal elasticity caused by a condition of a way or features of a design. The solution of the return task on

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

    Science.gov (United States)

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

    2009-01-01

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

  4. The interplay between cost accounting knowledge and presentation formats in cost-based decision making

    NARCIS (Netherlands)

    Cardinaels, E.

    2008-01-01

    Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines

  5. Bringing Technology to Students' Proximity: A Sociocultural Account of Technology-Based Learning Projects

    Science.gov (United States)

    Mukama, Evode

    2014-01-01

    This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs) through a sociocultural perspective. The methodology included focus group discussions and field…

  6. Beyond the goodness of fit: A preference-based account of Europeanization

    NARCIS (Netherlands)

    Mastenbroek, E.; Keulen, M. van; Haverland, M; Holzhacker, R

    2006-01-01

    This paper is concerned with formulating and testing a preference-based explanation of EU implementation. The hypothesis is that, rather than the ‘goodness of fit’ with existing policies, the fit with national preferences predicts the ease of implementation of new EU legislation. This hypothesis is

  7. Cost: the missing outcome in simulation-based medical education research: a systematic review.

    Science.gov (United States)

    Zendejas, Benjamin; Wang, Amy T; Brydges, Ryan; Hamstra, Stanley J; Cook, David A

    2013-02-01

    The costs involved with technology-enhanced simulation remain unknown. Appraising the value of simulation-based medical education (SBME) requires complete accounting and reporting of cost. We sought to summarize the quantity and quality of studies that contain an economic analysis of SBME for the training of health professions learners. We performed a systematic search of MEDLINE, EMBASE, CINAHL, ERIC, PsychINFO, Scopus, key journals, and previous review bibliographies through May 2011. Articles reporting original research in any language evaluating the cost of simulation, in comparison with nonstimulation instruction or another simulation intervention, for training practicing and student physicians, nurses, and other health professionals were selected. Reviewers working in duplicate evaluated study quality and abstracted information on learners, instructional design, cost elements, and outcomes. From a pool of 10,903 articles we identified 967 comparative studies. Of these, 59 studies (6.1%) reported any cost elements and 15 (1.6%) provided information on cost compared with another instructional approach. We identified 11 cost components reported, most often the cost of the simulator (n = 42 studies; 71%) and training materials (n = 21; 36%). Ten potential cost components were never reported. The median number of cost components reported per study was 2 (range, 1-9). Only 12 studies (20%) reported cost in the Results section; most reported it in the Discussion (n = 34; 58%). Cost reporting in SBME research is infrequent and incomplete. We propose a comprehensive model for accounting and reporting costs in SBME. Copyright © 2013 Mosby, Inc. All rights reserved.

  8. Place-based pedagogy in the era of accountability: An action research study

    Science.gov (United States)

    Saracino, Peter C.

    Today's most common method of teaching biology---driven by calls for standardization and high-stakes testing---relies on a standards-based, de-contextualized approach to education. This results in "one size fits all" curriculums that ignore local contexts relevant to students' lives, discourage student engagement and ultimately work against a deep and lasting understanding of content. In contrast, place-based education---a pedagogical paradigm grounded in situated cognition and the progressive education tradition of John Dewey---utilizes the community as an integrating context for learning. It encourages the growth of school-community partnerships with an eye towards raising student achievement while also drawing students into the economic, political, social and ecological life of their communities. Such an approach seeks to provide students with learning experiences that are both academically significant and valuable to their communities. This study explores how high school science teachers can capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing. Using action research, I designed, implemented, evaluated and refined an intervention that grounded a portion of a Living Environment high school course I teach in a place-based experience. This experience served as a unique anchoring event to contextualize students' learning of other required core topics. The overarching question framing this study is: How can science teachers capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing? The following more specific questions were explored within the context of the intervention: (1) Which elements of the place-based paradigm could I effectively integrate into a Living Environment course? (2) In what ways would this integration impact students' interest? (3) In what ways would

  9. Development of a personal computer-based state system of accounting for/and control of nuclear materials

    International Nuclear Information System (INIS)

    Markov, A.

    1986-09-01

    An IBM-PC and compatible based state system of accounting for and control of nuclear materials under international safeguards (state-level SSAC) is presented. The system works under DOS version 2.0 and above. It consists of a single-module Safeguards Report Editor which is a multi-function menu-driven code written in BASIC. The Editor may be run both in interactive mode and as an EXEC module. The output represents four types of material accounting reports on diskette, suitable for direct input into the IAEA Safeguards Information System (ISIS). In the first part of the report presented, a general description of the system is given. This is complemented with a detailed User Manual where a Guide to Applications, an Operator's Guide, a Programmer's Guide and Listings are included. The system is now available. It is maintained by the Bulgarian Committee on the Uses of Atomic Energy for Peaceful Purposes

  10. Elman RNN based classification of proteins sequences on account of their mutual information.

    Science.gov (United States)

    Mishra, Pooja; Nath Pandey, Paras

    2012-10-21

    In the present work we have employed the method of estimating residue correlation within the protein sequences, by using the mutual information (MI) of adjacent residues, based on structural and solvent accessibility properties of amino acids. The long range correlation between nonadjacent residues is improved by constructing a mutual information vector (MIV) for a single protein sequence, like this each protein sequence is associated with its corresponding MIVs. These MIVs are given to Elman RNN to obtain the classification of protein sequences. The modeling power of MIV was shown to be significantly better, giving a new approach towards alignment free classification of protein sequences. We also conclude that sequence structural and solvent accessible property based MIVs are better predictor. Copyright © 2012 Elsevier Ltd. All rights reserved.

  11. The legitimacy of incentive-based conservation and a critical account of social safeguards

    International Nuclear Information System (INIS)

    Krause, Torsten; Nielsen, Tobias Dan

    2014-01-01

    Highlights: • Legitimacy is a condition for the success of incentive based conservation and REDD+ programs, beyond pure carbon effectiveness. • Local stakeholders, i.e., Indigenous groups, must perceive these programs to be legitimate. • Social safeguards are not neutral but part of a wider discourse on how REDD+ is designed and legitimized. • Input and output criteria of legitimacy can provide a useful way to determine the legitimacy of conservation incentive programs. - Abstract: Incentive-based conservation has become a significant part of how tropical forests are being governed. Reducing emissions from deforestation and forest degradation (REDD+) is a mechanism to mitigate climate change that many countries have started to implement. REDD+, however, is criticized for its potential negative impacts on local populations and Indigenous people. To prevent and mitigate the negative impacts, safeguards are increasingly being used to prevent and shift the focus toward ‘non-carbon’ elements of forest conservation. We discuss the legitimacy of these types of projects from a stakeholder perspective. Using a normative framework, we assess the Ecuadorian Socio Bosque conservation program, concentrating more specifically on the level of input and output legitimacy. Results show that Socio Bosque in its current form has shortcomings in both input and output legitimacy. We argue that an encompassing conception of legitimacy, including input and output criteria, particularly from a local stakeholder perspective, is essential for the future success of incentive-based conservation and particularly for REDD+ projects

  12. Determinants of Birthweight Outcomes: Quantile Regressions Based on Panel Data

    DEFF Research Database (Denmark)

    Bache, Stefan Holst; Dahl, Christian Møller; Kristensen, Johannes Tang

    to the possibility that smoking habits can be influenced through policy conduct. It is widely believed that maternal smoking reduces birthweight; however, the crucial difficulty in estimating such effects is the unobserved heterogeneity among mothers. We consider extensions of three panel data models to a quantile......Low birthweight outcomes are associated with large social and economic costs, and therefore the possible determinants of low birthweight are of great interest. One such determinant which has received considerable attention is maternal smoking. From an economic perspective this is in part due...... regression framework in order to control for heterogeneity and to infer conclusions about causality across the entire birthweight distribution. We obtain estimation results for maternal smoking and other interesting determinants, applying these to data obtained from Aarhus University Hospital, Skejby...

  13. EFFECTS OF INQUIRY TRAINING LEARNING MODEL BASED MULTIMEDIA AND MOTIVATION OF PHYSICS STUDENT LEARNING OUTCOMES

    OpenAIRE

    Hayati .; Retno Dwi Suyanti

    2013-01-01

    The objective in this research: (1) Determine a better learning model to improve learning outcomes physics students among learning model Inquiry Training based multimedia and Inquiry Training learning model. (2) Determine the level of motivation to learn in affects physics student learning outcomes. (3) Knowing the interactions between the model of learning and motivation in influencing student learning outcomes. This research is a quasi experimental. The population in this research was all s...

  14. Accounting for correlated observations in an age-based state-space stock assessment model

    DEFF Research Database (Denmark)

    Berg, Casper Willestofte; Nielsen, Anders

    2016-01-01

    Fish stock assessment models often relyon size- or age-specific observations that are assumed to be statistically independent of each other. In reality, these observations are not raw observations, but rather they are estimates from a catch-standardization model or similar summary statistics base...... the independence assumption is rejected. Less fluctuating estimates of the fishing mortality is obtained due to a reduced process error. The improved model does not suffer from correlated residuals unlike the independent model, and the variance of forecasts is decreased....

  15. Quantitative evaluation of time-series GHG emissions by sector and region using consumption-based accounting

    International Nuclear Information System (INIS)

    Homma, Takashi; Akimoto, Keigo; Tomoda, Toshimasa

    2012-01-01

    This study estimates global time-series consumption-based GHG emissions by region from 1990 to 2005, including both CO 2 and non-CO 2 GHG emissions. Estimations are conducted for the whole economy and for two specific sectors: manufacturing and agriculture. Especially in the agricultural sector, it is important to include non-CO 2 GHG emissions because these are the major emissions present. In most of the regions examined, the improvements in GHG intensities achieved in the manufacturing sector are larger than those in the agricultural sector. Compared with developing regions, most developed regions have consistently larger per-capita consumption-based GHG emissions over the whole economy, as well as higher production-based emissions. In the manufacturing sector, differences calculated by subtracting production-based emissions from consumption-based GHG emissions are determined by the regional economic level while, in the agricultural sector, they are dependent on regional production structures that are determined by international trade competitiveness. In the manufacturing sector, these differences are consistently and increasingly positive for the U.S., EU15 and Japan but negative for developing regions. In the agricultural sector, the differences calculated for the major agricultural importers like Japan and the EU15 are consistently positive while those of exporters like the U.S., Australia and New Zealand are consistently negative. - Highlights: ► We evaluate global time-series production-based and consumption-based GHG emissions. ► We focus on both CO 2 and non-CO 2 GHG emissions, broken down by region and by sector. ► Including non-CO 2 GHG emissions is important in agricultural sector. ► In agriculture, differences in accountings are dependent on production structures. ► In manufacturing sector, differences in accountings are determined by economic level.

  16. Accounting for interactions and complex inter-subject dependency in estimating treatment effect in cluster-randomized trials with missing outcomes.

    Science.gov (United States)

    Prague, Melanie; Wang, Rui; Stephens, Alisa; Tchetgen Tchetgen, Eric; DeGruttola, Victor

    2016-12-01

    Semi-parametric methods are often used for the estimation of intervention effects on correlated outcomes in cluster-randomized trials (CRTs). When outcomes are missing at random (MAR), Inverse Probability Weighted (IPW) methods incorporating baseline covariates can be used to deal with informative missingness. Also, augmented generalized estimating equations (AUG) correct for imbalance in baseline covariates but need to be extended for MAR outcomes. However, in the presence of interactions between treatment and baseline covariates, neither method alone produces consistent estimates for the marginal treatment effect if the model for interaction is not correctly specified. We propose an AUG-IPW estimator that weights by the inverse of the probability of being a complete case and allows different outcome models in each intervention arm. This estimator is doubly robust (DR); it gives correct estimates whether the missing data process or the outcome model is correctly specified. We consider the problem of covariate interference which arises when the outcome of an individual may depend on covariates of other individuals. When interfering covariates are not modeled, the DR property prevents bias as long as covariate interference is not present simultaneously for the outcome and the missingness. An R package is developed implementing the proposed method. An extensive simulation study and an application to a CRT of HIV risk reduction-intervention in South Africa illustrate the method. © 2016, The International Biometric Society.

  17. Accounting for Proof Test Data in a Reliability Based Design Optimization Framework

    Science.gov (United States)

    Ventor, Gerharad; Scotti, Stephen J.

    2012-01-01

    This paper investigates the use of proof (or acceptance) test data during the reliability based design optimization of structural components. It is assumed that every component will be proof tested and that the component will only enter into service if it passes the proof test. The goal is to reduce the component weight, while maintaining high reliability, by exploiting the proof test results during the design process. The proposed procedure results in the simultaneous design of the structural component and the proof test itself and provides the designer with direct control over the probability of failing the proof test. The procedure is illustrated using two analytical example problems and the results indicate that significant weight savings are possible when exploiting the proof test results during the design process.

  18. Bringing Technology to Students’ Proximity: A Sociocultural Account of Technology-Based Learning Projects

    Directory of Open Access Journals (Sweden)

    Evode Mukama

    2014-12-01

    Full Text Available This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs through a sociocultural perspective. The methodology included focus-group discussions and field notes to collect empirical data. The findings reveal that the more educational technologies capture objects of learning positioned in the students’ sociocultural proximity, the more focused the learners’ attention is on these objects. The study shows also that a change in learning projects may depend to a large extent on whether the technology relates to the students’ sociocultural proximity, that is, taking into consideration students’ physical, cultural, and contextual real world. The study recommends a community of learning/inquiry embedded in a collaborative, problem-solving dynamic involving cognitive support from peers, teachers, external specialists, and the wider community.

  19. Differences in Birthweight Outcomes: A Longitudinal Study Based on Siblings

    Directory of Open Access Journals (Sweden)

    Silvia Bacci

    2014-06-01

    Full Text Available Objectives: We investigate the differences in birthweight between first- and second-borns, evaluating the impact of changes in pregnancy (e.g., gestational age, demographic (e.g., age, and social (e.g., education level, marital status maternal characteristics. Data and Methods: All analyses are performed on data collected in Umbria (Italy taking into account a set of 792 women who delivered twice from 2005 to 2008. Firstly, we use a univariate paired t-test for the comparison between weights of first- and second-borns; Secondly, we use linear and nonlinear regression approaches in order to: (i evaluate the effect of demographic and social maternal characteristics and (ii predict the odds-ratio of low and high birthweight infants, respectively. Results: We find that the birthweight of second-borns is significantly higher than that of first-borns. Statistically significant effects are related with a longer gestational age, an increased number of visits during the pregnancy, and the gender of infants. On the other hand, we do not observe any significant effect related with mother’s age and with other characteristics of interest.

  20. Waiting for attention and care: birthing accounts of women in rural Tanzania who developed obstetric fistula as an outcome of labour

    Directory of Open Access Journals (Sweden)

    Mselle Lilian T

    2011-10-01

    Full Text Available Abstract Background Obstetric fistula is a physically and socially disabling obstetric complication that affects about 3,000 women in Tanzania every year. The fistula, an opening that forms between the vagina and the bladder and/or the rectum, is most frequently caused by unattended prolonged labour, often associated with delays in seeking and receiving appropriate and adequate birth care. Using the availability, accessibility, acceptability and quality of care (AAAQ concept and the three delays model, this article provides empirical knowledge on birth care experiences of women who developed fistula after prolonged labour. Methods We used a mixed methods approach to explore the birthing experiences of women affected by fistula and the barriers to access adequate care during labour and delivery. Sixteen women were interviewed for the qualitative study and 151 women were included in the quantitative survey. All women were interviewed at the Comprehensive Community Based Rehabilitation Tanzania in Dar es Salaam and Bugando Medical Centre in Mwanza. Results Women experienced delays both before and after arriving at a health facility. Decisions on where to seek care were most often taken by husbands and mothers-in-law (60%. Access to health facilities providing emergency obstetric care was inadequate and transport was a major obstacle. About 20% reported that they had walked or were carried to the health facility. More than 50% had reported to a health facility after two or more days of labour at home. After arrival at a health facility women experienced lack of supportive care, neglect, poor assessment of labour and lack of supervision. Their birth accounts suggest unskilled birth care and poor referral routines. Conclusions This study reveals major gaps in access to and provision of emergency obstetric care. It illustrates how poor quality of care at health facilities contributes to delays that lead to severe birth injuries, highlighting the need

  1. Waiting for attention and care: birthing accounts of women in rural Tanzania who developed obstetric fistula as an outcome of labour.

    Science.gov (United States)

    Mselle, Lilian T; Kohi, Thecla W; Mvungi, Abu; Evjen-Olsen, Bjørg; Moland, Karen Marie

    2011-10-21

    Obstetric fistula is a physically and socially disabling obstetric complication that affects about 3,000 women in Tanzania every year. The fistula, an opening that forms between the vagina and the bladder and/or the rectum, is most frequently caused by unattended prolonged labour, often associated with delays in seeking and receiving appropriate and adequate birth care. Using the availability, accessibility, acceptability and quality of care (AAAQ) concept and the three delays model, this article provides empirical knowledge on birth care experiences of women who developed fistula after prolonged labour. We used a mixed methods approach to explore the birthing experiences of women affected by fistula and the barriers to access adequate care during labour and delivery. Sixteen women were interviewed for the qualitative study and 151 women were included in the quantitative survey. All women were interviewed at the Comprehensive Community Based Rehabilitation Tanzania in Dar es Salaam and Bugando Medical Centre in Mwanza. Women experienced delays both before and after arriving at a health facility. Decisions on where to seek care were most often taken by husbands and mothers-in-law (60%). Access to health facilities providing emergency obstetric care was inadequate and transport was a major obstacle. About 20% reported that they had walked or were carried to the health facility. More than 50% had reported to a health facility after two or more days of labour at home. After arrival at a health facility women experienced lack of supportive care, neglect, poor assessment of labour and lack of supervision. Their birth accounts suggest unskilled birth care and poor referral routines. This study reveals major gaps in access to and provision of emergency obstetric care. It illustrates how poor quality of care at health facilities contributes to delays that lead to severe birth injuries, highlighting the need to ensure women's rights to accessible, acceptable and adequate

  2. Waiting for attention and care: birthing accounts of women in rural Tanzania who developed obstetric fistula as an outcome of labour

    Science.gov (United States)

    2011-01-01

    Background Obstetric fistula is a physically and socially disabling obstetric complication that affects about 3,000 women in Tanzania every year. The fistula, an opening that forms between the vagina and the bladder and/or the rectum, is most frequently caused by unattended prolonged labour, often associated with delays in seeking and receiving appropriate and adequate birth care. Using the availability, accessibility, acceptability and quality of care (AAAQ) concept and the three delays model, this article provides empirical knowledge on birth care experiences of women who developed fistula after prolonged labour. Methods We used a mixed methods approach to explore the birthing experiences of women affected by fistula and the barriers to access adequate care during labour and delivery. Sixteen women were interviewed for the qualitative study and 151 women were included in the quantitative survey. All women were interviewed at the Comprehensive Community Based Rehabilitation Tanzania in Dar es Salaam and Bugando Medical Centre in Mwanza. Results Women experienced delays both before and after arriving at a health facility. Decisions on where to seek care were most often taken by husbands and mothers-in-law (60%). Access to health facilities providing emergency obstetric care was inadequate and transport was a major obstacle. About 20% reported that they had walked or were carried to the health facility. More than 50% had reported to a health facility after two or more days of labour at home. After arrival at a health facility women experienced lack of supportive care, neglect, poor assessment of labour and lack of supervision. Their birth accounts suggest unskilled birth care and poor referral routines. Conclusions This study reveals major gaps in access to and provision of emergency obstetric care. It illustrates how poor quality of care at health facilities contributes to delays that lead to severe birth injuries, highlighting the need to ensure women's rights to

  3. Telemedicine-Based Burn Research Initiative: Longitudinal Outcomes of Patients

    National Research Council Canada - National Science Library

    Montalvo, Alfredo

    2003-01-01

    .... All instruments were professionally printed. The consultant for the project was hired and telemedicine equipment was evaluated by the consultant based on clinical requirements defined by the research team...

  4. Multiple Measures of Outcome in Assessing a Prison-Based Drug Treatment Program

    Science.gov (United States)

    Prendergast, Michael L.; Hall, Elizabeth A.; Wexler, Harry K.

    2003-01-01

    Evaluations of prison-based drug treatment programs typically focus on one or two dichotomous outcome variables related to recidivism. In contrast, this paper uses multiple measures of outcomes related to crime and drug use to examine the impact of prison treatment. Crime variables included self-report data of time to first illegal activity,…

  5. Acid-Base Learning Outcomes for Students in an Introductory Organic Chemistry Course

    Science.gov (United States)

    Stoyanovich, Carlee; Gandhi, Aneri; Flynn, Alison B.

    2015-01-01

    An outcome-based approach to teaching and learning focuses on what the student demonstrably knows and can do after instruction, rather than on what the instructor teaches. This outcome-focused approach can then guide the alignment of teaching strategies, learning activities, and assessment. In organic chemistry, mastery of organic acid-base…

  6. An Outcome Evaluation of a Problem-Based Learning Approach with MSW Students

    Science.gov (United States)

    Westhues, Anne; Barsen, Chia; Freymond, Nancy; Train, Patricia

    2014-01-01

    In this article, we report the findings from a study exploring the effects of a problem-based learning (PBL) approach to teaching and learning on learning outcomes for master's of social work (MSW) students. Students who participated in a PBL pilot project were compared with students who did not participate in 5 outcome areas: social work…

  7. Family-based hip-hop to health: outcome results.

    Science.gov (United States)

    Fitzgibbon, Marian L; Stolley, Melinda R; Schiffer, Linda; Kong, Angela; Braunschweig, Carol L; Gomez-Perez, Sandra L; Odoms-Young, Angela; Van Horn, Linda; Christoffel, Katherine Kaufer; Dyer, Alan R

    2013-02-01

    This pilot study tested the feasibility of Family-Based Hip-Hop to Health, a school-based obesity prevention intervention for 3-5-year-old Latino children and their parents, and estimated its effectiveness in producing smaller average changes in BMI at 1-year follow-up. Four Head Start preschools administered through the Chicago Public Schools were randomly assigned to receive a Family-Based Intervention (FBI) or a General Health Intervention (GHI). Parents signed consent forms for 147 of the 157 children enrolled. Both the school-based and family-based components of the intervention were feasible, but attendance for the parent intervention sessions was low. Contrary to expectations, a downtrend in BMI Z-score was observed in both the intervention and control groups. While the data reflect a downward trend in obesity among these young Hispanic children, obesity rates remained higher at 1-year follow-up (15%) than those reported by the National Health and Nutrition Examination Survey (2009-2010) for 2-5-year-old children (12.1%). Developing evidence-based strategies for obesity prevention among Hispanic families remains a challenge. Copyright © 2012 The Obesity Society.

  8. To pursue a career in accounting or not: a study based on the Theory of Planned Behavior

    Directory of Open Access Journals (Sweden)

    Edicreia Andrade dos Santos

    Full Text Available Abstract This study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the Theory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes. The data collected were treated using descriptive statistics and structural equations techniques. The research hypotheses were corroborated in most of the mesoregions and the main findings show that attitude, subjective norm, and perceived behavioral control variables affect the students' intention to pursue a career in the area of accounting. The samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center, in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. The results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. The findings of this research contribute to understanding the profiles of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating differentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these findings as a basis for in-depth research on the variables that influence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.

  9. A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

    Science.gov (United States)

    Zendehrouh, Sareh

    2015-11-01

    Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Effect of diet and physical activity based interventions in pregnancy on gestational weight gain and pregnancy outcomes

    DEFF Research Database (Denmark)

    2017-01-01

    were supplemented with study level data from studies that did not provide IPD, the overall effect was similar, with stronger evidence of benefit for gestational diabetes (0.76, 0.65 to 0.89, I2=36.8%; 59 studies, 16 885 women).Conclusion Diet and physical activity based interventions during pregnancy......Objective To synthesise the evidence on the overall and differential effects of interventions based on diet and physical activity during pregnancy, primarily on gestational weight gain and maternal and offspring composite outcomes, according to women's body mass index, age, parity, ethnicity...... Randomised trials on diet and physical activity based interventions in pregnancy.Data synthesis Statistical models accounted for clustering of participants within trials and heterogeneity across trials leading to summary mean differences or odds ratios with 95% confidence intervals for the effects overall...

  11. Effect of diet and physical activity based interventions in pregnancy on gestational weight gain and pregnancy outcomes

    DEFF Research Database (Denmark)

    2017-01-01

    Randomised trials on diet and physical activity based interventions in pregnancy.Data synthesis Statistical models accounted for clustering of participants within trials and heterogeneity across trials leading to summary mean differences or odds ratios with 95% confidence intervals for the effects overall......Objective To synthesise the evidence on the overall and differential effects of interventions based on diet and physical activity during pregnancy, primarily on gestational weight gain and maternal and offspring composite outcomes, according to women's body mass index, age, parity, ethnicity...... were supplemented with study level data from studies that did not provide IPD, the overall effect was similar, with stronger evidence of benefit for gestational diabetes (0.76, 0.65 to 0.89, I2=36.8%; 59 studies, 16 885 women).Conclusion Diet and physical activity based interventions during pregnancy...

  12. Finite element based nonlinear normalization of human lumbar intervertebral disc stiffness to account for its morphology.

    Science.gov (United States)

    Maquer, Ghislain; Laurent, Marc; Brandejsky, Vaclav; Pretterklieber, Michael L; Zysset, Philippe K

    2014-06-01

    Disc degeneration, usually associated with low back pain and changes of intervertebral stiffness, represents a major health issue. As the intervertebral disc (IVD) morphology influences its stiffness, the link between mechanical properties and degenerative grade is partially lost without an efficient normalization of the stiffness with respect to the morphology. Moreover, although the behavior of soft tissues is highly nonlinear, only linear normalization protocols have been defined so far for the disc stiffness. Thus, the aim of this work is to propose a nonlinear normalization based on finite elements (FE) simulations and evaluate its impact on the stiffness of human anatomical specimens of lumbar IVD. First, a parameter study involving simulations of biomechanical tests (compression, flexion/extension, bilateral torsion and bending) on 20 FE models of IVDs with various dimensions was carried out to evaluate the effect of the disc's geometry on its compliance and establish stiffness/morphology relations necessary to the nonlinear normalization. The computed stiffness was then normalized by height (H), cross-sectional area (CSA), polar moment of inertia (J) or moments of inertia (Ixx, Iyy) to quantify the effect of both linear and nonlinear normalizations. In the second part of the study, T1-weighted MRI images were acquired to determine H, CSA, J, Ixx and Iyy of 14 human lumbar IVDs. Based on the measured morphology and pre-established relation with stiffness, linear and nonlinear normalization routines were then applied to the compliance of the specimens for each quasi-static biomechanical test. The variability of the stiffness prior to and after normalization was assessed via coefficient of variation (CV). The FE study confirmed that larger and thinner IVDs were stiffer while the normalization strongly attenuated the effect of the disc geometry on its stiffness. Yet, notwithstanding the results of the FE study, the experimental stiffness showed consistently

  13. Approaches to characterise chromatographic column performance based on global parameters accounting for peak broadening and skewness.

    Science.gov (United States)

    Baeza-Baeza, J J; Pous-Torres, S; Torres-Lapasió, J R; García-Alvarez-Coque, M C

    2010-04-02

    Peak broadening and skewness are fundamental parameters in chromatography, since they affect the resolution capability of a chromatographic column. A common practice to characterise chromatographic columns is to estimate the efficiency and asymmetry factor for the peaks of one or more solutes eluted at selected experimental conditions. This has the drawback that the extra-column contributions to the peak variance and skewness make the peak shape parameters depend on the retention time. We propose and discuss here the use of several approaches that allow the estimation of global parameters (non-dependent on the retention time) to describe the column performance. The global parameters arise from different linear relationships that can be established between the peak variance, standard deviation, or half-widths with the retention time. Some of them describe exclusively the column contribution to the peak broadening, whereas others consider the extra-column effects also. The estimation of peak skewness was also possible for the approaches based on the half-widths. The proposed approaches were applied to the characterisation of different columns (Spherisorb, Zorbax SB, Zorbax Eclipse, Kromasil, Chromolith, X-Terra and Inertsil), using the chromatographic data obtained for several diuretics and basic drugs (beta-blockers). Copyright (c) 2010 Elsevier B.V. All rights reserved.

  14. Integrated inventory-based carbon accounting for energy-induced emissions in Chongming eco-island of Shanghai, China

    International Nuclear Information System (INIS)

    Li Qingqing; Guo Ru; Li Fengting; Xia Bingbin

    2012-01-01

    The majority of the total carbon emissions in China are energy induced. A clear understanding of energy-induced carbon emissions is therefore necessary for local communities to develop a better carbon emissions management system. We develop an integrated inventory method for energy-induced carbon emissions accounting in local Chinese communities. The method combines scope and sectoral analyses on the basis of local statistical features. As an outcome four core findings are presented: (1) From 2000 to 2009, the energy-induced carbon emissions of Chongming rapidly increased from 1.75 to 4.90 million tons, with the annual growth rate of 12.12%. (2) Emissions from manufacturing, construction, and household sectors accounted for 84.44%; manufacturing is the biggest emitting sector. (3) Carbon emissions from imported electricity reached a historic high of 22.51% in 2009, indicating the necessity of taking the imported carbon emissions into consideration. (4) In 2008, the per capita carbon emissions of Chongming were lower than that of the United States and Shanghai, but higher than that of the global average. Three strategic approaches are proposed: to optimize industrial structure and improve efficiency, reinforce carbon management for the household sector, and enhance carbon statistics. - Highlights: ► The use of natural gas in the large-sized industrial and commercial sectors is shown. ► This study estimates the market potential and characterizes the energy consumption. ► It makes a selection of technological alternatives for the use of natural gas. ► The residual oil and diesel consumption decline over time by the natural gas use. ► In 2017, the cogeneration could provide 7.7% of total electricity demand in Peru.

  15. Accounting for ecosystem services in Life Cycle Assessment, Part II: toward an ecologically based LCA.

    Science.gov (United States)

    Zhang, Yi; Baral, Anil; Bakshi, Bhavik R

    2010-04-01

    Despite the essential role of ecosystem goods and services in sustaining all human activities, they are often ignored in engineering decision making, even in methods that are meant to encourage sustainability. For example, conventional Life Cycle Assessment focuses on the impact of emissions and consumption of some resources. While aggregation and interpretation methods are quite advanced for emissions, similar methods for resources have been lagging, and most ignore the role of nature. Such oversight may even result in perverse decisions that encourage reliance on deteriorating ecosystem services. This article presents a step toward including the direct and indirect role of ecosystems in LCA, and a hierarchical scheme to interpret their contribution. The resulting Ecologically Based LCA (Eco-LCA) includes a large number of provisioning, regulating, and supporting ecosystem services as inputs to a life cycle model at the process or economy scale. These resources are represented in diverse physical units and may be compared via their mass, fuel value, industrial cumulative exergy consumption, or ecological cumulative exergy consumption or by normalization with total consumption of each resource or their availability. Such results at a fine scale provide insight about relative resource use and the risk and vulnerability to the loss of specific resources. Aggregate indicators are also defined to obtain indices such as renewability, efficiency, and return on investment. An Eco-LCA model of the 1997 economy is developed and made available via the web (www.resilience.osu.edu/ecolca). An illustrative example comparing paper and plastic cups provides insight into the features of the proposed approach. The need for further work in bridging the gap between knowledge about ecosystem services and their direct and indirect role in supporting human activities is discussed as an important area for future work.

  16. The outcome of non-carbapenem-based empirical antibacterial ...

    African Journals Online (AJOL)

    Background: Febrile neutropenia (FN) is generally a complication of cancer chemotherapy. Objective: ... Furthermore, non-carbapenem-based empirical therapy provides benefit in regard to cost-effectiveness and antimicrobial stewardship when local antibiotic resistance patterns of gram-negative bacteria are considered.

  17. Concordance of programmatic and laboratory-based multidrug-resistant tuberculosis treatment outcomes in Peru.

    Science.gov (United States)

    Alexy, E R; Podewils, L J; Mitnick, C D; Becerra, M C; Laserson, K F; Bonilla, C

    2012-01-01

    Confirmation of cure for multidrug-resistant tuberculosis (MDR-TB) patients requires laboratory tests for Mycobacterium tuberculosis growth on culture media. Outcome decisions dictate patient management, and inaccuracies place patients at an increased risk of morbidity and mortality, and may contribute to continued transmission of MDR-TB. To examine concordance between programmatic and laboratory-based MDR-TB treatment outcomes. The study population included 1658 MDR-TB patients in Peru treated between 1996 and 2002 with both program and laboratory-based outcomes. Laboratory-based outcomes were assigned according to international standards requiring at least five consecutive negative cultures in the last 12 months of treatment to confirm cure. Compared to the global culture-defined standard classification, only 1.1% of treatment successes, but 54.3% of failures, were misclassified programmatically. Overall, 10.4% of patients identified by a clinician as having a successful treatment outcome still had cultures positive for MDR-TB. Most patients with successful treatment outcomes by strict culture definitions were also classified by clinicians as having successful outcomes. However, many culture-confirmed failures were missed. In light of delays and incomplete access to culture in MDR-TB programs, efforts should be made to improve the accuracy of programmatically determined treatment outcomes.

  18. Cancer of the ovary, fallopian tube, and peritoneum: a population-based comparison of the prognostic factors and outcomes.

    Science.gov (United States)

    Rottmann, Miriam; Burges, A; Mahner, S; Anthuber, C; Beck, T; Grab, D; Schnelzer, A; Kiechle, M; Mayr, D; Pölcher, M; Schubert-Fritschle, G; Engel, J

    2017-09-01

    The objective was to compare the prognostic factors and outcomes among primary ovarian cancer (OC), fallopian tube cancer (FC), and peritoneal cancer (PC) patients in a population-based setting. We analysed 5399 OC, 327 FC, and 416 PC patients diagnosed between 1998 and 2014 in the catchment area of the Munich Cancer Registry (meanwhile 4.8 million inhabitants). Tumour site differences were examined by comparing prognostic factors, treatments, the time to progression, and survival. The effect of the tumour site was additionally analysed by a Cox regression model. The median age at diagnosis, histology, and FIGO stage significantly differed among the tumour sites (p < 0.001); PC patients were older, more often diagnosed with a serous subtype, and in FIGO stage III or IV. The time to progression and survival significantly differed among the tumour sites. When stratified by FIGO stage, the differences in time to progression disappeared, and the differences in survival considerably weakened. The differences in the multivariate survival analysis showed an almost identical outcome in PC patients (HR 1.07 [0.91-1.25]) and an improved survival of FC patients (HR 0.63 [0.49-0.81]) compared to that of OC patients. The comparison of OC, FC, and PC patients in this large-scale population-based study showed differences in the prognostic factors. These differences primarily account for the inferior outcome of PC patients, and for the improved survival of FC compared to OC patients.

  19. Trends in adverse maternal outcomes during childbirth: a population-based study of severe maternal morbidity.

    Science.gov (United States)

    Roberts, Christine L; Ford, Jane B; Algert, Charles S; Bell, Jane C; Simpson, Judy M; Morris, Jonathan M

    2009-02-25

    Maternal mortality is too rare in high income countries to be used as a marker of the quality of maternity care. Consequently severe maternal morbidity has been suggested as a better indicator. Using the maternal morbidity outcome indicator (MMOI) developed and validated for use in routinely collected population health data, we aimed to determine trends in severe adverse maternal outcomes during the birth admission and in particular to examine the contribution of postpartum haemorrhage (PPH). We applied the MMOI to the linked birth-hospital discharge records for all women who gave birth in New South Wales, Australia from 1999 to 2004 and determined rates of severe adverse maternal outcomes. We used frequency distributions and contingency table analyses to examine the association between adverse outcomes and maternal, pregnancy and birth characteristics, among all women and among only those with PPH. Using logistic regression, we modelled the effects of these characteristics on adverse maternal outcomes. The impact of adverse outcomes on duration of hospital admission was also examined. Of 500,603 women with linked birth and hospital records, 6242 (12.5 per 1,000) suffered an adverse outcome, including 22 who died. The rate of adverse maternal outcomes increased from 11.5 in 1999 to 13.8 per 1000 deliveries in 2004, an annual increase of 3.8% (95%CI 2.3-5.3%). This increase occurred almost entirely among women with a PPH. Changes in pregnancy and birth factors during the study period did not account for increases in adverse outcomes either overall, or among the subgroup of women with PPH. Among women with severe adverse outcomes there was a 12% decrease in hospital days over the study period, whereas women with no severe adverse outcome occupied 23% fewer hospital days in 2004 than in 1999. Severe adverse maternal outcomes associated with childbirth have increased in Australia and the increase was entirely among women who experienced a PPH. Reducing or stabilising

  20. Trends in adverse maternal outcomes during childbirth: a population-based study of severe maternal morbidity

    Directory of Open Access Journals (Sweden)

    Algert Charles S

    2009-02-01

    Full Text Available Abstract Background Maternal mortality is too rare in high income countries to be used as a marker of the quality of maternity care. Consequently severe maternal morbidity has been suggested as a better indicator. Using the maternal morbidity outcome indicator (MMOI developed and validated for use in routinely collected population health data, we aimed to determine trends in severe adverse maternal outcomes during the birth admission and in particular to examine the contribution of postpartum haemorrhage (PPH. Methods We applied the MMOI to the linked birth-hospital discharge records for all women who gave birth in New South Wales, Australia from 1999 to 2004 and determined rates of severe adverse maternal outcomes. We used frequency distributions and contingency table analyses to examine the association between adverse outcomes and maternal, pregnancy and birth characteristics, among all women and among only those with PPH. Using logistic regression, we modelled the effects of these characteristics on adverse maternal outcomes. The impact of adverse outcomes on duration of hospital admission was also examined. Results Of 500,603 women with linked birth and hospital records, 6242 (12.5 per 1,000 suffered an adverse outcome, including 22 who died. The rate of adverse maternal outcomes increased from 11.5 in 1999 to 13.8 per 1000 deliveries in 2004, an annual increase of 3.8% (95%CI 2.3–5.3%. This increase occurred almost entirely among women with a PPH. Changes in pregnancy and birth factors during the study period did not account for increases in adverse outcomes either overall, or among the subgroup of women with PPH. Among women with severe adverse outcomes there was a 12% decrease in hospital days over the study period, whereas women with no severe adverse outcome occupied 23% fewer hospital days in 2004 than in 1999. Conclusion Severe adverse maternal outcomes associated with childbirth have increased in Australia and the increase was

  1. Assessment of Outcomes of Treatment of Fractures of Distal Femur with a Locking Plate Taking into Account Factors Influencing the Result.

    Science.gov (United States)

    Pakuła, Grzegorz; Kwiatkowski, Krzysztof; Kuczmera, Piotr; Fudalej, Piotr

    2015-10-01

    The aim of this paper is to evaluate the results of treatment of distal femoral fractures (DFF) fixed with locking plates and analysis of factors that influence the final outcome. The patients were treated at the Department of Traumatology and Orthopedics, Military Medical Institute in Warsaw, and the Department of Orthopedics and Traumatology, 4th Military Research Hospital in Wroclaw. We analysed 39 patients with 42 fractures of the distal femur. Treatment results were analysed using the KOOS and KSS scales. Factors influencing the outcome were also investigated. Statistical analysis was performed using STATISTICA v. 10. Mean KOOS scores indicate a predominance of poor outcomes, while mean KSS scores indicate good outcomes. Treatment outcomes were significantly influenced by pain and limited mobility. 1. Subjective evaluation of treatment of fractures of the distal femur using the KOOS scale per form edworse than a clinical evaluation using the KSS. 2. Post-operative management should emphasise pain relief and restoration of the performance of the treated lower limb to ensure good mobility without crutches. 3. Despite the use of modern operational methods of fracture fixation, treatment of distal femur fractures is still a challenge.

  2. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Science.gov (United States)

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  3. Accountability in power industry training

    International Nuclear Information System (INIS)

    Evans, R.C.

    1982-01-01

    Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

  4. Population based outcomes of cataract surgery in three tribal areas of Andhra Pradesh, India: risk factors for poor outcomes.

    Directory of Open Access Journals (Sweden)

    Rohit C Khanna

    Full Text Available PURPOSE: To report visual outcomes and risk factors for poor outcomes of cataract surgery in three Integrated Tribal Development Agency (ITDA areas of Andhra Pradesh, India. METHODS AND RESULTS: Using validated Rapid Assessment of Avoidable Blindness (RAAB methodology, a population based cross-sectional study, was conducted in three ITDA areas. A two-stage sampling procedure was used to select 7281 participants aged 50 years and above. Vision assessment using a tumbling E chart and standard ocular examinations were completed. Visual outcomes and risk factors for poor outcomes were assessed among subjects undergoing cataract surgery (1548 eyes of 1124 subjects. Mean age at surgery was 67±8 years; Among the operated eyes, presenting visual acuity (PVA and best corrected visual acuity (BCVA worse than 6/18 was seen in 492 (31.8%; 95% CI, 29.5-34.2% and 298 eyes (19.3%; 95% CI, 17.3-21.3%, respectively. Similarly, PVA and BCVA worse than 6/60 was seen in 219 (14.1%; 95% CI, 12.4-16% and 147 eyes (9.5%; 95% CI, 8.1-11.1%, respectively. When either eye was taken into consideration, the PVA and BCVA worse than 6/18 was seen in 323 (20.1%; 95% CI, 18.9-23% and 144 subjects (9.3%; 95% CI, 7.9-10.9%, respectively. PVA and BCVA worse than 6/60 was seen in 74 (4.8%; 95% CI, 3.8-6% and 49 subjects (3.2%; 95% CI, 2.4-4.2%, respectively. Posterior capsular opacification was seen in 51 of 1316 pseudophakic eyes (3.9%; 95% CI, 2.9-5.1%. In multivariable analysis among pseudophakic subjects with PVA worse than 6/18, increasing age (p = 0.002 and undergoing free surgery (p = 0.05 were independent risk factors. Undergoing surgery before 2005 (p = 0.05 and being illiterate (p = 0.05 were independent risk factors for BCVA worse than 6/18. CONCLUSIONS: There are changing trends with improved outcomes in cataract surgery among these tribal populations of India. However, post-operative refractive error correction remains an issue, especially for those

  5. A unified model of time perception accounts for duration-based and beat-based timing mechanisms

    Directory of Open Access Journals (Sweden)

    Sundeep eTeki

    2012-01-01

    Full Text Available Accurate timing is an integral aspect of sensory and motor processes such as the perception of speech and music and the execution of skilled movement. Neuropsychological studies of time perception in patient groups and functional neuroimaging studies of timing in normal participants suggest common neural substrates for perceptual and motor timing. A timing system is implicated in core regions of the motor network such as the cerebellum, inferior olive, basal ganglia, pre-supplementary and supplementary motor area, pre-motor cortex and higher regions such as the prefrontal cortex.In this article, we assess how distinct parts of the timing system subserve different aspects of perceptual timing. We previously established brain bases for absolute, duration-based timing and relative, beat-based timing in the olivocerebellar and striato-thalamo-cortical circuits respectively (Teki et al., 2011. However, neurophysiological and neuroanatomical studies provide a basis to suggest that timing functions of these circuits may not be independent.Here, we propose a unified model of time perception based on coordinated activity in the core striatal and olivocerebellar networks that are interconnected with each other and the cerebral cortex th

  6. Developing consumption-based greenhouse gas accounts : the carbon footprint of local public service provision in Norway

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, Hogne Nersund

    2011-07-01

    This thesis describes the development and application of a tool to assess and document the life cycle greenhouse gas emissions of municipalities and other public-service providers. The model is linked to the financial accounting system of municipalities and counties to calculate the Carbon Footprint (CF) of all purchases/activities made. In particular indirect emissions (Scope 3 according to the greenhouse gas (GHG) protocol) will effectively be accounted for with this system. One of the main findings of the thesis is indeed the importance of Scope 3 emissions to the total CF of the cases investigated. Within the local climate action framework, this thesis focuses on the CF resulting from the activities of the municipal/county administration. This will largely be the provision of services. Insights in the structure of the CF of services will therefore be provided in the papers presented in the thesis. Results show that direct GHG emissions from the burning of fossil fuels are not very significant. At the same time, indirect GHG emissions embodied in the purchase of products and services from sub-suppliers are very significant. Furthermore, when time series are investigated, we identify a shift from direct emissions (e.g. the combustion of diesel in municipal vehicles) to indirect Scope 3 emissions (e.g. the purchase of transportation services from a private company). This outsourcing of activities indicates a necessary shift to complete consumption-based inventories that include all direct and indirect GHG emissions in developing comparable indicators of sustainability. The comparability of municipal CFs is the focus of one of the papers in the thesis. In the paper, we investigate how the CF of all Norwegian municipalities compares to a set of key characteristics. The main finding here is that the CF is highly dependent on both municipal wealth and municipal size. Small and wealthy municipalities tend to have a significantly higher CF per capita relating to the

  7. Developing consumption-based greenhouse gas accounts : the carbon footprint of local public service provision in Norway

    International Nuclear Information System (INIS)

    Larsen, Hogne Nersund

    2011-01-01

    This thesis describes the development and application of a tool to assess and document the life cycle greenhouse gas emissions of municipalities and other public-service providers. The model is linked to the financial accounting system of municipalities and counties to calculate the Carbon Footprint (CF) of all purchases/activities made. In particular indirect emissions (Scope 3 according to the greenhouse gas (GHG) protocol) will effectively be accounted for with this system. One of the main findings of the thesis is indeed the importance of Scope 3 emissions to the total CF of the cases investigated. Within the local climate action framework, this thesis focuses on the CF resulting from the activities of the municipal/county administration. This will largely be the provision of services. Insights in the structure of the CF of services will therefore be provided in the papers presented in the thesis. Results show that direct GHG emissions from the burning of fossil fuels are not very significant. At the same time, indirect GHG emissions embodied in the purchase of products and services from sub-suppliers are very significant. Furthermore, when time series are investigated, we identify a shift from direct emissions (e.g. the combustion of diesel in municipal vehicles) to indirect Scope 3 emissions (e.g. the purchase of transportation services from a private company). This outsourcing of activities indicates a necessary shift to complete consumption-based inventories that include all direct and indirect GHG emissions in developing comparable indicators of sustainability. The comparability of municipal CFs is the focus of one of the papers in the thesis. In the paper, we investigate how the CF of all Norwegian municipalities compares to a set of key characteristics. The main finding here is that the CF is highly dependent on both municipal wealth and municipal size. Small and wealthy municipalities tend to have a significantly higher CF per capita relating to the

  8. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  9. Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

    Directory of Open Access Journals (Sweden)

    Yi-Xuan Wang

    2017-05-01

    Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

  10. Clinical capabilities of graduates of an outcomes-based integrated medical program

    Directory of Open Access Journals (Sweden)

    Scicluna Helen A

    2012-06-01

    Full Text Available Abstract Background The University of New South Wales (UNSW Faculty of Medicine replaced its old content-based curriculum with an innovative new 6-year undergraduate entry outcomes-based integrated program in 2004. This paper is an initial evaluation of the perceived and assessed clinical capabilities of recent graduates of the new outcomes-based integrated medical program compared to benchmarks from traditional content-based or process-based programs. Method Self-perceived capability in a range of clinical tasks and assessment of medical education as preparation for hospital practice were evaluated in recent graduates after 3 months working as junior doctors. Responses of the 2009 graduates of the UNSW’s new outcomes-based integrated medical education program were compared to those of the 2007 graduates of UNSW’s previous content-based program, to published data from other Australian medical schools, and to hospital-based supervisor evaluations of their clinical competence. Results Three months into internship, graduates from UNSW’s new outcomes-based integrated program rated themselves to have good clinical and procedural skills, with ratings that indicated significantly greater capability than graduates of the previous UNSW content-based program. New program graduates rated themselves significantly more prepared for hospital practice in the confidence (reflective practice, prevention (social aspects of health, interpersonal skills (communication, and collaboration (teamwork subscales than old program students, and significantly better or equivalent to published benchmarks of graduates from other Australian medical schools. Clinical supervisors rated new program graduates highly capable for teamwork, reflective practice and communication. Conclusions Medical students from an outcomes-based integrated program graduate with excellent self-rated and supervisor-evaluated capabilities in a range of clinically-relevant outcomes. The program

  11. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  12. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  13. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  14. Implementation outcomes of evidence-based quality improvement for depression in VA community based outpatient clinics

    Directory of Open Access Journals (Sweden)

    Fortney John

    2012-04-01

    Full Text Available Abstract Background Collaborative-care management is an evidence-based practice for improving depression outcomes in primary care. The Department of Veterans Affairs (VA has mandated the implementation of collaborative-care management in its satellite clinics, known as Community Based Outpatient Clinics (CBOCs. However, the organizational characteristics of CBOCs present added challenges to implementation. The objective of this study was to evaluate the effectiveness of evidence-based quality improvement (EBQI as a strategy to facilitate the adoption of collaborative-care management in CBOCs. Methods This nonrandomized, small-scale, multisite evaluation of EBQI was conducted at three VA Medical Centers and 11 of their affiliated CBOCs. The Plan phase of the EBQI process involved the localized tailoring of the collaborative-care management program to each CBOC. Researchers ensured that the adaptations were evidence based. Clinical and administrative staff were responsible for adapting the collaborative-care management program for local needs, priorities, preferences and resources. Plan-Do-Study-Act cycles were used to refine the program over time. The evaluation was based on the RE-AIM (Reach, Effectiveness, Adoption, Implementation, Maintenance Framework and used data from multiple sources: administrative records, web-based decision-support systems, surveys, and key-informant interviews. Results Adoption: 69.0% (58/84 of primary care providers referred patients to the program. Reach: 9.0% (298/3,296 of primary care patients diagnosed with depression who were not already receiving specialty care were enrolled in the program. Fidelity: During baseline care manager encounters, education/activation was provided to 100% (298/298 of patients, barriers were assessed and addressed for 100% (298/298 of patients, and depression severity was monitored for 100% (298/298 of patients. Less than half (42.5%, 681/1603 of follow-up encounters during the acute

  15. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    Science.gov (United States)

    1990-08-01

    was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs

  16. A 3D finite-strain-based constitutive model for shape memory alloys accounting for thermomechanical coupling and martensite reorientation

    Science.gov (United States)

    Wang, Jun; Moumni, Ziad; Zhang, Weihong; Xu, Yingjie; Zaki, Wael

    2017-06-01

    The paper presents a finite-strain constitutive model for shape memory alloys (SMAs) that accounts for thermomechanical coupling and martensite reorientation. The finite-strain formulation is based on a two-tier, multiplicative decomposition of the deformation gradient into thermal, elastic, and inelastic parts, where the inelastic deformation is further split into phase transformation and martensite reorientation components. A time-discrete formulation of the constitutive equations is proposed and a numerical integration algorithm is presented featuring proper symmetrization of the tensor variables and explicit formulation of the material and spatial tangent operators involved. The algorithm is used for finite element analysis of SMA components subjected to various loading conditions, including uniaxial, non-proportional, isothermal and adiabatic loading cases. The analysis is carried out using the FEA software Abaqus by means of a user-defined material subroutine, which is then utilized to simulate a SMA archwire undergoing large strains and rotations.

  17. A national-scale remote sensing-based methodology for quantifying tidal marsh biomass to support "Blue Carbon" accounting

    Science.gov (United States)

    Byrd, K. B.; Ballanti, L.; Nguyen, D.; Simard, M.; Thomas, N.; Windham-Myers, L.; Castaneda, E.; Kroeger, K. D.; Gonneea, M. E.; O'Keefe Suttles, J.; Megonigal, P.; Troxler, T.; Schile, L. M.; Davis, M.; Woo, I.

    2016-12-01

    According to 2013 IPCC Wetlands Supplement guidelines, tidal marsh Tier 2 or Tier 3 accounting must include aboveground biomass carbon stock changes. To support this need, we are using free satellite and aerial imagery to develop a national scale, consistent remote sensing-based methodology for quantifying tidal marsh aboveground biomass. We are determining the extent to which additional satellite data will increase the accuracy of this "blue carbon" accounting. Working in 6 U.S. estuaries (Cape Cod, MA, Chesapeake Bay, MD, Everglades, FL, Mississippi Delta, LA, San Francisco Bay, CA, and Puget Sound, WA), we built a tidal marsh biomass dataset (n=2404). Landsat reflectance data were matched spatially and temporally with field plots using Google Earth Engine. We quantified percent cover of green vegetation, non-vegetation, and open water in Landsat pixels using segmentation of 1m National Agriculture Imagery Program aerial imagery. Sentinel-1A C-band backscatter data were used in Chesapeake, Mississippi Delta and Puget Sound. We tested multiple Landsat vegetation indices and Sentinel backscatter metrics in 30m scale biomass linear regression models by region. Scaling biomass by fraction green vegetation significantly improved biomass estimation (e.g. Cape Cod: R2 = 0.06 vs. R2 = 0.60, n=28). The best vegetation indices differed by region, though indices based on the shortwave infrared-1 and red bands were most predictive in the Everglades and the Mississippi Delta, while the soil adjusted vegetation index was most predictive in Puget Sound and Chesapeake. Backscatter metrics significantly improved model predictions over vegetation indices alone; consistently across regions, the most significant metric was the range in backscatter values within the green vegetation segment of the Landsat pixel (e.g. Mississippi Delta: R2 = 0.47 vs. R2 = 0.59, n=15). Results support using remote sensing of biomass stock change to estimate greenhouse gas emission factors in tidal

  18. Does an outcome-based approach to continuing medical education improve physicians' competences in rational prescribing?

    Science.gov (United States)

    Esmaily, Hamideh M; Savage, Carl; Vahidi, Rezagoli; Amini, Abolghasem; Dastgiri, Saeed; Hult, Hakan; Dahlgren, Lars Owe; Wahlstrom, Rolf

    2009-11-01

    Continuing medical education (CME) is compulsory in Iran, and traditionally it is lecture-based, which is mostly not successful. Outcome-based education has been proposed for CME programs. To evaluate the effectiveness of an outcome-based educational intervention with a new approach based on outcomes and aligned teaching methods, on knowledge and skills of general physicians (GPs) working in primary care compared with a concurrent CME program in the field of "Rational prescribing". The method used was cluster randomized controlled design. All GPs working in six cities in one province in Iran were invited to participate. The cities were matched and randomly divided into an intervention arm for education on rational prescribing with an outcome-based approach, and a control arm for a traditional program on the same topic. Knowledge and skills were assessed using a pre- and post-test, including case scenarios. In total, 112 GPs participated. There were significant improvements in knowledge and prescribing skills after the training in the intervention arm as well as in comparison with the changes in the control arm. The overall intervention effect was 26 percentage units. The introduction of an outcome-based approach in CME appears to be effective when creating programs to improve GPs' knowledge and skills.

  19. The Role of Bioeconomy Sectors and Natural Resources in EU Economies: A Social Accounting Matrix-Based Analysis Approach

    Directory of Open Access Journals (Sweden)

    Patricia D. Fuentes-Saguar

    2017-12-01

    Full Text Available The bio-based economy will be crucial in achieving a sustainable development, covering all ranges of natural resources. In this sense, it is very relevant to analyze the economic links between the bioeconomic sectors and the rest of the economy, determining their total and decomposed impact on economic growth. One of the major problems in carrying out this analysis is the lack of information and complete databases that allow analysis of the bioeconomy and its effects on other economic activities. To overcome this issue, disaggregated social accounting matrices have been obtained for the highly bio-based sectors of the 28 European Union member states. Using this complex database, a linear multiplier analysis shows the future key role of bio-based sectors in boosting economic development in the EU. Results show that the bioeconomy has not yet unleashed its full potential in terms of output and job creation. Thus, output and employment multipliers show that many sectors related to the bioeconomy are still underperforming compared to the EU average, particularly those with higher value added; although, they are still crucial sectors for the wealth creation.

  20. Ensemble-based flash-flood modelling: Taking into account hydrodynamic parameters and initial soil moisture uncertainties

    Science.gov (United States)

    Edouard, Simon; Vincendon, Béatrice; Ducrocq, Véronique

    2018-05-01

    Intense precipitation events in the Mediterranean often lead to devastating flash floods (FF). FF modelling is affected by several kinds of uncertainties and Hydrological Ensemble Prediction Systems (HEPS) are designed to take those uncertainties into account. The major source of uncertainty comes from rainfall forcing and convective-scale meteorological ensemble prediction systems can manage it for forecasting purpose. But other sources are related to the hydrological modelling part of the HEPS. This study focuses on the uncertainties arising from the hydrological model parameters and initial soil moisture with aim to design an ensemble-based version of an hydrological model dedicated to Mediterranean fast responding rivers simulations, the ISBA-TOP coupled system. The first step consists in identifying the parameters that have the strongest influence on FF simulations by assuming perfect precipitation. A sensitivity study is carried out first using a synthetic framework and then for several real events and several catchments. Perturbation methods varying the most sensitive parameters as well as initial soil moisture allow designing an ensemble-based version of ISBA-TOP. The first results of this system on some real events are presented. The direct perspective of this work will be to drive this ensemble-based version with the members of a convective-scale meteorological ensemble prediction system to design a complete HEPS for FF forecasting.

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

    Science.gov (United States)

    Tylutki, Zofia; Mendyk, Aleksander; Polak, Sebastian

    2018-04-01

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

  2. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  3. Long-term effect of fee-for-service-based reimbursement cuts on processes and outcomes of care for stroke: interrupted time-series study from Taiwan.

    Science.gov (United States)

    Tung, Yu-Chi; Chang, Guann-Ming; Cheng, Shou-Hsia

    2015-01-01

    As healthcare spending continues to increase, reimbursement cuts have become 1 type of healthcare reform to contain costs. Little is known about the long-term impact of cuts in reimbursement, especially under a global budget cap with fee-for-service (FFS) reimbursement, on processes and outcomes of care. The FFS-based reimbursement cuts have been implemented since July 2002 in Taiwan. We examined the long-term association of FFS-based reimbursement cuts with trends in processes and outcomes of care for stroke. We analyzed all 411,487 patients with stroke admitted to general acute care hospitals in Taiwan during the period 1997 to 2010 through Taiwan's National Health Insurance Research Database. We used a quasi-experimental design with quarterly measures of healthcare utilization and outcomes and used segmented autoregressive integrated moving average models for the analysis. After accounting for secular trends and other confounders, the implementation of the FFS-based reimbursement cuts was associated with trend changes in computed tomography/magnetic resonance imaging scanning (0.31% per quarter; P=0.013), antiplatelet/anticoagulant use (-0.20% per quarter; Pprocesses and outcomes of care over time. However, the reimbursement cuts from the FFS-based global budget cap are associated with trend changes in processes and outcomes of care for stroke. The FFS-based reimbursement cuts may have long-term positive and negative associations with stroke care. © 2014 American Heart Association, Inc.

  4. Evaluation of an open-access CBT-based Internet program for social anxiety: Patterns of use, retention, and outcomes.

    Science.gov (United States)

    Dryman, M Taylor; McTeague, Lisa M; Olino, Thomas M; Heimberg, Richard G

    2017-10-01

    Internet-delivered cognitive-behavioral therapy (ICBT) has been established as both efficacious and effective in reducing symptoms of social anxiety. However, most research has been conducted in controlled settings, and little is known regarding the utility of such programs in an open-access format. The present study examined the use, adherence, and effectiveness of Joyable, an open-access, Internet-delivered, coach-supported CBT-based intervention for social anxiety. Participants were 3,384 registered users (Mage [SD] = 29.82 [7.89]; 54% male) that created an account between 2014 and 2016. Characteristics of use, factors related to attrition and adherence, and within-group outcomes were examined. The primary outcome measure was the Social Phobia Inventory. On average, participants remained in the program for 81.02 days (SD = 60.50), during which they completed 12.14 activities (SD = 11.09) and 1.53 exposures (SD = 3.18). About half (57%) had contact with a coach. Full adherence to the program was achieved by 16% of participants, a rate higher than previously published open-access studies of ICBT. Social anxiety symptoms were significantly reduced for participants that engaged in the program, with medium within-group effects from baseline through the cognitive restructuring module (d = 0.63-0.76) and large effects from baseline through the exposure module (d = 1.40-1.83). Response rates were high (72%). Exposures and coach contact were significant predictors of retention and outcome. This open-access online CBT-based program is effective in reducing social anxiety symptoms and has the potential to extend Internet-based mental health services to socially anxious individuals unwilling or unable to seek face-to-face evidence-based therapy. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  5. Product and corporate carbon footprint using the compound method based on financial accounts. The case of Osorio wind farms

    International Nuclear Information System (INIS)

    Alvarez, Sergio; Sosa, María; Rubio, Agustín

    2015-01-01

    Highlights: • We applied novel organisation-product-based-life-cycle assessment to Osorio Wind Farms. • This study includes sources, phases and areas previously unreported for the wind power sector. • MC3 assess carbon footprint in a practical and comprehensive manner. • MC3 is suitable for its application in major international projects. - Abstract: The challenge of developing clean and renewable energy sources is becoming ever more urgent. Over the last decade, the concept of carbon footprint has been used to report direct and indirect greenhouse gas emissions and as a support for sustainable consumption decisions. However, the discrepancies in the approaches based on either the product or corporate carbon footprint can seriously hinder its successful implementation. The so-called compound method based on financial accounts is a tiered hybrid method which enables the calculation of both the product and corporate carbon footprint. This work aims to assess this method as a tool for carbon footprint through its implementation in a comprehensive life-cycle assessment of the Osorio Wind Farms in Brazil. The total cumulative life-cycle emissions are 362.455 t CO 2 eq, representing 18.33 gr CO 2 eq per kW h delivered to the Brazilian national power grid. The difference with regard to previous works derives from its broader scope and different assumptions. In this study the comparable value from wind turbine manufacture, transport and construction is 8.42 gr CO 2 eq per kW h, 56% lower than the mean figure reported by Arvesen and Hertwich (2012). This study includes sources, phases and areas previously unreported in the carbon footprint reviews for the wind power sector. We conclude that the compound method based on financial accounts is a practical method that allows the definition of a more comprehensive goal and scope. Its implementation at Osorio Wind Farms demonstrates the method’s suitability for application in major international projects and

  6. Predictors and Moderators of Outcome in Family-Based Treatment for Adolescent Bulimia Nervosa

    Science.gov (United States)

    Le Grange, Daniel; Crosby, Ross D.; Lock, James

    2008-01-01

    The predictors and moderators of treatment outcome for adolescents with bulimia nervosa (BN) are explored among those who participated in family based treatment or individual supportive psychotherapy. It is concluded that family-based treatment of BN may be most effective in those cases with low levels of eating disorder psychopathology.

  7. Population-based treatment and outcomes of Stage I uterine serous carcinoma

    NARCIS (Netherlands)

    Putten, L.J.M. van der; Hoskins, P.; Tinker, A.; Lim, P.; Aquino-Parsons, C.; Kwon, J.S.

    2014-01-01

    OBJECTIVE: Uterine serous carcinoma (USC) is a rare type of endometrial cancer that often recurs in patients with Stage I disease. Our objective was to evaluate treatment and outcomes in Stage I USC in the context of a population-based study. METHODS: This was a population-based retrospective cohort

  8. Web-based depression treatment : Associations of clients' word use with adherence and outcome

    NARCIS (Netherlands)

    Van der Zanden, Rianne; Curie, Keshia; van Londen - Barentsen, Monique|info:eu-repo/dai/nl/072312742; Kramer, Jeannet; Steen, Gerard; Cuijpers, Pim

    Background: The growing number of web-based psychological treatments, based on textual communication, generates a wealth of data that can contribute to knowledge of online and face-to-face treatments. We investigated whether clients' language use predicted treatment outcomes and adherence in Master

  9. EFFECTS OF INQUIRY TRAINING LEARNING MODEL BASED MULTIMEDIA AND MOTIVATION OF PHYSICS STUDENT LEARNING OUTCOMES

    Directory of Open Access Journals (Sweden)

    Hayati .

    2013-06-01

    Full Text Available The objective in this research: (1 Determine a better learning model to improve learning outcomes physics students among learning model Inquiry Training based multimedia and Inquiry Training learning model. (2 Determine the level of motivation to learn in affects physics student learning outcomes. (3 Knowing the interactions between the model of learning and motivation in influencing student learning outcomes. This research is a quasi experimental. The population in this research was all students in class XI SMA Negeri 1 T.P Sunggal Semester I 2012/2013. The sample of this research was consisted of two classes with a sample of 70 peoples who are determined by purposive sampling, the IPA XI-2 as a class experiment using a model-based multimedia learning Training Inquiry as many as 35 peoples and XI IPA-3 as a control class using learning model Inquiry Training 35 peoples. Hypotheses were analyzed using the GLM at significant level of 0.05 using SPSS 17.0 for Windows. Based on data analysis and hypothesis testing conducted found that: (1 Training Inquiry-based multimedia learning model in improving student learning outcomes rather than learning model physics Inquiry Training. (2 The results of studying physics students who have high motivation to learn better than students who have a low learning motivation. (3 From this research there was an interaction between learning model inquiry-based multimedia training and motivation to study on learning outcomes of students.

  10. Ancestry inference using principal component analysis and spatial analysis: a distance-based analysis to account for population substructure.

    Science.gov (United States)

    Byun, Jinyoung; Han, Younghun; Gorlov, Ivan P; Busam, Jonathan A; Seldin, Michael F; Amos, Christopher I

    2017-10-16

    Accurate inference of genetic ancestry is of fundamental interest to many biomedical, forensic, and anthropological research areas. Genetic ancestry memberships may relate to genetic disease risks. In a genome association study, failing to account for differences in genetic ancestry between cases and controls may also lead to false-positive results. Although a number of strategies for inferring and taking into account the confounding effects of genetic ancestry are available, applying them to large studies (tens thousands samples) is challenging. The goal of this study is to develop an approach for inferring genetic ancestry of samples with unknown ancestry among closely related populations and to provide accurate estimates of ancestry for application to large-scale studies. In this study we developed a novel distance-based approach, Ancestry Inference using Principal component analysis and Spatial analysis (AIPS) that incorporates an Inverse Distance Weighted (IDW) interpolation method from spatial analysis to assign individuals to population memberships. We demonstrate the benefits of AIPS in analyzing population substructure, specifically related to the four most commonly used tools EIGENSTRAT, STRUCTURE, fastSTRUCTURE, and ADMIXTURE using genotype data from various intra-European panels and European-Americans. While the aforementioned commonly used tools performed poorly in inferring ancestry from a large number of subpopulations, AIPS accurately distinguished variations between and within subpopulations. Our results show that AIPS can be applied to large-scale data sets to discriminate the modest variability among intra-continental populations as well as for characterizing inter-continental variation. The method we developed will protect against spurious associations when mapping the genetic basis of a disease. Our approach is more accurate and computationally efficient method for inferring genetic ancestry in the large-scale genetic studies.

  11. Effect of diet and physical activity based interventions in pregnancy on gestational weight gain and pregnancy outcomes

    DEFF Research Database (Denmark)

    2017-01-01

    , and pre-existing medical condition; and secondarily on individual complications.Design Systematic review and meta-analysis of individual participant data (IPD). Data sources Major electronic databases from inception to February 2017 without language restrictions.Eligibility criteria for selecting studies...... Randomised trials on diet and physical activity based interventions in pregnancy.Data synthesis Statistical models accounted for clustering of participants within trials and heterogeneity across trials leading to summary mean differences or odds ratios with 95% confidence intervals for the effects overall...... intervention effects across subgroups, for either gestational weight gain or composite outcomes. There was strong evidence that interventions reduced the odds of caesarean section (0.91, 0.83 to 0.99, I2=0%; 32 studies, 11 410 women), but not for other individual complications in IPD meta-analysis. When IPD...

  12. Covariance-based synaptic plasticity in an attractor network model accounts for fast adaptation in free operant learning.

    Science.gov (United States)

    Neiman, Tal; Loewenstein, Yonatan

    2013-01-23

    In free operant experiments, subjects alternate at will between targets that yield rewards stochastically. Behavior in these experiments is typically characterized by (1) an exponential distribution of stay durations, (2) matching of the relative time spent at a target to its relative share of the total number of rewards, and (3) adaptation after a change in the reward rates that can be very fast. The neural mechanism underlying these regularities is largely unknown. Moreover, current decision-making neural network models typically aim at explaining behavior in discrete-time experiments in which a single decision is made once in every trial, making these models hard to extend to the more natural case of free operant decisions. Here we show that a model based on attractor dynamics, in which transitions are induced by noise and preference is formed via covariance-based synaptic plasticity, can account for the characteristics of behavior in free operant experiments. We compare a specific instance of such a model, in which two recurrently excited populations of neurons compete for higher activity, to the behavior of rats responding on two levers for rewarding brain stimulation on a concurrent variable interval reward schedule (Gallistel et al., 2001). We show that the model is consistent with the rats' behavior, and in particular, with the observed fast adaptation to matching behavior. Further, we show that the neural model can be reduced to a behavioral model, and we use this model to deduce a novel "conservation law," which is consistent with the behavior of the rats.

  13. Applying cost accounting to operating room staffing in otolaryngology: time-driven activity-based costing and outpatient adenotonsillectomy.

    Science.gov (United States)

    Balakrishnan, Karthik; Goico, Brian; Arjmand, Ellis M

    2015-04-01

    (1) To describe the application of a detailed cost-accounting method (time-driven activity-cased costing) to operating room personnel costs, avoiding the proxy use of hospital and provider charges. (2) To model potential cost efficiencies using different staffing models with the case study of outpatient adenotonsillectomy. Prospective cost analysis case study. Tertiary pediatric hospital. All otolaryngology providers and otolaryngology operating room staff at our institution. Time-driven activity-based costing demonstrated precise per-case and per-minute calculation of personnel costs. We identified several areas of unused personnel capacity in a basic staffing model. Per-case personnel costs decreased by 23.2% by allowing a surgeon to run 2 operating rooms, despite doubling all other staff. Further cost reductions up to a total of 26.4% were predicted with additional staffing rearrangements. Time-driven activity-based costing allows detailed understanding of not only personnel costs but also how personnel time is used. This in turn allows testing of alternative staffing models to decrease unused personnel capacity and increase efficiency. © American Academy of Otolaryngology—Head and Neck Surgery Foundation 2015.

  14. The Adverse Effect of Spasticity on 3-Month Poststroke Outcome Using a Population-Based Model

    Directory of Open Access Journals (Sweden)

    S. R. Belagaje

    2014-01-01

    Full Text Available Several devices and medications have been used to address poststroke spasticity. Yet, spasticity’s impact on outcomes remains controversial. Using data from a cohort of 460 ischemic stroke patients, we previously published a validated multivariable regression model for predicting 3-month modified Rankin Score (mRS as an indicator of functional outcome. Here, we tested whether including spasticity improved model fit and estimated the effect spasticity had on the outcome. Spasticity was defined by a positive response to the question “Did you have spasticity following your stroke?” on direct interview at 3 months from stroke onset. Patients who had expired by 90 days (n=30 or did not have spasticity data available (n=102 were excluded. Spasticity affected the 3-month functional status (β=0.420, 95 CI=0.194 to 0.645 after accounting for age, diabetes, leukoaraiosis, and retrospective NIHSS. Using spasticity as a covariable, the model’s R2 changed from 0.599 to 0.622. In our model, the presence of spasticity in the cohort was associated with a worsened 3-month mRS by an average of 0.4 after adjusting for known covariables. This significant adverse effect on functional outcomes adds predictive value beyond previously established factors.

  15. Psychosocial outcomes in adult men born with hypospadias: A register-based study.

    Directory of Open Access Journals (Sweden)

    Anna Skarin Nordenvall

    Full Text Available In this nationwide matched cohort study, we have investigated whether being born with hypospadias affect subsequent psychosocial outcomes in adulthood. We analyzed prospectively collected data from national Swedish registers. Data on the diagnoses were collected from the National Patient Register and the Medical Birth Register. Data on psychosocial outcomes such as educational and income level, marital status and disability pension were collected from Statistics Sweden. The effects of covariates, such as age, county of birth, presence of other malformations and psychiatric illness, were taken into account. The associations between hypospadias and psychosocial outcomes were calculated using conditional logistic regression and expressed as odds ratios (OR and 95% confidence intervals (CI. We included 4378 men diagnosed with hypospadias, born between 1969 and 1993 in Sweden. Patients with hypospadias were matched with unaffected men by year of birth and birth county. We did not detect any differences in educational or income level. The probability of entering marriage (OR 1.02, 95% CI 0.90-1.14 did not differ, regardless of phenotype. We did, however, detect a 40% increased probability of receiving a disability pension, (OR 1.39, 95% CI 1.20-1.61. In conclusion, men born with hypospadias in Sweden do not differ from unaffected men with respect to the majority of psychosocial outcomes studied. They are, however, at increased risk of receiving a disability pension, which motivates further investigations.

  16. Effect of Manager’s Role in Performance Based Pay on Employee Outcomes

    Directory of Open Access Journals (Sweden)

    Azman, I

    2014-12-01

    Full Text Available According to the recent literature pertaining on Islamic based organizational compensation, performance based pay consists of two essential features: communication and performance appraisal. Recent studies in this field highlights that the ability of managers to appropriately communicate pay information and appraise employee performance may have a significant impact on employee outcomes, especially job satisfaction and organizational commitment. Therefore, this study was undertaken to assess the relationship between manager’s role in performance based pay and employee outcomes using self-administered questionnaires collected from employees at a district council in Peninsular Malaysia. The outcomes of the SmartPLS path model analysis showed that pay communication does not act as an important determinant of job satisfaction, but performance appraisal does act as an important determinant of job satisfaction. Conversely, pay communication and performance appraisal act as important determinants of organizational commitment. In addition, this study provides discussion, implications and conclusion

  17. SCIRehab uses practice-based evidence methodology to associate patient and treatment characteristics with outcomes.

    Science.gov (United States)

    Whiteneck, Gale G; Gassaway, Julie

    2013-04-01

    To describe the application of practice-based evidence (PBE) methodology to spinal cord injury (SCI) rehabilitation in the SCIRehab study, and to summarize associations of patient characteristics and treatment interventions to outcomes. Prospective observational study. Six SCI rehabilitation centers. Patients with traumatic SCI (N=1376) admitted for first rehabilitation. Not applicable. FIM and residence at discharge, and FIM, residence, Craig Handicap Assessment and Reporting Technique, work/school status, Patient Health Questionnaire-9, Diener Satisfaction with Life Scale, rehospitalization, and presence of pressure ulcers at 1 year postinjury. Patient demographic and injury characteristics explained significant variation in rehabilitation outcomes, particularly functional outcomes. Regression modeling also identified a large number of significant associations with outcomes when total time in each discipline was modeled and when models were developed for each discipline, examining time spent in the many specific interventions provided by each discipline. The application of PBE methodology in the SCIRehab study provided extensive information about the process of inpatient SCI rehabilitation. While patient demographic and injury characteristics explain substantial variation in rehabilitation outcomes, particularly functional outcomes, significant relations also were found between the type and quantity of treatment interventions delivered by each rehabilitation discipline and a broad range of outcomes. Copyright © 2013 American Congress of Rehabilitation Medicine. Published by Elsevier Inc. All rights reserved.

  18. Problem- and case-based learning in science: an introduction to distinctions, values, and outcomes.

    Science.gov (United States)

    Allchin, Douglas

    2013-01-01

    Case-based learning and problem-based learning have demonstrated great promise in reforming science education. Yet an instructor, in newly considering this suite of interrelated pedagogical strategies, faces a number of important instructional choices. Different features and their related values and learning outcomes are profiled here, including: the level of student autonomy; instructional focus on content, skills development, or nature-of-science understanding; the role of history, or known outcomes; scope, clarity, and authenticity of problems provided to students; extent of collaboration; complexity, in terms of number of interpretive perspectives; and, perhaps most importantly, the role of applying versus generating knowledge.

  19. Cultural effects on the association between election outcomes and face-based trait inferences.

    Directory of Open Access Journals (Sweden)

    Chujun Lin

    Full Text Available How competent a politician looks, as assessed in the laboratory, is correlated with whether the politician wins in real elections. This finding has led many to investigate whether the association between candidate appearances and election outcomes transcends cultures. However, these studies have largely focused on European countries and Caucasian candidates. To the best of our knowledge, there are only four cross-cultural studies that have directly investigated how face-based trait inferences correlate with election outcomes across Caucasian and Asian cultures. These prior studies have provided some initial evidence regarding cultural differences, but methodological problems and inconsistent findings have complicated our understanding of how culture mediates the effects of candidate appearances on election outcomes. Additionally, these four past studies have focused on positive traits, with a relative neglect of negative traits, resulting in an incomplete picture of how culture may impact a broader range of trait inferences. To study Caucasian-Asian cultural effects with a more balanced experimental design, and to explore a more complete profile of traits, here we compared how Caucasian and Korean participants' inferences of positive and negative traits correlated with U.S. and Korean election outcomes. Contrary to previous reports, we found that inferences of competence (made by participants from both cultures correlated with both U.S. and Korean election outcomes. Inferences of open-mindedness and threat, two traits neglected in previous cross-cultural studies, were correlated with Korean but not U.S. election outcomes. This differential effect was found in trait judgments made by both Caucasian and Korean participants. Interestingly, the faster the participants made face-based trait inferences, the more strongly those inferences were correlated with real election outcomes. These findings provide new insights into cultural effects and the

  20. Cultural effects on the association between election outcomes and face-based trait inferences.

    Science.gov (United States)

    Lin, Chujun; Adolphs, Ralph; Alvarez, R Michael

    2017-01-01

    How competent a politician looks, as assessed in the laboratory, is correlated with whether the politician wins in real elections. This finding has led many to investigate whether the association between candidate appearances and election outcomes transcends cultures. However, these studies have largely focused on European countries and Caucasian candidates. To the best of our knowledge, there are only four cross-cultural studies that have directly investigated how face-based trait inferences correlate with election outcomes across Caucasian and Asian cultures. These prior studies have provided some initial evidence regarding cultural differences, but methodological problems and inconsistent findings have complicated our understanding of how culture mediates the effects of candidate appearances on election outcomes. Additionally, these four past studies have focused on positive traits, with a relative neglect of negative traits, resulting in an incomplete picture of how culture may impact a broader range of trait inferences. To study Caucasian-Asian cultural effects with a more balanced experimental design, and to explore a more complete profile of traits, here we compared how Caucasian and Korean participants' inferences of positive and negative traits correlated with U.S. and Korean election outcomes. Contrary to previous reports, we found that inferences of competence (made by participants from both cultures) correlated with both U.S. and Korean election outcomes. Inferences of open-mindedness and threat, two traits neglected in previous cross-cultural studies, were correlated with Korean but not U.S. election outcomes. This differential effect was found in trait judgments made by both Caucasian and Korean participants. Interestingly, the faster the participants made face-based trait inferences, the more strongly those inferences were correlated with real election outcomes. These findings provide new insights into cultural effects and the difficult question of

  1. Cultural effects on the association between election outcomes and face-based trait inferences

    Science.gov (United States)

    Adolphs, Ralph; Alvarez, R. Michael

    2017-01-01

    How competent a politician looks, as assessed in the laboratory, is correlated with whether the politician wins in real elections. This finding has led many to investigate whether the association between candidate appearances and election outcomes transcends cultures. However, these studies have largely focused on European countries and Caucasian candidates. To the best of our knowledge, there are only four cross-cultural studies that have directly investigated how face-based trait inferences correlate with election outcomes across Caucasian and Asian cultures. These prior studies have provided some initial evidence regarding cultural differences, but methodological problems and inconsistent findings have complicated our understanding of how culture mediates the effects of candidate appearances on election outcomes. Additionally, these four past studies have focused on positive traits, with a relative neglect of negative traits, resulting in an incomplete picture of how culture may impact a broader range of trait inferences. To study Caucasian-Asian cultural effects with a more balanced experimental design, and to explore a more complete profile of traits, here we compared how Caucasian and Korean participants’ inferences of positive and negative traits correlated with U.S. and Korean election outcomes. Contrary to previous reports, we found that inferences of competence (made by participants from both cultures) correlated with both U.S. and Korean election outcomes. Inferences of open-mindedness and threat, two traits neglected in previous cross-cultural studies, were correlated with Korean but not U.S. election outcomes. This differential effect was found in trait judgments made by both Caucasian and Korean participants. Interestingly, the faster the participants made face-based trait inferences, the more strongly those inferences were correlated with real election outcomes. These findings provide new insights into cultural effects and the difficult question of

  2. [Cost of intensive care in a German hospital: cost-unit accounting based on the InEK matrix].

    Science.gov (United States)

    Martin, J; Neurohr, C; Bauer, M; Weiss, M; Schleppers, A

    2008-05-01

    The aim of this study was to determine the actual cost per intensive care unit (ICU) day in Germany based on routine data from an electronic patient data management system as well as analysis of cost-driving factors. A differentiation between days with and without mechanical ventilation was performed. On the ICU of a German focused-care hospital (896 beds, 12 anesthesiology ICU beds), cost per treatment day was calculated with or without mechanical ventilation from the perspective of the hospital. Costs were derived retrospectively with respect to the period between January and October 2006 by cost-unit accounting based on routine data collected from the ICU patients. Patients with a length of stay of at least 2 days on the ICU were included. Demographic, clinical and economical data were analyzed for patient characterization. Data of 407 patients (217 male and 190 female) were included in the analysis, of which 159 patients (100 male, 59 female) were completely or partially mechanically ventilated. The mean simplified acute physiology (SAPS) II score at the onset of ICU stay was 28.2. Average cost per ICU day was 1,265 EUR and costs for ICU days with and without mechanical ventilation amounted to 1,426 EUR and 1,145 EUR, respectively. Personnel costs (50%) showed the largest cost share followed by drugs plus medicinal products (18%) and infrastructure (16%). For the first time, a cost analysis of intensive care in Germany was performed with routine data based on the matrix of the institute for reimbursement in hospitals (InEK). The results revealed a higher resource use on the ICU than previously expected. The large share of personnel costs on the ICU was evident but is comparable to other medical departments in the hospital. The need for mechanical ventilation increases the daily costs of resources by approximately 25%.

  3. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  4. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  5. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  6. Monitoring and evaluation of sport-based HIV/AIDS awareness programmes: Strengthening outcome indicators

    Directory of Open Access Journals (Sweden)

    Elma Nelisiwe Maleka

    2017-01-01

    Full Text Available There are number of Non-Governmental Organisations (NGOs in South Africa that use sport as a tool to respond to Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS, however, little is reported about the outcomes and impact of these programmes. The aim of this study is to contribute to a generic monitoring and evaluation framework by improving the options for the use of outcome indicators of sport-based HIV/AIDS awareness programmes of selected NGOs in South Africa. A qualitative method study was carried out with seven employees of five selected NGOs that integrate sport to deliver HIV/AIDS programmes in South Africa. The study further involved six specialists/experts involved in the field of HIV/AIDS and an official from Sport Recreation South Africa (SRSA. Multiple data collection instruments including desktop review, narrative systematic review, document analysis, one-on-one interviews and focus group interview were used to collect information on outcomes and indicators for sport-based HIV/AIDS awareness programmes. The information was classified according to the determinants of HIV/AIDS. The overall findings revealed that the sport-based HIV/AIDS awareness programmes of five selected NGOs examined in this study focus on similar HIV prevention messages within the key priorities highlighted in the current National Strategic Plan for HIV/AIDS, STIs and TB of South Africa. However, monitoring and evaluating outcomes of sport-based HIV/AIDS programmes of the selected NGOs remains a challenge. A need exists for the improvement of the outcome statements and indicators for their sport-based HIV/AIDS awareness programmes. This study proposed a total of 51 generic outcome indicators focusing on measuring change in the knowledge of HIV/AIDS and change in attitude and intention towards HIV risk behaviours. In addition, this study further proposed a total of eight generic outcome indicators to measure predictors of HIV risk behaviour

  7. Monitoring and evaluation of sport-based HIV/AIDS awareness programmes: Strengthening outcome indicators.

    Science.gov (United States)

    Maleka, Elma Nelisiwe

    2017-12-01

    There are number of Non-Governmental Organisations (NGOs) in South Africa that use sport as a tool to respond to Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS), however, little is reported about the outcomes and impact of these programmes. The aim of this study is to contribute to a generic monitoring and evaluation framework by improving the options for the use of outcome indicators of sport-based HIV/AIDS awareness programmes of selected NGOs in South Africa. A qualitative method study was carried out with seven employees of five selected NGOs that integrate sport to deliver HIV/AIDS programmes in South Africa. The study further involved six specialists/experts involved in the field of HIV/AIDS and an official from Sport Recreation South Africa (SRSA). Multiple data collection instruments including desktop review, narrative systematic review, document analysis, one-on-one interviews and focus group interview were used to collect information on outcomes and indicators for sport-based HIV/AIDS awareness programmes. The information was classified according to the determinants of HIV/AIDS. The overall findings revealed that the sport-based HIV/AIDS awareness programmes of five selected NGOs examined in this study focus on similar HIV prevention messages within the key priorities highlighted in the current National Strategic Plan for HIV/AIDS, STIs and TB of South Africa. However, monitoring and evaluating outcomes of sport-based HIV/AIDS programmes of the selected NGOs remains a challenge. A need exists for the improvement of the outcome statements and indicators for their sport-based HIV/AIDS awareness programmes. This study proposed a total of 51 generic outcome indicators focusing on measuring change in the knowledge of HIV/AIDS and change in attitude and intention towards HIV risk behaviours. In addition, this study further proposed a total of eight generic outcome indicators to measure predictors of HIV risk behaviour. The selected

  8. Positioning of Emotional Intelligence Skills within the Overall Skillset of Practice-Based Accountants: Employer and Graduate Requirements

    Science.gov (United States)

    Coady, Peggy; Byrne, Seán; Casey, John

    2018-01-01

    This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

  9. Assessing the Success of a Discipline-Based Communication Skills Development and Enhancement Program in a Graduate Accounting Course

    Science.gov (United States)

    Barratt, Catherine; Hanlon, Dean; Rankin, Michaela

    2011-01-01

    In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

  10. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  11. Impact of barbecued meat consumed in pregnancy on birth outcomes accounting for personal prenatal exposure to airborne polycyclic aromatic hydrocarbons: Birth cohort study in Poland.

    Science.gov (United States)

    Jedrychowski, Wieslaw; Perera, Frederica P; Tang, Deliang; Stigter, Laura; Mroz, Elzbieta; Flak, Elzbieta; Spengler, John; Budzyn-Mrozek, Dorota; Kaim, Irena; Jacek, Ryszard

    2012-04-01

    We previously reported an association between prenatal exposure to airborne polycyclic aromatic hydrocarbons (PAH) and lower birth weight, birth length, and head circumference. The main goal of the present analysis was to assess the possible impact of coexposure to PAH-containing barbecued meat consumed during pregnancy on birth outcomes. The birth cohort consisted of 432 pregnant women who gave birth at term (>36 wk of gestation). Only non-smoking women with singleton pregnancies, 18-35 y of age, and who were free from chronic diseases such as diabetes and hypertension, were included in the study. Detailed information on diet over pregnancy was collected through interviews and the measurement of exposure to airborne PAHs was carried out by personal air monitoring during the second trimester of pregnancy. The effect of barbecued meat consumption on birth outcomes (birth weight, length, and head circumference at birth) was adjusted in multiple linear regression models for potential confounding factors such as prenatal exposure to airborne PAHs, child's sex, gestational age, parity, size of mother (maternal prepregnancy weight, weight gain in pregnancy), and prenatal environmental tobacco smoke. The multivariable regression model showed a significant deficit in birth weight associated with barbecued meat consumption in pregnancy (coeff = -106.0 g; 95%CI: -293.3, -35.8). The effect of exposure to airborne PAHs was about the same magnitude order (coeff. = -164.6 g; 95%CI: -172.3, -34.7). Combined effect of both sources of exposure amounted to birth weight deficit of 214.3 g (95%CI: -419.0, -9.6). Regression models performed for birth length and head circumference showed similar trends but the estimated effects were of borderline significance level. As the intake of barbecued meat did not affect the duration of pregnancy, the reduced birth weight could not have been mediated by a shortened gestation period. In conclusion, the study results provided epidemiologic

  12. Implications of shale gas exploitation for UK climate change targets under a production-based accounting system.

    Science.gov (United States)

    Turk, J.; Reay, D.; Haszeldine, S.

    2017-12-01

    The shale gas boom in the USA has seemingly decreased the greenhouse gas intensity of electricity generation in the USA over the last decade. The United Kingdom is supporting its own shale gas industry to increase its own domestic energy supply. The UK's climate change policy is underpinned by defined national carbon budgets periods. The UK has met Carbon Budget 1 (2008 - 2012) and is likely to meet the second and third carbon budgets (2013 - 2022). There is a projected shortcoming in the fourth carbon budget (2023 - 2027). This shortfall may be increased as the UK pursues a domestic shale gas industry. Under the current production-based GHG accounting system, the UK is incentivized to import natural gas rather than produce it domestically. If the projected gas supply were to be met by UK shale gas, we project additional greenhouse gas emissions which would need to be accommodated during Carbon Budget periods 3 - 6. Additionally, natural gas electricity generation will contribute to sustaining grid electricity emissions during the same time period within the traded European Union emissions cap.

  13. Priority setting in HIV/AIDS control in West Java Indonesia: an evaluation based on the accountability for reasonableness framework.

    Science.gov (United States)

    Tromp, Noor; Prawiranegara, Rozar; Subhan Riparev, Harris; Siregar, Adiatma; Sunjaya, Deni; Baltussen, Rob

    2015-04-01

    Indonesia has insufficient resources to adequately respond to the HIV/AIDS epidemic, and thus faces a great challenge in prioritizing interventions. In many countries, such priority setting processes are typically ad hoc and not transparent leading to unfair decisions. Here, we evaluated the priority setting process in HIV/AIDS control in West Java province against the four conditions of the accountability for reasonableness (A4R) framework: relevance, publicity, appeals and revision, and enforcement. We reviewed government documents and conducted semi-structured qualitative interviews based on the A4R framework with 22 participants of the 5-year HIV/AIDS strategy development for 2008-13 (West Java province) and 2007-11 (Bandung). We found that criteria for priority setting were used implicitly and that the strategies included a wide range of programmes. Many stakeholders were involved in the process but their contribution could be improved and particularly the public and people living with HIV/AIDS could be better engaged. The use of appeal and publicity mechanisms could be more transparent and formally stated. Public regulations are not yet installed to ensure fair priority setting. To increase fairness in HIV/AIDS priority setting, West Java should make improvements on all four conditions of the A4R framework. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014; all rights reserved.

  14. ENVIRONMENTAL LEARNING APPROACHES IN IMPROVING LEARNING OUTCOMES IN ACID-BASE SUBJECT

    Directory of Open Access Journals (Sweden)

    Rachmat Sahputra

    2016-03-01

    Full Text Available Learning in the understanding of acid-base chemistry in schools needs to be improved so research to determine differences in learning outcomes between students taught using environmental approaches and methods lectures in class XI SMA on acid-base subject needs to be done. In this study, using a quasi-experimental method using a data collection tool achievement test essay form. The test statistic results of the post-test learning has been obtained Asymp value. Sig (2-tailed 0,026 that showed the differences between students' learning outcomes with a control experimental class with effect size of 0.63 or much influence difference with the percentage 23.57% which indicated that the learning environment approach can improve learning outcomes of high school students.

  15. ADMINISTRATOR’S ROLE IN PERFORMANCE BASED REWARD AS A DETERMINANT OF EMPLOYEE OUTCOMES

    Directory of Open Access Journals (Sweden)

    Azman ISMAIL

    2015-06-01

    Full Text Available According to the recent literature pertaining on workplace compensation program, administrators often play two important roles in planning and implementing performance based reward: communication and performance appraisal. Recent studies in this field highlights that the ability of administrators to appropriately communicate pay information and appraise employee performance may have a significant impact on employee outcomes, especially job satisfaction and organizational commitment. Therefore, this study was conducted to assess the relationship between administrator’s role in performance based reward and employee outcomes using self-administered questionnaires collected from employees at a district council in Malaysia. The outcomes of the SmartPLS path model analysis showed that pay communication does not act as an important determinant of job satisfaction, but performance appraisal does act as an important determinant of job satisfaction. Conversely, both pay communication and performance appraisal act as important determinants of organizational commitment. Hence, discussion, implications and conclusion are elaborated.

  16. Associations between HIV-RNA-based indicators and virological and clinical outcomes

    DEFF Research Database (Denmark)

    Laut, Kamilla G; Shepherd, Leah C; Pedersen, Court

    2016-01-01

    OBJECTIVES: To evaluate and compare the performance of six HIV-RNA-based quality of care indicators for predicting short-term and long-term outcomes. DESIGN: Multinational cohort study. METHODS: We included EuroSIDA patients on antiretroviral therapy (ART) with at least three viral load measureme......OBJECTIVES: To evaluate and compare the performance of six HIV-RNA-based quality of care indicators for predicting short-term and long-term outcomes. DESIGN: Multinational cohort study. METHODS: We included EuroSIDA patients on antiretroviral therapy (ART) with at least three viral load...... measurements after baseline (the latest of 01/01/2001 or entry into EuroSIDA). Using multivariate Poisson regression, we modelled the association between short-term (resistance, triple-class failure) and long-term (all-cause mortality, any AIDS/non-AIDS clinical event) outcomes and the indicators: viraemia...

  17. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  18. Successful recruitment to a study of first-episode psychosis by clinicians: a qualitative account of outcomes and influences on process.

    Science.gov (United States)

    Patterson, Sue; Duhig, Michael; Connell, Melissa; Scott, James

    2014-10-01

    Abstract Background: Strategies proposed to promote recruitment of representative samples to trials and mental health research have focused on researchers external to clinical services. How clinicians approach recruitment as researchers and particularities of recruiting people with first episode of psychosis warrant investigation. To describe recruitment, by clinicians, of people with first-episode psychosis (FEP) and factors influencing process and enrolment. Observational study nested within longitudinal examination of trauma and outcomes for patients experiencing first psychotic episode. Data collected during 20 scheduled meetings of clinicians recruiting from services in Australia. Timely recruitment of 60 young people demonstrates that clinicians can successfully engage patients in research. Success depends on satisfaction of organisational preconditions and clinician motivation grounded in considering the study worthwhile. Pre-selection of participants was informed by judgments about health, insight and quality of the therapeutic alliance. Patients' decisions were influenced by family support, acceptance of diagnosis and altruism. Honoraria had variable effect. Clinicians are well placed to recruit when appropriately supported, and people with FEP are willing to engage in research that fits their personal circumstances. Research should examine the meaning of participation in such studies and ways participation could support recovery.

  19. Health-based audible noise guidelines account for infrasound and low-frequency noise produced by wind turbines.

    Science.gov (United States)

    Berger, Robert G; Ashtiani, Payam; Ollson, Christopher A; Whitfield Aslund, Melissa; McCallum, Lindsay C; Leventhall, Geoff; Knopper, Loren D

    2015-01-01

    Setbacks for wind turbines have been established in many jurisdictions to address potential health concerns associated with audible noise. However, in recent years, it has been suggested that infrasound (IS) and low-frequency noise (LFN) could be responsible for the onset of adverse health effects self-reported by some individuals living in proximity to wind turbines, even when audible noise limits are met. The purpose of this paper was to investigate whether current audible noise-based guidelines for wind turbines account for the protection of human health, given the levels of IS and LFN typically produced by wind turbines. New field measurements of indoor IS and outdoor LFN at locations between 400 and 900 m from the nearest turbine, which were previously underrepresented in the scientific literature, are reported and put into context with existing published works. Our analysis showed that indoor IS levels were below auditory threshold levels while LFN levels at distances >500 m were similar to background LFN levels. A clear contribution to LFN due to wind turbine operation (i.e., measured with turbines on in comparison to with turbines off) was noted at a distance of 480 m. However, this corresponded to an increase in overall audible sound measures as reported in dB(A), supporting the hypothesis that controlling audible sound produced by normally operating wind turbines will also control for LFN. Overall, the available data from this and other studies suggest that health-based audible noise wind turbine siting guidelines provide an effective means to evaluate, monitor, and protect potential receptors from audible noise as well as IS and LFN.

  20. Health-Based Audible Noise Guidelines Account for Infrasound and Low-Frequency Noise Produced by Wind Turbines

    Science.gov (United States)

    Berger, Robert G.; Ashtiani, Payam; Ollson, Christopher A.; Whitfield Aslund, Melissa; McCallum, Lindsay C.; Leventhall, Geoff; Knopper, Loren D.

    2015-01-01

    Setbacks for wind turbines have been established in many jurisdictions to address potential health concerns associated with audible noise. However, in recent years, it has been suggested that infrasound (IS) and low-frequency noise (LFN) could be responsible for the onset of adverse health effects self-reported by some individuals living in proximity to wind turbines, even when audible noise limits are met. The purpose of this paper was to investigate whether current audible noise-based guidelines for wind turbines account for the protection of human health, given the levels of IS and LFN typically produced by wind turbines. New field measurements of indoor IS and outdoor LFN at locations between 400 and 900 m from the nearest turbine, which were previously underrepresented in the scientific literature, are reported and put into context with existing published works. Our analysis showed that indoor IS levels were below auditory threshold levels while LFN levels at distances >500 m were similar to background LFN levels. A clear contribution to LFN due to wind turbine operation (i.e., measured with turbines on in comparison to with turbines off) was noted at a distance of 480 m. However, this corresponded to an increase in overall audible sound measures as reported in dB(A), supporting the hypothesis that controlling audible sound produced by normally operating wind turbines will also control for LFN. Overall, the available data from this and other studies suggest that health-based audible noise wind turbine siting guidelines provide an effective means to evaluate, monitor, and protect potential receptors from audible noise as well as IS and LFN. PMID:25759808

  1. Comparing photon and proton-based hypofractioned SBRT for prostate cancer accounting for robustness and realistic treatment deliverability.

    Science.gov (United States)

    Goddard, Lee C; Brodin, N Patrik; Bodner, William R; Garg, Madhur K; Tomé, Wolfgang A

    2018-05-01

    To investigate whether photon or proton-based stereotactic body radiation therapy (SBRT is the preferred modality for high dose hypofractionation prostate cancer treatment. Achievable dose distributions were compared when uncertainties in target positioning and range uncertainties were appropriately accounted for. 10 patients with prostate cancer previously treated at our institution (Montefiore Medical Center) with photon SBRT using volumetric modulated arc therapy (VMAT) were identified. MRI images fused to the treatment planning CT allowed for accurate target and organ at risk (OAR) delineation. The clinical target volume was defined as the prostate gland plus the proximal seminal vesicles. Critical OARs include the bladder wall, bowel, femoral heads, neurovascular bundle, penile bulb, rectal wall, urethra and urogenital diaphragm. Photon plan robustness was evaluated by simulating 2 mm isotropic setup variations. Comparative proton SBRT plans employing intensity modulated proton therapy (IMPT) were generated using robust optimization. Plan robustness was evaluated by simulating 2 mm setup variations and 3% or 1% Hounsfield unit (HU) calibration uncertainties. Comparable maximum OAR doses are achievable between photon and proton SBRT, however, robust optimization results in higher maximum doses for proton SBRT. Rectal maximum doses are significantly higher for Robust proton SBRT with 1% HU uncertainty compared to photon SBRT (p = 0.03), whereas maximum doses were comparable for bladder wall (p = 0.43), urethra (p = 0.82) and urogenital diaphragm (p = 0.50). Mean doses to bladder and rectal wall are lower for proton SBRT, but higher for neurovascular bundle, urethra and urogenital diaphragm due to increased lateral scatter. Similar target conformality is achieved, albeit with slightly larger treated volume ratios for proton SBRT, >1.4 compared to 1.2 for photon SBRT. Similar treatment plans can be generated with IMPT compared to VMAT in terms of

  2. A model-based correction for outcome reporting bias in meta-analysis.

    Science.gov (United States)

    Copas, John; Dwan, Kerry; Kirkham, Jamie; Williamson, Paula

    2014-04-01

    It is often suspected (or known) that outcomes published in medical trials are selectively reported. A systematic review for a particular outcome of interest can only include studies where that outcome was reported and so may omit, for example, a study that has considered several outcome measures but only reports those giving significant results. Using the methodology of the Outcome Reporting Bias (ORB) in Trials study of (Kirkham and others, 2010. The impact of outcome reporting bias in randomised controlled trials on a cohort of systematic reviews. British Medical Journal 340, c365), we suggest a likelihood-based model for estimating the effect of ORB on confidence intervals and p-values in meta-analysis. Correcting for bias has the effect of moving estimated treatment effects toward the null and hence more cautious assessments of significance. The bias can be very substantial, sometimes sufficient to completely overturn previous claims of significance. We re-analyze two contrasting examples, and derive a simple fixed effects approximation that can be used to give an initial estimate of the effect of ORB in practice.

  3. Queue-based modelling and detection of parameters involved in stroke outcome

    DEFF Research Database (Denmark)

    Vilic, Adnan; Petersen, John Asger; Wienecke, Troels

    2017-01-01

    We designed a queue-based model, and investigated which parameters are of importance when predicting stroke outcome. Medical record forms have been collected for 57 ischemic stroke patients, including medical history and vital sign measurement along with neurological scores for the first twenty...

  4. Development of Prototype Outcomes-Based Training Modules for Aesthetic Dentistry

    Science.gov (United States)

    Andres, Maricar Joy T.; Borabo, Milagros L.

    2015-01-01

    The objective of the study is to know the essential components of Aesthetic Dentistry that will be a basis for prototype Outcomes-based training modules. Using a 5-point Likert scale, the researcher-made questionnaire assessed the different elements of Aesthetic Dentistry which are needed in the designing of the training module, the manner of…

  5. The inception phase of a case study of outcomes - based education ...

    African Journals Online (AJOL)

    The case study involves a dynamic interaction between a university lecturer, playing the role of 'outside facilitator', and the History and Geography teachers at two independent schools. The article describes how teachers in a given context respond to outcomes-based education assessment policy, and the tools and ...

  6. Improving Teachers' Knowledge of Functional Assessment-Based Interventions: Outcomes of a Professional Development Series

    Science.gov (United States)

    Lane, Kathleen Lynne; Oakes, Wendy Peia; Powers, Lisa; Diebold, Tricia; Germer, Kathryn; Common, Eric A.; Brunsting, Nelson

    2015-01-01

    This paper provides outcomes of a study examining the effectiveness of a year-long professional development training series designed to support in-service educators in learning a systematic approach to functional assessment-based interventions developed by Umbreit and colleagues (2007) that has met with demonstrated success when implemented with…

  7. Predictors of outcome of group and internet-based cognitive behaviour therapy.

    NARCIS (Netherlands)

    Spek, V.; Nyklicek, I.; Cuijpers, P.; Pop, V.

    2008-01-01

    Background: Little is known about which participant characteristics determine the effectiveness of various types of cognitive behavior therapy for sub-threshold depression. The aim of this study was to investigate which characteristics predict treatment outcome of group and internet-based

  8. Identifying Barriers in Implementing Outcomes-Based Assessment Program Review: A Grounded Theory Analysis

    Science.gov (United States)

    Bresciani, Marilee J.

    2011-01-01

    The purpose of this grounded theory study was to identify the typical barriers encountered by faculty and administrators when implementing outcomes-based assessment program review. An analysis of interviews with faculty and administrators at nine institutions revealed a theory that faculty and administrators' promotion, tenure (if applicable),…

  9. Assessing Technical Writing in Institutional Contexts: Using Outcomes-Based Assessment for Programmatic Thinking.

    Science.gov (United States)

    Carter, Michael; Anson, Chris M.; Miller, Carolyn R.

    2003-01-01

    Notes that technical writing instruction often operates in isolation from other components of students' communication education. Argues for altering this isolation by moving writing instruction to a place of increased programmatic perspective, which may be attained through a means of assessment based on educational outcomes. Discusses two models…

  10. Feasibility and Preliminary Outcomes of a School-Based Mindfulness Intervention for Urban Youth

    Science.gov (United States)

    Mendelson, Tamar; Greenberg, Mark T.; Dariotis, Jacinda K.; Gould, Laura Feagans; Rhoades, Brittany L.; Leaf, Philip J.

    2010-01-01

    Youth in underserved, urban communities are at risk for a range of negative outcomes related to stress, including social-emotional difficulties, behavior problems, and poor academic performance. Mindfulness-based approaches may improve adjustment among chronically stressed and disadvantaged youth by enhancing self-regulatory capacities. This paper…

  11. Does Prison-Based Adult Basic Education Improve Postrelease Outcomes for Male Prisoners in Florida?

    Science.gov (United States)

    Cho, Rosa Minhyo; Tyler, John H.

    2013-01-01

    The authors use administrative data from Florida to determine the extent to which prison-based adult basic education (ABE) improves inmate's postrelease labor market outcomes, such as earnings and employment. Using two nonexperimental comparison groups, the authors find evidence that ABE participation is associated with higher postrelease earnings…

  12. Prepectoral Implant-Based Breast Reconstruction and Postmastectomy Radiotherapy: Short-Term Outcomes

    Directory of Open Access Journals (Sweden)

    Steven Sigalove, MD

    2017-12-01

    Conclusions:. Immediate implant-based prepectoral breast reconstruction followed by PMRT appears to be well tolerated, with no excess risk of adverse outcomes, at least in the short term. Longer follow-up is needed to better understand the risk of PMRT in prepectorally reconstructed breasts.

  13. Cognitive Transfer Outcomes for a Simulation-Based Introductory Statistics Curriculum

    Science.gov (United States)

    Backman, Matthew D.; Delmas, Robert C.; Garfield, Joan

    2017-01-01

    Cognitive transfer is the ability to apply learned skills and knowledge to new applications and contexts. This investigation evaluates cognitive transfer outcomes for a tertiary-level introductory statistics course using the CATALST curriculum, which exclusively used simulation-based methods to develop foundations of statistical inference. A…

  14. Sinonasal outcomes following endoscopic anterior skull base surgery with nasoseptal flap reconstruction: a prospective study.

    Science.gov (United States)

    Hanson, M; Patel, P M; Betz, C; Olson, S; Panizza, B; Wallwork, B

    2015-07-01

    To assess nasal morbidity resulting from nasoseptal flap use in the repair of skull base defects in endoscopic anterior skull base surgery. Thirty-six patients awaiting endoscopic anterior skull base surgery were prospectively recruited. A nasoseptal flap was used for reconstruction in all cases. Patients were assessed pre-operatively and 90 days post-operatively via the Sino-Nasal Outcome Test 20 questionnaire and visual analogue scales for nasal obstruction, pain, secretions and smell; endoscopic examination findings and mucociliary clearance times were also recorded. Sino-Nasal Outcome Test 20 questionnaire data and visual analogue scale scores for pain, smell and secretions showed no significant differences between pre- and post-operative outcomes, with visual analogue scale scores for nasal obstruction actually showing a significant improvement (p = 0.0007). A significant deterioration for both flap and non-flap sides was demonstrated post-operatively on endoscopic examination (p = 0.002 and p = 0.02 respectively). Whilst elevation of a nasoseptal flap in endoscopic surgery of the anterior skull base engendered significant clinical deterioration on examination post-operatively, quality of life outcomes showed that no such deterioration was subjectively experienced by the patient. In fact, there was significant nasal airway improvement following nasoseptal flap reconstruction.

  15. Creating a Structured Adverse Outcome Pathway Knowledgebase via Ontology-Based Annotations

    Science.gov (United States)

    The Adverse Outcome Pathway (AOP) framework is increasingly used to integrate data based on traditional and emerging toxicity testing paradigms. As the number of AOP descriptions has increased, so has the need to define the AOP in computable terms. Herein, we present a comprehens...

  16. A Family-Based Intervention for Preschoolers: Evaluating Sibling Outcomes. Data Trends #130

    Science.gov (United States)

    Research and Training Center on Family Support and Children's Mental Health, 2006

    2006-01-01

    "Data Trends" reports present summaries of research on mental health services for children and adolescents and their families. The article summarized in this "Data Trends" discusses family-based interventions and how they may have both direct and indirect effects. While the measurement of direct outcomes for a targeted group is important, a…

  17. Faustmann and the forestry tradition of outcome-based performance measures

    Science.gov (United States)

    Peter J. Ince

    1999-01-01

    The concept of land expectation value developed by Martin Faustmann may serve as a paradigm for outcome-based performance measures in public forest management if the concept of forest equity value is broadened to include social and environmental benefits and costs, and sustainability. However, anticipation and accurate evaluation of all benefits and costs appears to...

  18. Train-the-Trainers: Implementing Outcomes-Based Teaching and Learning in Malaysian Higher Education

    Science.gov (United States)

    Biggs, John; Tang, Catherine

    2011-01-01

    The decision by the Minister of Higher Education, that Malaysian post-secondary institutions should move to outcomes-based teaching and learning (OBTL), involves a change in teaching in over 1,000 institutions. This massive changeover would be accomplished using the "Train-the-Trainers" model in a series of workshops. We are proud to…

  19. Visual outcome after fractionated stereotactic radiation therapy of benign anterior skull base tumors

    DEFF Research Database (Denmark)

    Astradsson, Arnar; Wiencke, Anne Katrine; Munck af Rosenschold, Per

    2014-01-01

    To determine visual outcome including the occurrence of radiation induced optic neuropathy (RION) as well as tumor control after fractionated stereotactic radiation therapy (FSRT) of benign anterior skull base meningiomas or pituitary adenomas. Thirty-nine patients treated with FSRT for anterior...

  20. Outcome measures based on classification performance fail to predict the intelligibility of binary-masked speech

    DEFF Research Database (Denmark)

    Kressner, Abigail Anne; May, Tobias; Rozell, Christopher J.

    2016-01-01

    To date, the most commonly used outcome measure for assessing ideal binary mask estimation algorithms is based on the difference between the hit rate and the false alarm rate (H-FA). Recently, the error distribution has been shown to substantially affect intelligibility. However, H-FA treats each...... evaluations should not be made solely on the basis of these metrics....

  1. Development of a Mixed Methods Investigation of Process and Outcomes of Community-Based Participatory Research

    Science.gov (United States)

    Lucero, Julie; Wallerstein, Nina; Duran, Bonnie; Alegria, Margarita; Greene-Moton, Ella; Israel, Barbara; Kastelic, Sarah; Magarati, Maya; Oetzel, John; Pearson, Cynthia; Schulz, Amy; Villegas, Malia; White Hat, Emily R.

    2018-01-01

    This article describes a mixed methods study of community-based participatory research (CBPR) partnership practices and the links between these practices and changes in health status and disparities outcomes. Directed by a CBPR conceptual model and grounded in indigenous-transformative theory, our nation-wide, cross-site study showcases the value…

  2. Learning Outcomes in Vocational Education: A Business Plan Development by Production-Based Learning Model Approach

    Science.gov (United States)

    Kusumaningrum, Indrati; Hidayat, Hendra; Ganefri; Anori, Sartika; Dewy, Mega Silfia

    2016-01-01

    This article describes the development of a business plan by using production-based learning approach. In addition, this development also aims to maximize learning outcomes in vocational education. Preliminary analysis of curriculum and learning and the needs of the market and society become the basic for business plan development. To produce a…

  3. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  4. A critical review of simulation-based mastery learning with translational outcomes.

    Science.gov (United States)

    McGaghie, William C; Issenberg, Saul B; Barsuk, Jeffrey H; Wayne, Diane B

    2014-04-01

    This article has two objectives. Firstly, we critically review simulation-based mastery learning (SBML) research in medical education, evaluate its implementation and immediate results, and document measured downstream translational outcomes in terms of improved patient care practices, better patient outcomes and collateral effects. Secondly, we briefly address implementation science and its importance in the dissemination of innovations in medical education and health care. This is a qualitative synthesis of SBML with translational (T) science research reports spanning a period of 7 years (2006-2013). We use the 'critical review' approach proposed by Norman and Eva to synthesise findings from 23 medical education studies that employ the mastery learning model and measure downstream translational outcomes. Research in SBML in medical education has addressed a range of interpersonal and technical skills. Measured outcomes have been achieved in educational laboratories (T1), and as improved patient care practices (T2), patient outcomes (T3) and collateral effects (T4). Simulation-based mastery learning in medical education can produce downstream results. Such results derive from integrated education and health services research programmes that are thematic, sustained and cumulative. The new discipline of implementation science holds promise to explain why medical education innovations are adopted slowly and how to accelerate innovation dissemination. © 2014 John Wiley & Sons Ltd.

  5. Genetic and Environmental Influences on Achievement Outcomes Based on Family History of Learning Disabilities Status.

    Science.gov (United States)

    Erbeli, Florina; Hart, Sara A; Taylor, Jeanette

    2018-05-01

    A risk to develop a learning disability has been shown to run in families. Having a positive family history of learning disability seems to account for mean differences in achievement outcomes (reading, math) in that children with a positive family history score significantly lower compared to their peers with no such family history. However, the role of family history status in explaining etiological (genetic and environmental) differences among these subgroups of children has yet to be established. The present study of 872 twins ( M age = 13.30, SD age = 1.40) from the Florida Twin Project on Reading, Behavior, and Environment utilized a multigroup approach to examine etiological differences on reading, spelling, and math among two subgroups defined by family history status. Results showed significant mean differences on all achievement outcomes, aside from math; however, no significant etiological differences on any achievement outcome were found among the two subgroups. Results support previous literature that the risk for developing a learning disability is transmitted through a family, but this is seemingly not manifested by differential etiology.

  6. Fiscal transfers based on inputs or outcomes? Lessons from the Twelfth and Thirteenth Finance Commission in India.

    Science.gov (United States)

    Fan, Victoria Y; Iyer, Smriti; Kapur, Avani; Mahbub, Rifaiyat; Mukherjee, Anit

    2018-01-01

    There is limited empirical evidence about the efficacy of fiscal transfers for a specific purpose, including for health which represents an important source of funds for the delivery of public services especially in large populous countries such as India. To examine two distinct methodologies for allocating specific-purpose centre-to-state transfers, one using an input-based formula focused on equity and the other using an outcome-based formula focused on performance. We examine the Twelfth Finance Commission (12FC)'s use of Equalization Grants for Health (EGH) as an input-based formula and the Thirteenth Finance Commission (13FC)'s use of Incentive Grants for Health (IGH) as an outcome-based formula. We simulate and replicate the allocation of these two transfer methodologies and examine the consequences of these fiscal transfer mechanisms. The EGH placed conditions for releasing funds, but states varied in their ability to meet those conditions, and hence their allocations varied, eg, Madhya Pradesh received 100% and Odisha 67% of its expected allocation. Due to the design of the IGH formula, IGH allocations were unequally distributed and highly concentrated in 4 states (Manipur, Sikkim, Tamil Nadu, Nagaland), which received over half the national IGH allocation. The EGH had limited impact in achieving equalization, whereas the IGH rewards were concentrated in states which were already doing better. Greater transparency and accountability of centre-to-state allocations and specifically their methodologies are needed to ensure that allocation objectives are aligned to performance. © 2017 The Authors. The International Journal of Health Planning and Management published by John Wiley & Sons Ltd.

  7. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  8. The science experience: The relationship between an inquiry-based science program and student outcomes

    Science.gov (United States)

    Poderoso, Charie

    Science education reforms in U.S. schools emphasize the importance of students' construction of knowledge through inquiry. Organizations such as the National Science Foundation (NSF), the National Research Council (NRC), and the American Association for the Advancement of Science (AAAS) have demonstrated a commitment to searching for solutions and renewed efforts to improve science education. One suggestion for science education reform in U.S. schools was a transition from traditional didactic, textbook-based to inquiry-based instructional programs. While inquiry has shown evidence for improved student learning in science, what is needed is empirical evidence of those inquiry-based practices that affect student outcomes in a local context. This study explores the relationship between instructional programs and curricular changes affecting student outcomes in the Santa Ana Unified District (SAUSD): It provides evidence related to achievement and attitudes. SAUSD employs two approaches to teaching in the middle school science classrooms: traditional and inquiry-based approaches. The Leadership and Assistance for Science Education Reform (LASER) program is an inquiry-based science program that utilizes resources for implementation of the University of California Berkeley's Lawrence Hall of Science Education for Public Understanding Program (SEPUP) to support inquiry-based teaching and learning. Findings in this study provide empirical support related to outcomes of seventh-grade students, N = 328, in the LASER and traditional science programs in SAUSD.

  9. Fertility rates and perinatal outcomes of adolescent pregnancies: a retrospective population-based study

    OpenAIRE

    Souza, Maria de Lourdes de; Lynn, Fiona Ann; Johnston, Linda; Tavares, Eduardo Cardoso Teixeira; Brüggemann, Odaléa Maria; Botelho, Lúcio José

    2017-01-01

    ABSTRACT Objective: analyze trends in fertility rates and associations with perinatal outcomes for adolescents in Santa Catarina, Brazil. Methods: a population-based study covering 2006 to 2013 was carried out to evaluate associations between perinatal outcomes and age groups, using odds ratios, and Chi-squared tests. Results: differences in the fertility rate among female adolescents across regions and time period were observed, ranging from 40.9 to 72.0 per 1,000 in mothers aged 15-19 ye...

  10. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  11. The Usage of an Online Discussion Forum for the Facilitation of Case-Based Learning in an Intermediate Accounting Course: A New Zealand Case

    Science.gov (United States)

    Weil, Sidney; McGuigan, Nicholas; Kern, Thomas

    2011-01-01

    This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

  12. Exploring the relation between online case-based discussions and learning outcomes in dental education.

    Science.gov (United States)

    Koole, Sebastiaan; Vervaeke, Stijn; Cosyn, Jan; De Bruyn, Hugo

    2014-11-01

    Online case-based discussions, parallel to theoretical dental education, have been highly valued by students and supervisors. This study investigated the relation between variables of online group discussions and learning outcomes. At Ghent University in Belgium, undergraduate dental students (years two and three) are required to participate in online case-based discussion groups (five students/group) in conjunction with two theoretical courses on basic periodontics and related therapy. Each week, a patient case is discussed under supervision of a periodontist, who authored the case and performed the treatment. Each case includes treatment history and demand, intra- and extraoral images, and full diagnostic information with periodontal and radiographic status. For this retrospective study, data were obtained for all 252 students in forty-three discussion groups between 2009 and 2012. Spearman's rank correlations were calculated to investigate the relation among group dynamics (number of group posts and views), individual student contributions (number of individual posts, newly introduced elements, questions, and reactions to other posts), supervisors' interventions (number of posts and posed questions), and learning outcomes (examination result). The results showed that learning outcomes were significantly related to the number of student posts (Spearman's rho (ρ)=0.19), newly introduced elements (ρ=0.21), reactions to other posts (ρ=0.14), number of supervisors' interventions (ρ=0.12), and supervisors' questions (ρ=0.20). These results suggest that individual student contributions during online case-based discussions and the provided supervision were related to learning outcomes.

  13. Information Architecture of Web-Based Interventions to Improve Health Outcomes: Systematic Review.

    Science.gov (United States)

    Pugatch, Jillian; Grenen, Emily; Surla, Stacy; Schwarz, Mary; Cole-Lewis, Heather

    2018-03-21

    health outcomes, behavioral outcomes, or website engagement. One publication studied the isolated impact of information architecture on outcomes of interest (ie, website use and engagement; health-related knowledge, attitudes, and beliefs; and health behaviors), while the other two publications studied the impact of information architecture, website features (eg, interactivity, email prompts, and forums), and tailored content on these outcomes. The paper that investigated IA exclusively found that a tunnel IA improved site engagement and behavior knowledge, but it decreased users' perceived efficiency. The first study that did not isolate IA found that the enhanced site condition improved site usage but not the amount of content viewed. The second study that did not isolate IA found that a tailored site condition improved site usage, behavior knowledge, and some behavior outcomes. No clear conclusion can be made about the relationship between IA and health outcomes, given limited evidence in the peer-reviewed literature connecting IA to behavioral outcomes and website engagement. Only one study reviewed solely manipulated IA, and we therefore recommend improving the scientific evidence base such that additional empirical studies investigate the impact of IA in isolation. Moreover, information from the gray literature and expert opinion might be identified and added to the evidence base, in order to lay the groundwork for hypothesis generation to improve empirical evidence on information architecture and health and behavior outcomes. ©Jillian Pugatch, Emily Grenen, Stacy Surla, Mary Schwarz, Heather Cole-Lewis. Originally published in the Journal of Medical Internet Research (http://www.jmir.org), 21.03.2018.

  14. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  15. Blended Learning Based on Schoology: Effort of Improvement Learning Outcome and Practicum Chance in Vocational High School

    Science.gov (United States)

    Irawan, Vincentius Tjandra; Sutadji, Eddy; Widiyanti

    2017-01-01

    The aims of this study were to determine: (1) the differences in learning outcome between Blended Learning based on Schoology and Problem-Based Learning, (2) the differences in learning outcome between students with prior knowledge of high, medium, and low, and (3) the interaction between Blended Learning based on Schoology and prior knowledge to…

  16. Case mix adjustment of health outcomes, resource use and process indicators in childbirth care: a register-based study.

    Science.gov (United States)

    Mesterton, Johan; Lindgren, Peter; Ekenberg Abreu, Anna; Ladfors, Lars; Lilja, Monica; Saltvedt, Sissel; Amer-Wåhlin, Isis

    2016-05-31

    Unwarranted variation in care practice and outcomes has gained attention and inter-hospital comparisons are increasingly being used to highlight and understand differences between hospitals. Adjustment for case mix is a prerequisite for meaningful comparisons between hospitals with different patient populations. The objective of this study was to identify and quantify maternal characteristics that impact a set of important indicators of health outcomes, resource use and care process and which could be used for case mix adjustment of comparisons between hospitals. In this register-based study, 139 756 deliveries in 2011 and 2012 were identified in regional administrative systems from seven Swedish regions, which together cover 67 % of all deliveries in Sweden. Data were linked to the Medical birth register and Statistics Sweden's population data. A number of important indicators in childbirth care were studied: Caesarean section (CS), induction of labour, length of stay, perineal tears, haemorrhage > 1000 ml and post-partum infections. Sociodemographic and clinical characteristics deemed relevant for case mix adjustment of outcomes and resource use were identified based on previous literature and based on clinical expertise. Adjustment using logistic and ordinary least squares regression analysis was performed to quantify the impact of these characteristics on the studied indicators. Almost all case mix factors analysed had an impact on CS rate, induction rate and length of stay and the effect was highly statistically significant for most factors. Maternal age, parity, fetal presentation and multiple birth were strong predictors of all these indicators but a number of additional factors such as born outside the EU, body mass index (BMI) and several complications during pregnancy were also important risk factors. A number of maternal characteristics had a noticeable impact on risk of perineal tears, while the impact of case mix factors was less pronounced for

  17. PAEA Accreditation Task Force Briefing Paper: Moving Toward Profession-Defined, Outcomes-Based Accreditation.

    Science.gov (United States)

    Bondy, Mary Jo; Fletcher, Sara; Lane, Steven

    2017-12-01

    In anticipation of a revision to the Standards for Accreditation, the Phyisician Assistant Education Association (PAEA) charged a small task force to develop a strategy for engaging its members in the revision process. Rather than focusing on the current Standards, the task force members recommend a backward design approach to determine the desired outcomes of a successful revision to the Standards. Ultimately, the group believes that shifting to a profession-defined, outcomes-based model for accreditation will allow for greater innovation in physician assistant education and reduce the strain on programs facing resource limitations, particularly clinical site shortages. Task force members value accreditation and urge a paradigm shift in the Standards revision process to focus on meaningful educational outcomes that lead to enhanced program quality and patient safety.

  18. Engaging Stakeholders in Patient-Centered Outcomes Research Regarding School-Based Sealant Programs.

    Science.gov (United States)

    Chi, Donald L; Milgrom, Peter; Gillette, Jane

    2018-02-01

    Purpose: The purpose of this study was to use qualitative methods to describe the key lessons learned during the stakeholder engagement stage of planning a randomized clinical trial comparing outcomes of silver diamine fluoride (SDF) as an alternative to pit-and-fissure sealants in a school-based delivery system. Methods: Eighteen caregivers and community-based stakeholders with involvement in the school-based sealant program Sealants for Smiles from the state of Montana, were recruited for this qualitative study. United States (U.S.) Patient-Centered Outcomes Research Institute (PCORI) methodology standards were used to develop two semi-structured interview guides consisting of 6 questions. One interview guide was used for telephone interviews with caregivers and the second was used for a stakeholder focus group. Content analytic methods were used to analyze the data. Results: All participants believed that a study comparing SDF and sealants was clinically relevant. Non-caregiver stakeholders agreed with the proposed primary outcome of the study (caries prevention) whereas caregivers also emphasized the importance of child-centered outcomes such as minimizing dental anxiety associated with dental care. Stakeholders described potential concerns associated with SDF such as staining and perceptions of safety and discussed ways to address these concerns through community engagement, appropriate framing of the study, proper consent procedures, and ongoing safety monitoring during the trial. Finally, stakeholders suggested dissemination strategies such as direct communication of findings through professional organizations and encouraging insurance plans to incentivize SDF use by reimbursing dental providers. Conclusions: Involving key stakeholders in early planning is essential in developing patient-centered research questions, outcomes measures, study protocols, and dissemination plans for oral health research involving a school-based delivery system. Copyright © 2018

  19. Community capacity building and sustainability: outcomes of community-based participatory research.

    Science.gov (United States)

    Hacker, Karen; Tendulkar, Shalini A; Rideout, Catlin; Bhuiya, Nazmim; Trinh-Shevrin, Chau; Savage, Clara P; Grullon, Milagro; Strelnick, Hal; Leung, Carolyn; DiGirolamo, Ann

    2012-01-01

    For communities, the value of community-based participatory research (CBPR) is often manifested in the outcomes of increased capacity and sustainable adoption of evidence-based practices for social change. Educational opportunities that promote discourse between community and academic partners can help to advance CBPR and better define these outcomes. This paper describes a community-academic conference to develop shared definitions of community capacity building and sustainability related to CBPR and to identify obstacles and facilitators to both. "Taking It to the Curbside: Engaging Communities to Create Sustainable Change for Health" was planned by five Clinical Translational Science Institutes and four community organizations. After a keynote presentation, breakout groups of community and academic members met to define community capacity building and sustainability, and to identify facilitators and barriers to achieving both. Groups were facilitated by researcher-community partner teams and conversations were recorded and transcribed. Qualitative analysis for thematic content was conducted by a subset of the planning committee. Important findings included learning that (1) the concepts of capacity and sustainability were considered interconnected; (2) partnership was perceived as both a facilitator and an outcome of CBPR; (3) sustainability was linked to "transfer of knowledge" from one generation to another within a community; and (4) capacity and sustainability were enhanced when goals were shared and health outcomes were achieved. Community capacity building and sustainability are key outcomes of CBPR for communities. Co-learning opportunities that engage and mutually educate both community members and academics can be useful strategies for identifying meaningful strategies to achieve these outcomes.

  20. Fertility rates and perinatal outcomes of adolescent pregnancies: a retrospective population-based study

    Directory of Open Access Journals (Sweden)

    Maria de Lourdes de Souza

    Full Text Available ABSTRACT Objective: analyze trends in fertility rates and associations with perinatal outcomes for adolescents in Santa Catarina, Brazil. Methods: a population-based study covering 2006 to 2013 was carried out to evaluate associations between perinatal outcomes and age groups, using odds ratios, and Chi-squared tests. Results: differences in the fertility rate among female adolescents across regions and time period were observed, ranging from 40.9 to 72.0 per 1,000 in mothers aged 15-19 years. Adolescents had fewer prenatal care appointments than mothers ≥20 years, and a higher proportion had no partner. Mothers aged 15-19 years were more likely to experience preterm birth (OR:1.1; CI:1.08-1.13; p<0.001, have an infant with low birthweight (OR:1.1; CI:1.10-1.15; p<0.001 and low Apgar score at 5 minutes (OR:1.4; CI:1.34-1.45; p<0.001 than mothers ≥20 years, with the odds for adverse outcomes greater for those aged 10-14 years. Conclusion: this study provides evidence of fertility rates among adolescents remaining higher in regions of social and economic deprivation. Adolescent mothers and their infants more likely to experience adverse perinatal outcomes. Nurses, public health practitioners, health and social care professionals and educators need to work collaboratively to better target strategies for adolescents at greater risk; to help reduce fertility rates and improve outcomes.

  1. Outcomes From Pediatric Gastroenterology Maintenance of Certification Using Web-based Modules.

    Science.gov (United States)

    Sheu, Josephine; Chun, Stanford; O'Day, Emily; Cheung, Sara; Cruz, Rusvelda; Lightdale, Jenifer R; Fishman, Douglas S; Bousvaros, Athos; Huang, Jeannie S

    2017-05-01

    Beginning in 2013, the North American Society of Pediatric Gastroenterology, Hepatology and Nutrition (NASPGHAN) sponsored and developed subspecialty field-specific quality improvement (QI) activities to provide Part 4 Maintenance of Certification (MOC) credit for ongoing certification of pediatric gastroenterologists by the American Board of Pediatrics. Each activity was a Web-based module that measured clinical practice data repeatedly over at least 3 months as participants implemented rapid cycle change. Here, we examine existing variations in clinical practice among participating pediatric gastroenterologists and determine whether completion of Web-based MOC activities improves patient care processes and outcomes. We performed a cross-sectional and prospective analysis of physician and parent-reported clinical practice data abstracted from Web-based MOC modules on the topics of upper endoscopy, colonoscopy, and informed consent collected from pediatric gastroenterologists from North America from 2013 to 2016. Among 134 participating pediatric gastroenterologists, 56% practitioners practiced at an academic institution and most (94%) were NASPGHAN members. Participating physicians reported data from 6300 procedures. At baseline, notable practice variation across measured activities was demonstrated. Much of the rapid cycle changes implemented by participants involved individual behaviors, rather than system/team-based improvement activities. Participants demonstrated significant improvements on most targeted process and quality care outcomes. Pediatric gastroenterologists and parents reported baseline practice variation, and improvement in care processes and outcomes measured during NASPGHAN-sponsored Web-based MOC QI activities. Subspecialty-oriented Web-based MOC QI activities can reveal targets for reducing unwarranted variation in clinical pediatric practice, and can effectively improve care and patient outcomes.

  2. Evidence-based guidelines, time-based health outcomes, and the Matthew effect

    NARCIS (Netherlands)

    M.L.E. Essink-Bot (Marie-Louise); M.E. Kruijshaar (Michelle); J.J.M. Barendregt (Jan); L.G.A. Bonneux (Luc)

    2007-01-01

    textabstractBackground: Cardiovascular risk management guidelines are 'risk based'; health economists' practice is 'time based'. The 'medical' risk-based allocation model maximises numbers of deaths prevented by targeting subjects at high risk, for example, elderly and smokers. The time-based model

  3. Evidence-based guidelines, time-based health outcomes, and the Matthew effect

    NARCIS (Netherlands)

    Essink-Bot, Marie-Louise; Kruijshaar, Michelle E.; Barendregt, Jan J.; Bonneux, Luc G. A.

    2007-01-01

    BACKGROUND: Cardiovascular risk management guidelines are 'risk based'; health economists' practice is 'time based'. The 'medical' risk-based allocation model maximises numbers of deaths prevented by targeting subjects at high risk, for example, elderly and smokers. The time-based model maximises

  4. Comparison of the outcome of burn patients using acute-phase plasma base deficit.

    Science.gov (United States)

    Salehi, S H; As'adi, K; Mousavi, J

    2011-12-31

    Background. In recent years, plasma base deficit has been used as a marker to determine the status of tissue perfusion in trauma patients and also to predict the outcome of these patients. This study was performed to investigate the effect of plasma base deficit in predicting burn patient outcome. Methods. This prospective cohort study was performed from October 2009 to October 2010 in the acute phase of burn patients who were admitted within 6 h post-injury to Motahari Burn Hospital in Iran. The patients were divided into two groups based on the plasma base deficit in the first 24 h post-injury: group A, in which the mean plasma base deficit was less than or equal to -6 (more negative), and group B, in which the mean plasma base deficit greater than -6. Statistical analysis was performed using SPSS v.16 software. Results. Thirty-eight patients were enrolled in each group. The mean plasma base deficit in group A (-7.76 ± 2.18 mmol) was significantly less than that in group B (-1.19 ± 2.82) mmol (p 0.05) and despite removal of interfering factors, there were significant differences between the systemic inflammatory response syndrome and the multiple organ dysfunction syndrome score and the percentage of sepsis between the two groups (p 0.05). Conclusion. The plasma base deficit can be used as a valuable marker in the resuscitation of burn patients, along with clinical criteria. Physiological indicators (burn percentage, age, and mucosal burns) are not sufficient to predict mortality and morbidity in burn patients, and it is necessary to investigate the role of biochemical markers such as base deficit in determining the final outcome of burn patients.

  5. Trichotillomania: the impact of treatment history on the outcome of an Internet-based intervention.

    Science.gov (United States)

    Weidt, Steffi; Bruehl, Annette Beatrix; Delsignore, Aba; Zai, Gwyneth; Kuenburg, Alexa; Klaghofer, Richard; Rufer, Michael

    2017-01-01

    Many patients suffering from trichotillomania (TTM) have never undergone treatment. Without treatment, TTM often presents with a chronic course. Characteristics of TTM individuals who have never been treated (untreated) remain largely unknown. Whether treatment history impacts Internet-based interventions has not yet been investigated. We aimed to answer whether Internet-based interventions can reach untreated individuals and whether treatment history is associated with certain characteristics and impacts on the outcome of an Internet-based intervention. We provided Internet-based interventions. Subjects were characterized at three time points using the Massachusetts General Hospital Hairpulling Scale, Hamilton Depression Rating Scale, and the World Health Organization Quality of Life questionnaire. Of 105 individuals, 34 were untreated. Health-related quality of life (HRQoL) was markedly impaired in untreated and treated individuals. Symptom severity did not differ between untreated and treated individuals. Nontreatment was associated with fewer depressive symptoms ( P =0.002). Treatment history demonstrated no impact on the outcome of Internet-based interventions. Results demonstrate that Internet-based interventions can reach untreated TTM individuals. They show that untreated individuals benefit as much as treated individuals from such interventions. Future Internet-based interventions should focus on how to best reach/support untreated individuals with TTM. Additionally, future studies may examine whether Internet-based interventions can reach and help untreated individuals suffering from other psychiatric disorders.

  6. Practical framework for Bloom's based teaching and assessment of engineering outcomes

    Science.gov (United States)

    Mead, Patricia F.; Bennett, Mary M.

    2009-06-01

    ABET's outcomes-based assessment and evaluation requirements for engineering school accreditation has been a catalyst for curricular reform for engineering programs across the U.S. and around the world. Norfolk State University launched programs in Electronics and Optical Engineering in 2003. In 2007, Norfolk State became one of only six accredited Optical Engineering programs in the United States. In preparation for their first ABET evaluation in fall 2007, the faculty initiated an embedded-assessment program to insure continuous improvement toward the desired learning outcomes. The initial program design includes embedded assessments that have been generated using a practical framework for the creation of course activities based on Bloom's Learning Taxonomy. The framework includes specific performance criteria for each ABET-defined learning outcome. The embedded assessments are generated by individual faculty for courses that they are assigned to teach, and the performance criteria provide sufficient information to guide the faculty as they generate the embedded assignments. The assignments are typically administered through course exams, projects, electronic portfolio assignments, and other structured educational activities. The effectiveness of the assessment design is being evaluated through faculty surveys, faculty group discussions, and student performance. This paper outlines the assessment and evaluation plan, and the integrated processes that have been used to support the evaluation of learning outcomes using embedded assessment instruments.

  7. Creating a Novel Video Vignette Stroke Preparedness Outcome Measure Using a Community-Based Participatory Approach.

    Science.gov (United States)

    Skolarus, Lesli E; Murphy, Jillian B; Dome, Mackenzie; Zimmerman, Marc A; Bailey, Sarah; Fowlkes, Sophronia; Morgenstern, Lewis B

    2015-07-01

    Evaluating the efficacy of behavioral interventions for rare outcomes is a challenge. One such topic is stroke preparedness, defined as inteventions to increase stroke symptom recognition and behavioral intent to call 911. Current stroke preparedness intermediate outcome measures are centered on written vignettes or open-ended questions and have been shown to poorly reflect actual behavior. Given that stroke identification and action requires aural and visual processing, video vignettes may improve on current measures. This article discusses an approach for creating a novel stroke preparedness video vignette intermediate outcome measure within a community-based participatory research partnership. A total of 20 video vignettes were filmed of which 13 were unambiguous (stroke or not stroke) as determined by stroke experts and had test discrimination among community participants. Acceptable reliability, high satisfaction, and cultural relevance were found among the 14 community respondents. A community-based participatory approach was effective in creating a video vignette intermediate outcome. Future projects should consider obtaining expert and community feedback prior to filming all the video vignettes to improve the proportion of vignettes that are usable. While content validity and preliminary reliability were established, future studies are needed to confirm the reliability and establish construct validity. © 2014 Society for Public Health Education.

  8. A Carotenoid Health Index Based on Plasma Carotenoids and Health Outcomes

    Science.gov (United States)

    Donaldson, Michael S.

    2011-01-01

    While there have been many studies on health outcomes that have included measurements of plasma carotenoids, this data has not been reviewed and assembled into a useful form. In this review sixty-two studies of plasma carotenoids and health outcomes, mostly prospective cohort studies or population-based case-control studies, are analyzed together to establish a carotenoid health index. Five cutoff points are established across the percentiles of carotenoid concentrations in populations, from the tenth to ninetieth percentile. The cutoff points (mean ± standard error of the mean) are 1.11 ± 0.08, 1.47 ± 0.08, 1.89 ± 0.08, 2.52 ± 0.13, and 3.07 ± 0.20 µM. For all cause mortality there seems to be a low threshold effect with protection above every cutoff point but the lowest. But for metabolic syndrome and cancer outcomes there tends to be significant positive health outcomes only above the higher cutoff points, perhaps as a triage effect. Based on this data a carotenoid health index is proposed with risk categories as follows: very high risk: 4 µM. Over 95 percent of the USA population falls into the moderate or high risk category of the carotenoid health index. PMID:22292108

  9. The Role of Patient-Reported Outcome Measures in Value-Based Payment Reform.

    Science.gov (United States)

    Squitieri, Lee; Bozic, Kevin J; Pusic, Andrea L

    2017-06-01

    The U.S. health care system is currently experiencing profound change. Pressure to improve the quality of patient care and control costs have caused a rapid shift from traditional volume-driven fee-for-service reimbursement to value-based payment models. Under the 2015 Medicare Access and Children's Health Insurance Program Reauthorization Act, providers will be evaluated on the basis of quality and cost efficiency and ultimately receive adjusted reimbursement as per their performance. Although current performance metrics do not incorporate patient-reported outcome measures (PROMs), many wonder whether and how PROMs will eventually fit into value-based payment reform. On November 17, 2016, the second annual Patient-Reported Outcomes in Healthcare Conference brought together international stakeholders across all health care disciplines to discuss the potential role of PROs in value-based health care reform. The purpose of this article was to summarize the findings from this conference in the context of recent literature and guidelines to inform implementation of PROs in value-based payment models. Recommendations for evaluating key perspectives and measurement goals are made to facilitate appropriate use of PROMs to best benefit and amplify the voice of our patients. Copyright © 2017 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  10. Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

    OpenAIRE

    Tanaka Nakasone, Gustavo

    2015-01-01

    This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues i...

  11. 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

  12. Components and Outcomes of Internet-Based Interventions for Caregivers of Older Adults: Systematic Review.

    Science.gov (United States)

    Guay, Cassioppée; Auger, Claudine; Demers, Louise; Mortenson, W Ben; Miller, William C; Gélinas-Bronsard, Dominique; Ahmed, Sara

    2017-09-19

    When trying to access interventions to improve their well-being and quality of life, family caregivers face many challenges. Internet-based interventions provide new and accessible opportunities to remotely support them and can contribute to reducing their burden. However, little is known about the link existing between the components, the use of behavior change techniques, and the outcomes of these Internet-based interventions. This study aimed to provide an update on the best available evidence about the efficacy of Internet-based interventions for caregivers of older adults. Specifically, the components and the use of behavior change techniques and how they impact on the efficacy of the intervention were sought. A systematic review searched primary source studies published between 2000 and 2015. Included studies were scored with a high level of evidence by independent raters using the GRADE criteria and reported caregiver-specific outcomes about interventions delivered through the Internet for caregivers of people aged 50 years and older. A narrative synthesis identified intervention components (eg, content, multimedia use, interactive online activities, and provision of support), behavior change techniques, and caregiver outcomes (eg, effects on stressors, mediators, and psychological health). The risk of bias within the included studies was assessed. A total of 2338 articles were screened and 12 studies describing 10 Internet-based interventions were identified. Seven of these interventions led to statistically significant improvements in caregiver outcomes (eg, reducing depression or anxiety, n=4). These efficacious interventions used interactive components, such as online exercises and homework (n=4) or questionnaires on health status (n=2) and five of them incorporated remote human support, either by professionals or peers. The most frequently used behavior change techniques included in efficacious interventions were provision of social support (n=6) and

  13. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  14. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

  15. Implementing a Childhood Cancer Outcomes Surveillance System Within a Population-Based Cancer Registry

    Directory of Open Access Journals (Sweden)

    Oscar Ramirez

    2018-03-01

    Full Text Available Purpose: Approximately 80% of cases of childhood cancer occur in low- and middle-income countries and are associated with high mortality rates. Assessing outcomes is essential for designing effective strategies to improve outcomes equally worldwide. We implemented a real-time surveillance system, VIGICANCER, embedded in a population-based cancer registry (PBCR to assess childhood cancer outcomes. Methods: VIGICANCER was established in 2009 as an integral part of Cali’s PBCR to collect real-time data on outcomes of patients (age < 19 years with a new diagnosis of cancer treated in pediatric oncology units in Cali, Colombia. Baseline and follow-up data (death, relapse, treatment abandonment, second neoplasms were collected from medical records, hospital discharge logs, pathology reports, death certificates, and the National Public Health Insurance database. A quality assurance process was implemented for the system. Results: From 2009 to 2013, data from 1,242 patients were included in VIGICANCER: 32% of patients were younger than 5 years, 55% were male, and 15% were Afro-descendants. International Classification of Childhood Cancer group I diagnoses predominated in all age groups except children younger than 1 year old, in whom CNS tumors predominated. Five-year overall survival for all cancers was 51.7% (95% CI, 47.9% to 55.4% for children (< 15 years, and 39.4% (95% CI, 29.8% to 50.5% for adolescents (15 to 18.9 years. Five-year overall survival for acute lymphoblastic leukemia was 55.6% (95% CI, 48.5% to 62.2%. Conclusion: Our study demonstrates the feasibility of implementing a real-time childhood cancer outcomes surveillance system embedded in a PBCR that can guide interventions to improve clinical outcomes in low- and middle-income countries.

  16. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

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

  17. An Operator Perspective from a Facility Evaluation of an RFID-Based UF6 Cylinder Accounting and Tracking System

    International Nuclear Information System (INIS)

    Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D.; Rowe, Nathan C.; Younkin, James R.

    2011-01-01

    An operational field test of a Radio-Frequency Identification (RFID) system for tracking and accounting UF6 cylinders was conducted at the Global Nuclear Fuel Americas (GNF) fuel fabrication plant in 2009. The Cylinder Accountability and Tracking System (CATS) was designed and deployed by Oak Ridge National Laboratory (ORNL) and evaluated in cooperation with GNF. The system required that passive RFID be attached to several UF6 30B cylinders as they were received at the site; then the cylinders were tracked as they proceeded to interim storage, to processing in an autoclave, and eventually to disposition from the site. This CATS deployment also provided a direct integration of scale data from the site accountability scales. The integration of this information into the tracking data provided an attribute for additional safeguards for evaluation. The field test provided insight into the advantages and challenges of using RFID at an operating nuclear facility. The RFID system allowed operators to interact with the technology and demonstrated the survivability of the tags and reader equipment in the process environment. This paper will provide the operator perspective on utilizing RFID technology for locating cylinders within the facility, thereby tracking the cylinders for process and for Material Control and Accounting functions. The paper also will present the operator viewpoint on RFID implemented as an independent safeguards system.

  18. STUDENTS AND COLLEGE PROFESSORS’ PERCEPTION ABOUT THE ACCOUNTANT PROFESSION: A STUDY BASED ON THE THEORY OF STEREOTYPES

    Directory of Open Access Journals (Sweden)

    Karla Splitter

    2014-05-01

    Full Text Available Studies indicate that the Accounting professionals have been the most concerned with the public image in recent years and that understanding the external images of accountants if important to judge their roles in a broader social context. This study aimed to identify and analyze the perceived image of the accountants’ professional activity among students and professors from five undergraduate courses. The opinions declared see it as an uninteresting activity, involving repetitive activities, which complies with standards and involves many calculations. In addition, the professionals have been considered introspective and hardly critical and communicative. The accountants are seen as professionals without a business view, hardly participatory or involved in management and not very up-to-date; greatly uses logic and forgets about people; simply complies with standards and solves operational issues. As regards the profession itself, it is perceived as involving calculations and mathematics and related to fiscal and tax aspects, mainly the Income Tax Declaration. Therefore, it cannot be denied that there is a stereotyped perception of this professional, as the accountants remain linked to the image of bookkeepers, merely related to fiscal requirements.

  19. The Context-Specific Conceptions of Learning in Case-Based Accounting Assignments, Students' Characteristics and Performance

    Science.gov (United States)

    Moilanen, Sinikka

    2017-01-01

    The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students' characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with…

  20. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  1. Evidence-based architectural and space design supports Magnet® empirical outcomes.

    Science.gov (United States)

    Ecoff, Laurie; Brown, Caroline E

    2010-12-01

    This department expands nursing leaders' knowledge and competencies in health facility design. The editor of this department, Dr Jaynelle Stichler, asked guest authors, Drs Ecoff and Brown, to describe the process of using the conceptual models of a nursing evidence-based practice model and the Magnet Recognition Program® as a structured process to lead decision making in the planning and design processes and to achieve desired outcomes in hospital design.

  2. Web-based questionnaires to assess perinatal outcome proved to be valid.

    Science.gov (United States)

    van Gelder, Marleen M H J; Vorstenbosch, Saskia; Derks, Lineke; Te Winkel, Bernke; van Puijenbroek, Eugène P; Roeleveld, Nel

    2017-10-01

    The objective of this study was to validate a Web-based questionnaire completed by the mother to assess perinatal outcome used in a prospective cohort study. For 882 women with an estimated date of delivery between February 2012 and February 2015 who participated in the PRegnancy and Infant DEvelopment (PRIDE) Study, we compared data on pregnancy outcome, including mode of delivery, plurality, gestational age, birth weight and length, head circumference, birth defects, and infant sex, from Web-based questionnaires administered to the mothers 2 months after delivery with data from obstetric records. For continuous variables, we calculated intraclass correlation coefficients (ICCs) with 95% confidence intervals (CIs), whereas sensitivity and specificity were determined for categorical variables. We observed only very small differences between the two methods of data collection for gestational age (ICC, 0.91; 95% CI, 0.90-0.92), birth weight (ICC, 0.96; 95% CI, 0.95-0.96), birth length (ICC, 0.90; 95% CI, 0.87-0.92), and head circumference (ICC, 0.88; 95% CI, 0.80-0.93). Agreement between the Web-based questionnaire and obstetric records was high as well, with sensitivity ranging between 0.86 (termination of pregnancy) and 1.00 (four outcomes) and specificity between 0.96 (term birth) and 1.00 (nine outcomes). Our study provides evidence that Web-based questionnaires could be considered as a valid complementary or alternative method of data collection. Copyright © 2017 Elsevier Inc. All rights reserved.

  3. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

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

  4. Patient preferences for outcomes of depression treatment in Germany: a choice-based conjoint analysis study.

    Science.gov (United States)

    Zimmermann, Thomas M; Clouth, Johannes; Elosge, Michael; Heurich, Matthias; Schneider, Edith; Wilhelm, Stefan; Wolfrath, Anette

    2013-06-01

    In general, treatment efficacy in depressed patients is evaluated mainly based on the core symptoms of depression. However, patients might consider different outcomes. This study used choice-based conjoint analysis (CBC) to evaluate patient preferences for depression treatment outcomes. Adult subjects from Germany, currently or previously on antidepressant treatment, were presented with 18 pairs of hypothetical treatment outcome scenarios, differing in eight attributes (2-3 factor levels each): depressed mood, loss of interest and enjoyment, loss of energy/fatigue, sleep disturbance, feelings of guilt, depression-related pain, treatment duration, side effects after 2 weeks. Attributes and factor levels were defined by literature review, expert consultations, and in-depth subject interviews. Data were analyzed using multinomial logit modeling; individual part-worth utilities were estimated using hierarchical Bayes routines. Two hundred twenty-seven subjects (89.4% currently treated with antidepressants, 30.0% with depression-related pain) completed the survey. They valued the relative importance of outcomes as follows: loss of energy/fatigue 18.5%, side effects after 2 weeks 14.2%, loss of interest and enjoyment 13.5%, depression-related pain 12.0%, sleep disturbance 12.0%, feelings of guilt 11.5%, treatment duration 9.9%, depressed mood 8.5%. Participants were not required to meet ICD-10 or DSM-IV criteria for depression and had heterogeneous disease severity. CBC analysis was able to reveal patient preferences for outcomes of depression treatment. Subjects valued the ability to cope with activities of everyday living highest. They considered being free of depression-related pain and side effects more important than being free of depressed mood. These findings should be considered when making treatment decisions. Copyright © 2012 Elsevier B.V. All rights reserved.

  5. Motivation and substance use outcomes among adolescents in a school-based intervention.

    Science.gov (United States)

    Serafini, Kelly; Shipley, Leandra; Stewart, David G

    2016-02-01

    The stages of change (Precontemplation, Contemplation, Preparation, Action, and Maintenance) have been well studied in adult populations. However, fewer studies have examined how the stages of change are related to adolescent substance use. Furthermore, there have been no studies that have examined how the stages of change relate to outcomes in a school-based intervention. To better capture adolescent motivation, we added an additional group to the Transtheoretical Model of Change, which we titled Coerced Action, to represent adolescents that made changes to their substance use despite low problem recognition (representing the internal motivation of Precontemplation and the change behaviors of the Action group). We then examined how the stages of change were related to a thorough assessment of substance use at baseline and corresponding treatment outcomes. Our sample consisted of 264 adolescents (mean age: 16.1, 44.5% Caucasian, 37.5% female) who participated in an 8-week, school-based Motivational Enhancement intervention. Results indicated significant group differences across the stages of change in substance use patterns (alcohol use, negative consequences, affective dysregulation), as well as treatment outcomes (alcohol use and negative consequences). For instance, adolescents in the Action group demonstrated more negative consequences at 16weeks follow-up than those in Precontemplation and Coerced Action, F(1, 3)=8.23, pmotivation among adolescent substance users within school-based settings. Copyright © 2015 Elsevier Ltd. All rights reserved.

  6. Learning curves and long-term outcome of simulation-based thoracentesis training for medical students

    Science.gov (United States)

    2011-01-01

    Background Simulation-based medical education has been widely used in medical skills training; however, the effectiveness and long-term outcome of simulation-based training in thoracentesis requires further investigation. The purpose of this study was to assess the learning curve of simulation-based thoracentesis training, study skills retention and transfer of knowledge to a clinical setting following simulation-based education intervention in thoracentesis procedures. Methods Fifty-two medical students were enrolled in this study. Each participant performed five supervised trials on the simulator. Participant's performance was assessed by performance score (PS), procedure time (PT), and participant's confidence (PC). Learning curves for each variable were generated. Long-term outcome of the training was measured by the retesting and clinical performance evaluation 6 months and 1 year, respectively, after initial training on the simulator. Results Significant improvements in PS, PT, and PC were noted among the first 3 to 4 test trials (p 0.05). Clinical competency in thoracentesis was improved in participants who received simulation training relative to that of first year medical residents without such experience (p simulation-based thoracentesis training can significantly improve an individual's performance. The saturation of learning from the simulator can be achieved after four practice sessions. Simulation-based training can assist in long-term retention of skills and can be partially transferred to clinical practice. PMID:21696584

  7. A Comparison of Learning Outcomes in Skills-Based Courses: Online versus Face-to-Face Formats

    Science.gov (United States)

    Callister, Ronda Roberts; Love, Mary Sue

    2016-01-01

    In comparing the learning outcomes of online versus face-to-face courses, skills-based forms of instruction have received little attention. This study asks the question "Can skills-based courses taught online achieve the same outcomes as face-to-face courses in which the instructor and students interacting in real time may have higher levels…

  8. A realist evaluation of value-based care delivery in home care: The influence of actors, autonomy and accountability.

    Science.gov (United States)

    Dainty, Katie N; Golden, Brian R; Hannam, Rosemary; Webster, Fiona; Browne, Gina; Mittmann, Nicole; Stern, Anita; Zwarenstein, Merrick

    2018-06-01

    The increasing demand for home care is occurring in tandem with the need for governments to contain health care costs, maximize appropriate resource utilization and respond to patient preferences for where they receive care. We describe the evaluation of the Integrated Client Care Project (ICCP), a government funded project designed to improve value for outcomes for patients referred to community wound care services in Ontario, Canada. We applied a realist evaluation methodology in order to unpack the influences of contextual and mechanistic choices on the intended outcomes of the ICCP implementation. We collected data through ethnographic methods including 36 months of field observation, 46 key informant interviews and contemporaneous document analysis. The findings presented here highlight how theoretical mechanisms were negatively impacted by strong contextual patterns and weak implementation which led to underwhelming outcomes. Autonomy of the participant organizations, lack of power within the implementation team to drive change, opacity of the goals of the program, and disregard for the impact of complex historical relations within the home care sector compounded to undermine the intended outcome. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. Remote health monitoring: predicting outcome success based on contextual features for cardiovascular disease.

    Science.gov (United States)

    Alshurafa, Nabil; Eastwood, Jo-Ann; Pourhomayoun, Mohammad; Liu, Jason J; Sarrafzadeh, Majid

    2014-01-01

    Current studies have produced a plethora of remote health monitoring (RHM) systems designed to enhance the care of patients with chronic diseases. Many RHM systems are designed to improve patient risk factors for cardiovascular disease, including physiological parameters such as body mass index (BMI) and waist circumference, and lipid profiles such as low density lipoprotein (LDL) and high density lipoprotein (HDL). There are several patient characteristics that could be determining factors for a patient's RHM outcome success, but these characteristics have been largely unidentified. In this paper, we analyze results from an RHM system deployed in a six month Women's Heart Health study of 90 patients, and apply advanced feature selection and machine learning algorithms to identify patients' key baseline contextual features and build effective prediction models that help determine RHM outcome success. We introduce Wanda-CVD, a smartphone-based RHM system designed to help participants with cardiovascular disease risk factors by motivating participants through wireless coaching using feedback and prompts as social support. We analyze key contextual features that secure positive patient outcomes in both physiological parameters and lipid profiles. Results from the Women's Heart Health study show that health threat of heart disease, quality of life, family history, stress factors, social support, and anxiety at baseline all help predict patient RHM outcome success.

  10. Problem-based learning in pre-clinical medical education: 22 years of outcome research.

    Science.gov (United States)

    Hartling, Lisa; Spooner, Carol; Tjosvold, Lisa; Oswald, Anna

    2010-01-01

    To conduct a systematic review of problem-based learning (PBL) in undergraduate, pre-clinical medical education. A research librarian developed comprehensive search strategies for MEDLINE, PSYCINFO, and ERIC (1985-2007). Two reviewers independently screened search results and applied inclusion criteria. Studies were included if they had a comparison group and reported primary data for evaluative outcomes. One reviewer extracted data and a second reviewer checked data for accuracy. Two reviewers independently assessed methodological quality. Quantitative synthesis was not performed due to heterogeneity. A qualitative review with detailed evidence tables is provided. Thirty unique studies were included. Knowledge acquisition measured by exam scores was the most frequent outcome reported; 12 of 15 studies found no significant differences. Individual studies demonstrated either improved clerkship (N = 3) or residency (N = 1) performance, or benefits on some clinical competencies during internships for PBL (N = 1). Three of four studies found some benefits for PBL when evaluating diagnostic accuracy. Three studies found few differences of clinical (or practical) importance on the impact of PBL on practicing physicians. Twenty-two years of research shows that PBL does not impact knowledge acquisition; evidence for other outcomes does not provide unequivocal support for enhanced learning. Work is needed to determine the most appropriate outcome measures to capture and quantify the effects of PBL. General conclusions are limited by methodological weaknesses and heterogeneity across studies. The critical appraisal of previous studies, conducted as part of this review, provides direction for future research in this area.

  11. Social Work Assessment Notes: A Comprehensive Outcomes-Based Hospice Documentation System.

    Science.gov (United States)

    Hansen, Angela Gregory; Martin, Ellen; Jones, Barbara L; Pomeroy, Elizabeth C

    2015-08-01

    This article describes the development of an integrated psychosocial patient and caregiver assessment and plan of care for hospice social work documentation. A team of hospice social workers developed the Social Work Assessment Notes as a quality improvement project in collaboration with the information technology department. Using the Social Work Assessment Tool as an organizing framework, this comprehensive hospice social work documentation system is designed to integrate assessment, planning, and outcomes measurement. The system was developed to guide the assessment of patients' and caregivers' needs related to end-of-life psychosocial issues, to facilitate collaborative care plan development, and to measure patient- and family-centered outcomes. Goals established with the patient and the caregiver are documented in the plan of care and become the foundation for patient-centered, strengths-based interventions. Likert scales are used to assign numerical severity levels for identified issues and progress made toward goals and to track the outcome of social work interventions across nine psychosocial constructs. The documentation system was developed for use in an electronic health record but can be used for paper charting. Future plans include automated aggregate outcomes measurement to identify the most effective interventions and best practices in end-of-life care.

  12. Outcomes of classroom-based team training interventions for multiprofessional hospital staff. A systematic review

    DEFF Research Database (Denmark)

    Rabøl, Louise Isager; Østergaard, Doris; Mogensen, Torben

    2010-01-01

    Several studies show that communication errors in healthcare teams are frequent and can lead to adverse events. Team training has been suggested as a way to safer communication and has been implemented in healthcare as classroom-based or simulation-based team training or a combination of both. Th....... The objective of this paper is to systematically review studies evaluating the outcomes of classroom-based multiprofessional team training for hospital staff.......Several studies show that communication errors in healthcare teams are frequent and can lead to adverse events. Team training has been suggested as a way to safer communication and has been implemented in healthcare as classroom-based or simulation-based team training or a combination of both...

  13. "Because I Am Worth It" : A Theoretical Framework and Empirical Review of a Justification-Based Account of Self-Regulation Failure

    NARCIS (Netherlands)

    De Witt Huberts, Jessie C.; Evers, Catharine; De Ridder, Denise T D

    Self-regulation failure is often explained as being overwhelmed by impulse. The present article proposes a novel pathway, presenting a theoretical framework and empirical review of a justification-based account of self-regulation failure. With justification we refer to making excuses for one's

  14. Evidence, Methodology, Test-Based Accountability, and Educational Policy: A Scholarly Exchange between Dr. Eric A. Hanushek and Drs. John Robert Warren and Eric Grodsky

    Science.gov (United States)

    Hanushek, Eric A.; Warren, John Robert; Grodsky, Eric

    2012-01-01

    This exchange represents a follow-up to an article on the effects of state high school exit examinations that previously appeared in this journal (Warren, Grodsky, & Kalogrides 2009). That 2009 article was featured prominently in a report by the National Research Council (NRC) that evaluated the efficacy of test-based accountability systems.…

  15. Two-Year Outcomes of a Population-Based Intervention for Preschool Language Delay: An RCT.

    Science.gov (United States)

    Wake, Melissa; Levickis, Penny; Tobin, Sherryn; Gold, Lisa; Ukoumunne, Obioha C; Goldfeld, Sharon; Zens, Naomi; Le, Ha N D; Law, James; Reilly, Sheena

    2015-10-01

    We have previously shown short-term benefits to phonology, letter knowledge, and possibly expressive language from systematically ascertaining language delay at age 4 years followed by the Language for Learning intervention. Here, we report the trial's definitive 6-year outcomes. Randomized trial nested in a population-based ascertainment. Children with language scores >1.25 SD below the mean at age 4 were randomized, with intervention children receiving 18 1-hour home-based therapy sessions. Primary outcome was receptive/expressive language. Secondary outcomes were phonological, receptive vocabulary, literacy, and narrative skills; parent-reported pragmatic language, behavior, and health-related quality of life; costs of intervention; and health service use. For intention-to-treat analyses, trial arms were compared using linear regression models. Of 1464 children assessed at age 4, 266 were eligible and 200 randomized; 90% and 82% of intervention and control children were retained respectively. By age 6, mean language scores had normalized, but there was little evidence of a treatment effect for receptive (adjusted mean difference 2.3; 95% confidence interval [CI] -1.2 to 5.7; P = .20) or expressive (0.8; 95% CI -1.6 to 3.2; P = .49) language. Of the secondary outcomes, only phonological awareness skills (effect size 0.36; 95% CI 0.08-0.65; P = .01) showed benefit. Costs were higher for intervention families (mean difference AU$4276; 95% CI: $3424 to $5128). Population-based intervention targeting 4-year-old language delay was feasible but did not have lasting impacts on language, possibly reflecting resolution in both groups. Long-term literacy benefits remain possible but must be weighed against its cost. Copyright © 2015 by the American Academy of Pediatrics.

  16. Outcomes of a pilates-based intervention for individuals with lateral epicondylosis: A pilot study.

    Science.gov (United States)

    Dale, Lucinda M; Mikuski, Connie; Miller, Jacqueline

    2015-01-01

    Core stability and flexibility, features of Pilates exercise, can reduce loads to the upper extremities. Reducing loads is essential to improve symptoms for individuals with lateral epicondylosis. Although Pilates exercise has gained popularity in healthy populations, it has not been studied for individuals with lateral epicondylosis. The purpose of this study was to determine if adding Pilates-based intervention to standard occupational therapy intervention improved outcomes as measured by the Patient-Rated Tennis Elbow Evaluation (PRTEE) more than standard intervention for individuals with lateral epicondylosis. Participants (N= 17) were randomized to the standard intervention group or Pilates-based intervention group. All participants received standard intervention. The Pilates-based intervention group additionally completed abdominal strengthening, postural correction, and flexibility. For both groups, paired t-tests showed significantly improved PRTEE scores, 38.1 for the Pilates-based intervention group, and 22.9 for the standard intervention group. Paired t-test showed significantly improved provocative grip strength and pain for both groups. Independent t-tests showed no significant difference between groups in improved scores of PRTEE, pain, and provocative grip. Although the Pilates-based intervention group showed greater improvement in PRTEE outcome, provocative grip, and pain, scores were not significantly better than those of the standard intervention group, warranting further research.

  17. Does acellular dermal matrix really improve aesthetic outcome in tissue expander/implant-based breast reconstruction?

    Science.gov (United States)

    Ibrahim, Ahmed M S; Koolen, Pieter G L; Ganor, Oren; Markarian, Mark K; Tobias, Adam M; Lee, Bernard T; Lin, Samuel J; Mureau, Marc A M

    2015-06-01

    The expectation for improved results by women undergoing postmastectomy reconstruction has steadily risen. A majority of these operations are tissue expander/implant-based breast reconstructions. Acellular dermal matrix (ADM) offers numerous advantages in these procedures. Thus far, the evidence to justify improved aesthetic outcome has solely been based on surgeon opinion. The purpose of this study was to assess aesthetic outcome following ADM use in tissue expander/implant-based breast reconstruction by a panel of blinded plastic surgeons. Mean aesthetic results of patients who underwent tissue expander/implant-based breast reconstruction with (n = 18) or without ADM (n = 20) were assessed with objective grading of preoperative and postoperative photographs by five independent blinded plastic surgeons. Absolute observed agreement as well as weighted Fleiss Kappa (κ) test statistics were calculated to assess inter-rater variability. When ADM was incorporated, the overall aesthetic score was improved by an average of 12.1 %. In addition, subscale analyses revealed improvements in breast contour (35.2 %), implant placement (20.7 %), lower pole projection (16.7 %), and inframammary fold definition (13.8 %). Contour (p = 0.039), implant placement (p = 0.021), and overall aesthetic score (p = 0.022) reached statistical significance. Inter-rater reliability showed mostly moderate agreement. Mean aesthetic scores were higher in the ADM-assisted breast reconstruction cohort including the total aesthetic score which was statistically significant. Aesthetic outcome alone may justify the added expense of incorporating biologic mesh. Moreover, ADM has other benefits which may render it cost-effective. Larger prospective studies are needed to provide plastic surgeons with more definitive guidelines for ADM use. This journal requires that authors assign a level of evidence to each article. For a full description of these Evidence-Based Medicine ratings, please refer to the

  18. Functional outcomes in community-based adults with borderline personality disorder.

    Science.gov (United States)

    Javaras, Kristin N; Zanarini, Mary C; Hudson, James I; Greenfield, Shelly F; Gunderson, John G

    2017-06-01

    Many individuals in clinical samples with borderline personality disorder (BPD) experience high levels of functional impairment. However, little is known about the levels of functional impairment experienced by individuals with BPD in the general community. To address this issue, we compared overall and domain-specific (educational/occupational; social; recreational) functioning in a sample of community-based individuals with BPD (n = 164); community-based individuals without BPD (n = 901); and clinically-ascertained individuals with BPD (n = 61). BPD diagnoses and functional outcomes were based on well-accepted, semi-structured interviews. Community-based individuals with BPD were significantly less likely to experience good overall functioning (steady, consistent employment and ≥1 good relationship) compared to community-based individuals without BPD (BPD: 47.4%; Non- BPD: 74.5%; risk difference -27.1%; p < 0.001), even when compared directly to their own non-BPD siblings (risk difference -35.5%; p < 0.001). Community-based individuals with BPD versus those without BPD did not differ significantly on most domain-specific outcomes, but the former group experienced poorer educational/occupational performance and lower quality relationships with parents, partners, and friends. However, community-based individuals with BPD were significantly more likely to experience good overall functioning than clinically-based individuals with BPD (risk difference -35.2%; p < 0.001), with the latter group more likely to experience reduced employment status, very poor quality relationships with partners, and social isolation. In conclusion, community-based individuals with BPD experienced marked functional impairment, especially in the social domain, but were less likely to experience the more extreme occupational and social impairments seen among patients with BPD. Copyright © 2017 Elsevier Ltd. All rights reserved.

  19. Arthroscopic Labral Base Repair in the Hip: 5-Year Minimum Clinical Outcomes.

    Science.gov (United States)

    Domb, Benjamin G; Yuen, Leslie C; Ortiz-Declet, Victor; Litrenta, Jody; Perets, Itay; Chen, Austin W

    2017-10-01

    Arthroscopic labral base repair (LBR) in the hip is a previously described technique designed to restore the native functional anatomy of the labrum by reproducing its seal against the femoral head. LBR has been shown to have good short-term outcomes. Hypothesis/Purpose: The purpose was to evaluate clinical outcomes of an LBR cohort with a minimum 5-year follow-up. It was hypothesized that patients who underwent LBR would continue to have significant improvement from their preoperative scores and maintain scores similar to their 2-year outcomes. Case series; Level of evidence, 4. Data for patients undergoing primary hip arthroscopic surgery with LBR from February 2008 to May 2011 with a minimum 5-year follow-up were prospectively collected and retrospectively reviewed. Patients with preoperative Tonnis osteoarthritis grade ≥2, previous hip conditions (slipped capital femoral epiphysis, avascular necrosis, Legg-Calv-Perthes disease), severe dysplasia (lateral center-edge angle hip surgery were excluded. Statistical equivalence tests evaluated patient-reported outcomes (PROs) including the modified Harris Hip Score (mHHS), Non-Arthritic Hip Score (NAHS), Hip Outcome Score-Sport-Specific Subscale (HOS-SSS), visual analog scale (VAS) for pain, and patient satisfaction (0-10 scale; 10 = very satisfied). Of the 70 patients (74 hips) who met inclusion and exclusion criteria, 60 (85.7%) patients (64 hips) were available at a minimum 5-year follow-up. All PRO scores significantly improved from preoperative values with a mean follow-up of 67.8 ± 7.4 months (range, 60.0-89.7 months). The mean mHHS increased from 64.4 ±13.8 to 85.3 ± 17.7 ( P hip arthroscopic surgery has yet to be determined; however, these midterm results demonstrate the rates of additional procedures (both secondary arthroscopic surgery and conversion to total hip arthroplasty), that may be necessary after 2 years.

  20. Defining an abnormal first stage of labor based on maternal and neonatal outcomes

    Science.gov (United States)

    Harper, Lorie M.; Caughey, Aaron B.; Roehl, Kimberly A.; Odibo, Anthony O.; Cahill, Alison G.

    2014-01-01

    OBJECTIVE The objective of the study was to determine the threshold for defining abnormal labor that is associated with adverse maternal and neonatal outcomes. STUDY DESIGN This study consisted of a retrospective cohort of all consecutive women admitted at a gestation of 37.0 weeks or longer from 2004 to 2008 who reached the second stage of labor. The 90th, 95th, and 97th percentiles for progress in the first stage of labor were determined specific for parity and labor onset. Women with a first stage above and below each centile were compared. Maternal outcomes were cesarean delivery in the second stage, operative delivery, prolonged second stage, postpartum hemorrhage, and maternal fever. Neonatal outcomes were a composite of the following: admission to level 2 or 3 nursery, 5 minute Apgar less than 3, shoulder dystocia, arterial cord pH of less than 7.0, and a cord base excess of −12 or less. RESULTS Of the 5030 women, 4534 experienced first stage of less than the 90th percentile, 251 between the 90th and 94th percentiles, 102 between the 95th and 96th percentiles, and 143 at the 97th percentile or greater. Longer labors were associated with an increased risk of a prolonged second stage, maternal fever, the composite neonatal outcome, shoulder dystocia, and admission to a level 2 or 3 nursery (P dystocia. CONCLUSION Although women who experience labor dystocia may ultimately deliver vaginally, a longer first stage of labor is associated with adverse maternal and neonatal outcomes, in particular shoulder dystocia. This risk must be balanced against the risks of cesarean delivery for labor arrest. PMID:24361789

  1. Outcome of 28 open pilon fractures with injury severity-based fixation.

    Science.gov (United States)

    Danoff, Jonathan R; Saifi, Comron; Goodspeed, David C; Reid, J Spence

    2015-04-01

    Open pilon fracture management and treatment poses a significant challenge to orthopedic surgeons. The purpose of this study was to determine patient outcomes for open pilon fractures based on wound complication and infection rates, as well as subjective outcome instruments. This was a retrospective consecutive case series of 28 fractures with Orthopaedic Trauma Association (OTA)-type 43-B and 43-C open pilon fractures. Mean length of follow-up was 36 months and minimum of 1 year. Ten fractures were Gustilo and Anderson grade IIIB, and the remaining fractures were grades I-IIIA. Patients were initially treated with spanning external fixation and staged wound debridement followed by osteosynthesis of the articular surface. Metaphyseal fixation was by either plate fixation or Ilizarov frame. The primary outcome was the incidence of deep tissue infection requiring surgery. Secondary outcomes included the incidence of other complications (nonunion, malunion, amputation) and functional outcomes (Short Musculoskeletal Functional Assessment Questionnaire and AAOS Foot and Ankle Questionnaire). Four patients developed deep tissue infections, three in the internal fixation group and one in the Ilizarov group, and all were treated successfully with staged debridement. There were two delayed unions required bone grafting, and infection-free union was ultimately achieved in all fractures. Two patients underwent arthrodesis secondary to post-traumatic arthritis, while no patients experienced malunions or amputations. The use of staged wound debridement in conjunction with either plate fixation or Ilizarov frame achieves low rates of wound infection and stable fixation after anatomic joint reconstruction for OTA-type 43-B and 43-C open pilon fractures.

  2. Achieving the Desired Transformation: Thoughts on Next Steps for Outcomes-Based Medical Education.

    Science.gov (United States)

    Holmboe, Eric S; Batalden, Paul

    2015-09-01

    Since the introduction of the outcomes-based medical education (OBME) movement, progress toward implementation has been active but challenging. Much of the angst and criticism has been directed at the approaches to assessment that are associated with outcomes-based or competency frameworks, particularly defining the outcomes. In addition, these changes to graduate medical education (GME) are concomitant with major change in health care systems--specifically, changes to increase quality and safety while reducing cost. Every sector, from medical education to health care delivery and financing, is in the midst of substantial change and disruption.The recent release of the Institute of Medicine's report on the financing and governance of GME highlights the urgent need to accelerate the transformation of medical education. One source of continued tension within the medical education community arises from the assumption that the much-needed increases in value and improvement in health care can be achieved by holding the current educational structures and architecture of learning in place while concomitantly withdrawing resources. The authors of this Perspective seek to reframe the important and necessary debate surrounding the current challenges to implementing OBME. Building on recent change and service theories (e.g., Theory U and coproduction), they propose several areas of redirection, including reexamination of curricular models and greater involvement of learners, teachers, and regulators in cocreating new training models, to help facilitate the desired transformation in medical education.

  3. 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...

  4. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

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

  5. Predicting IVF Outcome: A Proposed Web-based System Using Artificial Intelligence.

    Science.gov (United States)

    Siristatidis, Charalampos; Vogiatzi, Paraskevi; Pouliakis, Abraham; Trivella, Marialenna; Papantoniou, Nikolaos; Bettocchi, Stefano

    2016-01-01

    To propose a functional in vitro fertilization (IVF) prediction model to assist clinicians in tailoring personalized treatment of subfertile couples and improve assisted reproduction outcome. Construction and evaluation of an enhanced web-based system with a novel Artificial Neural Network (ANN) architecture and conformed input and output parameters according to the clinical and bibliographical standards, driven by a complete data set and "trained" by a network expert in an IVF setting. The system is capable to act as a routine information technology platform for the IVF unit and is capable of recalling and evaluating a vast amount of information in a rapid and automated manner to provide an objective indication on the outcome of an artificial reproductive cycle. ANNs are an exceptional candidate in providing the fertility specialist with numerical estimates to promote personalization of healthcare and adaptation of the course of treatment according to the indications. Copyright © 2016 International Institute of Anticancer Research (Dr. John G. Delinassios), All rights reserved.

  6. Deep learning for tissue microarray image-based outcome prediction in patients with colorectal cancer

    Science.gov (United States)

    Bychkov, Dmitrii; Turkki, Riku; Haglund, Caj; Linder, Nina; Lundin, Johan

    2016-03-01

    Recent advances in computer vision enable increasingly accurate automated pattern classification. In the current study we evaluate whether a convolutional neural network (CNN) can be trained to predict disease outcome in patients with colorectal cancer based on images of tumor tissue microarray samples. We compare the prognostic accuracy of CNN features extracted from the whole, unsegmented tissue microarray spot image, with that of CNN features extracted from the epithelial and non-epithelial compartments, respectively. The prognostic accuracy of visually assessed histologic grade is used as a reference. The image data set consists of digitized hematoxylin-eosin (H and E) stained tissue microarray samples obtained from 180 patients with colorectal cancer. The patient samples represent a variety of histological grades, have data available on a series of clinicopathological variables including long-term outcome and ground truth annotations performed by experts. The CNN features extracted from images of the epithelial tissue compartment significantly predicted outcome (hazard ratio (HR) 2.08; CI95% 1.04-4.16; area under the curve (AUC) 0.66) in a test set of 60 patients, as compared to the CNN features extracted from unsegmented images (HR 1.67; CI95% 0.84-3.31, AUC 0.57) and visually assessed histologic grade (HR 1.96; CI95% 0.99-3.88, AUC 0.61). As a conclusion, a deep-learning classifier can be trained to predict outcome of colorectal cancer based on images of H and E stained tissue microarray samples and the CNN features extracted from the epithelial compartment only resulted in a prognostic discrimination comparable to that of visually determined histologic grade.

  7. Community-Based Psychosocial Treatment Has an Impact on Social Processing and Functional Outcome in Schizophrenia

    Directory of Open Access Journals (Sweden)

    Eszter Varga

    2018-06-01

    Full Text Available Schizophrenic patients have serious impairments in social cognition, which often persists after significant reduction in clinical symptoms. Community-based psychosocial treatments aim to recover social functioning for mentally ill individuals. Our aim was to examine prospective changes in social cognition and functional outcomes in two groups of schizophrenic patients involved in two forms of community-based psychosocial treatments namely case management (CM and community-based club (CC compared to a matched, treatment as usual (TAU group of patients. We hypothesized that CC and CM groups would exhibit better functional and social cognitive outcomes after a 6-month long psychosocial treatment period. Seventy-five patients participated either in CC, CM or TAU. Both CC and CM took part in community-based psychosocial treatment programs including trainings, such as communication and assertiveness trainings. In addition, CC provided group therapeutic treatments and a continuously available day care where patients had the possibility to participate in various social interactions. All participants were in remission, and on maintenance antipsychotic treatment. Participants were assessed on all study variables at two time points: baseline and after 6 months with a battery of questionnaires that examined affective face perception, affective prosody perception, pragmatic language comprehension and ToM. Our results showed that functional outcomes improved significantly in the CC as well as in the CM groups, in contrast to the TAU group. While analyzing summary scores of social cognition, it was found that only the CC group increased its performance in social cognition. In addition, a significant between-group difference in social cognitive function was found after 6 months between the three groups, with the CC group performing best. When investigating associations between changes in social cognition and changes in functional outcomes during a 6-month long

  8. Outcome-based ventilation: A framework for assessing performance, health, and energy impacts to inform office building ventilation decisions.

    Science.gov (United States)

    Rackes, A; Ben-David, T; Waring, M S

    2018-04-23

    This article presents an outcome-based ventilation (OBV) framework, which combines competing ventilation impacts into a monetized loss function ($/occ/h) used to inform ventilation rate decisions. The OBV framework, developed for U.S. offices, considers six outcomes of increasing ventilation: profitable outcomes realized from improvements in occupant work performance and sick leave absenteeism; health outcomes from occupant exposure to outdoor fine particles and ozone; and energy outcomes from electricity and natural gas usage. We used the literature to set low, medium, and high reference values for OBV loss function parameters, and evaluated the framework and outcome-based ventilation rates using a simulated U.S. office stock dataset and a case study in New York City. With parameters for all outcomes set at medium values derived from literature-based central estimates, higher ventilation rates' profitable benefits dominated negative health and energy impacts, and the OBV framework suggested ventilation should be ≥45 L/s/occ, much higher than the baseline ~8.5 L/s/occ rate prescribed by ASHRAE 62.1. Only when combining very low parameter estimates for profitable impacts with very high ones for health and energy impacts were all outcomes on the same order. Even then, however, outcome-based ventilation rates were often twice the baseline rate or more. © 2018 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  9. Diagnosis of students' ability in a statistical course based on Rasch probabilistic outcome

    Science.gov (United States)

    Mahmud, Zamalia; Ramli, Wan Syahira Wan; Sapri, Shamsiah; Ahmad, Sanizah

    2017-06-01

    Measuring students' ability and performance are important in assessing how well students have learned and mastered the statistical courses. Any improvement in learning will depend on the student's approaches to learning, which are relevant to some factors of learning, namely assessment methods carrying out tasks consisting of quizzes, tests, assignment and final examination. This study has attempted an alternative approach to measure students' ability in an undergraduate statistical course based on the Rasch probabilistic model. Firstly, this study aims to explore the learning outcome patterns of students in a statistics course (Applied Probability and Statistics) based on an Entrance-Exit survey. This is followed by investigating students' perceived learning ability based on four Course Learning Outcomes (CLOs) and students' actual learning ability based on their final examination scores. Rasch analysis revealed that students perceived themselves as lacking the ability to understand about 95% of the statistics concepts at the beginning of the class but eventually they had a good understanding at the end of the 14 weeks class. In terms of students' performance in their final examination, their ability in understanding the topics varies at different probability values given the ability of the students and difficulty of the questions. Majority found the probability and counting rules topic to be the most difficult to learn.

  10. Relationship outcomes in Indian-American love-based and arranged marriages.

    Science.gov (United States)

    Regan, Pamela C; Lakhanpal, Saloni; Anguiano, Carlos

    2012-06-01

    The meaning and purpose of marriage, and the manner in which spouses are selected, varies across cultures. Although many cultures have a tradition of arranged marriage, researchers interested in marital dynamics generally have focused on love-based marriages. Consequently, there is little information on relational outcomes within arranged marriages. This study compared relationship outcomes in love-based and arranged marriages contracted in the U.S. A community sample of 58 Indian participants living in the U.S. (28 arranged marriages, 30 love-based marriages) completed measures of marital satisfaction, commitment, companionate love, and passionate love. Men reported greater amounts of commitment, passionate love, and companionate love than women. Unexpectedly, no differences were found between participants in arranged and love-based marriages; high ratings of love, satisfaction, and commitment were observed in both marriage types. The overall affective experiences of partners in arranged and love marriages appear to be similar, at least among Indian adults living in contemporary U.S. society.

  11. Teammates and social influence affect weight loss outcomes in a team-based weight loss competition.

    Science.gov (United States)

    Leahey, Tricia M; Kumar, Rajiv; Weinberg, Brad M; Wing, Rena R

    2012-07-01

    Team-based internet interventions are increasing in popularity as a way of promoting weight loss in large numbers of individuals. Given that social networks influence health behavior change, this study investigated the effects of teammates and social influence on individual weight loss during a team-based weight loss competition. Shape Up Rhode Island (SURI) 2009 was a 12-week online program open to adult residents of Rhode Island. Participants joined with a team and competed with other teams on weight loss and/or physical activity. Overweight/obese (OW/OB) individuals (N = 3,330; 76% female; age = 46.1 ± 10.8; BMI = 31.2 ± 5.3 kg/m(2)), representing 987 teams, completed the weight loss program. Multilevel modeling was used to examine whether weight loss clustered among teammates and whether percentage of teammates in the weight loss division and reported teammate influence on weight loss were associated with individual weight outcomes. OW/OB completers reported losing 4.2 ± 3.4% of initial body weight. Weight loss was similar among teammates (intraclass correlation coefficient (ICC) = 0.10, P social influence for weight loss were associated with greater percent weight loss (P's ≤ 0.002). Similarly, achieving a clinically significant (5%) weight loss tended to cluster within teams (ICC = 0.09; P social influence for weight loss were associated with increased likelihood of achieving a 5% weight loss (odds ratio (OR) = 1.06; OR = 1.20, respectively). These results suggest that teammates affect weight loss outcomes during a team-based intervention. Harnessing and maximizing teammate influence for weight loss may enhance weight outcomes in large-scale team-based programs.

  12. Educating the engineers of 2020: An outcomes-based typology of engineering undergraduates

    Science.gov (United States)

    Knight, David B.

    Members of government and industry have called for greater emphasis within U.S. colleges and universities on producing engineers who can enter and advance a more competitive, globally connected workforce. Looking toward this future, engineers will need to exhibit strong analytical skills as in the past, but they also will need to be proficient in a cadre of new abilities to compete. This study examines, in combination, an array of knowledge and skills aligned with the National Academy of Engineering's "engineer of 2020." The study has two major goals. The first is to develop a typology of engineering students based on the learning outcomes associated with the engineer of E2020. The second is to understand the educational experiences that distinguish these groups of students who resemble, more or less, the engineer of 2020. This approach acknowledges that engineering graduates need a complex skill set to succeed in the new global economy; it is the combination of skills associated with the engineer of 2020, not the individual skills in isolation, which will ensure graduates can respond to workforce needs of the future. To date, research on student outcomes has studied learning outcomes independent of one another rather than investigating student learning holistically. The study uses student data from the Prototype to production: Processes and conditions for preparing the Engineer of 2020 study, sponsored by the National Science Foundation (NSF EEC-0550608). Engineering students from a nationally representative sample of engineering programs in the United States answered a survey that collected information on their pre-college academic preparation and sociodemographic characteristics, their curricular and co-curricular experiences in their engineering programs, and their self-ratings of their engineering-related competencies. Only data on engineering students in their senior year (n=2,422) were utilized in analyses. Analyses were conducted in multiple phases for each

  13. DIFFERENCES IN MENTAL HEALTH AND SEXUAL OUTCOMES BASED ON TYPE OF NONCONSENUAL SEXUAL PENETRATION

    Science.gov (United States)

    Pinsky, Hanna T.; Shepard, Molly E.; Bird, Elizabeth R.; Gilmore, Amanda K.; Norris, Jeanette; Davis, Kelly Cue; George, William H.

    2016-01-01

    Little is known based on the stratification and localization of penetration type of rape: oral, vaginal, and/or anal. The current study examined associations between type of rape and mental and sexual health symptoms in 865 community women. All penetration types were positively associated with negative mental and sexual health symptoms. Oral and/or anal rape accounted for additional variance in anxiety, depression, some trauma-related symptoms, and dysfunctional sexual behavior than the association with vaginal rape alone. Findings suggest that penetration type can be an important facet of a rape experience and may be useful to assess in research and clinical settings. PMID:27486127

  14. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked...

  15. Interpersonal Problems, Mindfulness, and Therapy Outcome in an Acceptance-Based Behavior Therapy for Generalized Anxiety Disorder.

    Science.gov (United States)

    Millstein, Daniel J; Orsillo, Susan M; Hayes-Skelton, Sarah A; Roemer, Lizabeth

    2015-01-01

    To better understand the role interpersonal problems play in response to two treatments for generalized anxiety disorder (GAD); an acceptance-based behavior therapy (ABBT) and applied relaxation (AR), and to examine how the development of mindfulness may be related to change in interpersonal problems over treatment and at follow-up. Eighty-one individuals diagnosed with GAD (65.4% female, 80.2% identified as white, average age 32.92) were randomized to receive 16 sessions of either ABBT or AR. GAD severity, interpersonal problems, and mindfulness were measured at pre-treatment, post-treatment, 6-month follow-up, and 12-month follow-up. Mixed effect regression models did not reveal any significant effects of pre-treatment interpersonal problems on GAD severity over treatment. After controlling for post-treatment GAD severity, remaining post-treatment interpersonal problems predicted 6- but not 12-month GAD severity. Participants in both conditions experienced a large decrease in interpersonal problems over treatment. Increases in mindfulness over treatment and through follow-up were associated with decreases in interpersonal problems, even when accounting for reductions in overall GAD severity. Interpersonal problems may be an important target of treatment in GAD, even if pre-treatment interpersonal problems are not predictive of outcome. Developing mindfulness in individuals with GAD may help ameliorate interpersonal difficulties among this population.

  16. Long-term outcome of refractory status epilepticus in adults: A retrospective population-based study.

    Science.gov (United States)

    Kantanen, Anne-Mari; Reinikainen, Matti; Parviainen, Ilkka; Kälviäinen, Reetta

    2017-07-01

    Refractory status epilepticus (RSE) is a neurological emergency with significant morbidity and mortality. We aimed to analyze the long-term outcome of intensive care unit (ICU)-treated RSE and super-refractory status epilepticus (SRSE) patients in a population based cohort. A retrospective study of ICU- and anesthesia-treated RSE patients in Kuopio University Hospital's (KUH) special responsibility area hospitals in the central and eastern part of Finland from Jan. 1, 2010 to Dec. 31, 2012 was conducted. KUH's catchment area consists of five hospitals-one university hospital and four central hospitals-and covers a population of 840 000. We included all consecutive adult (16 years or older) RSE patients admitted in the participating ICUs during the 3-year period and excluded patients with postanoxic etiologies. We used a modified Rankin Scale (mRS) as a long-term (1-year) outcome measure: good (mRS 0-3, recovered to baseline function) or poor (mRS 4-6, major functional deficit or death). We identified 75 patients with ICU- and anesthesia-treated RSE, corresponding to an annual incidence of 3.0 (95% confidence interval (CI) 2.4-3.8). 21% of the patients were classified as SRSE, with the annual incidence being 0.6/100 000 (95% CI 0.4-1.0). For RSE, the ICU mortality was 0%, hospital mortality was 7% (95% CI 1.2%-12.8%) (n=5), and one-year mortality was 23% (CI 95% 13.4%-32.5%) (n=17). 48% (n=36) of RSE patients recovered to baseline, and 29% (n=22) showed neurological deficit at 1year. Poor outcome (mRS 4-6) was recorded for 52% (n=39) of the patients. Older age was associated with poorer outcome at 1year (p=0.03). For SRSE, hospital mortality was 6% (n=1) and 1-year mortality was 19% (n=3) (95%CI 0%-38.2%). During 1-year follow-up, nearly 50% of the ICU-treated RSE patients recovered to baseline function, whereas 30% showed new functional defects and 20% died. SRSE does not have a necessarily poorer outcome. The outcome is worse in older patients and in patients with

  17. Higher order thinking skills competencies required by outcomes-based education from learners

    Directory of Open Access Journals (Sweden)

    MM Chabeli

    2006-09-01

    Full Text Available Outcomes-Based Education (OBE brought about a significant paradigm shift in the education and training of learners in South Africa. OBE requires a shift from focusing on the teacher input (instruction offerings or syllabuses expressed in terms of content, to focusing on learner outcomes. OBE is moving away from ‘transmission’ models to constructivistic, learner-centered models that put emphasis on learning as an active process (Nieburh, 1996:30. Teachers act as facilitators and mediators of learning (Norms and Standards, Government Gazette vol 415, no 20844 of 2000. Facilitators are responsible to create the environment that is conducive for learners to construct their own knowledge, skills and values through interaction (Peters, 2000. The first critical cross-field outcome accepted by the South African Qualification Framework (SAQA is that learners should be able to identify and solve problems by using critical and creative thinking skills. This paper seeks to explore some higher order thinking skills competencies required by OBE from learners such as critical thinking, reflective thinking, creative thinking, dialogic / dialectic thinking, decision making, problem solving and emotional intelligence and their implications in facilitating teaching and learning from the theoretical perspective. The philosophical underpinning of these higher order thinking skills is described to give direction to the study. It is recommended that a study focusing on the assessment of these intellectual concepts be made. The study may be qualitative, quantitative or mixed methods in nature (Creswell 2005.

  18. Higher order thinking skills competencies required by outcomes-based education from learners.

    Science.gov (United States)

    Chabeli, M M

    2006-08-01

    Outcomes-Based Education (OBE) brought about a significant paradigm shift in the education and training of learners in South Africa. OBE requires a shift from focusing on the teacher input (instruction offerings or syllabuses expressed in terms of content), to focusing on learner outcomes. OBE is moving away from 'transmission' models to constructivistic, learner-centered models that put emphasis on learning as an active process (Nieburh, 1996:30). Teachers act as facilitators and mediators of learning (Norms and Standards, Government Gazette vol 415, no 20844 of 2000). Facilitators are responsible to create the environment that is conducive for learners to construct their own knowledge, skills and values through interaction (Peters, 2000). The first critical cross-field outcome accepted by the South African Qualification Framework (SAQA) is that learners should be able to identify and solve problems by using critical and creative thinking skills. This paper seeks to explore some higher order thinking skills competencies required by OBE from learners such as critical thinking, reflective thinking, creative thinking, dialogic / dialectic thinking, decision making, problem solving and emotional intelligence and their implications in facilitating teaching and learning from the theoretical perspective. The philosophical underpinning of these higher order thinking skills is described to give direction to the study. It is recommended that a study focusing on the assessment of these intellectual concepts be made. The study may be qualitative, quantitative or mixed methods in nature (Creswell 2005).

  19. A New Zealand based cohort study of anaesthetic trainees' career outcomes compared with previously expressed intentions.

    Science.gov (United States)

    Moran, E M L; French, R A; Kennedy, R R

    2011-09-01

    Predicting workforce requirements is a difficult but necessary part of health resource planning. A 'snapshot' workforce survey undertaken in 2002 examined issues that New Zealand anaesthesia trainees expected would influence their choice of future workplace. We have restudied the same cohort to see if that workforce survey was a good predictor of outcome. Seventy (51%) of 138 surveys were completed in 2009 compared with 100 (80%) of 138 in the 2002 survey. Eighty percent of the 2002 respondents planned consultant positions in New Zealand. We found 64% of respondents were working in New Zealand (P New Zealand based respondents but only 40% of those living outside New Zealand agreed or strongly agreed with this statement (P New Zealand but was important for only 2% of those resident in New Zealand (P New Zealand were predominantly between NZ$150,000 and $200,000 while those overseas received between NZ$300,000 and $400,000. Of those that are resident in New Zealand, 84% had studied in a New Zealand medical school compared with 52% of those currently working overseas (P < 0.01). Our study shows that stated career intentions in a group do not predict the actual group outcomes. We suggest that 'snapshot' studies examining workforce intentions are of little value for workforce planning. However we believe an ongoing program matching career aspirations against career outcomes would be a useful tool in workforce planning.

  20. Obstetric and birth outcomes in pregnant women with epilepsy: A hospital-based study

    Directory of Open Access Journals (Sweden)

    Noor Haslina Othman

    2013-01-01

    Full Text Available Introduction : In addition to changes in seizure frequency, pregnant women with epilepsy (WWE are at increased risk of complications during pregnancy or delivery. In the absence of a nationwide WWE registry, hospital-based studies may provide important information regarding current management and outcomes in these patients. Objectives: The aims of this study were to determine changes in seizure frequency, and pregnancy and birth outcomes among pregnant WWE. Materials and Methods: We conducted a retrospective review of medical records of pregnant patients with epilepsy, who obtained medical care (from 2006 to 2011 at one of the general hospitals in the North-Eastern State of Malaysia. Data were collected for seizure frequency before and during the pregnancy, concurrent medications, pregnancy complications, and neonatal outcomes. Results: We reviewed records of 25 patients with a total of 33 different pregnancies. All patients were treated with antiepileptic medications during their pregnancies, with 42% monotherapy and 58% polytherapy. Seizure frequency decreased in 5 (15.2%, increased in 18 (54.5% and unchanged in 10 (30.3% cases of pregnancies. Pregnancy complications were anemia, gestational diabetes mellitus, gestational hypertension, intrauterine growth retardation, premature rupture of membrane, and vaginal bleeding. Preterm deliveries were recorded in 11 (33.3% infants. Conclusion: In our setting, many patients were being on polytherapy during their pregnancies. This underscores the need for planned pregnancies so that antiepileptic medications can be optimized prior to pregnancy.