THE FORMATION OF PROFESSIONAL COMPETENCE OF THE TEACHER OF PRESCHOOL EDUCATION IN THE SYSTEM OF ADDITIONAL EDUCATION

Directory of Open Access Journals (Sweden)

Galiya H. Vakhitova

2015-01-01

Full Text Available RETRACTED ARTICLEThe aim of the article is to consider the issues of professional competence formation of the teacher of preschool education in the system of additional education; the necessity of educational space extension of preschool children is proved. Methods. The author relies on the technique of the competency approach to teacher preparation pre-school education, while using both theoretical and empirical research methods. The methods involve the retrospective analysis of research works of Russian scholars on pedagogics and psychology; empirical methods – pedagogical diagnostics on the basis of questioning, analysis of psychopedagogical diagnosis. Results. In the course of pedagogical diagnostics in order to determine whether the content of teacher competence features educational activities in terms of pre-school education it was found that among the most important qualities required of a teacher of preschool education, the respondents allocate humanely-personal and communication skills, functional literacy and reflective skills; majority of respondents found it difficult and/or do not know how to put into practice the polysubjective principle, which is very important at the level of pre-school education. The process of skills formation is described to carry out student teaching on the basis of the proposed principle. It is suggested to put students – the future teachers into the teaching process or real professional work in phases. Scientific novelty and practical significance. The author gives the classification of groups of professional competence indicators of the teacher of preschool education. Ways for the decision of the priority problems defined in Federal State Educational Standard of Pre-school Education (FSES PE in a context of the polysubjective approach are shown; each participant of educational process acts as its active member. The author of article considers additional education as a perspective direction of

The impact of group occupational therapy using a cueing system on executive function of preschool-aged children with brain lesions.

Science.gov (United States)

Seo, Sang-Min

2018-02-01

[Purpose] This study investigates the effects of group occupational therapy using a cueing system on the executive function of preschool-aged children with brain lesions. [Subjects and Methods] Six preschool-aged children with brain lesions participated in this study. A 24-session occupational therapy program (1 session/week, 50 minutes/session) designed based on a cueing system was administered to examine the changes in the participants' executive function. The behavior rating inventory of executive function-preschool (BRIEF-P) was used to check the magnitude of improvement of executive functions after therapy. [Results] A Wilcoxon signed rank test revealed that occupational therapy significantly improved all domains, indices, and the global executive composite in the BRIEF-P. [Conclusion] The occupational therapy intervention incorporating a type of cognitive behavioral approach known as the cueing system may assist improving executive functions in preschool-aged children with brain lesions.

Mother-Child Dyadic Synchrony Is Associated with Better Functioning in Hyperactive/Inattentive Preschool Children

Science.gov (United States)

Healey, Dione M.; Gopin, Chaya B.; Grossman, Bella R.; Campbell, Susan B.; Halperin, Jeffrey M.

2010-01-01

Background: Hyperactive/inattentive (HI) behaviors are common in preschoolers, but they result in functional impairment and attention deficit/hyperactivity disorder (ADHD) diagnoses in only some children. We examined whether the quality of mother-child interaction accounts for variance in level of functioning among preschool children with elevated…

Swedish Preschool Teachers' Ideas of the Ideal Preschool Group

Science.gov (United States)

Pramling Samuelsson, Ingrid; Williams, Pia; Sheridan, Sonja; Hellman, Annette

2016-01-01

In Sweden, preschool has been noted as being of a high quality compared to many other countries. However, dramatic changes in the preschool sector are taking place. A recent law states that it is a child's right to get a preschool place within a few months. As a consequence, the number of children in preschool has increased, which could influence…

Preschool Movement Education in Turkey: Perceptions of Preschool Administrators and Parents

Science.gov (United States)

Sevimli-Celik, Serap; Kirazci, Sadettin; Ince, Mustafa Levent

2011-01-01

The purpose of this study was to examine the perceptions of preschool administrators and parents about preschool movement education and movement practices in preschools. Participants were 8 preschool administrators and 21 parents from 8 randomly selected private preschools in one of the municipalities in Ankara, Turkey. Semi-structured interviews,…

Objectively measured sedentary behavior in preschool children: comparison between Montessori and traditional preschools.

Science.gov (United States)

Byun, Wonwoo; Blair, Steven N; Pate, Russell R

2013-01-03

This study aimed to compare the levels of objectively-measured sedentary behavior in children attending Montessori preschools with those attending traditional preschools. The participants in this study were preschool children aged 4 years old who were enrolled in Montessori and traditional preschools. The preschool children wore ActiGraph accelerometers. Accelerometers were initialized using 15-second intervals and sedentary behavior was defined as Montessori preschools, after adjusting for selected potential correlates of preschoolers' sedentary behavior. Children attending Montessori preschools spent less time in sedentary behavior than those attending traditional preschools during the in-school (44.4. min/hr vs. 47.1 min/hr, P = 0.03), after-school (42.8. min/hr vs. 44.7 min/hr, P = 0.04), and total-day (43.7 min/hr vs. 45.5 min/hr, P = 0. 009) periods. School type (Montessori or traditional), preschool setting (private or public), socio-demographic factors (age, gender, and socioeconomic status) were found to be significant predictors of preschoolers' sedentary behavior. Levels of objectively-measured sedentary behavior were significantly lower among children attending Montessori preschools compared to children attending traditional preschools. Future research should examine the specific characteristics of Montessori preschools that predict the lower levels of sedentary behavior among children attending these preschools compared to children attending traditional preschools.

Shared genetic and environmental influences on early temperament and preschool psychiatric disorders in Hispanic twins.

Science.gov (United States)

Silberg, Judy L; Gillespie, Nathan; Moore, Ashlee A; Eaves, Lindon J; Bates, John; Aggen, Steven; Pfister, Elizabeth; Canino, Glorisa

2015-04-01

Despite an increasing recognition that psychiatric disorders can be diagnosed as early as preschool, little is known how early genetic and environmental risk factors contribute to the development of psychiatric disorders during this very early period of development. We assessed infant temperament at age 1, and attention deficit hyperactivity disorder (ADHD), oppositional defiant disorder (ODD), and separation anxiety disorder (SAD) at ages 3 through 5 years in a sample of Hispanic twins. Genetic, shared, and non-shared environmental effects were estimated for each temperamental construct and psychiatric disorder using the statistical program MX. Multivariate genetic models were fitted to determine whether the same or different sets of genes and environments account for the co-occurrence between early temperament and preschool psychiatric disorders. Additive genetic factors accounted for 61% of the variance in ADHD, 21% in ODD, and 28% in SAD. Shared environmental factors accounted for 34% of the variance in ODD and 15% of SAD. The genetic influence on difficult temperament was significantly associated with preschool ADHD, SAD, and ODD. The association between ODD and SAD was due to both genetic and family environmental factors. The temperamental trait of resistance to control was entirely accounted for by the shared family environment. There are different genetic and family environmental pathways between infant temperament and psychiatric diagnoses in this sample of Puerto Rican preschool age children.

The Development and Validation of the Behavior and Emotion Expression Observation System to Characterize Preschoolers' Social and Emotional Interactions

Science.gov (United States)

Johnson, Stacy R.; Finlon, Kristy J.; Izard, Carroll E.

2016-01-01

Research Findings: This article describes the development and evaluation of the Behavior and Emotion Expression Observation System (BEEOS), a direct observation tool to characterize preschoolers' social and emotion behaviors during semistructured activities in the classroom. The BEEOS was used to observe 148 Head Start preschoolers, and…

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

Modern knowledge about prevention and correction of functional disorders of the supporting-motor apparatus of the senior preschool age children in the process of physical education

Directory of Open Access Journals (Sweden)

Kashuba V.A.

2009-12-01

Full Text Available Technology of correction of violations of carriage is developed for the children of senior preschool age taking into account spatial organization of their body. Possibilities of application of technology are rotined in the system of physical education of child preschool age and in a medical physical culture. The flowsheet of organization of employments is offered correction-prophylactic macrocycle. Pulling in is selected in a chart, correcting and supporting sanitary the stages.

Objectively measured sedentary behavior in preschool children: comparison between Montessori and traditional preschools

Directory of Open Access Journals (Sweden)

Byun Wonwoo

2013-01-01

Full Text Available Abstract Background This study aimed to compare the levels of objectively-measured sedentary behavior in children attending Montessori preschools with those attending traditional preschools. Methods The participants in this study were preschool children aged 4 years old who were enrolled in Montessori and traditional preschools. The preschool children wore ActiGraph accelerometers. Accelerometers were initialized using 15-second intervals and sedentary behavior was defined as Results Children attending Montessori preschools spent less time in sedentary behavior than those attending traditional preschools during the in-school (44.4. min/hr vs. 47.1 min/hr, P = 0.03, after-school (42.8. min/hr vs. 44.7 min/hr, P = 0.04, and total-day (43.7 min/hr vs. 45.5 min/hr, P = 0. 009 periods. School type (Montessori or traditional, preschool setting (private or public, socio-demographic factors (age, gender, and socioeconomic status were found to be significant predictors of preschoolers’ sedentary behavior. Conclusions Levels of objectively-measured sedentary behavior were significantly lower among children attending Montessori preschools compared to children attending traditional preschools. Future research should examine the specific characteristics of Montessori preschools that predict the lower levels of sedentary behavior among children attending these preschools compared to children attending traditional preschools.

Improvements and Future Challenges for the Research Infrastructure in the Field of “Preschool Education”

OpenAIRE

C. Katharina Spiess

2009-01-01

"Given the importance of the early stage of a child`s life and taking into account that there various initiatives underway to improve preschool programs in German, it is remarkable that there are only a few microdatasets covering the field of preschool education in Germany - even less if the focus is on nationally representative datasets. The majority of these at least provide information on attendance of preschool programs. In principle there are two main groups of data: data that comprise p...

Development of accounting quality management system

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Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

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.

User-Oriented Project Accounting System.

Science.gov (United States)

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

Clinical significance of non-mydriatic fundus photography in screening for preschool children ocular fundus disease

Directory of Open Access Journals (Sweden)

Jun Luo

2014-06-01

Full Text Available AIM: To observe the incidence of ocular fundus disease in preschool children examined by non-mydriatic fundus camera and evaluate its effectiveness compared with direct inspection shadow mirror. METHODS: Three thousand eight hundred and ninety-six preschool children from April 2012 to October 2013 were examined by Topcon TRC-NW300 color fluorescence fundus camera and direct inspection shadow mirror, and images were saved immediately. RESULTS: Detection rate of non-mydriatic fundus photography was higher than that of direct inspection shadow mirror. In 3 896 cases, 41 eyes were detected abnormal fundus accounting for 1.05%. The retinal myelinated nerve fibers, morning glory syndrome, retinitis pigmentosa, congenital retinoschisis were common, accounted for 24.39%, 21.95%, 14.63%, 12.20% respectively. The children eye diseases were often accompanied by abnormal vision(68.30%, ametropia(63.41%, strabismus(19.51%.CONCLUSION: Non-mydriatic fundus photography is a mydriatic method without medicine, so it is easy for preschool children to accept. Image results could directly display the fundus lesions. It shows important significance in the screening for preschool children eye diseases.

Automated accounting systems for nuclear materials

International Nuclear Information System (INIS)

Erkkila, B.

1994-01-01

History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed

The Reliability and Structure of the Classroom Assessment Scoring System in German Pre-Schools

Science.gov (United States)

Stuck, Andrea; Kammermeyer, Gisela; Roux, Susanna

2016-01-01

This study examined the reliability and structure of the Classroom Assessment Scoring System (CLASS; Pianta, R. C., K. M. La Paro, and B. K. Hamre. 2008. "Classroom Assessment Scoring System. Manual Pre-K." Baltimore, MD: Brookes) and the quality of interactional processes in a German pre-school setting, drawing on a sample of 390…

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

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

Validity of the Communication Function Classification System for use with preschool children with communication disorders.

Science.gov (United States)

Hidecker, Mary Jo Cooley; Cunningham, Barbara Jane; Thomas-Stonell, Nancy; Oddson, Bruce; Rosenbaum, Peter

2017-05-01

To evaluate construct and predictive validity of the Communication Function Classification System (CFCS) for use with preschool children with a range of speech and language disorders. Seventy-seven preschool children with speech and language disorders (50 males, 27 females; mean 2y 7mo, standard deviation [SD] 1y) participated in this cohort study. Preschool children had speech and language, language-only, or speech-only disorders. Together with parent input, speech-language pathologists (SLPs) completed the CFCS at time 1. Parents and SLPs then independently completed a validated change-detecting functional communication outcome measure, the Focus on the outcomes of Communication Under Six (FOCUS), three times: at assessment (time 1), at the start of treatment (time 2), and at the end of treatment (time 3). There was a significant negative correlation between CFCS classifications and FOCUS scores at all three measurement points for the ratings by both parents and SLPs (correlations ranged from -0.60 to -0.76). As expected, no correlations between CFCS classifications and FOCUS change scores were statistically significant. This study provides evidence of construct and predictive validity of the CFCS, demonstrating its value as a discriminative tool for use with preschool children with a range of speech and language disorders. © 2017 Mac Keith Press.

Verification Account Management System (VAMS)

Data.gov (United States)

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

A Systems Approach to Understanding Occupational Therapy Service Negotiations in a Preschool Setting

Science.gov (United States)

Silverman, Fern; Kramer, Paula; Ravitch, Sharon

2011-01-01

The purpose of this study was to use a systems approach to examine informal communications, meaning those occurring outside of scheduled meetings, among stakeholders in a preschool early intervention program. This investigation expands the discussion of how occupational therapy treatment decisions are made in educational settings by using a…

Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

Organising and Leading Systematic Quality Work in the Preschool -- Preschool Managers' Perspectives

Science.gov (United States)

Håkansson, Jan

2016-01-01

Preschool managers' responsibility for and leadership of systematic quality work has come to the fore in connection with changes made to the Swedish preschool curriculum. The aim of this study is to contribute to the understanding of preschool managers' leadership and management of the systematic quality work in Swedish preschools with reference…

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

Cooperation between Parents and Preschool Institutions through Different Concepts of Preschool Education

Directory of Open Access Journals (Sweden)

Sanja Berčnik

2017-12-01

Full Text Available This paper analyses the importance, role, and methods of cooperation between parents and preschool institutions through the different concepts of preschool education and different educational approaches and formal frameworks. Through educational approaches, the authors analyse how cooperation affects the implementation of preschool education in alternative educational approaches, such as the Waldorf, Montessori, and Reggio Emilia approaches, and Slovenian public preschool institutions. They envisage that different educational approaches in preschool education perceive the importance and role of cooperation with parents differently and conclude that there are various models of cooperation, which can be demonstrated through a theoretical analysis of the aforementioned alternative preschool approaches. In their view, partnership promotes a shared commitment to the quality realisation of educational goals; it also develops understanding and an ethos of openness in the relationship between all actors in the process of care and education of preschool children.

An Evaluation of Preschool Education in the Awutu Efutu Senya ...

African Journals Online (AJOL)

The study examined the state of preschool education in the Winneba district with the intent of identifying strengths and weaknesses of the sub system. A comparison of rural and urban preschools in the district was also explored. A sample of 30 preschools made up of 16 public and 14 private ones were selected through ...

Preschool Teachers' Emotional Socialization Responses to 4-6 Year-Old Turkish Preschoolers' Emotional Expressions

Science.gov (United States)

Kilic, Sukran

2015-01-01

The goal of the present study was to investigate preschool teachers' emotion socialization responses to Turkish preschoolers' emotional expressions based on children's age and gender. The participants in the current study were 12 preschool full time teachers from 4 preschool and 288 preschoolers ranging in age from 4 to 6 years in Aksaray. In…

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

Child Sexual Abuse at Preschools--A Research Review of a Complex Issue for Preschool Professionals

Science.gov (United States)

Bergström, Helena; Eidevald, Christian; Westberg-Broström, Anna

2016-01-01

The objective of this research review is to synthesize research published between 2000 and 2015 regarding child sexual abuse, preschool and preschool teachers. The review identifies themes relevant for the preschool teacher profession: child sexual abuse at preschools, suspicions and consequences for the preschool sector, preventing techniques and…

The Chinese number naming system and its impact on the arithmetic performance of pre-schoolers in Hong Kong

Science.gov (United States)

Ng, Sharon Sui Ngan

2012-06-01

Asian children, including Chinese children, perform better than their English-speaking peers in cross-national mathematics studies. This superior Asian performance is attributed to several factors including cultural beliefs, educational systems and practices, and the Chinese number naming system. Given the limited empirical evidence on pre-school mathematics learning in Chinese societies, the outcomes of Western studies are often borrowed and adopted in curriculum planning in Asian schools. The study reported in this paper investigated the performance of Hong Kong Chinese pre-school children based on Western studies involving English-speaking children, and examined the relationship between the Chinese number naming system and children's performance in number and operation concepts. Data were collected from 299 pre-school children aged between 3 and 5 years. The learning sequence of the children in mastering number and operation concepts was established using the Rasch Model. This study provides empirical evidence for the feasibility of borrowing lists of mathematics concepts from studies of English-speaking children to serve as a reference for school-based curriculum planning in a Chinese-speaking context. However, it is not enough to establish the relationship between children's performance and the Chinese number naming system. Classroom instruction and cultural beliefs in mathematics learning are also important in explaining children's performance.

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

National Research Council Canada - National Science Library

1996-01-01

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

Preschool as an Arena for Developing Teacher Knowledge Concerning Children's Language Learning

Science.gov (United States)

Sheridan, Sonja; Gjems, Liv

2017-01-01

The most important benefits of international comparisons are the indications that make hidden national characteristics visible and shed new light on the system in each country. From a comparative perspective, this article explores what Swedish and Norwegian preschool teachers emphasise as important to preschool student teachers about preschool as…

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

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

"Miss! I'm Done!" Finishing Craft Assignments as a Situated Activity System in Preschool

Science.gov (United States)

Deunk, Marjolein; Berenst, Jan; de Glopper, Kees

2010-01-01

We describe the Situated Activity System of finishing craft assignments in preschool: the specific, routinized way that child and teacher jointly close the child's craft assignment, employing a specific discourse pattern. We analyzed the interactions of 14 Dutch children between 2.1 and 3.10 years old while they were finishing their craft…

An Examination of Parents' and Preschool Workers' Perspectives on Bullying in Preschool

Science.gov (United States)

Cameron, David Lansing; Kovac, Velibor Bobo

2016-01-01

Parents (n = 141) and preschool workers (n = 81) completed a survey regarding their perspectives towards: (a) the existence of bullying in preschool, (b) interpretations of bullying, (c) the roles of bullies and victims, and (d) gender differences. Findings suggest that both groups largely believe that bullying occurs in preschool. Excluding…

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

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

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

Accounting Information Systems for Decision Making

NARCIS (Netherlands)

Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

2013-01-01

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

The Discourse of a Preschool Education Curriculum

Directory of Open Access Journals (Sweden)

Lidija Miškeljin

2016-02-01

Full Text Available The paper presents a critical analysis of the discourse of a preschool education curriculum. Its starting point is Foucault’s concept of discourse as language in use, which not only reflects the social order, but also shapes it through a network of conventions, knowledge and practices determining man’s – or, in this case, the reader’s – perception of reality. The analysis is based on identifying the discourse strategies and/or systems of rules laid out in the text The basic principles of the preschool education curriculum for three- to seven-year-old children – model A which make possible certain statements and insights regarding children and thus position the child and the preschool teacher by means of discourse repertoires. This approach helps contextualize the text and leads to an understanding of the basic discourse mechanism involved in the creation of specific versions of preschool education. As discourse analysis itself is related to interpretation and narratology, with the story as a constant, so is this paper a story about a preschool curriculum, for, like any other text, it tells an unfinished story that can yet evolve in different directions.

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Understanding Preschool Emergent Science in a Cultural Historical Context through Activity Theory

Science.gov (United States)

Sundberg, Bodil; Areljung, Sofie; Due, Karin; Ekström, Kenneth; Ottander, Christina; Tellgren, Britt

2016-01-01

The aim of this study is to explore how cultural factors interact with preschool teachers' shaping of activities with science content, and also how Activity Theory (AT) as a theoretical framework can be useful for examining interrelations within preschool systems. Qualitative data was collected from three preschools in the form of guided group…

THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Flavius-Andrei GUINEA

2016-12-01

Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

When Does Preschool Matter?

Science.gov (United States)

Yoshikawa, Hirokazu; Weiland, Christina; Brooks-Gunn, Jeanne

2016-01-01

We have many reasons to invest in preschool programs, including persistent gaps in school readiness between children from poorer and wealthier families, large increases in maternal employment over the past several decades, and the rapid brain development that preschool-age children experience. But what do we know about preschool education's…

Preschool education studentsʼ attitude towards inclusion in preschool educational context

OpenAIRE

Skubic, Darija; Vidrih, Alenka

2015-01-01

The purpose of the current study was to investigate the attitudes of preschool education students regarding inclusive teaching/inclusive practices. As a research instrument a questionnaire with 17 statements, referred to education, practices and policies of inclusion was developed. 118 students of the preschool education study programme at the Faculty of Education in Ljubljana participated in the study. There were 3 different groups of students: 25 students of the 2nd year of preschool educat...

Assessment of Attention in Preschoolers

Science.gov (United States)

Mahone, E.M.; Schneider, H.E.

2012-01-01

In the past two decades, there has been an increased interest in the assessment and treatment of preschool children presenting with concerns about attention problems. This article reviews the research and clinical literature involving assessment of attention and related skills in the preschool years. While inattention among preschoolers is common, symptoms alone do not necessarily indicate a disorder, and most often represent a normal variation in typical preschool child development. Thus, accurate identification of “disordered” attention in preschoolers can be challenging, and development of appropriate, norm-referenced tests of attention for preschoolers is also difficult. The current review suggests that comprehensive assessment of attention and related functions in the preschool child should include thorough review of the child’s history, planned observations, and formal psychometric testing. The three primary methods of psychometric assessment that have been used to characterize attentional functioning in preschool children include performance-based tests, structured caregiver interviews, and rating scales (parent, teacher, and clinician). Among performance-based methods for measurement of attention in the preschool years, tests have been developed to assess sustained attention, selective (focused) attention, span of attention (encoding/manipulation), and (top-down) controlled attention—including freedom from distractibility and set shifting. Many of these tests remain experimental in nature, and review of published methods yields relatively few commercially available, nationally normed tests of attention for preschoolers, and an overall dearth of reliability and validity studies on the available measures. PMID:23090646

Process Mediates Structure: The Relation between Preschool Teacher Education and Preschool Teachers' Knowledge

Science.gov (United States)

Blömeke, Sigrid; Jenßen, Lars; Grassmann, Marianne; Dunekacke, Simone; Wedekind, Hartmut

2017-01-01

Data about processes and outcomes of preschool teacher education is scarce. This paper examines the opportunities to learn (OTL) of prospective preschool teachers (N = 1,851) at different types and stages of preschool teacher education and their relation to general pedagogical knowledge (GPK), mathematics pedagogical content knowledge (MPCK), and…

Doing Things. A Live Action Video for Preschoolers [Videotape].

Science.gov (United States)

Bo Peep Productions, Eureka, MT.

Some preschool teachers have expressed concern regarding the lack of science instructional material for students age 2 through the preschool years. This videotape was developed to help fill this chasm in our educational system. It contains activities from students' everyday life such as eating, washing, and playing. These daily processes are then…

Compare the Chinese and American Accounting Management System

Institute of Scientific and Technical Information of China (English)

刘晨

2014-01-01

Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

Preschool Teachers' Views on Competence in the Context of Home and Preschool Collaboration

Science.gov (United States)

Vuorinen, Tuula; Sandberg, Anette; Sheridan, Sonja; Williams, Pia

2014-01-01

The purpose of this article is to analyse and discuss preschool teachers' views regarding competence within their profession in the context of home and preschool collaboration. The question addressed is as follows: In what situations do preschool teachers perceive that their competence becomes visible for parents? The results, based on interviews…

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.

Different Clinical Features and Lower Scores in Clinical Scoring Systems for Appendicitis in Preschool Children: Comparison with School Age Onset

OpenAIRE

Song, Chun Woo; Kang, Joon Won; Kim, Jae Young

2018-01-01

Purpose To clarify the clinical features of appendicitis in preschool children and to explore clinical appendicitis scoring systems in this age group. Methods We retrospectively collected data on 142 children, aged 10 years or younger, with confirmed diagnosis of appendicitis based on surgical and pathologic findings. Enrolled subjects were divided into two groups: Group 1 (preschool children aged ≤5 years, n=41) and Group 2 (school children aged >5 to ≤10 years, n=101). Data analyzed include...

METHODIC OF DEVELOPMENT OF MOTOR GIFTEDNESS OF PRESCHOOL CHILDREN

Directory of Open Access Journals (Sweden)

Fedorova Svetlana Yurievna

2013-04-01

Full Text Available Education and training of gifted children today appropriate to consider as an important strategic task of modern society. In this context, the purpose of research is the development motor giftedness, which is particularly relevant at the stage of pre-school education, which is caused by age-preschoolers. Preschoolers' motor giftedness is considered by the author as developing integrated quality, including psychomotor skills, inclinations, increased motivation for motor activity. In the process of study the following methods are used: the study and analysis of the scientific and methodological literature on studies, questioning, interview, testing of physical fitness, statistical data processing. The result of research work is methodic of development of motor giftedness on physical education in preschool. The author's methodic consists of four steps: diagnostic, prognostic, practice and activity, social and pedagogical. Each step determines the inclusion of preschool children in sports and developing environment that meets his or her abilities and needs through the creation of certain social and educational conditions. The area of using results of the author's methodic is preschool and the system of improvement professional skill of teachers.

7 CFR 1767.12 - Accounting system requirements.

Science.gov (United States)

2010-01-01

... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

Classification of mental health disorders in preschool and primary school children

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O.V. Khukhlaeva

2014-08-01

Full Text Available There are different types of mental health disorders in preschool and primary school children. In the case where a child has several violations, their differentiation is difficult. During the life of children, one should pay attention to the style of their behavior, especially in conflict situations. Based on the style of behavior in the conflict and on its content, one can make a classification of mental health disorders in preschool and primary school children. In particular, one should pay attention on children with pronounced line of activity, i.e., with a predominance of assimilation, who use aggressive behavior as a defense mechanism against feelings of surrounding world insecurity; on violations of psychological health, the origins of which lie in the preschool years, including accounting for family relations; on violations of psychological health, the origins of which lie at an early age (for example, if the child has no autonomy, no ability to self-selection, judgments, estimates.

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…

Analysis of applications suitable for mobile learning of preschool children

OpenAIRE

Stoimenovski, Aleksandar; Kraleva, Radoslava; Kralev, Velin

2016-01-01

This article considers the use of mobile learning in Bulgarian education by young children. The most used mobile operating systems are analyzed. Also some of the most used existing applications suitable for mobile learning of preschool children are presented and classified. Keywords: Mobile applications for preschool children, mobile learning.

Producing the "International" Child: Negotiations of Language in an International Preschool in Japan

Science.gov (United States)

Imoto, Yuki

2011-01-01

This article provides an ethnographic account of an "international preschool" in Japan, describing how ideologies of "English" and "internationalism" are produced and consumed among the parents, teachers and directors, in their common goal of socialising an "international" child. (Contains 6 notes.)

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Operational advanced materials control and accountability system

International Nuclear Information System (INIS)

Malanify, J.J.; Bearse, R.C.; Christensen, E.L.

1980-01-01

An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs

Collaboration between Mathematics Facilitators and Preschool Teachers Using the Innovative "Senso-Math" Preschool Program

Science.gov (United States)

Hassidov, Dina; Ilany, Bat-Sheva

2018-01-01

This article presents a mixed-method study of the innovative "Senso-Math" preschool program and the reactions of both the facilitators, who underwent a special training program, and the preschool teachers in whose classes the program was implemented. The goal of the program is to enhance mathematical development in preschool children…

Integrating Systems into Accounting Instruction.

Science.gov (United States)

Heatherington, Ralph

1980-01-01

By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

METHODIC OF DEVELOPMENT OF MOTOR GIFTEDNESS OF PRESCHOOL CHILDREN

Directory of Open Access Journals (Sweden)

Светлана Юрьевна Федорова

2013-05-01

Full Text Available Education and training of gifted children today appropriate to consider as an important strategic task of modern society. In this context, the purpose of research is the development motor giftedness, which is particularly relevant at the stage of pre-school education, which is caused by age-preschoolers. Preschoolers' motor giftedness is considered by the author as developing integrated quality, including psychomotor skills, inclinations, increased motivation for motor activity. In the process of study the following methods are used:  the study and analysis of the scientific and methodological literature on studies, questioning, interview, testing of physical fitness, statistical data processing.The result of research work is methodic of development of motor giftedness on physical education in preschool. The author's methodic consists of four steps:  diagnostic, prognostic, practice and activity, social and pedagogical. Each step determines the inclusion of preschool children in sports and developing environment that meets his or her abilities and needs through the creation of certain social and educational conditions.The area of using results of the author's methodic is preschool and the system of improvement professional skill of teachers. DOI: http://dx.doi.org/10.12731/2218-7405-2013-4-31

Development of nuclear material accountancy control system

International Nuclear Information System (INIS)

Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

1992-01-01

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 various inquiries can be carried out by the data base system which has free item searching procedure. (author)

'I felt a little bubbly in my tummy': eliciting pre-schoolers' accounts of their health visit using a computer-assisted interview method.

Science.gov (United States)

Bokström, P; Fängström, K; Calam, R; Lucas, S; Sarkadi, A

2016-01-01

In the health care services, children's rights to participate in all matters that concern them are considered important. However, in practice this can be challenging with young children. In My Shoes (IMS) is a computer-assisted interview tool developed to help children talk about their experiences. The aim of the study was to evaluate the IMS' ability to elicit pre-schoolers' subjective experiences and accurate accounts of a routine health visit as well as the children's engagement in the interview process. Interviews were conducted with 23 children aged 4-5 years, 2-4 weeks after their health visit. The interviews were transcribed verbatim and analysed using a method inspired by Content Analysis to evaluate IMS's ability to elicit accounts about subjective experiences. Accurate accounts were assessed by comparing the transcribed interviews with the filmed visits at the child health centre. The children's engagement was defined by the completion and length of the interviews, and the children's interaction with the software. All children gave accounts about their subjective experiences, such as their emotional state during the visit, available toys or rewards they received. All children related to the correct event, they all named at least one person who was present and 87% correctly named at least one examination procedure. The majority of children (91%) completed the interview, which lasted 17-39 min (M = 24), and 96% interacted with the IMS software. IMS was feasible to help children describe their health care experiences, in both detail and depth. The children interacted with the software and maintained their interest for an extended period of time. © 2015 John Wiley & Sons Ltd.

Transition between Swedish Preschool and Preschool Class: A Question about Interweaving Care and Knowledge

Science.gov (United States)

Alatalo, Tarja; Meier, Joanna; Frank, Elisabeth

2016-01-01

This study highlights teachers' experiences with transition from Swedish preschool to preschool class, i.e. from the daycare centre to the formal school. One assumption was that transition activities, to favour continuity in the long-term, need to focus on children's learning within the target areas that the policy documents specify for preschool.…

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

Accounting systems for special nuclear material control. Technical report

International Nuclear Information System (INIS)

Korstad, P.A.

1980-05-01

Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

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

PRESCHOOL EDUCATIONAL ESTABLISHMENTS IN NIZHNI NOVGOROD PROVINCE IN YEARS OF SOVIET POWER

Directory of Open Access Journals (Sweden)

Natalia Vasilyevna Bystrovа

2015-08-01

Full Text Available Scientific historical-historical and social-pedagogical principals of development of a pre-school educational offices in Nizhegorodskaja gubernija in the context a Russian historical-pedagogical education are determined in the article. Causes of making of the pre-school net are distingvished: political, social, psychological-pedagogical. Rating of the state system of a pre-school up-bringing including: nursery schools and hearths, kindergartens and grounds, childrens` homes and others are discovered.Purpose: determine the scientific, historical and socio-pedagogical bases of development of preschool educational institutions in the 1917-1930 biennium in the Nizhny Novgorod region.Method or the methodology of work. Realaizing of the principles of science and historism we used generals methods for historical science methods(discovering analize, generalizing, learning of archive and published materials; concrete-historical, theoretic and a systematic analize,specific methods are also founded which are characterized for historic-theoretic researches: comparing ,situational-historical,historical-genetic,concrete-historical,textological analize.Results. A system characteristic of pre-school educational offices in the 20 th years of the 20 century in Nizhegorodskaya guberniya in the conditions of changing social-political sphere of Russia is offered and based. The sphere of useing of the results The result presents an evid interest for teachers, sociologs, people who learn history, who deal researching of a pre-school teaching.Practical implications. The result is an obvious interest for educators, sociologists, historians engaged in research the issue of preschool education.

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

Preschool teachers' perception and use of hearing assistive technology in educational settings.

Science.gov (United States)

Nelson, Lauri H; Poole, Bridget; Muñoz, Karen

2013-07-01

This study explored how often sound-field amplification and personal frequency-modulated (FM) systems are used in preschool classrooms, teacher perceptions of advantages and disadvantages of using hearing assistive technology, and teacher recommendations for hearing assistive technology use. The study used a cross-sectional survey design. Participants were professionals who provided services to preschool-age children who are deaf or hard of hearing in public or private schools. A total of 306 surveys were sent to 162 deaf education programs throughout the United States; 99 surveys were returned (32%). Simple statistics were used to describe the quantitative survey results; content analysis was completed on open-ended survey comments. Surveys were received from teachers working at listening and spoken language preschool programs (65%) and at bilingual-bicultural and total communication preschool programs (35%). Most respondents perceived that hearing assistive technology improved students' academic performance, speech and language development, behavior, and attention in the classroom. The majority of respondents also reported that they definitely would or probably would recommend a sound-field system (77%) or personal FM system (71%) to other educators. Hearing assistive technology is frequently used in preschool classrooms of children who are deaf or hard of hearing, with generally positive teacher perceptions of the benefits of using such technology.

34 CFR 200.12 - Single State accountability system.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

A Read-Aloud Storybook Selection System for Prereaders at the Preschool Language Level: A Pilot Study

Science.gov (United States)

Schwarz, Amy Louise; van Kleeck, Anne; Beaton, Derek; Horne, Erin; MacKenzie, Heather; Abdi, Hervé

2015-01-01

Purpose: Many well-accepted systems for determining difficulty level exist for books children read independently, but few are available for determining the wide range of difficulty levels of storybooks read aloud to preschoolers. Also, the available tools list book characteristics only on the basis of parents' or authors' opinions. We created an…

Barriers to Vaccinating Preschool Children.

Science.gov (United States)

Orenstein, Walter A.; And Others

1990-01-01

Despite the effectiveness of vaccinations in preventing disease, preschool children, particularly in the inner cities, are not being adequately immunized. Inadequate clinic staff and hours, inconvenient locations, prohibitive policies, and missed opportunities within the health care system may contribute to this problem. Suggests policy changes…

Nature in Preschool

DEFF Research Database (Denmark)

Husted, Mia; Frøkjær, Thorleif

‘Nature and nature phenomena’ has formed a specific curriculum theme in Danish preschool since early childhood curriculum was prescribed by law in 2004. However, recent evaluations show that the implementation of an early childhood curriculum has not produced an increased pedagogical focus...... on ‘nature and nature phenomena’ in preschools (EVA 2012). This finding, along with an increased political interest in goals and measurable outcome of early childhood curriculum (Broström 2012), will be the starting point in our ambition to carry out a more thorough qualitative investigation into links...... between preschool teachers’ understanding and interest in teaching nature and the rather poor evaluation....

Preschool teachers’ reasoning about interactive whiteboard embedded in Swedish preschools

Directory of Open Access Journals (Sweden)

Maryam Bourbour

2014-01-01

Full Text Available This paper aims to investigate the ways in which teachers enact the interactive whiteboard (IWB in Swedish preschools in relation to preschool children’s mathematical learning. Data collected from interviews with four preschool teachers have provided the opportunity to consider the potential of IWB to facilitate a creative approach to young children’s mathematic education. The findings suggest that IWB use in preschool is mostly viewed as “Space for children to involve in problem-solving situations”, “Supporting collaborative learning and mutual negotiation”, “Goal-oriented mathematics learning facilitated by IWB” and “Retaining children’s interest in learning activities”. This study also highlights the importance of teachers’ technological knowledge and skills in mediating the interaction and facilitating the use of IWB in preschool pedagogical practices. Normal 0 21 false false false SV JA X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Cambria","serif"; mso-ascii-font-family:Cambria; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Cambria; mso-hansi-theme-font:minor-latin;}

Baseline autonomic nervous system arousal and physical and relational aggression in preschool: the moderating role of effortful control.

Science.gov (United States)

Gower, Amy L; Crick, Nicki R

2011-09-01

The current study investigates whether established associations between physical aggression and low autonomic nervous system arousal, as indexed by heart rate and blood pressure, also apply to the study of the development of relational aggression. Baseline heart rate and blood pressure were collected in two samples of preschoolers, and teachers reported on classroom physical and relational aggression. In Study 1, lower systolic and diastolic blood pressure were related to increased engagement in relational aggression among older preschoolers. In Study 2, lower heart rate and blood pressure predicted increased engagement in classroom physical and relational aggression concurrently and across a preschool year in some cases. Low baseline arousal-aggression associations were strongest for children with poorer self-regulation abilities, whereas high self-regulation appeared to protect children with low heart rate and blood pressure from engagement in aggressive classroom behavior. These findings suggest the utility of examining baseline physiological measures in the study of relational aggression as well as physical aggression. Implications for interventions targeted to physical and relational aggression in early childhood are discussed. Copyright © 2011 Elsevier B.V. All rights reserved.

Preschool education as a determinant of educational attainment: An analysis of Serbia

Directory of Open Access Journals (Sweden)

Vuksanović Nemanja

2017-01-01

Full Text Available The subject of this paper is preschool education as a determinant of students’ educational attainment in Serbia and factors that influence whether a Serbian child is included in preschool programmes. This paper aims 1 to assess how attendance of preschool programmes in Serbia affects a student’s educational attainment in terms of mathematical, reading, and scientific literacy; 2 to explore how preschool education differs for students who occupy different positions in the distribution of educational attainment; and 3 to examine the determinants of a child in Serbia receiving preschool education. The analysis is based on data from PISA2012 testing. In order to assess the significance and nature of the effect of preschool education on educational attainment in terms of mathematical, reading, and scientific literacy we use unconditional quantile regression. To analyse factors that affect whether a child is included in the preschool programme we apply probit regression. Unconditional quantile regression results suggest that the sign and intensity of the effect of preschool education for more than a year are positive and increasing. The results of the probit regression show that socio-economic family background and parental status in the labour market are the factors that determine whether the student will attend preschool education for more than a year. The results indicate that the educational system in Serbia reproduces poverty and social exclusion.

Pre-School Education in Europe.

Science.gov (United States)

Blackstone, Tessa

The extent and nature of preschool education in Europe is discussed, with reference to England and Wales, France, the Netherlands, Norway and Sweden. Reports on preschool education in these countries give examples of both an early and a late start to compulsory education, very extensive and very limited preschool provision, and the effects of…

Physical Activity in Preschool Children: Comparison between Montessori and Traditional Preschools

Science.gov (United States)

Pate, Russell R.; O'Neill, Jennifer R.; Byun, Wonwoo; McIver, Kerry L.; Dowda, Marsha; Brown, William H.

2014-01-01

Background: Little is known about the influence of Montessori methods on children's physical activity (PA). This cross-sectional study compared PA of children attending Montessori and traditional preschools. Methods: We enrolled 301 children in 9 Montessori and 8 traditional preschools in Columbia, South Carolina. PA was measured by accelerometry…

Assessment of polycyclic aromatic hydrocarbons in indoor and outdoor air of preschool environments (3–5 years old children)

International Nuclear Information System (INIS)

Oliveira, Marta; Slezakova, Klara; Delerue-Matos, Cristina; Pereira, Maria do Carmo; Morais, Simone

2016-01-01

This work characterizes levels of polycyclic aromatic hydrocarbons (PAHs) in indoor and outdoor air of preschool environments, and assesses the respective risks for 3–5-years old children. Eighteen gaseous and particulate (PM_1 and PM_2_._5) PAHs were collected indoors and outdoors during 63 days at preschools in Portugal. Gaseous PAHs accounted for 94–98% of total concentration (Σ_P_A_H_s). PAHs with 5–6 rings were predominantly found in PM_1 (54–74% particulate Σ_P_A_H_s). Lighter PAHs originated mainly from indoor sources whereas congeners with 4–6 rings resulted mostly from outdoor emissions penetration (motor vehicle, fuel burning). Total cancer risks of children were negligible according to USEPA, but exceeded (8–13 times) WHO health-based guideline. Carcinogenic risks due to indoor exposure were higher than for outdoors (4–18 times). - Highlights: • Lighter PAHs originate from indoor sources, 4–6 rings PAHs result from outdoors. • Gaseous PAHs account for the majority of PAH content in indoor air of preschools. • Lifetime lung cancer risk values exceed WHO health-based guideline level of 10"−"5. • Carcinogenic risks due to preschool indoor exposure are higher than for outdoors. - This work fills gap providing information on levels, phase distribution (gas, PM_1, PM_2_._5) and risks of polycyclic aromatic hydrocarbons in indoor and outdoor air of preschool settings.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

Science Education in Preschool: How to Assimilate the Reggio Emilia Pedagogy in a Turkish Preschool

Science.gov (United States)

Inan, Hatice Zeynep

2009-01-01

This commentary manuscript, which was part of a larger research project, aimed to show how teachers can help preschoolers construct their knowledge of science and meet preschool science standards successfully in a Reggio Emilia approach. The demonstrations for preschool teachers are summarized as follows: be inspired by the Reggio Emilia approach;…

Snacking Patterns of Preschool-Aged Children: Opportunity for Improvement.

Science.gov (United States)

Hutchinson, Joy M; Watterworth, Jessica C; Haines, Jess; Duncan, Alison M; Mirotta, Julia A; Ma, David W L; Buchholz, Andrea C

2018-03-01

Dietary patterns established in childhood track into adulthood. Despite this, little research has explored preschoolers' snacking. This study examined snacking patterns (frequency, quality, quantity) of preschool-aged boys and girls. Cross-sectional data were collected on 52 children (23 males; 3.4 ± 1.1 years of age; BMI 16.1 ± 1.4 kg/m 2 ) enrolled in the Guelph Family Health Study pilot. Parent-reported 3-day food records were analyzed for children's snacking patterns including frequency (number of snacking occasions per day), quantity (percent energy from snacks) and quality (inclusion of food groups from Eating Well with Canada's Food Guide, macronutrient distribution, sugary and salty snacks). Mann-Whitney U tests examined sex differences in snacking patterns. Ninety-six percent of children snacked daily, consuming a mean of 2.3 ± 0.7 snacks per day. Snacks accounted for one-third of daily energy. 78% of boys' versus 63% of girls' snacks contained a food group (P = 0.016). Boys consumed significantly fewer sugary snacks (0.5 ± 0.4 vs 0.9 ± 0.6 snacks per day, P = 0.016), although the percent of snack calories from sugar for both boys and girls was high (group mean 37.2 ± 6.7%). Nearly all preschoolers in this study snacked daily, and consumed a variety of snack foods. Boys' and girls' snacking preferences begin to diverge early in life. Preschool children should be encouraged to consume healthful snacks.

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

The Reform of Management System of Accountants in China

Institute of Scientific and Technical Information of China (English)

无

2002-01-01

The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

Smoking habits of Greek preschool children's parents

Directory of Open Access Journals (Sweden)

Linardakis Manolis K

2007-06-01

Full Text Available Abstract Background Smoking is Greece's largest public health threat. Greece has the highest adult smoking prevalence among all E.U countries, which in turn possibly predisposes Greek children and adolescents to smoke. The purpose of our study was to research into the smoking habits of preschool children's parents since children of that age could be vulnerable to parental negative role modeling and to investigate into the necessity of conducting a public health awareness programme aimed at the general population. Methods A cross-sectional study was performed on the parents of children enrolled in kindergarten in western Crete-Greece (2809 parents, and interviewed during the 2004–2005 Cretan school health promotion programme. Results 63% of households had at least one parent a current smoker and in 26% both parents were found to be current smokers. Smoking prevalence among adults with preschool children was estimated at 44% (52% of fathers and 36% of mothers. Paternal education and nationality were statistically significantly related to smoking (p Conclusion Smoking prevalence is high even among parents with preschool children. Taking into account the parents' significant primary role in the children's upbringing and the effect that parental induced passive smoking has on children's health and health attitude; one can deduce that the health of Greek children is under threat. It is of major importance that educational and policy intervention measures are implemented to reduce such a situation that could contribute to promoting the initiation of smoking among Greek adolescents.

Smoking habits of Greek preschool children's parents.

Science.gov (United States)

Vardavas, Constantine I; Athanasopoulos, Dimitrios; Balomenaki, Evaggelia; Niaounaki, Dora; Linardakis, Manolis K; Kafatos, Anthony G

2007-06-14

Smoking is Greece's largest public health threat. Greece has the highest adult smoking prevalence among all E.U countries, which in turn possibly predisposes Greek children and adolescents to smoke. The purpose of our study was to research into the smoking habits of preschool children's parents since children of that age could be vulnerable to parental negative role modeling and to investigate into the necessity of conducting a public health awareness programme aimed at the general population. A cross-sectional study was performed on the parents of children enrolled in kindergarten in western Crete-Greece (2809 parents), and interviewed during the 2004-2005 Cretan school health promotion programme. 63% of households had at least one parent a current smoker and in 26% both parents were found to be current smokers. Smoking prevalence among adults with preschool children was estimated at 44% (52% of fathers and 36% of mothers). Paternal education and nationality were statistically significantly related to smoking (p parents with preschool children. Taking into account the parents' significant primary role in the children's upbringing and the effect that parental induced passive smoking has on children's health and health attitude; one can deduce that the health of Greek children is under threat. It is of major importance that educational and policy intervention measures are implemented to reduce such a situation that could contribute to promoting the initiation of smoking among Greek adolescents.

INCLUSIVE CULTURE IN PRE-SCHOOL INSTITUTIONS

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Irena NOVACHEVSKA

2011-04-01

Full Text Available Inclusive education is a rational concept that refers to the overall and long-term transformation of institutional systems in society, especially in education. Along with the transformation, a number of important and unresolved issues still appear in both theory and practice, as the duty of pre-school institutions and schools is to educate every student in the mainstream education system. One of the most important aspects of inclusion is the inclusive culture. Regardless of the good inclusive policy and practice, one cannot talk about successful inclusion without a properly developed inclusive institutional culture.This paper is a contribution to the research considering the development of inclusive culture in three preschool institutions. It is based on the thinking and attitudes of the pre­school staff toward the necessity of developing and nurturing an inclusive culture. Successful inclusion of pupils with special needs in the mainstream school system cannot be conceived without an inclusive culture.

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

Quality in preschool in a cultural context

DEFF Research Database (Denmark)

Kragh-Müller, Grethe; Ringsmose, Charlotte

What is educational quality i preschools? How can it be evaluated/measured. How can educational quality be developped in everyday life in preschools?......What is educational quality i preschools? How can it be evaluated/measured. How can educational quality be developped in everyday life in preschools?...

The account system for students school‘s attendance

OpenAIRE

Birgėlienė, Raminta

2007-01-01

SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

The impact of preschool inattention, hyperactivity, and impulsivity on social and academic development: a review.

Science.gov (United States)

Spira, Elana Greenfield; Fischel, Janet E

2005-07-01

The literature on the prevalence and stability of preschool problems of inattention, hyperactivity, and impulsivity suggests a number of links to early literacy skills and broader school achievement. Developmental considerations in the assessment of preschool ADHD are reviewed in this paper, along with evidence for the stability of symptoms over time and the relationship between early symptoms of ADHD and elementary school achievement. Emphasis is placed on describing the nature of the connection between preschool ADHD symptoms and academic achievement, as few studies to date have focused specifically on that relationship. Several explanations for the relationship between preschool ADHD symptoms and achievement are analyzed, including an explanation that focuses on the relationship between inattention, hyperactivity, and impulsivity and the acquisition of emergent literacy and language skills. Finally, the evidence for four models that have been proposed to account for the link between behavior and learning is reviewed and critically analyzed. Suggestions are made for future research that might resolve important questions only partially addressed in studies to date.

Preschool teacher's view on learning in preschool in Sweden and Denmark

DEFF Research Database (Denmark)

Broström professor m.so., Stig; Frøkjær, Thorleif; Johansson, Inge

2014-01-01

The aim of this study was to examine how preschool teachers in Sweden and Denmark perceive children’s learning in preschool. The study aimed to answer the following questions: What is ‘learning’? How do children learn? What are the best conditions for children’s learning? What is the role of part...

Predictors of needs for community and financial resources for families of pre-school children with cerebral palsy

Directory of Open Access Journals (Sweden)

Bertule D.

2016-01-01

Full Text Available An understanding of predictors of family needs for the families of preschool children with cerebral palsy (CP is important for provision of efficient and cost-effective services. The aim of this study was to identify the characteristics of children, families and services that are risk factors to meeting family needs for community and financial resources. 234 parents of pre-school children with CP completed a modified version of the Family Needs Survey (FNS, the Measure of Processes of Care (MPOC-20, and a demographic questionnaire. The gross motor function level and communication function level of children were classified on the basis of the Gross Motor Function Classification System (GMFCS and the Communication Function Classification System (CFCS respectively. Two hierarchical multiple regression models were generated to determine the predictors of unmet family needs. The socialisation and communication skills of children, as well as caregiver employment and family income levels were significant predictors of family needs for community resources (adjusted R2=0.44. Significant risk factors in terms of family needs for financial resources included the child's gross motor limitations, caregiver employment, low levels of family income and no ability to receive services on the basis of enabling and partnership principles (adjusted R2=0.51. A child's limitations in terms of communication, gross motor functions and socialisation, as well as the socioeconomic status of the child's family, must be taken into account when planning services for families with preschool children with CP.

The importance of managerial accounting in managerial accounting system

OpenAIRE

Dragan Cristian

2014-01-01

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

Directory of Open Access Journals (Sweden)

Andreea C. BENDOVSCHI

2015-04-01

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

Reading use in preschool

OpenAIRE

Laísa Cristina dos Santos Guilherme; Rodrigo Ferreira Daverni

2016-01-01

Abstract: Reading in preschool is a time of awakening the taste and pleasure in reading, it is also a source of reflection, discovery and learn to listen. It is then necessary that the contact with the reading start from pre-school, with a variety of texts and the teacher also has the habit of reading in their daily lives. Therefore, this study aimed to investigate the benefits of daily reading in the classroom pre-school life of a student, which the characteristics of a player and teacher re...

Motivations and Barriers in Promoting Preschool Education

Science.gov (United States)

Küçükturan, A. Güler; Akbaba Altun, Sadegül

2017-01-01

This study is designed to explore the reasons for sending and not sending preschool age children to preschools at an early age by exploring the motivations for and barriers towards promoting preschool education in Turkey. It aimed to determine various stakeholders' perceptions, attitudes, and knowledge related to preschool education in order to…

Characteristics of Company Accounting Information System

Directory of Open Access Journals (Sweden)

Marija Tokić

2011-12-01

Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

Title I Preschool Program in the Wake County Public School System (WCPSS): Short- and Long-Term Outcomes. Eye on Evaluation. E&R Report No.11.16

Science.gov (United States)

Baenen, Nancy

2011-01-01

The longitudinal study of the 2005-06 preschool in Wake County Public School System (WCPSS) found short-term gains during the preschool year, but limited impact by kindergarten and no average impact by the end of 3rd grade on achievement, retention rates, special education placements, or attendance. Small sample sizes limit conclusions that can be…

14 CFR Sec. 1-4 - System of accounts coding.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

Assurance of opportunities for smooth start to school for pre-school education systems

OpenAIRE

Duobienė, Raimonda

2016-01-01

During a period of rapid globalisation, education has an obligation to adapt to the -needs of society. Current Lithuanian education policy for pre-school children provides that each child must be granted access to public services, working or needy families must be provided with greater support and a wider range of educational programmes that meet the needs of parents and children have to be developed. Currently in Lithuania, pre-school and pre-primary education is not mandatory, but it is...

Nutritional practices in full-day-care pre-schools.

LENUS (Irish Health Repository)

Jennings, A

2011-06-01

Full-day-care pre-schools contribute significantly to the nutritional intake and acquisition of dietary habits of the pre-school child. The present study investigated nutritional practices in full-day-care pre-schools in Dublin, Ireland, aiming to determine the nutritional support that pre-school managers deem necessary, thereby facilitating the amelioration of existing pre-school nutritional training and practices.

Physical Education Policies and Practices in Qatari Preschools: A Cross-Cultural Study

Science.gov (United States)

Al-Thani, Tamader; Semmar, Yassir

2016-01-01

Anecdotal evidence and empirical research point out to the low physical activity levels at preschools as well as the global rise in childhood obesity rates. Placing a high premium on sports and healthy well-being of its citizens by the Qatari government, taking into account the increasing prevalence of overweight and obesity among Qatari children,…

The Effects of Teacher Style on Peer Dynamics in Three Hawaiian Preschools.

Science.gov (United States)

Martini, Mary

An observational study of peer dynamics found three very different systems of peer interaction among Hawaiian children at three preschools. The children were demographically similar: part-Hawaiians from lower to lower-middle class backgrounds. Sixty children were studied in videotaped sessions. In Preschool 1, children usually play as dyads; in…

U.S. national nuclear material control and accounting system

International Nuclear Information System (INIS)

Taylor, S; Terentiev, V G

1998-01-01

Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968

Order Fulfillment and Accounting System

Data.gov (United States)

National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

Spoken language development in oral preschool children with permanent childhood deafness.

Science.gov (United States)

Sarant, Julia Z; Holt, Colleen M; Dowell, Richard C; Rickards, Field W; Blamey, Peter J

2009-01-01

This article documented spoken language outcomes for preschool children with hearing loss and examined the relationships between language abilities and characteristics of children such as degree of hearing loss, cognitive abilities, age at entry to early intervention, and parent involvement in children's intervention programs. Participants were evaluated using a combination of the Child Development Inventory, the Peabody Picture Vocabulary Test, and the Preschool Clinical Evaluation of Language Fundamentals depending on their age at the time of assessment. Maternal education, cognitive ability, and family involvement were also measured. Over half of the children who participated in this study had poor language outcomes overall. No significant differences were found in language outcomes on any of the measures for children who were diagnosed early and those diagnosed later. Multiple regression analyses showed that family participation, degree of hearing loss, and cognitive ability significantly predicted language outcomes and together accounted for almost 60% of the variance in scores. This article highlights the importance of family participation in intervention programs to enable children to achieve optimal language outcomes. Further work may clarify the effects of early diagnosis on language outcomes for preschool children.

Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works

The Development of a Scientific Motive: How Preschool Science and Home Play Reciprocally Contribute to Science Learning

Science.gov (United States)

Gomes, Judith; Fleer, Marilyn

2017-07-01

There are a growing number of studies that have examined science learning for preschool children. Some research has looked into children's home experiences and some has focused on transition, practices, routines, and traditions in preschool contexts. However, little attention has been directed to the relationship between children's learning experiences at preschool and at home, and how this relationship can assist in the development of science concepts relevant to everyday life. In drawing upon Hedegaard's (Learning and child development, 2002) cultural-historical conception of motives and Vygotsky's (The collected works of L.S. Vygotsky: problems of general psychology, 1987) theory of everyday and scientific concept formation, the study reported in this paper examines one child, Jimmy (4.2 years), and his learning experiences at home and at preschool. Data gathering featured the video recording of 4 weeks of Jimmy's learning in play at home and at preschool (38.5 h), parent questionnaire and interviews, and researcher and family gathered video observations of home play with his parents (3.5 h). Findings show how a scientific motive develops through playful everyday learning moments at home and at preschool when scientific play narratives and resources are aligned. The study contributes to a more nuanced understanding of the science learning of young children and a conception of pedagogy that takes into account the reciprocity of home and school contexts for learning science.

Parenting Practices in Preschool Leading to Later Cognitive Competence: A Family Stress Model

Science.gov (United States)

Nievar, M. Angela; Moske, Amanda Kay; Johnson, Deborah Jean; Chen, Qi

2014-01-01

Research Findings: This study investigates the effect of the early home environment on self-regulation in preschoolers, and how self-regulation relates to later school achievement, while taking into account family resources. Participants were part of the National Institute of Child Health and Human Development's Study of Early Child Care and Youth…

Defining Nature-Based Preschools

Science.gov (United States)

Larimore, Rachel

2016-01-01

Nature-based early childhood education. Nature-based preschool. Nature preschool. Forest kindergarten. Nature kindergarten. Waldkindergarten. Forest school. These are a few of the program terms currently being discussed among early childhood environmental education professionals in the United States. Why is there so much discussion about the names…

The Arts in Turkish Preschool Education

Science.gov (United States)

Acer, Dilek

2015-01-01

One of the most important factors determining a nation's level of development in the modern world is preschool education. When preschool education is perceived as an entity that affects every aspect of childhood development, this fact is undeniable. Several aspects of preschool education, including art education, play a significant role in a…

Using a Touch-Based, Computer-Assisted Learning System to Promote Literacy and Math Skills for Low-Income Preschoolers

Directory of Open Access Journals (Sweden)

Mark H McManis

2016-08-01

Full Text Available The use of touch-based technologies by young children to improve academic skills has seen growth outpacing empirical evidence of its effectiveness. Due to the educational challenges low-income children face, the stakes for providing instructional technology with demonstrated efficacy are high. The current work presents an empirical study of the use of a touch-based, computer-assisted learning system by low-income preschoolers. A description of the system’s design is provided with attention to young children’s interaction with touch devices, learner engagement, and pedagogically-based delivery of academic content. Children in 18 low-income child-care preschool classrooms were assessed on literacy and math skills in the fall and again in the spring. Target children used the iStartSmart learning system throughout the academic year, while control children did not have access to the system. Compared to controls, children using the learning system made significant gains on external standardized measures of literacy and math. Children who spent more time using the system and those who reached the upper levels of skill understanding showed the strongest improvement in test scores. The findings contribute to the currently sparse literature by illuminating that for at-risk early learners, touch-based, computer-assisted instructional technology shows promise as an educational tool.

Optimal interface between principal deterrent systems and material accounting

International Nuclear Information System (INIS)

Deiermann, P.J.; Opelka, J.H.

1983-01-01

The purpose of this study is to find an optimal blend between three safeguards systems for special nuclear material (SNM), the material accounting system and the physical security and material control systems. The latter two are denoted as principal deterrent systems. The optimization methodology employed is a two-stage decision algorithm, first an explicit maximization of expected diverter benefits and subsequently a minimization of expected defender costs for changes in material accounting procedures and incremental improvements in the principal deterrent systems. The probability of diverter success function dependent upon the principal deterrents and material accounting system variables is developed. Within the range of certainty of the model, existing material accounting, material control and physical security practices are justified

Analysis of the role of an interfacility SNM accounting system

International Nuclear Information System (INIS)

McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

1982-01-01

Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system

Education in Accounting Using an Interactive System

Directory of Open Access Journals (Sweden)

Bogdan Patrut

2010-04-01

Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

Performance evaluation of near-real-time accounting systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

Examples are given illustrating the application of near-real-time accounting concepts and principles to actual nuclear facilities. Experience with prototypical systems at the AGNS reprocessing plant and the Los Alamos plutonium facility is described using examples of actual data to illustrate the performance and effectiveness of near-real-time systems. The purpose of the session is to enable participants to: (1) identify the major components of near-real-time accounting systems; (2) describe qualitatively the advantages, limitations, and performance of such systems in real nuclear facilities; (3) identify process and facility design characteristics that affect the performance of near-real-time systems; and (4) describe qualitatively the steps necessary to implement a near-real-time accounting and control system in a nuclear facility

Estimation of the Level of Cognitive Development of a Preschool Child Using the System of Situations with Mathematical Contents

Science.gov (United States)

Gorev, Pavel M.; Bichurina, Svetlana Y.; Yakupova, Rufiya M.; Khairova, Irina V.

2016-01-01

Cognitive development of personality can be considered as one of the key directions of preschool education presented in the world practice, where preschool programs are educational ones, and preschool education is the first level of the general education. Thereby the purpose of the research is to create a model of reliable estimation of cognitive…

Promoting preschool reading

OpenAIRE

Istenič, Vesna

2013-01-01

The thesis titled Promoting preschool reading consists of a theoretiral and an empirical part. In the theoretical part I wrote about reading, the importance of reading, types of reading, about reading motivation, promoting reading motivation, internal and external motivation, influence of reading motivation on the child's reading activity, reading and familial literacy, the role of adults in promotion reading literacy, reading to a child and promoting reading in pre-school years, where I ...

Study Protocol for the Preschooler Regulation of Emotional Stress (PRES Procedure

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Livio Provenzi

2017-09-01

Full Text Available Background: Emotional stress regulation (ESR rapidly develops during the first months of age and includes different behavioral strategies which largely contribute to children’s behavioral and emotional adjustment later in life. The assessment of ESR during the first years of life is critical to identify preschool children who are at developmental risk. Although ESR is generally included in larger temperament batteries [e.g., the Laboratory Temperament Assessment Battery (Lab-TAB], there is no standardized observational procedure to specifically assess and measure ESR in preschool aged children.Aim: Here, we describe the development of an observational procedure to assess ESR in preschool aged children [i.e., the Preschooler Regulation of Emotional Stress (PRES Procedure] and the related coding system.Methods: Four Lab-TAB emotional stress episodes (i.e., the Stranger, the Perfect Circle, the Missing Sticker, and the Transparent Box have been selected. Independent coders developed a list of ESR codes resulting in two general indexes (i.e., active engagement and stress level and five specific indexes (i.e., anger, control, fear, inhibition, sadness. Finally, specific actions have been planned to assess the validity and the coding system reliability of PRES procedure.Ethics and Dissemination: The study has been approved by the Ethical Committee of the Scientific Institute IRCCS Eugenio Medea, Bosisio Parini (Italy. The PRES validation and reliability assessment as well as its use with healthy and at-risk populations of preschool children will be object of future scientific publications and international conference presentations.

45 CFR 605.38 - Preschool and adult education.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Preschool and adult education. 605.38 Section 605... Preschool, Elementary, and Secondary Education § 605.38 Preschool and adult education. A recipient to which this subpart applies that provides preschool education or day care or adult education may not, on the...

Principles and methods of managerial cost-accounting systems.

Science.gov (United States)

Suver, J D; Cooper, J C

1988-01-01

An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

Performance analysis of nuclear materials accounting systems

International Nuclear Information System (INIS)

Cobb, D.D.; Shipley, J.P.

1979-01-01

Techniques for analyzing the level of performance of nuclear materials accounting systems in terms of the four performance measures, total amount of loss, loss-detection time, loss-detection probability, and false-alarm probability, are presented. These techniques are especially useful for analyzing the expected performance of near-real-time (dynamic) accounting systems. A conservative estimate of system performance is provided by the CUSUM (cumulative summation of materials balances) test. Graphical displays, called performance surfaces, are developed as convenient tools for representing systems performance, and examples from a recent safeguards study of a nuclear fuels reprocessing plant are given. 6 refs

Hungarian national nuclear material control and accounting system

International Nuclear Information System (INIS)

Lendvai, O.

1985-01-01

The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations

Proposed improvement of the Accounting System of Non-Agricultural Cooperatives

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Yamira Mirabal González

2017-12-01

Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.

The Vineland-II in Preschool Children with Autism Spectrum Disorders: An Item Content Category Analysis

Science.gov (United States)

Balboni, Giulia; Tasso, Alessandra; Muratori, Filippo; Cubelli, Roberto

2016-01-01

We investigated which item subsets of the Vineland-II can discriminate low-functioning preschoolers with ASD from matched peers with other neurodevelopmental disorders, using a regression analysis derived from a normative sample to account for cognitive and linguistic competencies. At variance with the typical profile, a pattern with Communication…

Preschool Teachers use of ICTs

DEFF Research Database (Denmark)

Masoumi, Davoud

2015-01-01

; and as a communication and documentation tool. In addition, by addressing the teachers’ values and attitudes to the role of ICT in early childhood, the paper also unpacks the stances of teachers who consider ICT to be unsuitable for early childhood education. The findings of this study may bring some clarity......This study aimed to identify the ways in which information and communication technologies (ICT) are integrated in three preschools in south-western Sweden. The case study involved observations of and interviews with preschool teachers. The findings support claims that ICT can enhance preschool...

The Traditional in Contemporary Curricula of Preschool Education

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Kopas-Vukašinović Emina

2016-02-01

Full Text Available Contemporary curricula of preschool education are the result of the improvement of pedagogical and didactic theories. They imply a technical plan with which it is possible to achieve measurable objectives of preschool education. The curriculum is also defined as a tool for quality and equal education for all. It represents a reflection of the time, society and culture in which it exists, but also a model for future society and education. Thus an important research question arises as to what extent we recognize traditional ideas about learning and the development of a preschool child in contemporary preschool programs. Are traditional ideas about educating young children unjustly neglected or do we recognize them in contemporary pedagogical theory even today, at the same time forgetting about the past and declaring them innovations? This paper deals with the starting points for the development of a curriculum. The goal of the research was to determine to what extent can the starting points for the development of preschool children, which have existed in the first preschool programs in Serbia in the late 19th century, be recognized in contemporary preschool programs. A descriptive method was applied as well as a procedure for content analysis of program documents. Research results confirm that the elements of the first preschool programs, which remain relevant until today, can be recognized in contemporary preschool programs. They are related to target orientations, principles and functions of preschool education. However, these ideas are defined as contemporary tendencies, and the fact that they existed in preschool programs that were developed a long time ago is unjustly ignored.

Perceptual context and individual differences in the language proficiency of preschool children.

Science.gov (United States)

Banai, Karen; Yifat, Rachel

2016-02-01

Although the contribution of perceptual processes to language skills during infancy is well recognized, the role of perception in linguistic processing beyond infancy is not well understood. In the experiments reported here, we asked whether manipulating the perceptual context in which stimuli are presented across trials influences how preschool children perform visual (shape-size identification; Experiment 1) and auditory (syllable identification; Experiment 2) tasks. Another goal was to determine whether the sensitivity to perceptual context can explain part of the variance in oral language skills in typically developing preschool children. Perceptual context was manipulated by changing the relative frequency with which target visual (Experiment 1) and auditory (Experiment 2) stimuli were presented in arrays of fixed size, and identification of the target stimuli was tested. Oral language skills were assessed using vocabulary, word definition, and phonological awareness tasks. Changes in perceptual context influenced the performance of the majority of children on both identification tasks. Sensitivity to perceptual context accounted for 7% to 15% of the variance in language scores. We suggest that context effects are an outcome of a statistical learning process. Therefore, the current findings demonstrate that statistical learning can facilitate both visual and auditory identification processes in preschool children. Furthermore, consistent with previous findings in infants and in older children and adults, individual differences in statistical learning were found to be associated with individual differences in language skills of preschool children. Copyright © 2015 Elsevier Inc. All rights reserved.

Who Goes to Preschool and Why Does It Matter? Preschool Policy Brief. Issue 15

Science.gov (United States)

Barnett, W. Steven; Yarosz, Donald J.

2007-01-01

In a world shaped by global competition, preschool education programs play an increasingly vital role in child development and school readiness. There is growing awareness that early learning's impacts persist across children's life spans, affecting educational achievement, adult earning and even crime and delinquency. Preschool education is…

Preschoolers' Performance on the Brazilian Adaptation of the Preschool Language Assessment Instrument - Second Edition.

Science.gov (United States)

Lindau, Tâmara Andrade; Rossi, Natalia Freitas; Giacheti, Celia Maria

2016-01-01

The objective was to test whether the Brazilian version of the Preschool Language Assessment Instrument - Second Edition (PLAI-2) has the potential to assess and identify differences in typical language development of Portuguese-speaking preschoolers. The study included 354 children of both genders with typical language development who were between the ages of 3 years and 5 years 11 months. The version of the PLAI-2 previously translated into Brazilian Portuguese was used to assess the communication skills of these preschool-age children. Statistically significant differences were found between the age groups, and the raw score tended to increase as a function of age. With nonstandardized assessments, the performances of the younger groups revealed behavioral profiles (e.g., nonresponsive, impulsive behavior) that directly influenced the evaluation. The findings of this study show that the PLAI-2 is effective in identifying differences in language development among Brazilian children of preschool age. Future research should include studies validating and standardizing these findings. © 2016 S. Karger AG, Basel.

Influence Business Process On The Quality Of Accounting Information System

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Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

Design and Analysis: Payroll of Accounting Information System

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Suryanto Suryanto

2011-05-01

Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

Affordances of Ditches for Children in Preschool

DEFF Research Database (Denmark)

Lerstrup, Inger Elisabeth; Møller, Maja Steen

2016-01-01

This study aims to expand understanding of the affordances provided by ditches in a Danish preschool context. Affordances are defined as the meaningful action possibilities of the environment. At a forest preschool, a group of 21 children aged approximately 3to 6.5 years accompanied by two to three...... offered varied and changing action possibilities for the preschool children. The paper discusses the possible incorporation of this largely unrecognized design element by planners and managers of green spaces and playgrounds for children in preschool....

Intimate partner violence and preschoolers' explicit memory functioning.

Science.gov (United States)

Jouriles, Ernest N; Brown, Alan S; McDonald, Renee; Rosenfield, David; Leahy, Matthew M; Silver, Cheryl

2008-06-01

This research examines whether parents' intimate partner physical violence (IPV) relates to their preschoolers' explicit memory functioning, whether children's symptoms of hyperarousal mediate this relation, and whether mothers' positive parenting moderates this relation. Participants were 69 mothers and their 4- or 5-year-old child (34 girls). Mothers completed measures of IPV, children's hyperarousal symptoms, parent-child aggression, and positive parenting. Measures of explicit memory functioning were administered to preschoolers. As expected, IPV correlated negatively with preschoolers' performance on explicit memory tasks, even after controlling for parent-child aggression and demographic variables related to preschoolers' memory functioning. Preschoolers' hyperarousal symptoms did not mediate the relation between IPV and explicit memory functioning, but mothers' positive parenting moderated this relation. Specifically, the negative relation between IPV and preschoolers' performance on 2 of the 3 explicit memory tasks was weaker when mothers engaged in higher levels of positive parenting. These findings extend research on IPV and children's adjustment difficulties to explicit memory functioning in preschoolers and suggest that mothers can ameliorate the influence of IPV on preschoolers' memory functioning via their parenting. (c) 2008 APA, all rights reserved

Nuclear material statistical accountancy system

International Nuclear Information System (INIS)

Argentest, F.; Casilli, T.; Franklin, M.

1979-01-01

The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase

The nutritional impact of the Pre-School Health Programme at three clinics in Central Province, Kenya

NARCIS (Netherlands)

Hoorweg, J.C.; Niemeijer, R.

1980-01-01

Abr. sum.: Contains an account of a study of the effects of the Pre-School Health Programme at three clinics in different ecological zones in Central Province, Kenya. Two groups of mothers were selected for interviewing: recent entrants and longtime participants. The study concentrates on the

Intellectual Capital Based Management Accounting System For Creative City

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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.

Communication Patterns in Preschool Education Institutions ? Practical Examples

OpenAIRE

Radic-Hozo, Endica

2014-01-01

Introduction: Proper communication in pre-school institutions for education is undeniable importance to the development of the child, as evidenced by numerous studies. After the child's birth follows the most complex phase in its early phases - preschool education. Only high-quality, synergistic relationship triad: parent-child-educator and the modern postulates of preschool child education, warrants successful preschool child education. Methods and materials: Description, with examples from ...

A theoretical framework for analysing preschool teaching

DEFF Research Database (Denmark)

Chaiklin, Seth

2014-01-01

This article introduces a theoretical framework for analysing preschool teaching as a historically-grounded societal practice. The aim is to present a unified framework that can be used to analyse and compare both historical and contemporary examples of preschool teaching practice within and across...... national traditions. The framework has two main components, an analysis of preschool teaching as a practice, formed in relation to societal needs, and an analysis of the categorical relations which necessarily must be addressed in preschool teaching activity. The framework is introduced and illustrated...

A passive automated personnel accountability system for reactor emergency preparedness

International Nuclear Information System (INIS)

Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.

1988-04-01

In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational

Gendering in one Icelandic preschool

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Gudrun Alda Hardardottir

2014-05-01

Full Text Available The aim of this article is to shed light on gendering in preschool. It analyzes the opinions and beliefs of preschool teachers with regard to boys and girls in one Icelandic preschool, and how gender performative acts are manifested in the preschool’s children. The preschool, which was observed for one school year, comprised 60 children, aged 18 months to five years, and 20 employees, of which eight were qualified teachers. The research material is analyzed in terms of Judith Butler’s gender constructivism. Butler contends that gender is constituted by, and is a product of, society, and that the individual’s empowerment is therefore limited in relation to society, with individuals typically seeking to identify themselves with the dominant norms concerning gender. The main conclusions suggest that “gendering” is prominent within the preschool. There is a strong tendency among the preschool teachers to classify the children into categories of boys/masculine and girls/feminine, and specific norms direct the children into the dominant feminine and masculine categories, thus maintaining and reinforcing their gender stereotypes. The children used symbols such as colors, locations and types of play as means to instantiate the “girling” and the “boying”. These findings are consistent with previous Nordic research and indicate a prevailing essentialist perspective towards both girls and boys. The originality of the research, however, lies in focusing on children’s gender from the individual’s perspective and how the individual child generally enacts gender performatively within the confines of society’s norms.

Testosterone during pregnancy and gender role behavior of preschool children: a longitudinal, population study.

Science.gov (United States)

Hines, Melissa; Golombok, Susan; Rust, John; Johnston, Katie J; Golding, Jean

2002-01-01

Levels of testosterone (T) and sex hormone-binding globulin (SHBG) were measured in blood samples from pregnant women and related to gender role behavior in 342 male and 337 female offspring at the age of 3.5 years. Gender role behavior was assessed using the Pre-School Activities Inventory, a standardized measure on which a parent indicates the child's involvement with sex-typical toys, games, and activities. Levels of T, but not SHBG, related linearly to gender role behavior in preschool girls. Neither hormone related to gender role behavior in boys. Other factors, including the presence of older brothers or sisters in the home, parental adherence to traditional sex roles, the presence of a male partner in the home, and maternal education, did not relate to gender role behavior in this sample and did not account for the relation observed between T and behavior. Although other, unmeasured factors may explain the relation, the results suggest that normal variability in T levels prenatally may contribute to the development of individual differences in the gender role behavior of preschool girls.

Tracing developmental trajectories of oppositional defiant behaviors in preschool children.

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Lourdes Ezpeleta

Full Text Available Previous studies on developmental trajectories have used ad hoc definitions of oppositional defiant behaviors (ODB, which makes it difficult to compare results. This article defines developmental trajectories of ODB from ages 3-5 based on five different standard measurements derived from three separate instruments.A sample of 622 three-year-old preschoolers, followed up at ages 4, 5, and 6, was assessed with the five measures of oppositionality answered by parents and teachers. Growth-Mixture-Modeling (GMM estimated separate developmental trajectories for each ODB measure for ages 3 to 5.The number of classes-trajectories obtained in each GMM depended on the ODB measure, but two clear patterns emerged: four trajectories (persistent low, decreasers, increasers/high increasers, persistent moderate/persistent high or three trajectories (persistent low, decreasers, increasers/high increasers. Persistent high trajectories accounted for 4.4%-9.5% of the children. The trajectories emerging from the different ODB measures at ages 3 to 5 discriminated disruptive disorders, comorbidity, use of services, and impairment at age 6, and globally showed a similar pattern, summarizing longitudinal information on oppositionality in preschool children in a similar way.Trajectories resulting from standard scales of the questionnaires have predictive validity for identifying relevant clinical outcomes, but are measure-specific. The results contribute to knowledge about the development of ODB in preschool children.

48 CFR 252.242-7004 - Material management and accounting system.

Science.gov (United States)

2010-10-01

... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the Contractor...

The Rate of Return to the High/Scope Perry Preschool Program.

Science.gov (United States)

Heckman, James J; Moon, Seong Hyeok; Pinto, Rodrigo; Savelyev, Peter A; Yavitz, Adam

2010-02-01

This paper estimates the rate of return to the High/Scope Perry Preschool Program, an early intervention program targeted toward disadvantaged African-American youth. Estimates of the rate of return to the Perry program are widely cited to support the claim of substantial economic benefits from preschool education programs. Previous studies of the rate of return to this program ignore the compromises that occurred in the randomization protocol. They do not report standard errors. The rates of return estimated in this paper account for these factors. We conduct an extensive analysis of sensitivity to alternative plausible assumptions. Estimated annual social rates of return generally fall between 7-10 percent, with most estimates substantially lower than those previously reported in the literature. However, returns are generally statistically significantly different from zero for both males and females and are above the historical return on equity. Estimated benefit-to-cost ratios support this conclusion.

The value of crop germplasm and value accounting system

Institute of Scientific and Technical Information of China (English)

WANG Xiaowei; DING Guangzhou; CHANG Ying

2007-01-01

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

Influence Business Strategy On The Quality Of Accounting Information System

OpenAIRE

Meiryani

2015-01-01

Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

Hidden Spaces and Places in the Preschool: Withdrawal Strategies in Preschool Children's Peer Cultures

Science.gov (United States)

Skanfors, Lovisa; Lofdahl, Annica; Hagglund, Solveig

2009-01-01

The article discusses how children make use of their preschool context in order to withdraw. Ethnographic observations were made of two-to five-year-old children's interactions during free play and teacher-led activities in the preschool, and documentation was carried out through field notes and video recordings. The empirical material was…

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

Directory of Open Access Journals (Sweden)

DARABOS Eva

2014-07-01

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

The invisible accounting side of ERP systems

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Iliyan Dimitrov

2017-12-01

Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

Early understandings of simple food chains: A learning progression for the preschool years

Science.gov (United States)

Allen, Michael

2017-07-01

Aspects of preschoolers' ecological understandings were explored in a cross-age, quantitative study that utilised a sample of seventy-five 3- to 5-year-old children. Specifically, their concepts of feeding relationships were determined by presenting physical models of three-step food chains during structured interviews. A majority of children, particularly 5-year olds, were capable of grasping concepts inherent in food chain topics that are scheduled to appear later in their schooling. In part, age differences in children's reasoning can be accounted for by attentional theory based on evolutionary predator avoidance adaptations, which tended to become significant at 5 years. Data suggest that these aspects of preschool ecological education could be increased in sophistication, thus accelerating children's understandings about the environment beyond what is currently the case.

MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

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.

Physical Activity and Health in Preschool Children

DEFF Research Database (Denmark)

Christensen, Line Brinch

Physical activity is beneficial in relation to several life style diseases and the association between physical activity and early predictors of life style diseases seem to be present already in preschool age. Since physical activity and other health behaviours are established during childhood...... and track from childhood into adult life, it is relevant to address physical activity already in the preschool age. The research in preschool children’s physical activity is relatively new, and because of methodological inconsistencies, the associations between physical activity and health are less clear...... in this age group. The objective of this thesis was to contribute to the knowledge base regarding physical activity in preschoolers; How active are preschoolers? Are activity levels related to specific settings during a typical week? And are the activity levels related to a range of health outcomes...

INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

Directory of Open Access Journals (Sweden)

Andréia Carpes Dani

2014-09-01

Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

Principles of near-real-time materials accounting and control systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities

ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

Directory of Open Access Journals (Sweden)

PALIU -POPA LUCIA

2013-02-01

Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra

2016-01-01

Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

Social games with pre-school children

OpenAIRE

Tomažin, Maja

2013-01-01

The aim of the thesis Social games with pre-school children is to present social games as one of the work methods for relational learning. The theoretical part defines the social development of pre-school children and focuses on social skills that begin to emerge in the preschool period and of course social games. The purpose of social games is active learning, meaning they provide concrete situations, through which children actively learn as well as use social skills and express their views ...

Relationship between Vision and Visual Perception in Hong Kong Preschoolers.

Science.gov (United States)

Ho, Wing-Cheung; Tang, Minny Mei-Miu; Fu, Ching-Wah; Leung, Ka-Yan; Pang, Peter Chi-Kong; Cheong, Allen Ming-Yan

2015-05-01

Although superior performance in visual motor and visual perceptual skills of preschool children has been documented in the Chinese population, a normative database is only available for the US population. This study aimed to determine the normative values for these visuomotor and visual perceptual tests for preschool children in the Hong Kong Chinese population and to investigate the effect of fundamental visual functions on visuomotor and visual perceptual skills. One hundred seventy-four children from six different kindergartens in Hong Kong were recruited. Distance visual acuity, near visual acuity, and stereopsis were tested, along with two measures of visual perception (VP): Visual-Motor Integration (VMI) and Test of Visual-Perceptual Skills (TVPS). Raw VMI and TVPS scores were converted into standard/scaled scores. The impact of basic visual functions on VP (VMI and TVPS) was examined using multiple regression. Visual functions were generally good: only 9.2 and 4.6% of subjects had unilateral and bilateral reduced habitual vision, respectively (distance visual acuity in the better eye >0.3 logMAR [logarithm of the minimum angle of resolution]). Performance in the VMI and in the visual memory and spatial relationships subtests of the TVPS exceeded that reported for age-matched children from the United States. Multiple regression analysis provided evidence that age had the strongest predictive value for the VMI and VP skills. In addition, near visual acuity was weakly associated with performance in the VMI and the visual discrimination and spatial relationships subtests of the TVPS, accounting for a limited proportion of the intersubject variability (R memory/spatial relationships of TVPS subtests, perhaps attributed to greater exposure to such material during their preschool home education. This study provided normality data for VMI and four subtests of the TVPS for Hong Kong Chinese preschool children as a reference for future studies.

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

Directory of Open Access Journals (Sweden)

BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

A system of health accounts 2011

National Research Council Canada - National Science Library

2011-01-01

.... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...

Profiles of Emergent Literacy Skills among Preschool Children Who Are at Risk for Academic Difficulties

Science.gov (United States)

Cabell, Sonia Q.; Justice, Laura M.; Konold, Timothy R.; McGinty, Anita S.

2011-01-01

The purpose of this study was to explore patterns of within-group variability in the emergent literacy skills of preschoolers who are at risk for academic difficulties. We used the person-centered approach of cluster analysis to identify profiles of emergent literacy skills, taking into account both oral language and code-related skills.…

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

The users manual and concepts of nuclear materials accounting system

International Nuclear Information System (INIS)

Lee, Byung Du; Jeon, In

1996-03-01

This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

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

1976-01-01

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

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

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

1975-10-01

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

Systematic Quality Work in Preschool

Science.gov (United States)

Sheridan, Sonja; Williams, Pia; Sandberg, Anette

2013-01-01

The purpose of this study was to investigate the meaning that Swedish preschool teachers ascribe to systematic quality work. In Sweden, all preschools are required to work systematically with quality issues. This involves several interdependent steps that follow each other in a specific order. Although the concept of systematic quality work might…

Motor competence and characteristics within the preschool environment.

Science.gov (United States)

True, Larissa; Pfeiffer, Karin Allor; Dowda, Marsha; Williams, Harriet G; Brown, William H; O'Neill, Jennifer R; Pate, Russell R

2017-08-01

Environmental characteristics within preschools that influence children's motor competence are largely unknown. The purpose of the present study was to examine the contribution of various preschool environmental characteristics to children's locomotor, object control, and total gross motor scores. Cross-sectional, observational study of 3-5 year-old children (n=229) from 22 preschools in South Carolina. The Children's Activity and Movement in Preschool Study (CHAMPS) Motor Skills Protocol assessed MC. Preschool directors provided information regarding policies and practices. The research team measured playgrounds and classrooms, and the Early Childhood Environment Rating Scale-Revised assessed preschool quality. Time spent in open space and electronic media use were also assessed using direct observation. The aforementioned variables predicted children's object control, locomotor, and total gross motor scores. Classroom size/child ratio, teacher education, playground size, electronic media use, and trips to outside organizations emerged as significant predictors of locomotor score and total motor score. The object control model was non-significant. Preschools may be able to promote motor competence by allowing children more time in open spaces, structured activity experiences, and by expanding existing outdoor playground space whenever possible. Copyright © 2017 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

The correlates of preschoolers' compliance with screen recommendations exist across multiple domains.

Science.gov (United States)

Hinkley, Trina; Salmon, Jo; Okely, Anthony D; Crawford, David

2013-09-01

To investigate the individual, social and physical environment correlates of preschool children's compliance with Australian/Canadian and American Academy of Pediatrics (AAP) screen recommendations. An Ecological Model (EM) was used to identify constructs potentially associated with children's screen time. In 2008-2009, parents in Melbourne, Australia, reported their child's screen time and on a range of potential correlates. Children (n = 935; 54% boys, mean age 4.54 ± 0.70 years) were assessed as meeting or not meeting each of the screen recommendations. Logistic regression assessed bivariable and multivariable associations. In total, 15 explanatory variables, across the three domains of the EM were associated with boys' and/or girls' compliance with either Australian/Canadian or AAP recommendations. Correlates varied by sex and recommendation. Maternal television viewing time was the only consistent correlate for both boys' and girls' compliance with both recommendations. No demographic groups were identified as being less likely to comply with screen recommendations. Public health programs should take account of the sex-specific nature of correlates of preschool children's screen time. Preschool children across all demographic groups need support to engage in less screen use. Parents may benefit from education and parenting skills to minimize potentially harmful effects of excessive screen time for their child. Copyright © 2013 Elsevier Inc. All rights reserved.

Methodology of Adaptive Integrated Accounting System in Information Environment

Directory of Open Access Journals (Sweden)

Bochulya Tetyana V.

2013-12-01

Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

The Situated Nature of Preschool Children's Conflict Strategies

Science.gov (United States)

Thornberg, Robert

2006-01-01

The purpose of this study was to examine whether the peer conflict strategies of preschool children are situated and therefore vary across different conflict situations. Hypothetical conflict interviews were administered through a series of puppet shows. Participants were 178 preschool children. Results indicate that preschool children's conflict…

Design and Analysis: Payroll of Accounting Information System

OpenAIRE

Suryanto, Suryanto

2011-01-01

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

Peer Effects on Head Start Children’s Preschool Competency

Science.gov (United States)

DeLay, Dawn; Hanish, Laura D.; Martin, Carol Lynn; Fabes, Richard A.

2015-01-01

The goals of the present study were to investigate whether young children attending Head Start (N=292; Mage=4.3 years) selected peers based on their preschool competency and whether children’s levels of preschool competency were influenced by their peers’ levels of preschool competency. Children’s peer interaction partners were intensively observed several times a week over one academic year. Social network analyses revealed that children selected peer interaction partners with similar levels of preschool competency and were influenced over time by their partners’ levels of preschool competency. These effects held even after controlling for several child (e.g., sex and language) and family factors (e.g., financial strain and parent education). Implications for promoting preschool competency among Head Start children are discussed. PMID:26479545

An Exploration of Life Skills Programme on Pre-School Children in Embu West, Kenya

Science.gov (United States)

Gatumu, Jane Ciumwari; Kathuri, Wilfred Njeru

2018-01-01

The Life Skills Programme, which is one of the newest programmes in the Kenya Preschool educational system was explored to establish the impact it had on the lives of preschool children in Embu West, Kenya. A primary school that is perceived as having well-disciplined children was purposively selected. The sample consisted of 39 students, 43…

Preschool Personnel Exposure to Occupational Noise

Directory of Open Access Journals (Sweden)

Kaļužnaja Darja

2016-10-01

Full Text Available Increased noise, which is also below the occupational exposure values and is “hearing safe” noise, affects the exposed person’s health as a non-specific stressor. Increased noise level also creates an environment for additional vocal apparatus load. The objective of this study was to determine preschool personnel occupational noise and its relationship with subjective health complaints. Data were obtained with survey assistance through subjective answers of respondents about health complaints and noise exposure among Rīga preschool personnel. Objective noise measurements were made to assess real noise levels in the preschool environment. Data from 155 respondents and objective measurements of 37 preschool classrooms were obtained. The results showed that the average 8-h noise exposure among Rīga preschool educational institutions was 70 dB(A, which did not exceed the Latvian work environment noise limits, but exceeded the 35–40 dB(A noise limit in the educational environment guidelines recommended by the WHO. The survey results showed that loud noise is one of the most important workplace environmental factors (~70% of respondents feel a necessity to increase voice because of noise. A constant feeling of fatigue, headache, irritable feeling, and a desire to isolate oneself from others more often occurred in respondents exposed to increased noise, compared with those who noted that they were not exposed to increased noise. In general, loud noise was associated with increased subjective health complaints in preschool education institution personnel.

Literature review on the preschool pedestrian

Science.gov (United States)

1985-01-01

The purpose of this literature review was to describe (1) the factors leading to typical preschool pedestrian accidents, (2) the developmental characteristics of the preschool child that affect his/her behavior in traffic, (3) social factors that may...

Auditory working memory and early reading skills in Hebrew-speaking preschool children.

Science.gov (United States)

Banai, Karen; Yifat, Rachel

2012-01-01

The hypothesis that different subcomponents of auditory working memory are differentially related to early reading skills was tested in 63 Hebrew speaking 4-year-old children, using a battery of early reading (phonological processing and familiarity with written language) and memory (simple and complex spans) tasks. Complex spans accounted for significant amounts of variance on both facets of early reading even after the contribution of simple spans was accounted for. These findings suggest that the unique contribution of complex working memory to early reading can be identified as early as preschool and that the structure of correlations between reading and memory is similar across ages.

Overview of DYMCAS, the Y-12 Material Control And Accountability System

International Nuclear Information System (INIS)

Alspaugh, D. H.

2001-01-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration

Anaemia, Nutritional Status and Parasitic Infection among Preschool ...

African Journals Online (AJOL)

Objective: This study was carried out to determine the packed cell volume nutritional status and parasitic infection among preschool children living in rural villages. Subjects and Methods: A total of 116 preschool children in nine villages formed the population for this study. The preschool children were studied using ...

Integration of Interactive Whiteboard in Swedish Preschool Practices

Science.gov (United States)

Bourbour, Maryam; Vigmo, Sylvi; Samuelsson, Ingrid Pramling

2015-01-01

This paper aims at exploring the roles preschool teachers give technologies in mathematics education and the ways they structure their mathematics learning activities using interactive whiteboard (IWB) as a technological artefact. Data collected from observations of three preschool teachers embedding IWB in a preschool practice in Sweden provided…

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

Classification and pharmacological treatment of preschool wheezing: changes since 2008

DEFF Research Database (Denmark)

Brand, P. L. P.; Caudri, D.; Eber, E.

2014-01-01

Since the publication of the European Respiratory Society Task Force report in 2008, significant new evidence has become available on the classification and management of preschool wheezing disorders. In this report, an international consensus group reviews this new evidence and proposes some......, with scheduled close follow-up to monitor treatment effect. The group recommends discontinuing treatment if there is no benefit and taking favourable natural history into account when making decisions about long-term therapy. Oral corticosteroids are not indicated in mild-to-moderate acute wheeze episodes...

Lexical and Grammatical Abilities in Deaf Italian Preschoolers: The Role of Duration of Formal Language Experience

Science.gov (United States)

Rinaldi, Pasquale; Caselli, Cristina

2009-01-01

We evaluated language development in deaf Italian preschoolers with hearing parents, taking into account the duration of formal language experience (i.e., the time elapsed since wearing a hearing aid and beginning language education) and different methods of language education. Twenty deaf children were matched with 20 hearing children for age and…

Children´s and Preschool Teacher´s Photographs of New Preschool Architecture

DEFF Research Database (Denmark)

Rasmussen, Kim

In an ongoing project (2013-2014) about children´s and preschool teacher´s interactions with and experiences of new architecture/physical environment, young children between 2-5 years and their preschool teachers has photographed the physical and social environment. A numbers of photo...... architecture. The architecture in new childcare-institutions breaks on several points with the former idea of "kindergarten" (small environments with an emphasis on domesticity, development and play). The new preschools in Denmark are bulky, contains many children (some more than 200 children), and are highly...... transparent (widespread use of glass in both interior and exterior walls). The new architecture is based on (neoliberal) ideas of flexibility and puts the emphasis on early childhood learning. But one thing is the ideas of politicians, architects and builders, another is how the buildings are "lived...

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

Similar prefrontal cortical activities between general fluid intelligence and visuospatial working memory tasks in preschool children as revealed by optical topography.

Science.gov (United States)

Kuwajima, Mariko; Sawaguchi, Toshiyuki

2010-10-01

General fluid intelligence (gF) is a major component of intellect in both adults and children. Whereas its neural substrates have been studied relatively thoroughly in adults, those are poorly understood in children, particularly preschoolers. Here, we hypothesized that gF and visuospatial working memory share a common neural system within the lateral prefrontal cortex (LPFC) during the preschool years (4-6 years). At the behavioral level, we found that gF positively and significantly correlated with abilities (especially accuracy) in visuospatial working memory. Optical topography revealed that the LPFC of preschoolers was activated and deactivated during the visuospatial working memory task and the gF task. We found that the spatio-temporal features of neural activity in the LPFC were similar for both the visuospatial working memory task and the gF task. Further, 2 months of training for the visuospatial working memory task significantly increased gF in the preschoolers. These findings suggest that a common neural system in the LPFC is recruited to improve the visuospatial working memory and gF in preschoolers. Efficient recruitment of this neural system may be important for good performance in these functions in preschoolers, and behavioral training using this system would help to increase gF at these ages.

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

Using Soluble Transferrin Receptor and Taking Inflammation into Account When Defining Serum Ferritin Cutoffs Improved the Diagnosis of Iron Deficiency in a Group of Canadian Preschool Inuit Children from Nunavik

Directory of Open Access Journals (Sweden)

Huguette Turgeon O’Brien

2016-01-01

Full Text Available The prevalence of iron depletion, iron deficient erythropoiesis (IDE, and iron deficiency anemia (IDA was assessed in preschool Inuit children using soluble transferrin receptor (sTfR and traditional indicators of iron status while disregarding or taking inflammation into account when defining SF cutoffs. Iron depletion was defined as follows: (1 SF 5 mg/L, respectively. IDE corresponded to iron depletion combined with total iron binding capacity > 72 μmol/L and/or transferrin saturation < 16%. Iron depletion and IDE affected almost half of the children when accounting for inflammation, compared to one-third when the SF cutoff was defined regardless of CRP level (P<0.0001. The prevalence of IDE adjusted for inflammation (45.1% was very similar to the prevalence observed when sTfR was used as a sole marker of IDE (47.4%. The prevalence of anemia was 15%. The prevalence of IDA (IDE + hemoglobin < 110 g/L was higher when accounting for than when disregarding inflammation (8.0% versus 6.2%, P=0.083. Using sTfR and different SF cutoffs for children with versus without inflammation improved the diagnosis of iron depletion and IDE. Our results confirm that Inuit children are at particularly high risk for iron deficiency.

A preliminary investigation of the relationship between language and gross motor skills in preschool children.

Science.gov (United States)

Merriman, W J; Barnett, B E

1995-12-01

This study was undertaken to explore the relationship between language skills and gross-motor skills of 28 preschool children from two private preschools in New York City. Pearson product-moment correlation coefficients were calculated for language (revised Preschool Language Scale) and gross motor (Test of Gross Motor Development) scores. Locomotor skills were significantly related to both auditory comprehension and verbal ability while object control scores did not correlate significantly with either language score. These results were discussed in terms of previous research and with reference to dynamical systems theory. Suggestions for research were made.

PRE-SCHOOL UPBRINGING OF CHILDREN WITH DEVELOPMENTAL DIFFICULTIES-CONDITION FOR SUCCESSFUL INTEGRATIONAL EDUCATION

Directory of Open Access Journals (Sweden)

Zora JACOVA

1997-12-01

Full Text Available Preschool upbringing of children with developmental difficulties is the first link in the system of education and upbringing and at the same time the utmost segment in the system of integrational rehabilitation.Initiating the process of preschool upbringing and adequate organized treatment at early age, permits support of the development and maximum usage of the remained capabilities of children with developmental difficulties.The newest world experiences show that the upbringing and educational integration of children with developmental difficulties as asegment of the social integration, should set the main conditions in the frames of upbringing education and rehabilitational continuity and support the minimal restrictive environment for their development.In the pre-school institutions that function on the territory of the Republic of Macedonia, an indifferent attitude towards the children with developmental difficulties is present, due to the uninformed educators for the characteristics and capabilities of these children and their believes for the negative influence of the children with developmental difficulties on the children without impairments, that implicates involvement of subsidery defectological education of present employed staff in the mainstream preschool institutions, also including defectologists in kindergartens for work with children with special difficulties in their development. Also, the data about the educator’s attitude in the mainstream preschool institutions is disturbing, so that they put the accent on the obligation for reducing of the program for work with handicapped children, not taking into consideration that subsidery, special forms and methods are needed beside the programs that are for the main stream group.The goal of our paper is to point out the need of involving of children with light developmental difficulties; the existence of special team in the preschool institutions when involving children with

Print Knowledge of Preschool Children with Hearing Loss

Science.gov (United States)

Werfel, Krystal L.; Lund, Emily; Schuele, C. Melanie

2015-01-01

Measures of print knowledge were compared across preschoolers with hearing loss and normal hearing. Alphabet knowledge did not differ between groups, but preschoolers with hearing loss performed lower on measures of print concepts and concepts of written words than preschoolers with normal hearing. Further study is needed in this area.

Outline of material accountancy system for Rokkasho reprocessing plant

International Nuclear Information System (INIS)

Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu

2004-01-01

In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)

Factors of the active listening of preschool children

Directory of Open Access Journals (Sweden)

Purić Daliborka S.

2016-01-01

Full Text Available Active listening is a communication skill which is crucial for the development of cooperative relationships in the group, culture of friendship and fellowship, it is also important for the development of literacy skills and talent for speaking. Furthermore, it contributes to the improvement of the level of knowledge, skills and school achievement, as well as to the development of self-confidence of children. Developing of active listening is an important task in the activities with children of preschool age. In this paper, the author, wanting to determine the importance of the factors of active listening of preschool children, examines how preschool teachers (N = 198: (a evaluate the importance of certain elements of active listening that relate to the speaker and the listener, and (b estimate their role in the process of developing active listening skills of preschool children as an essential element of successful interpersonal communication. Results of the survey show that preschool teachers attach greater importance to the factors of active listening related to the listener (attention, listening skill, interest in the subject, than to the factors related to the speaker (motivation for listening, quality of the narrative. More than two-thirds of surveyed preschool teachers (172 or 86.9% define its impact on the stimulation of active listening of children as significant. Work experience and professional qualifications as independent variables significantly influence the attitudes of preschool teachers about the importance of their impact in stimulating active listening. Preschool teacher is a key element of the training of preschool children in the area of the basic communication skills of active listening. In this sense, the results of our survey show that in the context of academic study programs for education of preschool teachers special attention is given to the communication skills and to their role in the development of active listening

Effectiveness of a Danish early year preschool program

DEFF Research Database (Denmark)

Jensen, Bente; Holm, Anders; Bremberg, Sven

2013-01-01

A significant number of studies indicate that early year preschool programs lead to positive long-term effects. Systematic quality improvement of early year preschool may enhance these outcomes. The ASP Program was built on this principle. In this program preschool staff are supported...... in their efforts to critically reflect on current practices and to change these. A randomized controlled study was carried out in Denmark from September 2006 to May 2008. The study encompassed 2323 children in 59 preschools in two municipalities. Children were assessed using the Strength and Difficulties...

Prevalence of obesity and motor performance capabilities in Tyrolean preschool children.

Science.gov (United States)

Greier, Klaus; Riechelmann, Herbert; Burtscher, Martin

2014-07-01

The childrens' world of movement has changed dramatically during the last decades. As a consequence motor performance decreases particularly in children affected by overweight and obesity. This study analyses the influence of the body mass index (BMI) on motor performance of pre-school children. In a cross-sectional study including 41 kindergartens in Tyrol (Austria), 4- to 5-year-old children (n = 1,063) were recruited. Four BMI groups were used according to a German BMI reference system: Group I (anorexic/underweight), group II (normal weight), group III (overweight) and group IV (obese). Motor performance was assessed by the use of the Karlsruhe Motorik-Screening (KMS 3-6). Out of the 1,063 preschool children (550 ♂, 513 ♀) 7.6 % (n = 81) were overweight and 5.5 % (n = 58) were obese. The results demonstrate that motor performance of under- and overweight preschool-children is not different from children with normal BMI, but obese children had significantly lower motor performance (p obese Tyrolean preschool children is similar to those of non-mountainous areas of Austria and Germany. The fact that motor performance is reduced only in obese children suggests that targeted promotion of physical activity is urgently needed for preschool children particularly considering children with a risk to develop obesity. Besides the efforts of parents, nursery schools are the ideal setting for intervention measures.

49 CFR 1242.18 - Communication systems (account XX-19-20).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...

Modelling adversary actions against a nuclear material accounting system

International Nuclear Information System (INIS)

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

1979-01-01

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

Making Oneself Heard--Children's Experiences of Empowerment in Swedish Preschools

Science.gov (United States)

Almqvist, Anna-Lena; Almqvist, Lena

2015-01-01

Children's experiences of empowerment in relation to preschool peers and in child-adult interactions were studied, involving 25 four- to six-year-olds from four Swedish preschools. Group interviews using puppets comprised pre-constructed scenarios to examine preschools' activities. Children took photos of indoor and outdoor preschool environments,…

Positioning masculinities and femininities in preschool EFLl1 education

OpenAIRE

CASTAÑEDA-PEÑA, HAROLD

2008-01-01

Positioning Masculinities and Femininities in Preschool EFL Education seeks to describe and interpret how masculinities and femininities are communicated in the preschool EFL classroom and is aimed at discussing whether those masculinities and femininities are likely to have an impact on the preschoolers' learning of English as a foreign language. Preschoolers' classroom interactions taking place in a Colombian kindergarten, videotaped from 2004 to 2006, are analysed via ideas of 'positioning...

AKRO/SF: Catch Accounting System (CAS)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

The development of nuclear material accountability system - software user's manual

International Nuclear Information System (INIS)

Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo

1999-07-01

We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig

45 CFR 84.38 - Preschool and adult education.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Preschool and adult education. 84.38 Section 84.38..., and Secondary Education § 84.38 Preschool and adult education. A recipient to which this subpart applies that provides preschool education or day care or adult education may not, on the basis of handicap...

Swedish Preschool Leadership--Supportive of Music or Not?

Science.gov (United States)

Ehrlin, Anna

2015-01-01

This study uses observations and interviews to investigate how the leadership at three Swedish preschools in Sweden has impacted the didactic choices made. Two of these preschools use music as a tool for stimulating language and social development, while the third preschool serves as a comparison. The inspiration that the leadership has brought to…

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

NARCIS (Netherlands)

Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

2014-01-01

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

Using the Preschool Language Scale, Fourth Edition to Characterize Language in Preschoolers with Autism Spectrum Disorders

Science.gov (United States)

Volden, Joanne; Smith, Isabel M.; Szatmari, Peter; Bryson, Susan; Fombonne, Eric; Mirenda, Pat; Roberts, Wendy; Vaillancourt, Tracy; Waddell, Charlotte; Zwaigenbaum, Lonnie; Georgiades, Stelios; Duku, Eric; Thompson, Ann

2011-01-01

Purpose: The Preschool Language Scale, Fourth Edition (PLS-4; Zimmerman, Steiner, & Pond, 2002) was used to examine syntactic and semantic language skills in preschool children with autism spectrum disorders (ASD) to determine its suitability for use with this population. We expected that PLS-4 performance would be better in more…

Preschool self regulation predicts later mental health and educational achievement in very preterm and typically developing children.

Science.gov (United States)

Woodward, Lianne J; Lu, Zhigang; Morris, Alyssa R; Healey, Dione M

2017-02-01

To examine the extent to which preschool emotional and behavioral regulatory difficulties were associated with an increased risk of later mental health and educational problems. Of particular interest was whether early regulatory abilities contributed to later risk once baseline child behavioral adjustment and cognitive function were taken into account. Data were drawn from a prospective longitudinal study of 223 children born very preterm (VPT; Regulation Checklist, and (3) tester ratings of child behavior during neuropsychological testing. At age 9 years, mental health and educational achievement were assessed using the Development and Well-being Assessment interview and the Woodcock Johnson-III Tests of Achievement. VPT-born children had poorer emotional and behavioral regulation across all measures and time points. They also had higher rates of DSM-IV mental health disorder and educational delay at age 9. Across both study groups, poorer self regulation was associated with an increased risk of ADHD, conduct disorder, anxiety disorders and any disorder net of preschool child behavior problems and social risk. In contrast, only associations between early regulation and later language and any educational delay remained significant after adjustment for preschool cognitive functioning and family social risk. Early assessment of regulation in addition to behavioral screening may improve the early identification of preschool children at mental health risk.

Construction environment education development activity for children pre-school

OpenAIRE

MA. TRAN THI THUY NGA; MA. PHAM THI YEN

2015-01-01

Education motor development contribute to the comprehensive development of pre-school children. Building educational environment for young athletes develop in pre-school is one of many issues of concern in the current stage of pre-school education in Vietnam.

Conceptual design of tritium accountancy system for LLCB TBM

International Nuclear Information System (INIS)

Patel, Rudreksh; Sircar, Amit

2017-01-01

Lead Lithium Ceramic Breeder (LLCB) Test Blanket Module (TBM) will be tested in ITER for performance evaluation of high grade of heat extraction and tritium breeding. The bred tritium in the breeder materials is extracted and recovered by Tritium Extraction System (TES), whereas tritium permeated from breeder materials to helium coolants, viz., primary coolant and secondary coolant, is recovered by Coolant Purification System (CPS). This recovered tritium has to be accounted before transferring it to tritium plant (i.e., ITER inner fuel). This tritium accountancy is performed by Tritium Accountancy System (TAS). In addition to tritium accountancy, TAS also provides necessary data for the validation of design and modelling tools.In this work, we have presented conceptual design of TAS. It also describes operational philosophy, process parameters, process flow diagram, and interface details with ITER tritium plant. (author)

Universal Preschool Programs and Long-Term Child Outcomes

DEFF Research Database (Denmark)

Dietrichson, Jens; Kristiansen, Ida Lykke; Viinholt Nielsen, Bjørn Christian

2018-01-01

This systematic review included 25 studies using natural experiments to estimate the effects of universal preschool programs for children aged 0-6 years on child outcomes measured from third grade to adulthood. Studies comparing preschool with parental, family, or other informal modes of care...... alternative types of universal preschool programs in terms of long-term outcomes....

49 CFR 1242.79 - Communication systems operations (account XX-55-77).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...

Development and operation of nuclear material accounting system of JAERI

International Nuclear Information System (INIS)

Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro

2003-01-01

For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)

Development of a comprehensive nuclear materials accountancy system at JAEA

International Nuclear Information System (INIS)

Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

2007-01-01

The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)

Implementation status of accrual accounting system in health sector.

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2014-07-29

Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

Hospital accounting and information systems: a critical assessment.

Science.gov (United States)

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

Prospective memory in preschool children: influences of agency, incentive, and underlying cognitive mechanisms.

Science.gov (United States)

Causey, Kayla B; Bjorklund, David F

2014-11-01

Prospective memory (PM) is remembering to perform an action in the future and is crucial to achieving goal-directed activities in everyday life. Doing so requires that an intention is encoded, retained during a delay interval, and retrieved at the appropriate time of execution. We examined PM ability in preschool children by manipulating factors related to agency and incentive. We further explored how metacognition, executive functioning, and theory of mind-factors known to account for individual differences in PM-influenced performance on these PM tasks. A sample of 31 preschool children were asked to carry out a delayed intention or to remind an adult to carry out an intention that was of high or low incentive to the children. Findings indicated that individual differences in theory of mind were related to individual differences in preschoolers' performance on low-incentive PM tasks, independent of executive functioning contributions, whereas individual differences in executive functioning were related to performance on the high-incentive tasks. These findings suggest that changes in theory of mind and executive functioning are important to consider in models of PM and that different PM tasks (e.g., high vs. low incentive) may involve different cognitive requirements for young children. Copyright © 2014 Elsevier Inc. All rights reserved.

Preschool Teachers' Use of Music in the Classroom: A Survey of Park District Preschool Programs

Science.gov (United States)

Rajan, Rekha S.

2017-01-01

The purpose of this study was to explore how preschool teachers use music and identify the types of music activities available to children in their classrooms. Preschool teachers (N = 178) at park district programs throughout a large state in the American Midwest responded to an online questionnaire. Although teachers acknowledged using music…

Good Morning, Good Night. A Day on the Farm. A Live Action Video for Preschoolers [Videotape].

Science.gov (United States)

Bo Peep Productions, Eureka, MT.

Some preschool teachers have expressed concern regarding the lack of science instructional material for students age 2 through the preschool years. This videotape was developed to help fill this chasm in our educational system. The videotape provides activities from children's' daily routines, such as eating, playing, and sleeping. It also…

Accounting Information Systems in Healthcare: A Review of the Literature.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

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.

Example of an in-plant near-real-time accountancy/process control system

International Nuclear Information System (INIS)

Anon.

1981-01-01

This session describes an existing computerized in-plant near-real-time accounting and process monitoring system at the Allied-General Nuclear Services (AGNS) Barnwell Nuclear Fuel Plant (BNFP). Details of the system performance, objectives, hardware, plant instrumentation, and system functions are presented. Examples of actual programs for accounting and monitoring are described and system benefits will be discussed. The purpose of this session is to enable participants to: (1) identify the major computer hardware components of functional near-real-time accounting systems; (2) identify the types of process instrumentation necessary to perform near-real-time accounting; (3) describe the major nuclear material control and accounting functions of the AGNS computer system; and (4) assess the benefits to safeguards and plant operations of a computerized near-real-time accounting system

Preschool Teachers' Attitudes and Beliefs Toward Science

Science.gov (United States)

Lloyd, Sharon Henry

In the United States, a current initiative, Advancing Active STEM Education for Our Youngest Learners, aims to advance science, technology, engineering, and math (STEM) education in early childhood. The purpose of this study was to understand preschool teachers' proficiency with science and address the problem of whether or not science learning opportunities are provided to young children based on teachers' attitudes and beliefs. A theoretical framework for establishing teachers' attitudes toward science developed by van Aalderen-Smeets, van der Molen, and Asma, along with Bandura's theory of self-efficacy were the foundations for this research. Research questions explored preschool teachers' attitudes and beliefs toward science in general and how they differed based on education level and years of preschool teaching experience. Descriptive comparative data were collected from 48 preschool teacher participants using an online format with a self-reported measure and were analyzed using nonparametric tests to describe differences between groups based on identified factors of teacher comfort, child benefit, and challenges. Results indicated that the participants believed that early childhood science is developmentally appropriate and that young children benefit from science instruction through improved school-readiness skills. Preschool teachers with a state credential or an associate's degree and more teaching experience had more teacher comfort toward science based on attitudes and beliefs surveyed. The data indicated participating preschool teachers experienced few challenges in teaching science. The study may support positive social change through increased awareness of strengths and weaknesses of preschool teachers for the development of effective science professional development. Science is a crucial component of school-readiness skills, laying a foundation for success in later grades.

Dynamic material accountancy in an integrated safeguards system

International Nuclear Information System (INIS)

Murrell, J.S.

1979-01-01

The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process. (author)

Dynamic material accountancy in an integrated safeguards system

International Nuclear Information System (INIS)

Murrell, J.S.

1978-01-01

The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer, and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process

BURNOUT SYNDROME AMONG EDUCATORS IN PRE-SCHOOL INSTITUTIONS.

Science.gov (United States)

Hozo, Endica Radic; Sucic, Goran; Zaja, Ivan

2015-12-01

The occurrence of burnout syndrome (BS) has been recognized in many professions (pilots, firefighters, police officers, doctors…) that during their work are subjected to high levels of stress. For educators in preschool institutions stress level is very high thus creating the possibility of developing BS. For this research is selected preschool institution - kindergarten "Radost" (Joy) in Split, in which by use of questionnaires (modified scale by Freudenberger and modified scales by Girdin, Everly and Dusek) during 2014 among educators (100 respondents) is conducted a survey regarding the frequency of burnout syndrome. According to questionnaires by Girdin, Everly and Dusek there is no statistically significant difference between the number of educators who feel good and those that are under significant stress (χ2=1.04; p=0.307). According to questionnaire by Freudenberg educators are classified into 3 categories and distribution of educators by the groups is almost uniform (χ2=2.76; p=0.250), which means that one third of a teacher is in good condition, a third is in the risk area for burn-out syndrome, while one third are candidates for development of this syndrome. Comparing a teacher in good condition compared to other (at risk and those who are candidates for the burn-out syndrome) is up to 1.5 times higher in those who are at risk and the candidates for development of this syndrome than in others (χ2=4.5; p=0.033). The occurrence of burnout syndrome is very high for the group of educators (half of the educators!) in pre-school institutions which should be taken into account by the institutions management. For this purpose, it is necessary to organize regular medical check-ups with particular reference to burnout syndrome with signs of the syndrome to prevent its further development.

BURNOUT SYNDROME AMONG EDUCATORS IN PRE-SCHOOL INSTITUTIONS

Science.gov (United States)

Hozo, Endica Radic; Sucic, Goran; Zaja, Ivan

2015-01-01

Introduction: The occurrence of burnout syndrome (BS) has been recognized in many professions (pilots, firefighters, police officers, doctors…) that during their work are subjected to high levels of stress. For educators in preschool institutions stress level is very high thus creating the possibility of developing BS. Material and methods: For this research is selected preschool institution – kindergarten „Radost” (Joy) in Split, in which by use of questionnaires (modified scale by Freudenberger and modified scales by Girdin, Everly and Dusek) during 2014 among educators (100 respondents) is conducted a survey regarding the frequency of burnout syndrome. Research results: According to questionnaires by Girdin, Everly and Dusek there is no statistically significant difference between the number of educators who feel good and those that are under significant stress (χ2=1.04; p=0.307). According to questionnaire by Freudenberg educators are classified into 3 categories and distribution of educators by the groups is almost uniform (χ2=2.76; p=0.250), which means that one third of a teacher is in good condition, a third is in the risk area for burn-out syndrome, while one third are candidates for development of this syndrome. Comparing a teacher in good condition compared to other (at risk and those who are candidates for the burn-out syndrome) is up to 1.5 times higher in those who are at risk and the candidates for development of this syndrome than in others (χ2=4.5; p=0.033). Conclusion: The occurrence of burnout syndrome is very high for the group of educators (half of the educators!) in pre-school institutions which should be taken into account by the institutions management. For this purpose, it is necessary to organize regular medical check-ups with particular reference to burnout syndrome with signs of the syndrome to prevent its further development. PMID:26889099

New Valences for the Financial-Accounting System

Directory of Open Access Journals (Sweden)

Adrian LUPAŞC

2009-01-01

Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

Directory of Open Access Journals (Sweden)

Davor VAŠIČEK

2010-06-01

Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

Implementation Status of Accrual Accounting System in Health Sector

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

Multiple Measures Accountability Systems: A Perspective from Vermont

Science.gov (United States)

Fowler, Amy

2018-01-01

In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

2014-15 System Accountability Report. Appendix: Data Tables

Science.gov (United States)

Board of Governors, State University System of Florida, 2016

2016-01-01

This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

Role of the educator and teacher in creating conditions to overcome the discontinuity between preschool and elementary school

Directory of Open Access Journals (Sweden)

Arsić Zvezdan M.

2016-01-01

Full Text Available At school, children spend the most beautiful period of their childhood and youth, and the moment they start school is always festive and exciting. However, it is known that school brings also the first concerns and problems. Problems and difficulties, which can occur at the beginning of schooling may, have long-term effects on the adaption and success of children, even on later adult life. The causes that lead to this situation are many and varied, and one of the most important is the educational gap in the educational system, whose essence lies in the disconnection between the various degrees of education. Taking into account the above findings, we discuss in this paper the most common causes that lead to the discontinuity between preschool and primary levels of education and areas in which the discontinuity is usually expressed. Also, the operation is determined and focused attention on certain assumptions and conditions that need to be accomplished in order to eliminate the effects of discontinuity abd achieve the necessary continuity between the pre-school and primary school children and facilitate the transition from lower to higher levels of education.

40 CFR 73.30 - Allowance tracking system accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

Preschool Multiple-Breath Washout Testing. An Official American Thoracic Society Technical Statement.

Science.gov (United States)

Robinson, Paul D; Latzin, Philipp; Ramsey, Kathryn A; Stanojevic, Sanja; Aurora, Paul; Davis, Stephanie D; Gappa, Monika; Hall, Graham L; Horsley, Alex; Jensen, Renee; Lum, Sooky; Milla, Carlos; Nielsen, Kim G; Pittman, Jessica E; Rosenfeld, Margaret; Singer, Florian; Subbarao, Padmaja; Gustafsson, Per M; Ratjen, Felix

2018-03-01

Obstructive airway disease is nonuniformly distributed throughout the bronchial tree, although the extent to which this occurs can vary among conditions. The multiple-breath washout (MBW) test offers important insights into pediatric lung disease, not available through spirometry or resistance measurements. The European Respiratory Society/American Thoracic Society inert gas washout consensus statement led to the emergence of validated commercial equipment for the age group 6 years and above; specific recommendations for preschool children were beyond the scope of the document. Subsequently, the focus has shifted to MBW applications within preschool subjects (aged 2-6 yr), where a "window of opportunity" exists for early diagnosis of obstructive lung disease and intervention. This preschool-specific technical standards document was developed by an international group of experts, with expertise in both custom-built and commercial MBW equipment. A comprehensive review of published evidence was performed. Recommendations were devised across areas that place specific age-related demands on MBW systems. Citing evidence where available in the literature, recommendations are made regarding procedures that should be used to achieve robust MBW results in the preschool age range. The present work also highlights the important unanswered questions that need to be addressed in future work. Consensus recommendations are outlined to direct interested groups of manufacturers, researchers, and clinicians in preschool device design, test performance, and data analysis for the MBW technique.

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Directory of Open Access Journals (Sweden)

Elesban Kihuba

2016-06-01

Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

2016-01-01

Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

2016-01-01

Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

US national material control and accounting system

International Nuclear Information System (INIS)

Smith, C.N.

1984-01-01

The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

Development of Account Receivable and Payable System for Travel Bureau Company

Science.gov (United States)

Karma, I. G. M.; Susanti, J.

2018-01-01

Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

Inserting environment into the national accounting system

International Nuclear Information System (INIS)

del Giudice, R.

1992-01-01

The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects

Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig

Accounting Systems and the Electronic Office.

Science.gov (United States)

Gafney, Leo

1986-01-01

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

Internal patterns of logical operations in Russian and Chinese preschool students: crosscultural analysis

Directory of Open Access Journals (Sweden)

Irina N. Pogozhina

2015-03-01

Full Text Available The aim of this research is to establish relationships between the levels of operational system elements (classification, seriation, understanding of the conservation principle and the ability to decenter on the concrete operational thinking fledging period in preschool children from two different countries: Russia and China. Classic techniques of Piaget were used to diagnose development levels of subject’s operational system structural elements. Development stages of classification and seriation of logical operations, understanding the conservation principle, the ability to decenter were compared in the 40 Russian and 40 China preschool children (3.1-6.5 years. No statistically significant differences in terms of development of all the examined elements were revealed in children from Russia and China (Mann-Whitney U test. Statistically significant positive correlation relationship is found between the levels operational system elements in the Russian and Chinese samples (ρ Spearman; p < 0.01. It is concluded that the subjects of the Russian Federation and China do not surpass each other in terms of developing the classification, seriation, understanding the conservation principle and the ability to decenter. The subject’s operational system elements function and develop interdependently in Russian and China preschoolers, so if one level of the system elements rises it is accompanied by increasing of other elements. Summing up, the subjects of the Russian Federation and those of China do not surpass each other in terms of developing the classification, seriation, understanding the conservation principle and the ability to decenter. There are no statistically significant differences in configurations of operational system elements under the transfer from the pre-operational stage of thinking development to concrete operational one between the preschool children of different cultural-social conditions (Russia, China. This emphasizes the fact

Assessing Preschool Teachers' Practices to Promote Self-Regulated Learning

Science.gov (United States)

Adagideli, Fahretdin Hasan; Saraç, Seda; Ader, Engin

2015-01-01

Recent research reveals that in preschool years, through pedagogical interventions, preschool teachers can and should promote self-regulated learning. The main aim of this study is to develop a self-report instrument to assess preschool teachers' practices to promote self-regulated learning. A pool of 50 items was recruited through literature…

Provisions for Outdoor Play and Learning in Slovene Preschools

Science.gov (United States)

Kos, Marjanca; Jerman, Janez

2013-01-01

This study examined play and learning in the natural environment and on the playgrounds of Slovene preschools. It included 140 preschool teachers and 264 parents of children who attended preschools in 21 Slovene towns. Data were collected through questionnaires with questions referring to time spent outdoors, children's outdoor activities,…

Lexical and metaphonological abilities in preschoolers with phonological disorders.

Science.gov (United States)

Costa, Ranilde Cristiane Cavalcante; Avila, Clara Regina Brandão de

2010-01-01

lexical and metaphonological abilities of phonologically disordered preschoolers. to investigate the influence of Phonological Disorder on the lexical and metaphonological abilities of a group of preschoolers and the correlation between them. participants were 56 preschoolers - 32 boys and 24 girls - with ages between 4 years and 6 months and 6 years and 11 months, divided into two different groups: the Research Group, composed of 28 preschoolers with Phonological Disorder, and the Control Group, composed of 28 preschoolers with normal speech and no oral speech-related complaints, paired to the research group by gender and age. All of the participants were initially assessed by the ABFW Test - Phonology. After that, they were assessed on their lexical and metaphonological abilities by the ABFW Test - Vocabulary and phonological awareness test: sequential assessment instrument, CONFIAS - identification tasks and, rhyme and alliteration production, respectively. regarding lexical ability, the preschoolers from both groups presented similar behavior. The disordered preschoolers presented the worst performance on the overall analysis of the metaphonological ability. Age had an influence on the performance of lexical ability for both groups and the metaphonological abilities only for the Control Group. Correlations were identified, mostly positive, good to moderate between lexical and metaphonological abilities. the influence of Phonological Disorder may only be observed on the metaphonological performance. Phonological Disorder did not interfere with the development of the lexical ability of this group of preschoolers. Positive correlations were identified between both abilities in the studied age group.

Emergent literacy profiles of preschool-age children with specific language impairment.

Science.gov (United States)

Cabell, Sonia Q; Lomax, Richard G; Justice, Laura M; Breit-Smith, Allison; Skibbe, Lori E; McGinty, Anita S

2010-12-01

The primary aim of the present study was to explore the heterogeneity of emergent literacy skills among preschool-age children with specific language impairment (SLI) through examination of profiles of performance. Fifty-nine children with SLI were assessed on a battery of emergent literacy skills (i.e., alphabet knowledge, print concepts, emergent writing, rhyme awareness) and oral language skills (i.e., receptive/expressive vocabulary and grammar). Cluster analysis techniques identified three emergent literacy profiles: (1) Highest Emergent Literacy, Strength in Alphabet Knowledge; (2) Average Emergent Literacy, Strength in Print Concepts; and (3) Lowest Emergent Literacy across Skills. After taking into account the contribution of child age, receptive and expressive language skills made a small contribution to the prediction of profile membership. The present findings, which may be characterized as exploratory given the relatively modest sample size, suggest that preschool-age children with SLI display substantial individual differences with regard to their emergent literacy skills and that these differences cannot be fully determined by children's age or oral language performance. Replication of the present findings with a larger sample of children is needed.

The Situated Nature of Preschool Children's Conflict Strategies

OpenAIRE

Thornberg, Robert

2006-01-01

The purpose of this study was to examine whether the peer conflict strategies of preschool children are situated and therefore vary across different conflict situations. Hypothetical conflict interviews were administered through a series of puppet shows. Participants were 178 preschool children. Results indicate that preschool children's conflict management skills are situated in peer conflict, because their strategies are to a greater or lesser degree influenced by the opponent's strategies....

A survey on parental expectations toward preschool programs

OpenAIRE

菊池, 知美

2009-01-01

The purpose of this study was to investigate what parents expect from preschool programs. Pilot Study tried to construct a scale to measure parental expectations toward preschools. Based on weekly observation of children at a preschool, interviews with their teachers, and open-end questionnaires filled in by mothers, the parental expectations were hypothesized to involve four dimensions of children's competencies: intellectual abilities, good classroom attitude, sociability, and interactions....

Security features of a nuclear material accounting system

International Nuclear Information System (INIS)

Erkkila, B.H.

1988-01-01

The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed

An Electric Preschool: Pros and Cons.

Science.gov (United States)

Lee, Marjorie W.

An electric preschool is a classroom or center for children 3 to 5 years of age in which the curriculum with its supportive activities, materials, and equipment depends more on technology that is powered by electricity than on manually operated objects. Certainly, preschoolers need stimulating and safe environments managed by adults who allow them…

14 CFR Section 1 - Introduction to System of Accounts and Reports

Science.gov (United States)

2010-01-01

... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

Preschoolers' precision of the approximate number system predicts later school mathematics performance.

Science.gov (United States)

Mazzocco, Michèle M M; Feigenson, Lisa; Halberda, Justin

2011-01-01

The Approximate Number System (ANS) is a primitive mental system of nonverbal representations that supports an intuitive sense of number in human adults, children, infants, and other animal species. The numerical approximations produced by the ANS are characteristically imprecise and, in humans, this precision gradually improves from infancy to adulthood. Throughout development, wide ranging individual differences in ANS precision are evident within age groups. These individual differences have been linked to formal mathematics outcomes, based on concurrent, retrospective, or short-term longitudinal correlations observed during the school age years. However, it remains unknown whether this approximate number sense actually serves as a foundation for these school mathematics abilities. Here we show that ANS precision measured at preschool, prior to formal instruction in mathematics, selectively predicts performance on school mathematics at 6 years of age. In contrast, ANS precision does not predict non-numerical cognitive abilities. To our knowledge, these results provide the first evidence for early ANS precision, measured before the onset of formal education, predicting later mathematical abilities.

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

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

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

Mathematics and Science Learning Opportunities in Preschool Classrooms

Science.gov (United States)

Piasta, Shayne B.; Pelatti, Christina Yeager; Miller, Heather Lynnine

2014-01-01

Research findings The present study observed and coded instruction in 65 preschool classrooms to examine (a) overall amounts and (b) types of mathematics and science learning opportunities experienced by preschool children as well as (c) the extent to which these opportunities were associated with classroom and program characteristics. Results indicated that children were afforded an average of 24 and 26 minutes of mathematics and science learning opportunities, respectively, corresponding to spending approximately 25% of total instructional time in each domain. Considerable variability existed, however, in the amounts and types of mathematics and science opportunities provided to children in their classrooms; to some extent, this variability was associated with teachers’ years of experience, teachers’ levels of education, and the socioeconomic status of children served in the program. Practice/policy Although results suggest greater integration of mathematics and science in preschool classrooms than previously established, there was considerable diversity in the amounts and types of learning opportunities provided in preschool classrooms. Affording mathematics and science experiences to all preschool children, as outlined in professional and state standards, may require additional professional development aimed at increasing preschool teachers’ understanding and implementation of learning opportunities in these two domains in their classrooms. PMID:25489205

Workshop on materials control and accounting system design

International Nuclear Information System (INIS)

Pillay, K.K.S.

1989-01-01

The chapter describes the workshop aimed at reinforcing, through participation in the design exercise, the concepts of nuclear materials control and accountability. Topics include: workshop format; key elements of a materials management and accounting (MC and A) system; and MC and A system design including safeguards organization and management, material access areas, key measurement points, nuclear materials measurements, physical inventory, material balance closings, and internal controls. Appended to this chapter is a detailed description of a facility that produces metallic plutonium and the safeguards requirements for this facility

Relational Aggression in Children with Preschool-Onset Psychiatric Disorders

Science.gov (United States)

Belden, Andy C.; Gaffrey, Michael S.; Luby, Joan L.

2012-01-01

Objective: The role of preschool-onset (PO) psychiatric disorders as correlates and/or risk factors for relational aggression during kindergarten or first grade was tested in a sample of 146 preschool-age children (age 3 to 5.11 years). Method: Axis-I diagnoses and symptom scores were derived using the Preschool Age Psychiatric Assessment.…

Using a Touch-Based, Computer-Assisted Learning System to Promote Literacy and Math Skills for Low-Income Preschoolers

OpenAIRE

Mark H McManis; Lilla D McManis

2016-01-01

The use of touch-based technologies by young children to improve academic skills has seen growth outpacing empirical evidence of its effectiveness. Due to the educational challenges low-income children face, the stakes for providing instructional technology with demonstrated efficacy are high. The current work presents an empirical study of the use of a touch-based, computer-assisted learning system by low-income preschoolers. A description of the system’s design is provided with attention to...

Correlates of adiposity among Latino preschool children

Science.gov (United States)

Childhood obesity is at record high levels in the US and disproportionately affects Latino children; however, studies examining Latino preschool children's obesity-related risk factors are sparse. This study determined correlates of Latino preschoolers' (ages 3-5 years) adiposity to inform future ob...

Effects of Enrichment Preschooling at Bourke: A Further Follow-up Study

Science.gov (United States)

De Lacey, P. R.; Nurcombe, B.

1977-01-01

As a test of the persistence of the effects of enrichment preschooling, and as a further stage of the evaluation of the Bourke preschool in New South Wales, 96 Aboriginal and white children, preschooled and non-preschooled, were given a battery of tests in 1974 measuring verbal intelligence, language development and classificatory skills.…

Noise and stress effects on preschool personnel

Directory of Open Access Journals (Sweden)

Fredrik Sjödin

2012-01-01

Full Text Available The aim of the study was to analyze the presence of stress-related health problems among preschool employees and the way in which these reactions are related to noise and other work parameters. The investigation included 101 employees at 17 preschools in Umeå County, located in northern Sweden. Individual noise recordings and recordings in dining rooms and play halls were made at two departments from each preschool. The adverse effects on the employees were analyzed by use of different validated questionnaires and by saliva cortisol samples. Stress and energy output were pronounced among the employees, and about 30% of the staff experienced strong burnout syndromes. Mental recovery after work was low, indicated by remaining high levels of stress after work. The burnout symptoms were associated with reduced sleep quality and morning sleepiness. Cortisol levels supported the conclusion about pronounced daily stress levels of the preschool employees.

India : Note on Public Financial Management and Accountability in Centrally Sponsored Schemes

OpenAIRE

World Bank

2006-01-01

The budget outlay for Centrally Sponsored Schemes (CSS) for India in 2005-06 is significantly higher as compared to the previous year's level of Rs.395,000 million. This includes increased allocations for rural roads, rural employment, and education and nutritional support for pre-school children. At present there are over 200 such schemes in operation, of which a dozen accounts for more t...

Difference in children's gross motor skills between two types of preschools.

Science.gov (United States)

Chow, Bik C; Louie, Lobo H T

2013-02-01

The purpose of this study was to assess the influence of preschool type (public vs private) on motor skill performance in 239 (121 boys, 118 girls) preschool children ages 3 to 6.5 yr. Preschoolers were tested on 12 fundamental motor skills from the Test of Gross Motor Development-Second Edition and 11 anthropometrics (body height, weight, Body Mass Index, waist and hip girths, and body segment lengths). Analysis of variance controlled for anthropometrics and age indicated that children from private preschools performed better on locomotor skills than those from public preschools. However, no difference was found in object control skills. The results suggest that performance of locomotor skills by preschool children is affected by their schools' physical environment.

Tritium accountancy in fusion systems

Energy Technology Data Exchange (ETDEWEB)

Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

2015-03-15

The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

SCATS: SRB Cost Accounting and Tracking System handbook

Science.gov (United States)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

OpenAIRE

Zoltán Musinszki

2011-01-01

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

Promoting Children's Social-Emotional Skills in Preschool Can Enhance Academic and Behavioral Functioning in Kindergarten: Findings from Head Start REDI.

Science.gov (United States)

Nix, Robert L; Bierman, Karen L; Domitrovich, Celene E; Gill, Sukhdeep

2013-01-01

This study examined processes of change associated with the positive preschool and kindergarten outcomes of children who received the Head Start REDI intervention, compared to "usual practice" Head Start. In a large-scale randomized-controlled trial (N = 356 children, 42% African American or Latino, all from low-income families), this study tests the logic model that improving preschool social-emotional skills (e.g., emotion understanding, social problem solving, and positive social behavior) as well as language/emergent literacy skills will promote cross-domain academic and behavioral adjustment after children transition into kindergarten. Validating this logic model, the present study finds that intervention effects on three important kindergarten outcomes (e.g., reading achievement, learning engagement, and positive social behavior) were mediated by preschool gains in the proximal social-emotional and language/emergent literacy skills targeted by the REDI intervention. Importantly, preschool gains in social-emotional skills made unique contributions to kindergarten outcomes in reading achievement and learning engagement, even after accounting for the concurrent preschool gains in vocabulary and emergent literacy skills. These findings highlight the importance of fostering at-risk children's social-emotional skills during preschool as a means of promoting school readiness. The REDI (Research-Based, Developmentally-Informed) enrichment intervention was designed to complement and strengthen the impact of existing Head Start programs in the dual domains of language/emergent literacy skills and social-emotional competencies. REDI was one of several projects funded by the Interagency School Readiness Consortium, a partnership of four federal agencies (the National Institute of Child Health and Human Development, the Administration for Children and Families, the Assistant Secretary for Planning and Evaluation in the Department of Health and Human Services, and the

Abbott Preschool Program Longitudinal Effects Study: Fifth Grade Follow-Up

Science.gov (United States)

Barnett, W. Steven; Jung, Kwanghee; Youn, Min-Jong; Frede, Ellen C.

2013-01-01

New Jersey's Abbott Preschool program is of broad national and international interest because the Abbott program provides a model for building a high-quality system of universal pre-K through public-private partnerships that transform the existing system. The program offers high-quality pre-K to all children in 31 New Jersey communities with high…

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

Parental knowledge of pre-school child oral health.

Science.gov (United States)

Prabhu, Anand; Rao, Arun Prasad; Reddy, Venugopal; Ahamed, Syed Shaheed; Muhammad, Shameer; Thayumanavan, Shanmugam

2013-10-01

The dental health of preschool children has extensive implications on the oral heath of the individual as he grows into an adult. Parents/guardians of preschool children play a central role in enforcing proper oral hygiene and preventive regime in these children. This study was conducted with the aim of describing the views of parents/guardians about the dental health of pre-school children. Response was obtained on a 21 point questionnaire from randomly visiting parents of the outpatient section of Rajah Muthiah dental college and Hospital, Annamalainagar, India. The findings of the present study point towards poor awareness among the parents/guardians of preschool children, pertaining to their childs' oral health and this could directly translate to poor oral health among the children in this area.

Language Learning in Outdoor Environments: Perspectives of preschool staff

Directory of Open Access Journals (Sweden)

Martina Norling

2015-03-01

Full Text Available Language environment is highlighted as an important area in the early childhood education sector. The term language environment refers to language-promoting aspects of education, such as preschool staff’s use of verbal language in interacting with the children. There is a lack of research about language learning in outdoor environments; thus children’s language learning is mostly based on the indoor physical environment. The aim of this study is therefore to explore, analyse, and describe how preschool staff perceive language learning in outdoor environments. The data consists of focus-group interviews with 165 preschool staff members, conducted in three cities in Sweden. The study is meaningful, thus results contribute knowledge regarding preschool staffs’ understandings of language learning in outdoor environments and develop insights to help preschool staff stimulate children’s language learning in outdoor environments.

49 CFR 1242.19 - Electric power systems (account XX-19-21).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68). ...

Applying a Socioecological Model to Understand Preschool Children's Sedentary Behaviors from the Viewpoints of Parents and Preschool Personnel

Science.gov (United States)

Määttä, Suvi; Ray, Carola; Roos, Gun; Roos, Eva

2016-01-01

This study explored parents' and preschool personnel's opinions on factors influencing 3-5-year-old children's sedentary behaviors by applying the socioecological model. Four focus group interviews with preschool personnel (N = 14) and six interviews with parents (N = 17) were conducted in autumn 2014. Two researchers independently analyzed the…

Planning and Evaluating Educational Work in Slovene Preschools

Directory of Open Access Journals (Sweden)

Marcela Batistič Zorec

2012-01-01

Full Text Available The present article examines the changes in Slovene preschools subsequent to Slovenia’s independence in 1991. In the socialist period, the national education programme for preschools was highly structured, goaland content-oriented and subject to schoolization. The Curriculum for Preschools (1999 brought conceptual changes towards education “based on the child” and the process approach, as well as giving more autonomy to preschool teachers and their assistants. In the empirical study, we examine changes in planning and evaluating educational work compared to the past. The results show that the majority of professional workers have reduced the high level of structure and rigidity in planning, and that there is better cooperation between preschool teachers and teachers’ assistants. Unlike in the past, most professional workers regularly evaluate their educational work. As the data was gathered in two phases, before and after the training of professional workers in the Reggio Emilia concept, we also search for the (probably indirect influencesof this training. We conclude that after the training the participation of children in planning and evaluating educational work is higher.

Spontaneous focusing on numerosity in preschool as a predictor of mathematical skills and knowledge in the fifth grade.

Science.gov (United States)

Nanu, Cristina E; McMullen, Jake; Munck, Petriina; Hannula-Sormunen, Minna M

2018-05-01

Previous studies in a variety of countries have shown that there are substantial individual differences in children's spontaneous focusing on numerosity (SFON), and these differences are positively related to the development of early numerical skills in preschool and primary school. A total of 74 5-year-olds participated in a 7-year follow-up study, in which we explored whether SFON measured with very small numerosities at 5 years of age predicts mathematical skills and knowledge, math motivation, and reading in fifth grade at 11 years of age. Results show that preschool SFON is a unique predictor of arithmetic fluency and number line estimation but not of rational number knowledge, mathematical achievement, math motivation, or reading. These results hold even after taking into account age, IQ, working memory, digit naming, and cardinality skills. The results of the current study further the understanding of how preschool SFON tendency plays a role in the development of different formal mathematical skills over an extended period of time. Copyright © 2017 Elsevier Inc. All rights reserved.

COMPARATIVE ANALYSIS OF PARENTS` ATTUTUTES FROM NEIGHBOUR COUNTRIES ON PHYSICAL ACTIVITIES OF THEIR PRE-SCHOOL CHILDREN

Directory of Open Access Journals (Sweden)

Dragan Krivokapić

2014-06-01

of decrease in physical activity of the pre-school children in both Montenegro and Serb Republic. Discussion and comments were integrally presented and discussed for all groups of answers to polled questions. Discussion: Dynamic development and more and more important role of physical education in modern society development as well as in the life a modern man has encouraged much more active attitude of science towards the field of the human activity (Bjelica, D. & Krivokapić, D., 2010.. Anyway, for the obvious trend of decrease in physical activity of the pre-school children, there is a need for its intensifying, in order to provide as optimal as possible influence on their mental and physical development. ``Physical development of an individual is best realized through activities that are intensified, conceived and versatile``(Bjelica, D. & Krivokapić, D., 2011. In that attempt, analysis of the position and role of the teacher as well as creating of stimulating ambient that enables, stimulates and encourages their professional development and permanent education is especially important. Taking into account the given results of this research, there is an opinion that additional education of parents of the pre-school children on importance of optimal physical activity for growth and development of the children in that period of their childhood, could partially decrease negative consequences resulting from unsatisfying level of their physical activity. References: Bjelica D, Krivokapic D (2010. Teorijske osnove fizicke kulture, Fakultet za sport i fizicko vaspitanje i Crnogorska sportska akademija, 37-38. Bjelica D, Krivokapic D (2011. Teorija igre, Univerzitet Crne Gore, 115-116.

Materials accounting system for an IBM PC

International Nuclear Information System (INIS)

Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.

1986-01-01

We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal

Developing preschool children social aptitudes

Directory of Open Access Journals (Sweden)

Ana Teresa Brás

2012-12-01

Full Text Available The kindergarten teachers must be aware of the importance of the acquisition of social skills for children, with a view to appropriate adaptation and overcoming the various challenges that will have those throughout existence. This article is the presentation of a research work within the pre-school educational context, in the field of ʻSocial and Personal Educationʼ which may lead to improved social skills within the group of children. In order to accomplish this, after the teaching training with the pre-school class which focussed on the acquisition of social competence, an assessment of the modified social skills within the class was carried out. These activities were included in the preschool lesson planning during the ʻSupervised Teaching Practiceʼ. They were developed based on childrenʼs daily life situations, focussing mainly on using games in the learning contexts. The aim of these games was to motivate and involve the children in order to enhance their balanced social development. The results obtained suggest that the introduction of this type of learning activities may be an asset in Pre-school Education because they develop both childrenʼs social skills and social competence. Moreover, this type of learning activities may also lead to changes in childrenʼs social interaction with both adults and their peers which may favour pro social behaviour.

Sustaining Preschoolers' Engagement during Interactive Writing Lessons

Science.gov (United States)

Hall, Anna H.

2016-01-01

Interactive writing is a developmentally appropriate activity used to enhance children's literacy development in the preschool setting. This article describes the unique needs of preschoolers as emerging writers, including their developing fine motor skills, early literacy skills, and social skills related to group writing. Strategies are provided…

Relational Aggression in Children with Preschool Onset (PO) Psychiatric Disorders

Science.gov (United States)

Belden, Andy C.; Gaffrey, Michael S.; Luby, Joan L.

2012-01-01

Objective The role of preschool onset (PO) psychiatric disorders as correlates and/or risk factors for relational aggression during kindergarten or 1st grade was tested in a sample of N = 146 preschool-age children (3 to 5.11). Method Axis-I diagnoses and symptom scores were derived using the Preschool Age Psychiatric Assessment. Children’s roles in relational aggression as aggressor, victim, aggressive-victim, or non-aggressor/non-victim were determined at preschool and again 24 months later at elementary school entry. Results Preschoolers diagnosed with PO-psychiatric disorders were 3 times as likely as the healthy preschoolers to be classified aggressors, victims, or aggressive-victims. Children diagnosed with PO-disruptive, depressive, and/or anxiety disorders were at least 6 times as likely as children without PO-psychiatric disorders to become aggressive-victims during elementary school after covarying for other key risk factors. Conclusions Findings suggested that PO-psychiatric disorders differentiated preschool and school-age children’s roles in relational aggression based on teacher-report. Recommendations for future research and preventative intervention aimed at minimizing the development of relational aggression in early childhood by identifying and targeting PO-psychiatric disorders are made. PMID:22917202

GameBlocks: an entry point to ICT for pre-school children

CSIR Research Space (South Africa)

Smith, Andrew C

2007-04-01

Full Text Available The authors propose a system designed for pre-school children that offers an alternative introduction to the world of Information and Communication Technologies (ICT), specifically computer programming. Illiterate children can construct simple...

Parents of preschoolers: expert media recommendations and ratings knowledge, media-effects beliefs, and monitoring practices.

Science.gov (United States)

Funk, Jeanne B; Brouwer, Jason; Curtiss, Kathleen; McBroom, Evan

2009-03-01

Given the increase in screen media targeted at the very young, the purpose of this study was to examine preschooler parents' knowledge about expert recommendations for young children's screen media experience, their knowledge of specific screen media ratings, their beliefs about screen media effects, and actual monitoring practices. Parents of 94 children education, age and gender of child, and parents' perceptions of their child's favorite television show and favorite video or computer game. Eleven multiple-choice questions assessed the respondent's knowledge of expert recommendations for screen media for preschoolers and the meaning of television and video game content ratings. Fourteen questions addressed the typical amount of their preschooler's screen media exposure, parental rules regarding screen media use, and parents' beliefs about appropriate use of screen media for preschoolers. Preschoolers were exposed to an average of approximately 12 hours of screen media in a typical week. Parents believe that media do have either short- or long-term effects on preschoolers. Performance on factual questions was poor (mean score: 2.83 of 11). In particular, only 34% of the parents correctly identified the expert recommendation for children >2 years of age. Parents should continue to be educated about the need for preschoolers to participate in activities that promote language development, socialization, imagination, and physical activity. Although professionals should work to improve the ratings, and ultimately to implement a universal ratings system for all screen media, parents need to be encouraged to improve their understanding of current recommendations for screen media exposure and television and video game ratings.

Acquiring the Language of Learning: The Performance of Hawaiian Preschool Children on the Preschool Language Assessment Instrument (PLAI).

Science.gov (United States)

Martini, Mary

The Preschool Language Assessment Instrument (PLAI) was designed as a diagnostic tool for 3- to 6-year-old children to assess children's abilities to use language to solve thinking problems typically posed by teachers. The PLAI was developed after observing middle-class teachers in preschool classrooms encourage children to use language in…

Thought Disorder in Preschool Children with Attention Deficit/Hyperactivity Disorder (ADHD).

Science.gov (United States)

Hutchison, Amanda K; Kelsay, Kimberly; Talmi, Ayelet; Noonan, Kate; Ross, Randal G

2016-08-01

Preschool identification of and intervention for psychiatric symptoms has the potential for lifelong benefits. However, preschool identification of thought disorder, a symptom associated with long term risk for social and cognitive dysfunction, has received little attention with previous work limited to examining preschoolers with severe emotional and behavioral dysregulation. Using story-stem methodology, 12 children with ADHD and 12 children without ADHD, ages 4.0-6.0 years were evaluated for thought disorder. Thought disorder was reliably assessed (Cronbach's alpha = .958). Children with ADHD were significantly more likely than children without ADHD to exhibit thought disorder (75 vs 25 %; Fischer's Exact Test = .0391). Thought disorder can be reliably assessed in preschool children and is present in preschool children with psychiatric illness including preschool children with ADHD. Thought disorder may be identifiable in preschool years across a broad range of psychiatric illnesses and thus may be an appropriate target of intervention.

Safeguards research: assessing material control and accounting systems

International Nuclear Information System (INIS)

Maimoni, A.

1977-01-01

The Laboratory is working for the Nuclear Regulatory Commission to improve the safeguarding of special nuclear material at nuclear fuel processing facilities, to provide a basis for improved regulations for material control and accounting systems, and to develop an assessment procedure for verifying compliance with these regulations. Early work included setting up a hierarchy of safeguard objectives and a set of measurable parameters with which systems performance to meet those objectives can be measured. Present work has focused on developing a computerized assessment procedure. We have also completed a test bed (based on a plutonium nitrate storage area) to identify and correct problems in the procedure and to show how this procedure can be used to evaluate the performance of an applicant's material control and accounting system

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

Partnering for Preschool: A Study of Center Directors in New Jersey's Mixed-Delivery Abbott Program. Research Report

Science.gov (United States)

Whitebook, Marcy; Ryan, Sharon; Kipnis, Fran; Sakai, Laura

2008-01-01

In a series of New Jersey Supreme Court decisions known as Abbott v. Burke, the 28 (now 31) urban school districts serving the state's poorest students were ordered to create systems of high-quality preschool for all three- and four-year-old children, beginning in the 1999-2000 school year. The Abbott Preschool Program now serves approximately…

Preschool Teaching Staff's Opinions on the Importance of Preschool Curricular Fields of Activities, Art Genres and Visual Arts Fields

Science.gov (United States)

Zupancic, Tomaž; Cagran, Branka; Mulej, Matjaž

2015-01-01

This article presents preschool teachers' and assistant teachers' opinions on the importance of selected fields of educational work in kindergartens. The article first highlights the importance of activities expressing artistic creativity within modern curriculums. Then, it presents an empirical study that examines the preschool teachers' and…

Factors Influencing Implementation of a Preschool-Based Physical Activity Intervention

Science.gov (United States)

Lau, Erica Y.; Saunders, Ruth P.; Beets, Michael W.; Cai, Bo; Pate, Russell R.

2017-01-01

Examining factors that influence implementation of key program components that underlie an intervention's success provides important information to inform the development of effective dissemination strategies. We examined direct and indirect effects of preschool capacity, quality of prevention support system and teacher characteristics on…

Preschool Teachers' Language Use in Sociodramatic Play

Science.gov (United States)

Meacham, Sohyun

2013-01-01

Preschool teachers' language use has been described in recent research, as preschoolers' language development is found to be an important preparation for later reading development. Based on existing research on teachers' language use in sociodramatic play, however, it is still unclear how teachers use their language specifically in sociodramatic…

A Study of Music Instruction in Preschool Education Training : Part II

OpenAIRE

丸山, 京子; Kyoko, Maruyama

2001-01-01

Last year, the author and others studied music instruction in preschool education training. In that paper, we learn what was required to become successful preschool teacher and the relationship between kindergarten children and preschool education major students. Based on the results of that study, the author has come to realize the importance of music instruction and music performance in childhood development in the preschool curriculum.

Challenges to preschool teachers in learner\\'s acquisition of English ...

African Journals Online (AJOL)

knowledge of English, are enrolled in English preschools. Preschool teachers have the demanding task of preparing these multilingual preschoolers for formal schooling in English, and, in addition, are pressurised by parents or caregivers who expect their children to be fluent in English by the time they enter primary school.

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

Science.gov (United States)

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

The Use of Video Modeling with the Picture Exchange Communication System to Increase Independent Communicative Initiations in Preschoolers with Autism and Developmental Delays

Science.gov (United States)

Cihak, David F.; Smith, Catherine C.; Cornett, Ashlee; Coleman, Mari Beth

2012-01-01

The use of video modeling (VM) procedures in conjunction with the picture exchange communication system (PECS) to increase independent communicative initiations in preschool-age students was evaluated in this study. The four participants were 3-year-old children with limited communication skills prior to the intervention. Two of the students had…

The Relationship between Listening Comprehension of Text and Sentences in Preschoolers: Specific or Mediated by Lower and Higher Level Components?

Science.gov (United States)

Florit, Elena; Roch, Maja; Levorato, M. Chiara

2013-01-01

Two studies explored the relation between listening comprehension of text and listening comprehension of sentences in preschoolers aged 4 to 5 years, 11 months. The first study analyzed this relationship taking into account the role of lower level components, namely, word knowledge and verbal working memory, as possible mediators. These components…

Energy and nutrient intake in preschool and school age Mexican children: National Nutrition Survey 1999

Directory of Open Access Journals (Sweden)

Barquera Simón

2003-01-01

Full Text Available OBJECTIVE: To estimate energy and nutrient intake and adequacy in preschool and school age Mexican children, using the National Nutrition Survey 1999 (NNS-1999. MATERIAL AND METHODS: Twenty four-h dietary recalls from pre-school (n=1 309 and school (n=2 611 children obtained from a representative sub-sample of the NNS-1999 were analyzed. Intakes and adequacies were estimated and compared across four regions, socio-economic strata, and between urban and rural areas, and indigenous vs. non-indigenous children. RESULTS: Median energy intake in pre-school children was 949 kcal and in school children 1 377 kcal, with adequacies 150% in both age groups. The North and Mexico City regions had the highest fat intake and the lowest fiber intake. Children in the South region, indigenous children, and those in the lowest socio-economic stratum had higher fiber and carbohydrate intakes and the lowest fat intake. These children also showed the highest risks of inadequacies for vitamin A, vitamin C, folate, iron, zinc and calcium. CONCLUSIONS: Mexico is experiencing a nutrition transition with internal inequalities across regions and socio-economic strata. Food policy must account for these differences in order to optimize resources directed at social programs.

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

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

Continuous Improvement in State Funded Preschool Programs

Science.gov (United States)

Jackson, Sarah L.

2012-01-01

State funded preschool programs were constantly faced with the need to change in order to address internal and external demands. As programs engaged in efforts towards change, minimal research was available on how to support continuous improvement efforts within the context unique to state funded preschool programs. Guidance available had…

Preschool Teachers' Use of ICTs: Towards a Typology of Practice

Science.gov (United States)

Masoumi, Davoud

2015-01-01

This study aimed to identify the ways in which information and communication technologies (ICT) are integrated in three preschools in south-western Sweden. The case study involved observations of and interviews with preschool teachers. The findings support claims that ICT can enhance preschool practices by providing a variety of complementary…

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)

The status of preschool teachers in two municipalities following the economic collapse

Directory of Open Access Journals (Sweden)

Laufey Axelsdóttir

2014-06-01

Full Text Available This feminist study examines the working conditions of preschool teachers, a female dominated occupation, in two municipalities in Iceland and asks, in light of government policy, if and then how the municipalities facilitate preschool teachers professionalism following the 2008 bank collapse. Weber´s (2001 theoretical framework is applied to explore the professional status of the preschools and the impact of local government on preschool teachers’ position. Qualitative methods were used and data was gathered in 2011 and 2012. Thirteen interviews were conducted with women and men in two preschools and the schools administrative environment. Preschool teachers employed in management and non-management positions as well as assistants were interviewed. The study’s results show that financial cutbacks in local government affect preschool teachers and assistants and thus the position of women in the labour market by preserving their subordination. Furthermore, preschool children seem to be affected by the cutbacks which possibly have negative consequences on their well-being. Reforms and developments of the preschool teachers education seem to be met with considerable opposition from local government and more emphasis is placed on operational costs rather than strengthening the preschool teachers in their role as professionals. The results thus point to a gap between government policy and the municipalities’ local version of that same policy.

Using the theory of planned behavior to understand caregivers' intention to serve sugar-sweetened beverages to non-Hispanic black preschoolers.

Science.gov (United States)

Tipton, Julia A

2014-01-01

The purpose of this correlational study was to determine the ability the Theory of Planned Behavior (TPB) to explain caregivers' intention to serve sugar-sweetened beverages to non-Hispanic black preschoolers. A sample of 165 caregivers of non-Hispanic black children preschoolers completed a written questionnaire. Multiple regression with path analysis confirmed the relationships of attitude and subjective norm, but not perceived behavioral control (PBC),with intention. After removing PBC, the model accounted for 45.1% of variance in intention. Nurses and other health care professionals can use these findings to tailor behaviorally-based obesity prevention programs at the individual, family, and community-based levels. Copyright © 2014 Elsevier Inc. All rights reserved.

Preschool Teachers' Level of Attitudes toward Early Mathematics Education

OpenAIRE

Çelik, Meryem

2017-01-01

Purpose of this study isexamining the preschool teachers' level of attitudes toward early mathseducation and correlation between these levels and various variables.“Preschool Teachers' Attitudes towards Early Childhood Math AssessmentInstrument" is applied to 60 teachers who were pre-school teachers in 2013and formed the sample of this study. As a result of these analysis, it has beenprecipitated that teachers' level of attitudes toward early maths education isgood. Meanin...

Neck Circumference to Assess Obesity in Preschool Children.

Science.gov (United States)

Kondolot, Meda; Horoz, Duygu; Poyrazoğlu, Serpil; Borlu, Arda; Öztürk, Ahmet; Kurtoğlu, Selim; Mazıcıoğlu, Mümtaz M

2017-03-01

Limited information is available about the use of neck circumference (NC) to assess obesity in preschool children. This study aims to provide NC percentiles and determine the cut-off levels of NC as a measure to assess obesity in preschool children. The data were obtained from the Anthropometry of Turkish Children aged 0-6 years (ATCA-06) study database. A total of 21 family health centers were chosen and children aged 2-6 years old from all socioeconomic levels were randomly selected from the lists of district midwives; 1766 children (874 male and 892 female; 88.3% of sample size) were included in the study. The smoothed centile curves of NC were constructed by the LMS method. Receiver operating characteristic (ROC) analysis was performed to calculate cut-off points for NC using body mass index ≥95 th percentile. Mean NC was greater in males than females. Cut-off values for obesity were found to be statistically significant in both genders other than 3 years old boys. The NC percentiles of Turkish preschool children were slightly greater than those of other European preschool children in both genders. This difference disappeared around the adiposity rebound period. The 97th percentile values for Turkish preschool children continue to be greater in both genders. NC may be useful to define obesity in preschool children. Since ethnic and various other factors may have a role in incidence of obesity, local reference data are important in assessment of obesity.

The upgrade of nuclear material accounting system at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo

2010-01-01

The agreement between the government of Republic Of Korea (ROK) and the IAEA for the application of safeguards was signed and entered into force in 1975. The Additional Protocol (AP) to the Safeguards Agreement between the ROK and the IAEA was signed in 1999 and entered into force on 19 February 2004. Also, Implementation of Integrated Safeguards (IS) was started on 1 July, 2008 after a draw of the broader conclusion. The IAEA provides 2 hours notification for Random Interim Inspection (RII) under IS. For RII, the facility has to prepare the inspection documents in a short time. Therefore, KAERI (Korea Atomic Energy Research Institute) developed a new computerized nuclear material accounting system named KASIS (KAERI Safeguards Information treatment System) to treat the data by on-line for RII. For the efficient IS implementation, KAERI has a plan to upgrade the system to reflect the accounting approaches or reporting procedure according to facility characteristic. This paper describes the upgrade of the nuclear material accounting system and the efforts to reduce the burden of the facility operators

Science and mathematics teaching through local games in preschools of Botswana

Directory of Open Access Journals (Sweden)

Kabita Bose

2016-11-01

Full Text Available This article presents a study regarding preschool teachers’ skills and competencies in teaching science and mathematics. The aim of the project was twofold; one to find out the preschool teachers’ knowledge about mathematics and science concepts and then to develop support material to empower them with skills and competencies to teach these concepts in preschools. A qualitative approach was adopted, and a case study method was used. Data were collected through two workshops and focus group discussions with preschool teachers. The study revealed that the preschool teachers had content knowledge, but lacked pedagogical knowledge that is crucial in teaching of preschool children, and they provided science and mathematics experiences in preschools scarcely. A resource book of 33 local games and rhymes thus was developed as a support material to empower the teachers with skills and competencies to use play to teach science and mathematics in preschools. The resource book developed consists of 33 local games/rhymes and is packaged with the games’ illustrations, steps and rules followed in the games, science and mathematics concepts and competencies that could be taught to children, along with probing questions that would help in teaching of science and mathematics concepts to children.

Principle of accrual and compliance of income and expenses in accounting system

Directory of Open Access Journals (Sweden)

V.V. Travin

2017-12-01

Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Science.gov (United States)

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... preparation, and financial management reporting systems through a revision of their management plan. (c...

Assessing fears of preschool children with nighttime fears by a parent version of the fear survey schedule for preschool children.

Science.gov (United States)

Kushnir, Jonathan; Gothelf, Doron; Sadeh, Avi

2015-01-01

Although excessive fears are common in preschool children, validated assessment tools for this age are lacking. Our aim was to modify and provide preliminary evidence of the utility of a preschoolers' fear screening tool, a parent-reported Fear Survey Schedule for Preschool Children (FSS-PC). 109 Israeli preschool children (aged 4-6 years) with chronic night time fears (NF) and 30 healthy children (controls) participated. The FSS-PC analysis included: 1) internal reliability, 2) correlations between FSS-PC scores and Child Behavior Checklist (CBCL) measures, 3) differences between NF and a comparison sample of FSS-PC scores, and 4) FSS-PC sensitivity in detecting change in NF following an intervention for NF. There were low-to-medium positive correlations between the FSS-PC scores and several internalizing scales of the CBCL measures. FSS-PC scores in the NF group were significantly higher than the control children's score. FSS-PC scores had adequate internal reliability and were also sensitive for detecting significant changes in fear levels following behavioral interventions. Unique cultural and environmental circumstances and specific study group. This new version of the FSS-PC may provide clinicians with a novel and useful screening tool for early assessment of fear- and anxiety-related phenomena of preschool children.

The role of parent psychopathology in the development of preschool children with behavior problems.

Science.gov (United States)

Breaux, Rosanna P; Harvey, Elizabeth A; Lugo-Candelas, Claudia I

2014-01-01

The present study examined associations between early parental self-reported psychopathology symptoms and the later behavioral, emotional, and social functioning of preschool children with behavior problems. Mothers and fathers of preschoolers with behavior problems (N = 132; 55 girls, 77 boys) completed parent psychopathology questionnaires when children were 3 years old and completed measures of children's externalizing, internalizing, and social problems annually from age 3 to age 6. The sample included 61% European American, 16% Latino (predominantly Puerto Rican), 10% African American, and 13% multiethnic children. Every dimension of mothers' and fathers' psychopathology symptoms when children were 3 years old was associated with their own reports of children's externalizing and internalizing problems 3 years later. Several dimensions of maternal psychopathology symptoms at age 3 were associated with mother-reported social skills 3 years later. However, the relation between many dimensions of psychopathology symptoms and child outcome appears to be accounted for by co-occurring psychopathology symptoms. Only maternal attention-deficit hyperactivity disorder (ADHD) and Cluster A symptoms, and paternal ADHD and depression/anxiety symptoms emerged as unique predictors of child functioning. These findings suggest that most types of mothers' and fathers' self-reported psychopathology symptoms may play a role in the prognosis of behavioral, social, and emotional outcomes of preschoolers with behavior problems, but that co-occurring symptoms need to be considered.

The Financial Accounting Model from a System Dynamics' Perspective

OpenAIRE

Melse, Eric

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...

The High/Scope Perry Preschool Study: A Case Study in Random Assignment.

Science.gov (United States)

Schweinhart, Lawrence J.

2000-01-01

Studied the long-term benefits of preschool programs for young children living in poverty in the High/Scope Perry Preschool Study, which examined the lives of 123 African Americans randomly divided into a preschool treatment group and a no-preschool comparison group. Cost-benefit analyses of data on these students to age 27 show beneficial effects…

The Importance of Music in Preschool Education

Science.gov (United States)

Ehrlin, Anna; Gustavsson, Hans-Olof

2015-01-01

At a few universities in Sweden students can chose a preschool teacher education programme with a music profile. At one of these universities, a study was undertaken that aimed to explore student teachers' understanding of self as musician, their future professional role as a preschool teacher and how the education equips for that. Sixteen…

Characteristics of Preschoolers with Lower Perceived Competence

Science.gov (United States)

Coplan, Robert J.; Findlay, Leanne C.; Nelson, Larry J.

2004-01-01

The goal of the present study was to identify preschool children with "age-inappropriate" less positive self-perceptions, and to explore their parental and peer relationships as compared to their classmates with "age normal" self-perceptions. Participants were n = 127 preschool children ([M.sub.age] = 54.98 mos., SD = 8.21). Data were collected…

Age Specifics of Cognitive Activity Development in Preschool Age

OpenAIRE

Klopotova E.E.; Samkova I.A.

2017-01-01

This paper present results of the research on the specifics of cognitive activity development in preschool children. The hypothesis tested was that content and dynamic components of cognitive activity reveal themselves in a different way depending on the stage of preschool childhood. The authors reviewed the diagnostic tools suitable for studying cognitive activity in preschoolers and selected the techniques. The research proved that content and dynamic components of cognitive activity have t...

Augmented Reality: Daily Prayers for Preschooler Student

Directory of Open Access Journals (Sweden)

Hendra Pradibta

2018-01-01

Full Text Available Education is one of the aspects that many synthesized with technology. Yet, this is contrary to the fact that where most of the learning materials are still based on text. This research aims to develop an alternative learning media by implementing Augmented Reality Technology for Preschooler students. Augmented Reality (AR is an application that can combine the virtual object as text, pictures and animation into the real world. Development of Augmented Reality application uses Web Aurasma Based Studio, with learning materials of daily prayer for preschool student. The development of the characters and the animations were using Adobe Illustrator and Adobe After Effects. The results of the study showed that technology Augmented Reality can be used as an alternative learning media especially in the learning process in Preschool Al Furqon. This is because the content Augmented Reality in the form of animation can gives more understanding and attention for preschool student to follow the learning process

Science and Mathematics Teaching Efficacy Beliefs of Pre-School Teachers

Science.gov (United States)

Aydogdu, Bülent; Peker, Murat

2016-01-01

The aim of this research was to examine science and mathematics teaching efficacy beliefs of pre-school teachers in terms of some variables. The sample of the study was comprised of 191 pre-school teachers working in a city in Aegean Region of Turkey. Since it attempted to define self-efficacy beliefs of pre-school teachers toward science and…

Outline of a computerized nuclear material accounting system applicable to nuclear power reactors

International Nuclear Information System (INIS)

Handshuh, J.W.

1975-01-01

A computerized nuclear material accounting system is described which enables a utility to account for its material throughout the entire fuel cycle. From input of transactions, the system records and reports inventories and transactions by accounts which the user may establish for discrete locations, item control areas, further subdivisions, and material types. Account numbers are designed so that accounts and records are automatically sorted in the order desired. The system also generates the Material Status Reports for the Nuclear Regulatory Commission

Cerebral Palsy Checklist: Babies & Preschoolers (Birth to age 5)

Science.gov (United States)

... Staying Safe Videos for Educators Search English Español Cerebral Palsy Checklist: Babies & Preschoolers KidsHealth / For Parents / Cerebral Palsy Checklist: Babies & Preschoolers What's in this article? Step ...

Punishment Insensitivity and Impaired Reinforcement Learning in Preschoolers

Science.gov (United States)

Briggs-Gowan, Margaret J.; Nichols, Sara R.; Voss, Joel; Zobel, Elvira; Carter, Alice S.; McCarthy, Kimberly J.; Pine, Daniel S.; Blair, James; Wakschlag, Lauren S.

2014-01-01

Background: Youth and adults with psychopathic traits display disrupted reinforcement learning. Advances in measurement now enable examination of this association in preschoolers. The current study examines relations between reinforcement learning in preschoolers and parent ratings of reduced responsiveness to socialization, conceptualized as a…

ADHD in Preschool: Approaches and Teacher Training

Science.gov (United States)

Singh, Ajay; Squires, Jane

2014-01-01

Due to the prevalence of ADHD, there is a need for early intervention at the preschool level to improve children's chance of academic success in later years. Yet few preschool teachers are trained to meet the challenges children with ADHD present. This paper gives a rationale and curriculum for teacher training in ADHD, with an emphasis on Social…

Research of Fears of Preschool Age Children

Science.gov (United States)

Konkabayeva, Aiman E.; Dakhbay, Beybitkhan D.; Oleksyuk, Z?ryana Ya.; Tykezhanova, Gulmira M.; Alshynbekova, Gulnaziya K.; Starikova, Anna Ye.

2016-01-01

One of the symptoms of neurosis at preschool age children is fear. In our opinion, research in this area will help to solve a number of problems of children of preschool age, including difficulties of acceptance on themselves in the new social roles in relation from kindergarten transition to school adjustment problems and a number of other…

Integrating nutrition and early child-development interventions among infants and preschoolers in rural India.

Science.gov (United States)

Fernandez-Rao, Sylvia; Hurley, Kristen M; Nair, Krishnapillai Madhavan; Balakrishna, Nagalla; Radhakrishna, Kankipati V; Ravinder, Punjal; Tilton, Nicholas; Harding, Kimberly B; Reinhart, Greg A; Black, Maureen M

2014-01-01

This article describes the development, design, and implementation of an integrated randomized double-masked placebo-controlled trial (Project Grow Smart) that examines how home/preschool fortification with multiple micronutrient powder (MNP) combined with an early child-development intervention affects child development, growth, and micronutrient status among infants and preschoolers in rural India. The 1-year trial has an infant phase (enrollment age: 6-12 months) and a preschool phase (enrollment age: 36-48 months). Infants are individually randomized into one of four groups: placebo, placebo plus early learning, MNP alone, and MNP plus early learning (integrated intervention), conducted through home visits. The preschool phase is a cluster-randomized trial conducted in Anganwadi centers (AWCs), government-run preschools sponsored by the Integrated Child Development System of India. AWCs are randomized into MNP or placebo, with the MNP or placebo mixed into the children's food. The evaluation examines whether the effects of the MNP intervention vary by the quality of the early learning opportunities and communication within the AWCs. Study outcomes include child development, growth, and micronutrient status. Lessons learned during the development, design, and implementation of the integrated trial can be used to guide large-scale policy and programs designed to promote the developmental, educational, and economic potential of children in developing countries. © 2013 New York Academy of Sciences.

The State of Preschool 2012: State Preschool Yearbook. Executive Summary

Science.gov (United States)

Barnett, W. Steven; Carolan, Megan E.; Fitzgerald, Jen; Squires, James H.

2012-01-01

The 2012 "State Preschool Yearbook" profiles state-funded prekindergarten programs in the United States. The "Yearbook" compares each state program's standards against a checklist of 10 research-based quality standards benchmarks. Although the benchmarks against which the National Institute for Early Education Research (NIEER)…

Understanding Barriers and Solutions Affecting Preschool Attendance in Low-Income Families

Science.gov (United States)

Susman-Stillman, Amy; Englund, Michelle M.; Storm, Karen J.; Bailey, Ann E.

2018-01-01

Preschool attendance problems negatively impact children's school readiness skills and future school attendance. Parents are critical to preschoolers' attendance. This study explored parental barriers and solutions to preschool attendance in low-income families. School-district administrative data from a racially/ethnically diverse sample of…

Influence of preschool-teacher-efficacy, social skills and work satisfaction on mental health

OpenAIRE

前田, 直樹; 金丸, 靖代; 畑田, 惣一郎; マエダ, ナオキ; カネマル, ヤスヨ; ハタダ, ソウイチロウ; Naoki, MAEDA; Yasuyo, KANEMARU; Soichiro, HATADA

2009-01-01

The purpose of the present study was to investigate preschool teacher's mental health and to examine the influence of preschool-teacher-efficacy, social skills and work satisfaction on their mental health. One hundred preschool teachers (8 males, 92 females) were administered a questionnaire including preschool teacher-efficacy scale, Kiss-18, work satisfaction scale and BDI-II. With regard to the situation of mental health, preschool teachers scored slightly lower than the general level. Pas...

Para Candidatos en Programas de Centros de Cuidado y Educacion Infantil con Ninos de Edad Pre-escolar: Asociado en Desarrollo Infantil Sistema de Evaluacion y Normas de Competencia CDA (Preschool Caregivers in Center-Based Programs: The Child Development Associate Assessment System and Competency Standards).

Science.gov (United States)

Council for Early Childhood Professional Recognition, Washington, DC.

This Spanish-language booklet outlines the requirements of the Child Development Associate (CDA) credential for preschool teachers or caregivers who work in center-based preschool day care programs. Part 1 provides an overview of the CDA credentialing system and the various options, settings, standards, and stages of the CDA assessment system.…

Preschool Children's Conceptions of Moral and Social Rules.

Science.gov (United States)

Smetana, Judith G.

1981-01-01

Examined preschool children's conceptions of moral and conventional rules. Children judged the seriousness, rule contingency, rule relativism, and amount of deserved punishment for 10 depicted moral and conventional preschool transgressions. Constant across ages and sexes, children evaluated moral transgressions as more serious offenses and more…

Gifted Education in Preschool: Perceived Barriers and Benefits of Program Development

Science.gov (United States)

Kettler, Todd; Oveross, Mattie E.; Bishop, James C.

2017-01-01

Substantial evidence supports the benefits of quality preschool education for children of all levels and backgrounds. However, early childhood gifted education services rarely exist in preschool centers. This study included 263 preschool centers representing geographic diversity in a southern state in the United States. Narrative data were…

The development of nuclear material accountability system - software user's manual

Energy Technology Data Exchange (ETDEWEB)

Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo

1999-07-01

We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig.

Promoting mental health in Swedish preschool-teacher views.

Science.gov (United States)

Isaksson, Pernilla; Marklund, Bertil; Haraldsson, Katarina

2017-02-01

The promotion of childhood mental health is an important investment for the future. Many young children spend a large amount of time in preschool, which have unique opportunities to promote mental health at an early stage. The aim of this study was to illuminate teachers’ views of what they do in ordinary work to promote mental health among preschool children. This qualitative study had a descriptive and exploratory design and qualitative content analysis was utilized. Six focus group interviews with preschool teachers, concerning families from different cultural, geographical and socioeconomic backgrounds, were conducted in a county in the southwest of Sweden. Both manifest and latent content appeared. Three categories, ‘structured world’, ‘pleasant climate’ and ‘affirming the child’ and 10 subcategories emerged. The latent content of these categories is described under the theme ‘creating an atmosphere where each child can flourish in harmony with their environment’. The results show teachers different working approaches with mental health in preschool and together with previous research these results can provide a basis of knowledge for preschool teachers and inspire them to develop and maintain their health-promoting work. In future studies it should be particularly interesting to investigate how the promotive way to work can be transferred to strengthen mental health throughout the school years.

[Protocols Related to Food Allergies and Intolerances in Preschools in Reykjavik, Iceland].

Science.gov (United States)

Thrastardottir, Adalheidur Ran; Thordardottir, Frida Run; Torfadottir, Johanna

2018-01-01

The aim of the study was to explore prevalence of food allergies and intolerances among children in preschools in Reykjavik, Iceland. Also, to investigate how well preschools maintain a safe environment for children with food allergies. In 2014, a questionnaire designed specifically for this study, was sent to 65 preschools. Forty-nine participated (75%) representing a total of 4225 children. Prevalence of food allergy and intolerance was determined based on medical certificates from physi-cians delivered to the preschools. Descriptive statistics were used to assess whether there were protocols related to food allergy, and if there was a difference between schools based on staff's education and number of children. The prevalence of documented food allergies/intolerances in children aged 2-6 years was 5%, 1% had severe allergy and 1% had multiple food allergies. Lactose intolerance was most frequent (2%), then milk allergy (2%) and egg allergy (1%). Only 41% preschools had a protocol that was activated if food with an allergen was accidentally given. Moreover, only 55% of preschools with children with severe -allergy reported all of their staff to have knowledge of symptoms related to anaphylaxis and only 64% were trained to respond to an anaphylactic shock. The education of preschool principals, kitchen employees and number of children in preschool were not related to having an active protocol at site. Prevalence of food allergy and intolerance was 5% in preschools in Reykjavik. Strategy for an active protocol related to food allergy was lacking in 59% of pre-schools.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Calibration and comparison of accelerometer cut points in preschool children.

Science.gov (United States)

van Cauwenberghe, Eveline; Labarque, Valery; Trost, Stewart G; de Bourdeaudhuij, Ilse; Cardon, Greet

2011-06-01

The present study aimed to develop accelerometer cut points to classify physical activities (PA) by intensity in preschoolers and to investigate discrepancies in PA levels when applying various accelerometer cut points. To calibrate the accelerometer, 18 preschoolers (5.8 ± 0.4 years) performed eleven structured activities and one free play session while wearing a GT1M ActiGraph accelerometer using 15 s epochs. The structured activities were chosen based on the direct observation system Children's Activity Rating Scale (CARS) while the criterion measure of PA intensity during free play was provided using a second-by-second observation protocol (modified CARS). Receiver Operating Characteristic (ROC) curve analyses were used to determine the accelerometer cut points. To examine the classification differences, accelerometer data of four consecutive days from 114 preschoolers (5.5 ± 0.3 years) were classified by intensity according to previously published and the newly developed accelerometer cut points. Differences in predicted PA levels were evaluated using repeated measures ANOVA and Chi Square test. Cut points were identified at 373 counts/15 s for light (sensitivity: 86%; specificity: 91%; Area under ROC curve: 0.95), 585 counts/15 s for moderate (87%; 82%; 0.91) and 881 counts/15 s for vigorous PA (88%; 91%; 0.94). Further, applying various accelerometer cut points to the same data resulted in statistically and biologically significant differences in PA. Accelerometer cut points were developed with good discriminatory power for differentiating between PA levels in preschoolers and the choice of accelerometer cut points can result in large discrepancies.

Characterizing dinner meals served and consumed by low-income preschool children.

Science.gov (United States)

Nicklas, Theresa A; O'Neil, Carol E; Stuff, Janice E; Hughes, Sheryl O; Liu, Yan

2012-12-01

A dinner meal is consumed by approximately 95% of preschool children, yet few studies have characterized the dinner meal within a broader environmental context. The primary goal of this study was to identify the average quantities of foods served and consumed at the dinner meal by preschool children. A secondary goal was to look at factors that influenced the total amounts of food and energy consumed among preschoolers at the dinner meal. Food intake at a family dinner meal was measured using digital photography in African-American and Hispanic-American preschool children (n = 231). Pictorial records were converted to gram and energy estimates of food served and consumed; grams were converted to kilocalories for each food using Nutrition Data System for Research (NDSR) nutritional software. Foods were categorized by groups/subgroups. Comparison of means and coefficient of variation was examined overall and by food groups for food grams (and energy) served, consumed, and wasted. The relationship of mother/child characteristics to amounts served and consumed were analyzed by regression and analysis of variance (ANOVA). Plate waste was high; 30% of the foods served to the child at the dinner meal were not consumed. The amounts of food and beverage served and consumed varied within and among the food groups studied. The proportion of children served a major food group at the dinner meal varied considerably: 44% fruit/juice, 97% vegetables, 99% grains, 97% meats, 74% dairy, 66% sweetened beverages, 92% fat and oils, and 40% sweets and sugars. The amount of food served was positively associated with the amount consumed (p dinner meal was positively associated with energy intake consumed (p < 0.0001). Plate waste and variation in amounts served and consumed was substantial. The amount of food served was positively associated with the amount of food consumed by preschool children.

Professional Development Needs of Directors Leading in a Mixed Service Delivery Preschool System

Science.gov (United States)

Ryan, Sharon; Whitebook, Marcy; Kipnis, Fran; Sakai, Laura

2011-01-01

This paper reports on an interview study with directors of Head Start and child care programs who are collaborating with local education authorities to provide publicly funded preschool in New Jersey, USA. A standardized interview protocol was utilized with 98 directors chosen to represent a range of center types from across the three main regions…

Play or hard work: unpacking well-being at preschool.

Science.gov (United States)

Kennedy-Behr, A; Rodger, S; Mickan, S

2015-03-01

Well-being or quality of life is thought to give a more accurate picture of the impact a condition has on day-to-day functioning than traditional outcome measures. This study sought to examine the relationship between engagement in play and well-being for preschool children with and without developmental coordination disorder (DCD). A quasi-experimental design was used with two independent groups of preschool children aged 4-6 years with (n=32) and without (n=31) probable DCD. Play skills were assessed using the Play Observation Scale based on 30min of videotape of free-play at preschool. Well-being was assessed using a parent-proxy version of the Revised Children Quality of Life Questionnaire (KINDL(R)). Spearman rho correlations were performed to examine the relationship between play and well-being. Well-being at preschool was significantly lower for the children in the DCD group however overall well-being was not significantly different. Engagement in type of social play (solitary, parallel or group) was found to predict well-being for the typically developing children. For the children with DCD, engagement in group play was not associated with well-being. An explanation for this difference may be that children with DCD may not experience free-play at preschool as "play" but rather as hard work. Further research is needed to determine why children with DCD experience lower well-being at preschool than their peers and to investigate children's perceptions of free-play. This may enable teachers and therapists to better support children with DCD in the preschool environment. Copyright © 2014 Elsevier Ltd. All rights reserved.

Nutrition Knowledge Assessment of Preschool Children

OpenAIRE

Plum, Jane Meacham Jr.

1997-01-01

A game with food and nutrition related pictures was developed to provide an opportunity for a classroom teacher to interview preschool children for assessment of nutrition knowledge concepts. Specifically, knowledge of vegetable concepts which included identification of the food, the food group, the source, preparation methods and use by the body was measured. The assessment was administered to five groups of children (ages two and one-half to five years) in preschools and child care center...

Social-cognitive processes in preschoolers' selective trust: three cultures compared.

Science.gov (United States)

Lucas, Amanda J; Lewis, Charlie; Pala, F Cansu; Wong, Katie; Berridge, Damon

2013-03-01

Research on preschoolers' selective learning has mostly been conducted in English-speaking countries. We compared the performance of Turkish preschoolers (who are exposed to a language with evidential markers), Chinese preschoolers (known to be advanced in executive skills), and English preschoolers on an extended selective trust task (N = 144). We also measured children's executive function skills and their ability to attribute false belief. Overall we found a Turkish (rather than a Chinese) advantage in selective trust and a relationship between selective trust and false belief (rather than executive function). This is the 1st evidence that exposure to a language that obliges speakers to state the sources of their knowledge may sensitize preschoolers to informant reliability. It is also the first demonstration of an association between false belief and selective trust. Together these findings suggest that effective selective learning may progress alongside children's developing capacity to assess the knowledge of others.

Pre-School Education in Morocco and Algeria

Science.gov (United States)

Bouzoubaa, Khadija; Benghabrit-Remaoun, Nouria

2004-01-01

This article is an analysis of the current state of early childhood care in the Maghreb, in particular in Morocco and Algeria, where the pre-schooling rate for 5-year-olds is on the increase. Extending pre-school infrastructures and the need to create unified curricula have been among the most urgent questions to be tackled over the last decade in…

Creative Potential and Conceptual Tempo in Preschool Children.

Science.gov (United States)

Broberg, Gayle Christensen; Moran, James D., III

1988-01-01

Individual stylistic variations of creative potential and conceptual tempo were investigated in 61 preschool children. No differences between reflective and impulsive preschoolers were found on the ideational fluency measure. Conceptual tempo scores revealed greater originality scores for the fast/accurate and slow/inaccurate groups compared to…

Managerial accounting in the system of payments with enterprise buyers

Directory of Open Access Journals (Sweden)

Tsegel'nik N.I.

2017-12-01

Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.

Problems of computerization in the brunch of preschool education

Directory of Open Access Journals (Sweden)

Podolyaka А.Е.

2010-04-01

Full Text Available The use of computer technologies was probed in preschool education. 27 pedagogical workers of child's preschool establishments took part in research. The differentiated approach is rotined in the selection of facilities of physical education of children of preschool age. The basic requirements are selected to the computer programs. Found out disparity between enhanceable demand on the computer programs and their introduction in an educational educate process. Multilevel classification and sequence is set in the selection of mobile games.

Near real-time accountability system at the Oak Ridge Y-12 Plant

International Nuclear Information System (INIS)

Combs, S.W.

1985-05-01

The Oak Ridge Y-12 Plant maintains a nuclear materials control and accountability system on a computerized network identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). This near real-time system was initiated in 1976 and brought on line as the offical accountability system at Y-12 in April 1982. The system was designed to assist in the detection of diversion of special nuclear material and to provide timely and accurate accountability data for both routine and emergency inventory activities. In the approximately two and one-half years of on-line operation, the system has functioned quite satisfactorily in response to both routine and non-routine situations. The system remains dynamic in the sense that it is still being modified and upgraded to improve its response capability to the ever-evolving set of safeguards scenarios. This paper will discuss the development, operation, and future of the DYMCAS. 4 refs

Towards a new system of accounting of nuclear material

International Nuclear Information System (INIS)

Maceiras, Elena; Fernandez Moreno, Sonia; Castro, Laura B.; Saavedra, Analia D.; Mairal, M.L.; Valentino, Lucia I.; Vicens, Hugo E.; Llacer, Carlos D.

1999-01-01

The Nuclear Regulatory Authority (NRA) of Argentina has, among other functions, to ensure the fulfilment of national nuclear regulatory standards and all international safeguards commitments assumed by Argentina, particularly those related to the accounting and control of nuclear materials. To fulfil this responsibility, national inspections and audits of the operator's accounting and measurement systems are carried out, generating a great deal of data to be processed and evaluated. To manage this information in an efficient way, the RNA has implemented a control system composed by three database: SCMN, SIS and SOP, which interact amongst them. The objectives and functions of this integrated system and the achieved results to date are described in the present paper. (author)

Learning craft skills. Exploring preschoolers' craft making process

Directory of Open Access Journals (Sweden)

Virpi Yliverronen

2016-06-01

Full Text Available The aim of this study was to explore a preschooler craft-making process in which 18 preschool novices cut pieces for fabric bags and designed and printed patterns to decorate the bags. Through the task, children were familiarised with a small-scale holistic craft process. The intention was to determine how preschoolers perceived, verbalised and interpreted the craft-making process and how children used bodily expressions when explaining a learned craft skill. The present study relies on the videographic method: two preschool groups’ stamp printing activities were recorded, and each child was interviewed individually. Children’s embodied expressions were particularly in focus in video analysis. The results reveal that all the children were able to sufficiently explain the making phase, however, some children compensated for missing words using bodily and facial expressions and gestures when talking about making. The results showed that children worked logically, and the skill learning phases of perceiving, making, and interpretation were revealed from their learning.

Computerized real-time materials accountability system for safeguards material control

International Nuclear Information System (INIS)

Spencer, W.F.; Affel, R.G.; Austin, H.C.; Nichols, J.P.; Stoutt, B.H.; Wachter, J.W.

1975-01-01

A real-time, computer-based system is described which provides safeguards material control at the Oak Ridge National Laboratory. Originally installed in 1972 to provide computerized real-time fissile materials accountability for criticality control purposes, the system has been expanded to provide accountability of all source and nuclear materials (SNM) and to utilize the on-line inventory files in support of the Laboratory physical protection and surveillance procedures. (auth)

Healthy Start: a comprehensive health education program for preschool children.

Science.gov (United States)

Williams, C L; Squillace, M M; Bollella, M C; Brotanek, J; Campanaro, L; D'Agostino, C; Pfau, J; Sprance, L; Strobino, B A; Spark, A; Boccio, L

1998-01-01

Healthy Start is a 3-year demonstration and education research project designed to evaluate the effectiveness of a multidimensional cardiovascular (CV) risk reduction intervention in preschool centers over a 3-year period of time. Two primary interventions are employed. The first is the preschool food service intervention program designed to reduce the total fat in preschool meals and snacks to less than 30% of calories and reduce the saturated fat to less than 10% of calories. The second major intervention is a comprehensive preschool health education curriculum, focused heavily on nutrition. Effectiveness of the intervention will be determined through evaluation of changes in dietary intake of preschool children at school meals and snacks, especially with respect to intake of total and saturated fat. Evaluation of the education component will include assessment of program implementation by teachers, assessment of changes in nutrition knowledge by preschool children, and assessment of changes in home meals that children consume (total and saturated fat content). Blood cholesterol will be evaluated semiannually to evaluate changes that may be due to modification of dietary intake. Growth and body fatness will also be assessed. While substantial efforts have targeted CV risk reduction and health education for elementary school children, similar efforts aimed at preschool children have been lacking. The rationale for beginning CV risk reduction programs for preschool children is based upon the premise that risk factors for heart disease are prevalent by 3 years of age and tend to track over time, most commonly hypercholesterolemia and obesity, both related to nutrition. Since the behavioral antecedents for nutritional risk factors begin to be established very early in life, it is important to develop and evaluate new educational initiatives such as Healthy Start, aimed at the primary prevention of cardiovascular risk factors in preschool children. The purpose of this

Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

Energy Technology Data Exchange (ETDEWEB)

Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

2001-07-01

During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered

Dietary patterns and nutritional status of pre-school children in Nairobi

African Journals Online (AJOL)

Objective: To determine the dietary patterns and nutritional status of pre-school children in Nairobi, Kenya. Design: A cross-sectional study. Setting: Pre-schools in Nairobi, Kenya. Subjects: Three hundred and four pre-school children (149 males and 155 females) aged three to five years were assessed. Results: About 96% ...

Computer Education and Computer Use by Preschool Educators

Science.gov (United States)

Towns, Bernadette

2010-01-01

Researchers have found that teachers seldom use computers in the preschool classroom. However, little research has examined why preschool teachers elect not to use computers. This case study focused on identifying whether community colleges that prepare teachers for early childhood education include in their curriculum how teachers can effectively…

Supporting Preschool Teachers' Vocabulary Instruction during Storybook Reading

Science.gov (United States)

Blamey, Katrin L.; Beauchat, Katherine A.; Sweetman, Heidi

2012-01-01

Preschool educators represent a unique population for which to design professional development; as a result, innovative professional development models are necessary. The purpose of this study was to examine the effects of training preschool teachers to use a Shared Reading Innovation Configuration (IC) tool on their planning, implementation, and…

Fundamental movement skills among Australian preschool children.

Science.gov (United States)

Hardy, Louise L; King, Lesley; Farrell, Louise; Macniven, Rona; Howlett, Sarah

2010-09-01

Early childhood is a critical period for the development of fundamental movement skills (FMS). Children who do not master FMS are more likely to experience failure in the motor domain and less likely to participate in sport and games during childhood and adolescence. Studies among primary school aged children report low levels of FMS mastery indicating the need to implement FMS programs during the preschool years. Cross-sectional study of 425 children attending preschools in the Sydney, Australia in 2008. FMS were assessed using the Test of Gross Motor Development-2 including locomotor (run, gallop, hop, horizontal jump) and object control (strike, catch, kick overhand throw) skills. Data were analysed using linear regression and chi-squared analyses. Total locomotor score was higher among girls compared with boys (pskills and boys had higher mastery of object control skills. These findings highlight the need to provide structured opportunities which facilitate children's acquisition of FMS, which may include providing gender separated games, equipment and spaces. That mastery of FMS is low in primary school children indicates the importance of early intervention programs in preschools. Preschools and child care centers hold promise as a key setting for implementing FMS programs.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

OpenAIRE

Elsukova Tatiana Vasilevna

2014-01-01

This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

A longitudinal study of air contaminants in a newly built preschool. [Sweden

Energy Technology Data Exchange (ETDEWEB)

Berglund, B. (Univ. of Stockholm, Sweden); Johansson, I.; Lindvall, T.

1982-01-01

The air quality in a newly built preschool was investigated in a longitudinal study. Typical air contaminants emanating from building materials were determined, their variation over time (0-18 months) was measured, and the influence of the ventilation system (81%-91% recirculation of return air) on contaminant concentrations was studied. Volatile organic compounds were sampled by adsorption on porous polymer, analysed by a GC/FID system, and identified by MS. A spatial build-up in concentration (ppb or ..mu..g/m/sup 3/ levels) is evident for all the organic compounds, as well as for CO/sub 2/, from the outdoor air, through the ventilation system, and through the rooms to the exhaust air. The longitudinal comparison over time shows that all the organic compounds decline in concentration mainly within the first 6 months of occupancy: 1-buttanol 4-14 times, toluene and pentanal + hexanal 2-4 times, while formaldehyde remained at a constant low level of 90 ppb (110 ..mu..g/m/sup 3/). It is difficult to believe that the problems of poor air quality in 100 preschools in Stockholm are caused by the organic compounds alone unless interactions occur. A preschool building needs to be gassed off during the first 6 months after its construction with no recirculation of return air allowed (outdoor air rate approx 4-5 ach). During at least 1-2 additional years, it is desired that the recirculation rate of return air is restricted, perhaps to 50%.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

Science.gov (United States)

1984-12-01

34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

Preschool Children with ADHD

OpenAIRE

J Gordon Millichap

2001-01-01

Differences in behavioral, social, and school functioning of 58 preschool-age (3 -5 years) children with attention deficit/hyperactivity disorder and 36 normal controls were examined at Lehigh University, Bethlehem, PA.

Montessori Preschool Elevates and Equalizes Child Outcomes: A Longitudinal Study.

Science.gov (United States)

Lillard, Angeline S; Heise, Megan J; Richey, Eve M; Tong, Xin; Hart, Alyssa; Bray, Paige M

2017-01-01

Quality preschool programs that develop the whole child through age-appropriate socioemotional and cognitive skill-building hold promise for significantly improving child outcomes. However, preschool programs tend to either be teacher-led and didactic, or else to lack academic content. One preschool model that involves both child-directed, freely chosen activity and academic content is Montessori. Here we report a longitudinal study that took advantage of randomized lottery-based admission to two public Montessori magnet schools in a high-poverty American city. The final sample included 141 children, 70 in Montessori and 71 in other schools, most of whom were tested 4 times over 3 years, from the first semester to the end of preschool (ages 3-6), on a variety of cognitive and socio-emotional measures. Montessori preschool elevated children's outcomes in several ways. Although not different at the first test point, over time the Montessori children fared better on measures of academic achievement, social understanding, and mastery orientation, and they also reported relatively more liking of scholastic tasks. They also scored higher on executive function when they were 4. In addition to elevating overall performance on these measures, Montessori preschool also equalized outcomes among subgroups that typically have unequal outcomes. First, the difference in academic achievement between lower income Montessori and higher income conventionally schooled children was smaller at each time point, and was not (statistically speaking) significantly different at the end of the study. Second, defying the typical finding that executive function predicts academic achievement, in Montessori classrooms children with lower executive function scored as well on academic achievement as those with higher executive function. This suggests that Montessori preschool has potential to elevate and equalize important outcomes, and a larger study of public Montessori preschools is warranted.

Montessori Preschool Elevates and Equalizes Child Outcomes: A Longitudinal Study

Directory of Open Access Journals (Sweden)

Angeline S. Lillard

2017-10-01

Full Text Available Quality preschool programs that develop the whole child through age-appropriate socioemotional and cognitive skill-building hold promise for significantly improving child outcomes. However, preschool programs tend to either be teacher-led and didactic, or else to lack academic content. One preschool model that involves both child-directed, freely chosen activity and academic content is Montessori. Here we report a longitudinal study that took advantage of randomized lottery-based admission to two public Montessori magnet schools in a high-poverty American city. The final sample included 141 children, 70 in Montessori and 71 in other schools, most of whom were tested 4 times over 3 years, from the first semester to the end of preschool (ages 3–6, on a variety of cognitive and socio-emotional measures. Montessori preschool elevated children’s outcomes in several ways. Although not different at the first test point, over time the Montessori children fared better on measures of academic achievement, social understanding, and mastery orientation, and they also reported relatively more liking of scholastic tasks. They also scored higher on executive function when they were 4. In addition to elevating overall performance on these measures, Montessori preschool also equalized outcomes among subgroups that typically have unequal outcomes. First, the difference in academic achievement between lower income Montessori and higher income conventionally schooled children was smaller at each time point, and was not (statistically speaking significantly different at the end of the study. Second, defying the typical finding that executive function predicts academic achievement, in Montessori classrooms children with lower executive function scored as well on academic achievement as those with higher executive function. This suggests that Montessori preschool has potential to elevate and equalize important outcomes, and a larger study of public Montessori

Local Area Network Material Accounting System (LANMAS) Functions and Features Overview

International Nuclear Information System (INIS)

Robichaux, J.J.

1998-07-01

The Local Area Network Material Accounting System (LANMAS) application is a standardized approach to comply with the DOE Order 5633.3B, control and Accountability of Nuclear Material, material accounting requirements. This paper provides a general overview of the functions and features included in the LANMAS application

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

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

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

The inclusion of disadvantaged children in preschool programs: The children’s rights and social responsibility

Directory of Open Access Journals (Sweden)

Jager Jerneja

2016-01-01

Full Text Available Participation of at least 95% of children between the ages of 4 and the mandatory school age in high-quality preschool programs represents an important contribution to the achievement of the Europe 2020 strategy. Slovenia is not far from achieving this objective; however, if we consider participation in preschool programs from the perspective of the entire population of preschool children and the realisation of children’s rights, we note that nearly a quarter of children - among them (at least in the wider European area the most disadvantaged - have not realised the right to education. We studied the awareness of the importance of ensuring access to preschool programs for all children on a representative sample of 106 Slovenian preschool principals by means of quantitative pedagogical research. The results show a high percentage of disadvantaged children in the preschool areas and in the preschools themselves; on the other hand, only a low percentage (only one-third of preschools collect data about disadvantaged children and implement preschool programs for them; only one-fifth of preschools implement preschool programs for disadvantaged children. In order to act responsibly and enable all children the right to education, we must start devoting greater attention to identifying and including disadvantaged children in preschool programs.

Preschools Under the Fair Labor Standards Act. (Revised).

Science.gov (United States)

Employment Standards Administration (DOL), Washington, DC. Wage and Hour Div.

This pamphlet provides general information concerning the application of the Fair Labor Standards Act (FLSA) to employees of preschool centers. The contents include discussion of the purview of the Act regarding preschools; monetary requirements such as minimum wages and employee facilities; provisions for equal pay, overtime pay, work hours,…

20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

Science.gov (United States)

2010-04-01

... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

Accountability and legitimacy in earth system governance: A research framework

NARCIS (Netherlands)

Biermann, F.; Gupta, A.

2011-01-01

Along with concerns over the effectiveness of earth system governance, ways of enhancing its accountability and legitimacy are increasingly coming to the fore in both scholarly debate and political practice. Concerns over accountability and legitimacy pertain to all levels of governance, from the

Mother and preschool teacher as assessors of the child's language competence

Directory of Open Access Journals (Sweden)

Urška Fekonja Peklaj

2008-04-01

Full Text Available Many researchers include child's parents as assessors of his/her language development as the results of many studies suggest their assessments to be valid and reliable measures of child's language competence. In the longitudinal study, presented in this paper, we examined whether child's mother and his/her preschool teacher can provide a valid estimation of child's language development. The sample included 80 Slovenian children from different preschool institutions, aged 3;1 years at first and 4;1 years at second assessment. Children's language competence was assessed individually, directly by the testators using Language Development Scale and Storytelling Test and indirectly by mothers and preschool teachers using the Child's Language Competence Questionnaire for Parents and Preschool Teachers. The achieved results showed that the estimates given by mothers and preschool teachers represent valid measures of child's language competence but not stable in time. The estimations given by mothers and preschool teachers explain a small share in variability of children's achievements on the Language Development Scale and Storytelling Test.

Values education in practice in Danish preschools

DEFF Research Database (Denmark)

Broström, Stig; Jensen, Anders Skriver

2018-01-01

preschool, and also shared reflection seminars with practitioners from all three preschools, the practitioners constructed and re-constructed a reflected and goal oriented values education. With particular focus on caring, disciplinary, and democratic values and with use of an educational tool called...... ‘Dynamic Situational Didactics Model’ (Broström, 2015) the practitioners and the researchers constructed an outline of a values education. The chapter communicates the Dynamic Situational Didactics Model and discuss how values related to care, discipline and democracy can be related to pedagogical aims...... and goals, content and educational principles. This illustrates the educational use of the didactic model, and with use of several examples based the data, the chapter communicates a possible outline of a values education in preschool with weight on practice. Keywords: Caring, disciplinary, and democratic...

The design and implementation about the system of network accounting at IHEP

International Nuclear Information System (INIS)

Wu Ling

2007-01-01

This article introduces the requirement of network accounting administration and the pattern of the accounting for stream, and expounds the resolutions to the system of network accounting at IHEP. (authors)

Child’s creativity in transition from pre-school to school

Directory of Open Access Journals (Sweden)

Kopas-Vukašinović Emina

2005-01-01

Full Text Available This longitudinal research started from the conclusion reached by different authors. According to them the time when a child leaves a pre-school institution to start primary school is marked by stagnation of and decrease in child’s creativity, seen as a personality potential. The aim of the research was to establish creativity levels shown by children in both pre-school institution and primary school, and then to conclude if difference between pre-school and school teachers` attitudes influence the development of a child’s creativity. Data was collected from a judgment scale given to pre-school and school teachers and arts creativity task given to children. It was concluded that the level of children’s creativity started to drop after they started primary school. Different understanding of the idea of creativity between pre-school and primary school teachers could be a possible reason leading to the phenomenon of decreasing creative expression in children starting primary school. On the basis of previous theoretical assumptions and the research results it is possible to define measures to be taken in view of teacher training, both at pre-school and primary school level. It is also important to check the validity of suggested measures in future research.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

Directory of Open Access Journals (Sweden)

Elsukova Tatiana Vasilevna

2014-02-01

Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

English Verb Accuracy of Bilingual Cantonese-English Preschoolers

Science.gov (United States)

Rezzonico, Stefano; Goldberg, Ahuva; Milburn, Trelani; Belletti, Adriana; Girolametto, Luigi

2017-01-01

Purpose: Knowledge of verb development in typically developing bilingual preschoolers may inform clinicians about verb accuracy rates during the 1st 2 years of English instruction. This study aimed to investigate tensed verb accuracy in 2 assessment contexts in 4- and 5-year-old Cantonese-English bilingual preschoolers. Method: The sample included…

Do Preschool Teachers Consider Inferences for Book Discussions?

Science.gov (United States)

Scheiner, Esther Y.; Gorsetman, Chaya

2009-01-01

This study examined whether or not preschool teachers attended to instances requiring inference-making in story books. Thirty-one preschool teachers were asked to read three fictional story books and to identify parts of the story that would be difficult for young children to interpret. Additionally, they were asked to construct questions that…

The role of play in pre-school and younger school age children

Directory of Open Access Journals (Sweden)

Kopas-Vukašinović Emina

2006-01-01

Full Text Available The paper deals with the importance of play for children’s development and learning in institutionalized preschool education, as well as the opportunities it provides concerning the organization of teaching activities with younger school age children. The paper is based on the theoretical framework emphasizing educational character of children’s play, as a specific form of learning. Notwithstanding occasional attempts within pedagogic theory to deny educational values of children’s play and to emphasize instruction as the only form of systematic learning, contemporary pedagogic views consider play an important part of school education. Learning through play at younger school age helps overcome the discontinuity between preschool and school education. Curriculum subject matter can be covered through carefully selected and prepared play activities within the existing system, providing the support, encouragement and guidance by the adults involved, including their proper knowledge of children’ age-related and psycho-physical characteristics. Play facilitates gradual change over from preschool to school developmental stage, free, spontaneous and creative expression and the development of children’s potential.

The establishment of computer system for nuclear material accounting

International Nuclear Information System (INIS)

Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon

1988-01-01

Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)

KMS fusion system resource accounting and performance measurement system for RSX11M V3.2

International Nuclear Information System (INIS)

Downward, J.G.

1980-01-01

Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided

KMS fusion system resource accounting and performance measurement system for RSX11M V3. 2

Energy Technology Data Exchange (ETDEWEB)

Downward, J. G.

1980-01-01

Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided.

Implementing an EU system of accounting for ecosystems and their services. Initial proposals for the implementation of ecosystem services accounts (Report under phase 2 of the knowledge innovation project on an integrated system of natural capital and ecosystem services accounting in the EU)

OpenAIRE

LA NOTTE ALESSANDRA; VALLECILLO RODRIGUEZ SARA; POLCE CHIARA; ZULIAN GRAZIA; MAES JOACHIM

2017-01-01

The Knowledge Innovation Project on an Integrated system of Natural Capital and ecosystem services Accounting (KIP INCA) aims to work in line with the UN System of Environmental-Economic Accounting- Experimental Ecosystem Accounts (SEEA EEA) and also to propose how the approaches to accounting can be further developed based on experience in the EU. The Technical Recommendations of SEEA EEA make proposals on how to develop accounting tables of ecosystem extent, asset, condition and service sup...

7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

Science.gov (United States)

2010-01-01

... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...

Examination of the Relationship between the Preschool Teachers' Attitudes towards Mathematics and the Mathematical Development in 6-Year-Old Preschool Children

Science.gov (United States)

Çelik, Meryem

2017-01-01

This study was carried out to determine whether there is a relationship between the preschool teachers' attitudes towards mathematics and mathematical development in 6-year-old preschool children. The sampling of the study was consisted of 30 teachers working with 6 years old children and their 120 students in public kindergartens and independent…

e-Gamma: Nuclear Material Accountancy and Control System in Brazil

International Nuclear Information System (INIS)

Negri Ferreira, S.; Souza Dunley, L.

2015-01-01

The Brazilian Nuclear Energy Commission (CNEN) is the government organization responsible for regulating all nuclear activities in Brazil and for ensuring that international safeguards are implemented according to the international agreements. In 2006 CNEN initiated a project aiming at the development and implementation of a web based system (e-Gamma) for on line nuclear material accountancy and control. In January-2014, after three years of beta testing, e-Gamma finally became the official nuclear material accountancy system in Brazil. e-Gamma is a web system hosted in a dedicated server under a secure environment maintained at CNEN headquarters. Secure access is provided by the use of Digital Client Certificate and internal user pre-authorization for login as well as multiple access profiles each one with specific function menus. The System operation is based on source documents for each inventory change prepared and updated by the MBA operators with the help of specific forms with strong validations. After the document conclusion the System records the inventory change in a general ledger. Monthly the officers of CNEN analyzes the general ledgers of each MBA and generates the applicable reports through the System [Inventory Change Reports (ICR), Physical Inventory List (PIL), and Material Balance Report (MBR)]. The System allows the running of managerial queries and has brought to CNEN much more control and traceability of the inventory changes and significant reduction in typing errors, costs and inspection efforts. Therefore, more efficient accountancy verification procedures at national and international levels are expected, as well as remote accountancy verification previous to an inspection. The proposed paper will describe the e-Gamma System, its main features and the oral presentation will contain a brief demonstration of some functionalities through the use of a local version installed on a notebook. (author)

The Development of Preschoolers' Appreciation of Communicative Ambiguity

Science.gov (United States)

Nilsen, Elizabeth S.; Graham, Susan A.

2012-01-01

Using a longitudinal design, preschoolers' appreciation of a listener's knowledge of the location of a hidden sticker after the listener was provided with an ambiguous or unambiguous description was assessed. Preschoolers (N = 34) were tested at 3 time points, each 6 months apart (4, 4 1/2, and 5 years). Eye gaze measures demonstrated that…

Making Validated Educational Models Central in Preschool Standards.

Science.gov (United States)

Schweinhart, Lawrence J.

This paper presents some ideas to preschool educators and policy makers about how to make validated educational models central in standards for preschool education and care programs that are available to all 3- and 4-year-olds. Defining an educational model as a coherent body of program practices, curriculum content, program and child, and teacher…

Assessing Gross Motor Skills of Kosovar Preschool Children

Science.gov (United States)

Shala, Merita

2009-01-01

In the light of the new developments in preschool education in Kosovo, this study attempts to carry out an assessment of the development of gross motor skills of preschool children attending institutional education. The emphasis is on creating a set of tests to measure the motor attainments of these children by conducting assessments of the…

As Easy as ABC: Re-engineering the Cost Accounting System.

Science.gov (United States)

Trussel, John M.; Bitner, Larry N.

1996-01-01

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

Naps Enhance Executive Attention in Preschool-Aged Children.

Science.gov (United States)

Cremone, Amanda; McDermott, Jennifer M; Spencer, Rebecca M C

2017-09-01

Executive attention is impaired following sleep loss in school-aged children, adolescents, and adults. Whether naps improve attention relative to nap deprivation in preschool-aged children is unknown. The aim of this study was to compare executive attention in preschool children following a nap and an interval of wake. Sixty-nine children, 35-70 months of age, completed a Flanker task to assess executive attention following a nap and an equivalent interval of wake. Overall, accuracy was greater after the nap compared with the wake interval. Reaction time(s) did not differ between the nap and wake intervals. Results did not differ between children who napped consistently and those who napped inconsistently, suggesting that naps benefit executive attention of preschoolers regardless of nap habituality. These results indicate that naps enhance attention in preschool children. As executive attention supports executive functioning and learning, nap promotion may improve early education outcomes. © The Author 2017. Published by Oxford University Press on behalf of the Society of Pediatric Psychology. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

Methods of internal control in integrated management accounting system of the enterprise

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Shevelev A.E.

2017-01-01

Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

Epidemiological survey of astigmatism among 926 preschool children in a kindergarten in Enshi City

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Mao-Ju Zhang

2017-09-01

Full Text Available AIM: To study the type, degree and axial distribution of low vision astigmatism in preschool children. METHODS: A group of 3-6 years old children were selected for astigmatism screening, and statistical analysis was performed on the detected 445 eyes of 308 people. RESULTS: With more than 0.50D astigmatism criteria, astigmatism examination of 308 people, accounting for 36.2%, of which 137 eyes astigmatism, astigmatism 171 monocular. The five types of astigmatism were compound hyperopia 40.7%, mixed 35.5%, compound myopia 8.5%, myopia 8.3%, simple hyperopia astigmatism degree 7.0%; 69.0% were mild, 16.6% moderate, 14.4% severe. Astigmatism axial distribution was with the rule for 54.9%, against the rule 28.8%, oblique 16.6%. In binocular astigmatism eyes, axial symmetry was in 35.8%, asymmetry in 64.2%. CONCLUSION: The main type of astigmatism in preschool children are compound hyperopia and mixed astigmatism. Astigmatism degree is mainly mild. With the increase of age, the detection rate of moderate and high astigmatism increased.

A system of nuclear material accountancy in the JAERI

International Nuclear Information System (INIS)

Kase, Toshio; Nishizawa, Satoshi; Takahashi, Yoshindo

1983-05-01

Pursuant to the domestic law and regulations revised in 1978 as to be conformed to the requirements specified in the Safeguards Agreement under the Non-Proliferation Treaty (NPT), the JAERI's system of nuclear material accountancy has been effectively developed. The system of accountancy in the JAERI is based on the information treatment by the computer. The data of nuclear material are retained batchwisely together with their complicate history reflected the inventory changes and other transactions. The reports represented these data are prepared and submitted to the IAEA through the Government every month. The inspections are frequently conducted to the JAERI to verify the material appeared in the reports. Item counting, item identification and non-destructive assay technique are brought to the verification. In some cases, seals of the Government and the IAEA are applied to the nuclear material at the inspections, as their containment measures. The surveillance camera is also installed in the facility to look whole view of reactor room and spent fuel pond. In this paper, the general safeguards application and its corresponding accountancy system on JAERI's nuclear facility are described. (author)

CONSIDERATIONS ON THE ORGANIZATION OF THE MANAGEMENT ACCOUNTING SYSTEM IN BAKERY COMPANIES

OpenAIRE

Marian Taicu

2012-01-01

The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological...

design guidelines for High/Scope methodology in pre-schools

African Journals Online (AJOL)

Quality design and appropriate space organization in preschool settings can support ... framework for teachers without any architectural background and designers with no ... books and journal articles related to preschool education and children's ..... Brown JE, Isaacs JS, Krinke UB, Lechtenberg E & Murtaugh MA 2011.

FLAT FEET OF DHE CHILDREN IN PRE-SCHOOL AGE

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Admira Koničanin

2011-03-01

Full Text Available Subjekt : Of this research are flat feet of the children of both sexes in pre-school age children Aim : Of the research is confirm wheter is exists or flat feel of the children of both sexes in pre-school age.

Benefits, Costs, and Explanation of the High/Scope Perry Preschool Program.

Science.gov (United States)

Schweinhart, Lawrence J.

The High/Scope Perry Preschool Study is a study of the effects of a high-quality preschool program for children born in poverty. Following 123 children randomly assigned to program or no-program control groups, the study has had little attrition on a variety of measures from age 3 to age 41. The study has found evidence of preschool program…

FUNDAMENTAL MOVEMENT SKILLS OF PRESCHOOL CHILDREN IN NORTHWEST ENGLAND.

Science.gov (United States)

Foulkes, J D; Knowles, Z; Fairclough, S J; Stratton, G; O'Dwyer, M; Ridgers, N D; Foweather, L

2015-08-01

This cross-sectional study examined fundamental movement skill competency among deprived preschool children in Northwest England and explored sex differences. A total of 168 preschool children (ages 3-5 yr.) were included in the study. Twelve skills were assessed using the Children's Activity and Movement in Preschool Motor Skills Protocol and video analysis. Sex differences were explored at the subtest, skill, and component levels. Overall competence was found to be low among both sexes, although it was higher for locomotor skills than for object-control skills. Similar patterns were observed at the component level. Boys had significantly better object-control skills than girls, with greater competence observed for the kick and overarm throw, while girls were more competent at the run, hop, and gallop. The findings of low competency suggest that developmentally appropriate interventions should be implemented in preschool settings to promote movement skills, with targeted activities for boys and girls.

Memory development in preschool children with disabilities in the game

OpenAIRE

Viktoriya Shypikova

2013-01-01

The scientific article "Development of memory in preschool children with disabilities in the game" reveals the relevance of the application of the game as the leading activity during the preschool years to optimize the development of the mental process of memory in children with disabilities. Work on the development of children's memory in the form of a game as the most effective form, aimed at attracting the attention of professionals working with preschool children with disabilities, a...

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Implementing of the nuclear materials accounting and control computerized system at JINR

International Nuclear Information System (INIS)

Dobryanskij, V.M.; Kalyakin, N.N.; Koltin, G.P.; Samojlov, V.N.; Cheker, A.V.; Shestakov, B.A.

2000-01-01

The results of the development of the computerized nuclear materials accounting system at the Joint Institute for Nuclear Research (JINR) are submitted. This work was carried out under Russian-American Nuclear Materials Protection, Control and Accounting (MPCandA) Program. The System was implemented at the Institute, it was attested to work with sensitive information. The computerized information nuclear materials accounting and control system, named MTIS (Materials Tracking Information System), is intended for the automated accounting of the nuclear materials used in JINR, tracking their moving, changes of their inventory amounts, preparation of the required documentation, and also for information support of the measures spent in the JINR on MPCandA program. MTIS can prepare reports for federal level and can also generate data to be reported for internal purposes. MTIS includes as one of the subsystems a program module to prepare reporting information to the Federal Information System (FIS). The system MTIS provides control of access to the database (DB), protection of the information against the non-authorized access, division of the data into the sensitive and non-sensitive data. (author)

Preschool wheeze: pathogenetic factors

African Journals Online (AJOL)

Ehab

trigger wheeze are more likely to have asthma compared to those with ... The role of airway infections in preschool wheeze ... and immunocompromised patients, with children younger than five ... expiratory flows and volumes were observed in.

Do Space Requirement Applicable in Private Preschools?

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Salleh Naziah Muhamad

2016-01-01

Full Text Available Working or studying in a comfortable environment enhances not only well-being, but also satisfaction and therefore increase the productivity and learning. The numbers of private preschool in Malaysia boost every year. Frequently they operate in premises that have been fully refurbished. This has invited the questions on the building capability and space condition to provide a good environment to the children during the learning activities. Most of the building was refurbished to enhance it applicability as a school. Yet, these adaptive-reused buildings are doubtful. This research focused to identify the characteristics of the buildings’ physical and condition as well as the scenario of refurbished private preschool in accordance with the standard. Observation particularly on space and pupils density either it is reckoning with the authorities’ requirements. Most of the building was refurbished to enhance it applicability as a school. The data obtained from the observation and staff’s interview to 237 preschool (771 classrooms. The data revealed in most of preschools, the occupants in the classrooms were over the limit regulating by the authority. The data obtained was analyzed to become a reference and benchmark to the authorities to prepare the private preschool’s applications.

Malnutrition among Preschool-Aged Autistic Children in Oman

Science.gov (United States)

Al-Farsi, Yahya M.; Al-Sharbati, Marwan M.; Waly, Mostafa I.; Al-Farsi, Omar A.; Al Shafaee, Mohammed A.; Deth, Richard C.

2011-01-01

To assess prevalence of malnutrition indicators among preschool children with autism spectrum disorder (ASD) a cross-sectional study was conducted among 128 Omani autistic children 3-5 years of age. Based on standardized z-scores, the overall prevalence of malnutrition was 9.2 per 100 preschool ASD children (95% CI 4.1, 11.6). The most common type…

A Study on separation of accounts for introducing operation division system in KEPCO

Energy Technology Data Exchange (ETDEWEB)

Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

1999-03-01

The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

ICF-CY as a Framework for Understanding Child Engagement in Preschool

Directory of Open Access Journals (Sweden)