WorldWideScience

Sample records for selection effect accounts

  1. Genomic selection for crossbred performance accounting for breed-specific effects.

    Science.gov (United States)

    Lopes, Marcos S; Bovenhuis, Henk; Hidalgo, André M; van Arendonk, Johan A M; Knol, Egbert F; Bastiaansen, John W M

    2017-06-26

    Breed-specific effects are observed when the same allele of a given genetic marker has a different effect depending on its breed origin, which results in different allele substitution effects across breeds. In such a case, single-breed breeding values may not be the most accurate predictors of crossbred performance. Our aim was to estimate the contribution of alleles from each parental breed to the genetic variance of traits that are measured in crossbred offspring, and to compare the prediction accuracies of estimated direct genomic values (DGV) from a traditional genomic selection model (GS) that are trained on purebred or crossbred data, with accuracies of DGV from a model that accounts for breed-specific effects (BS), trained on purebred or crossbred data. The final dataset was composed of 924 Large White, 924 Landrace and 924 two-way cross (F1) genotyped and phenotyped animals. The traits evaluated were litter size (LS) and gestation length (GL) in pigs. The genetic correlation between purebred and crossbred performance was higher than 0.88 for both LS and GL. For both traits, the additive genetic variance was larger for alleles inherited from the Large White breed compared to alleles inherited from the Landrace breed (0.74 and 0.56 for LS, and 0.42 and 0.40 for GL, respectively). The highest prediction accuracies of crossbred performance were obtained when training was done on crossbred data. For LS, prediction accuracies were the same for GS and BS DGV (0.23), while for GL, prediction accuracy for BS DGV was similar to the accuracy of GS DGV (0.53 and 0.52, respectively). In this study, training on crossbred data resulted in higher prediction accuracy than training on purebred data and evidence of breed-specific effects for LS and GL was demonstrated. However, when training was done on crossbred data, both GS and BS models resulted in similar prediction accuracies. In future studies, traits with a lower genetic correlation between purebred and crossbred

  2. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

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

    Science.gov (United States)

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

    2010-12-31

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

  4. Digest: Demographic inferences accounting for selection at linked sites†.

    Science.gov (United States)

    Simon, Alexis; Duranton, Maud

    2018-05-16

    Complex demography and selection at linked sites can generate spurious signatures of divergent selection. Unfortunately, many attempts at demographic inference consider overly simple models and neglect the effect of selection at linked sites. In this issue, Rougemont and Bernatchez (2018) applied an approximate Bayesian computation (ABC) framework that accounts for indirect selection to reveal a complex history of secondary contacts in Atlantic salmon (Salmo salar) that might explain a high rate of latitudinal clines in this species. © 2018 The Author(s). Evolution © 2018 The Society for the Study of Evolution.

  5. Effect of Mental Accounting on Corporate Profitability

    African Journals Online (AJOL)

    PROF. OLIVER OSUAGWA

    2015-06-01

    Jun 1, 2015 ... organizations, using selected corporate entities in Owerri metropolis. The core objective of the ... investors designate some of their income as ... matching certain mental accounts, such as when they .... information from the.

  6. Gender Wage Gap Accounting: The Role of Selection Bias.

    Science.gov (United States)

    Bar, Michael; Kim, Seik; Leukhina, Oksana

    2015-10-01

    Mulligan and Rubinstein (2008) (MR) argued that changing selection of working females on unobservable characteristics, from negative in the 1970s to positive in the 1990s, accounted for nearly the entire closing of the gender wage gap. We argue that their female wage equation estimates are inconsistent. Correcting this error substantially weakens the role of the rising selection bias (39 % versus 78 %) and strengthens the contribution of declining discrimination (42 % versus 7 %). Our findings resonate better with related literature. We also explain why our finding of positive selection in the 1970s provides additional support for MR's main hypothesis that an exogenous rise in the market value of unobservable characteristics contributed to the closing of the gender gap.

  7. Slippage theory and the flanker paradigm: an early-selection account of selective attention failures.

    Science.gov (United States)

    Gaspelin, Nicholas; Ruthruff, Eric; Jung, Kyunghun

    2014-06-01

    In the flanker paradigm, participants identify a target letter while attempting to ignore an irrelevant flanker. When the identity of this flanker mismatches the target, target identification is slowed (called the flanker compatibility effect). Interestingly, reducing the array set size greatly increases flanker compatibility effects. This finding inspired 2 prominent explanations: perceptual load (mandatory capacity spillover) and dilution (visual interference). However, an alternative explanation, based on early selection theory and attention capture research, can also explain the data pattern. According to this "slippage" account, observers sometimes accidentally allocate spatial attention to the flanker (see Lachter, Forster, & Ruthruff, 2004), especially when the flanker has the property used to find the target (cf. contingent capture). In Experiments 1 through 4, deterring slippage to the flanker nearly eliminated flanker compatibility effects, even at the low set size. In Experiment 5, promoting slippage to the flanker dramatically enhanced compatibility effects, even at the high set size. Thus, slippage strongly modulates flanker effects and can, by itself, readily explain the impact of set size. The perceptual load and dilution accounts are, at best, incomplete, and, at worst, not needed. PsycINFO Database Record (c) 2014 APA, all rights reserved.

  8. Effects of national accounting standards convergence to international accounting standards on foreign direct investment

    Directory of Open Access Journals (Sweden)

    Asieh Farazandehnia

    2015-09-01

    Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

  9. Accounting Students' Perceptions of Effective Faculty Attributes

    Science.gov (United States)

    Alfraih, Mishari M.; Alanezi, Faisal S.

    2016-01-01

    Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

  10. Effectiveness of brokering within account management organizations

    NARCIS (Netherlands)

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

    2004-01-01

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

  11. Cost effective material control and accountability training

    International Nuclear Information System (INIS)

    Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

    1995-01-01

    DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

  12. The effect of accountability on loss aversion.

    Science.gov (United States)

    Vieider, Ferdinand M

    2009-09-01

    This paper investigates the effect of accountability-the expectation on the side of the decision maker of having to justify his/her decisions to somebody else-on loss aversion. Loss aversion is commonly thought to be the strongest component of risk aversion. Accountability is found to reduce the bias of loss aversion. This effect is explained by the higher cognitive effort induced by accountability, which triggers a rational check on emotional reactions at the base of loss aversion, leading to a reduction of the latter. Connections to dual-processing models are discussed.

  13. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    Science.gov (United States)

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

  14. Fluorescent chemosensor based on urea/thiourea moiety for sensing of Hg(II) ions in an aqueous medium with high sensitivity and selectivity: A comparative account on effect of molecular architecture on chemosensing

    Science.gov (United States)

    Mishra, Jayanti; Kaur, Harpreet; Ganguli, Ashok K.; Kaur, Navneet

    2018-06-01

    Mercury is a well-known heavy metal ion which is extremely poisonous to health but is still employed in the form of mercury salts and organomercury compounds in various industrial, anthropological and agricultural activities. Henceforth, its sensing in aqueous medium is an area of great interest in order to avoid its hazardous effect. In the present manuscript, urea/thiourea linkage bearing four organic ligands (1a, 1b, 2a and 2b) are synthesized by a three-step synthetic approach. The organic ligands were then employed to develop organic nanoparticles by re-precipitation method which was further probed for their selective recognition behavior in an aqueous medium using fluorescence spectroscopy. The fluorescence emission profile of the ONPs is used as a tool for the tracking of sensing behavior. The ONPs of 1b has shown selective recognition towards Hg(II) in aqueous medium evidenced by enhancement of fluorescence emission intensity after complexation of 1b ONP with Hg(II), among several alkali, alkaline earth and transition metal ions with a detection limit of the order of 0.84 μM. The ability of the proposed sensor to sense Hg(II) ions with high selectivity and sensitivity could be accounted to photo-induced electron transfer (PET) "OFF" mechanism at λem = 390 nm. This study reveals the application of the proposed thiourea-based sensor for the selective recognition of the Hg(II) ions in an aqueous medium.

  15. Analysis of the course and the possibility of accounting data in selected accounting software

    OpenAIRE

    LEXOVÁ, Eva

    2016-01-01

    The thesis deals with a comparison of two accounting software in a chosen company. The company used to use an accounting software Abra from its beginning, but in 2015 they bought an accounting software Pohoda. The company had mostly negative experience with software Abra. As for software Pohoda, no disadvantage has been found, though not all functions have been used yet. The aim of the thesis is to assess whether the enterprise should keep using software Pohoda or whether it should come back ...

  16. The Effects of Accountability on Higher Education

    Science.gov (United States)

    Rezende, Marcelo

    2010-01-01

    This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…

  17. Bayesian accounts of covert selective attention: A tutorial review.

    Science.gov (United States)

    Vincent, Benjamin T

    2015-05-01

    Decision making and optimal observer models offer an important theoretical approach to the study of covert selective attention. While their probabilistic formulation allows quantitative comparison to human performance, the models can be complex and their insights are not always immediately apparent. Part 1 establishes the theoretical appeal of the Bayesian approach, and introduces the way in which probabilistic approaches can be applied to covert search paradigms. Part 2 presents novel formulations of Bayesian models of 4 important covert attention paradigms, illustrating optimal observer predictions over a range of experimental manipulations. Graphical model notation is used to present models in an accessible way and Supplementary Code is provided to help bridge the gap between model theory and practical implementation. Part 3 reviews a large body of empirical and modelling evidence showing that many experimental phenomena in the domain of covert selective attention are a set of by-products. These effects emerge as the result of observers conducting Bayesian inference with noisy sensory observations, prior expectations, and knowledge of the generative structure of the stimulus environment.

  18. Accountings of Selecting Sperm on the (ethical) border

    DEFF Research Database (Denmark)

    Willum Adrian, Stine

    During the past years, Denmark has become a destination for fertility travellers, in need for donated sperm. Today, treatment is possible no matter of marital status or sexuality. Furthermore, users of sperm donation can choose between anonymous and non-anonymous sperm, with either basic...... will analyze how women and their partners crossing the Danish border accounts for their donor choice, and their practices of choosing. I will be exploring the question: How are women and their partners accounting for choosing a sperm donor, crossing the (ethical) border to Denmark? The use of the term...

  19. Cost Accounting as a Tool for Increasing Cost Transparency in Selective Hepatic Transarterial Chemoembolization.

    Science.gov (United States)

    Ahmed, Osman; Patel, Mikin; Ward, Thomas; Sze, Daniel Y; Telischak, Kristen; Kothary, Nishita; Hofmann, Lawrence V

    2015-12-01

    To increase cost transparency and uncover potential areas for savings in patients receiving selective transarterial chemoembolization at a tertiary care academic center. The hospital cost accounting system charge master sheet for direct and total costs associated with selective transarterial chemoembolization in fiscal years 2013 and 2014 was queried for each of the four highest volume interventional radiologists at a single institution. There were 517 cases (range, 83-150 per physician) performed; direct costs incurred relating to care before, during, and after the procedure with respect to labor, supply, and equipment fees were calculated. A median of 48 activity codes were charged per selective transarterial chemoembolization from five cost centers, represented by the angiography suite, units for care before and after the procedure, pharmacy, and observation floors. The average direct cost of selective transarterial chemoembolization did not significantly differ among operators at $9,126.94, $8,768.77, $9,027.33, and $8,909.75 (P = .31). Intraprocedural costs accounted for 82.8% of total direct costs and provided the greatest degree in cost variability ($7,268.47-$7,691.27). The differences in intraprocedural expense among providers were not statistically significant (P = .09), even when separated into more specific procedure-related labor and supply costs. Cost accounting systems could effectively be interrogated as a method for calculating direct costs associated with selective transarterial chemoembolization. The greatest source of expenditure and variability in cost among providers was shown to be intraprocedural labor and supplies, although the effect did not appear to be operator dependent. Copyright © 2015 SIR. Published by Elsevier Inc. All rights reserved.

  20. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  1. Assessing the Job Selection Criteria of Accounting Students: a Normative Approach

    OpenAIRE

    zubairu, umaru; Ismail, Suhaiza; Abdul Hamid, Fatima

    2017-01-01

    This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria suc...

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

    Science.gov (United States)

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

    2016-10-01

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

  3. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    Science.gov (United States)

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  4. Effects of time pressure and accountability to constituents on negotiation

    NARCIS (Netherlands)

    Mosterd, I.; Rutte, C.G.

    2000-01-01

    A laboratory experiment examined the effects of time pressure (high versus low) and accountability to constituents (not-accountable-to-constituents versus accountable-to-constituents) on the competitiveness of negotiators' interaction and on the outcome (i.e., agreement or impasse) of the

  5. Strategic Accountability Is Key to Making PLCs Effective

    Science.gov (United States)

    Easton, Lois Brown

    2017-01-01

    Professional Learning Communities (PLCs) are often criticized for failing to focus on real problems of teaching and learning and for failing to deliver improvement. That is where accountability comes into play. Strategic accountability distinguishes PLCs that are effective from those that are not. Everyone knows what accountability is, but the…

  6. THE RECENCY EFFECT OF ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Jogiyanto Hartono

    2012-01-01

    Full Text Available This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980 that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989. Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992 belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence, the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis. The evidence for the recency  effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises, the recency effect hypotheses are supported.

  7. Assessing the Job Selection Criteria of Accounting Students: A Normative Approach

    Directory of Open Access Journals (Sweden)

    Umaru Zubairu

    2017-08-01

    Full Text Available This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria such as personal interests, salary considerations, and company reputation.

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

    Science.gov (United States)

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

    2017-07-01

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

  9. Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah Nikmatuniayah

    2017-06-01

    Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

  10. Deciding what kind of course to take: Factors that influence modality selection in accounting continuing professional development

    OpenAIRE

    Kathleen Ross; Terry Anderson

    2013-01-01

    This study used a cross sectional sample created by self-selection from a researchers' email invitation to accountants in Canada to determine which modalities accountants preferred when selecting Continuing Professional Development (CPD), and the selection factors they used in making those choices. The survey contacted 32,000 accountants in Canada and a total of 428 accountants from across Canada completed the online survey. Live seminars and live webinars were the highest ranked and accounta...

  11. Determinants of Students' Academic Performance in Four Selected Accounting Courses at University of Zimbabwe

    Science.gov (United States)

    Nyikahadzoi, Loveness; Matamande, Wilson; Taderera, Ever; Mandimika, Elinah

    2013-01-01

    The study seeks to establish scientific evidence of the factors affecting academic performance for first year accounting students using four selected courses at the University of Zimbabwe. It uses Ordinary Least Squares method to analyse the influence of personal and family background on performance. The findings show that variables age gender,…

  12. THE EFFECTS OF GLOBALIZATION IN NATIONAL ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Clementina IVAN-UNGUREANU

    2007-06-01

    Full Text Available In the OECD Handbook on Economic Globalization, the term “globalization” is used to describe” the increasing internationalization of financial markets and of markets for goods and services. Globalization refers above all to a dynamic and multidimensional process of economic integration whereby national resources become more and more internationally mobile while national economies become increasingly interdependent.”Understanding globalization requires theory as well as facts, but certainly the facts are key ingredients in any assessment of this important phenomenon. Indeed, the facts are necessary to test the theories and to quantify the importance of what the theories predict.New concepts are emerging as economists address the issues of globalization and they need to be better defined and measured. In particular, there is a need for standard concepts and definitions in the area of globalization and its effects. Work under way internationally on SNA 93 rev 1 should help considerably in this regard. There is a pressing need for greater coordination and cooperation in this domain. This paper, presents some of the issues involved in measurement of the indicators of globalization and in using those indicators to quantify and describe the phenomenon and to evaluate its economic impact.

  13. Accounting for biological effectiveness in radiological protection

    International Nuclear Information System (INIS)

    Dennis, J.A.

    1989-01-01

    Relative biological effectiveness (RBE) presents a practical problem to radiological protection when attempts are made to ensure that the assessed risks from different types of radiation and different modes of exposure to radiation are commensurate with one another. Unfortunately, the theoretical understanding of RBE is still in the stage of competing explanations and hypotheses. Furthermore, the division of the concept of dose equivalent into a set of concepts for risk assessment and another set for measurement and control has introduced conflicting requirements of a practical nature that are difficult to resolve. Many of those working in radiobiology and radiation protection have perceived the need to increase the quality factors for photon and neutron radiations. It may be more reasonable to change the quality factors for neutrons than for other radiations. The advantages and disadvantages of different methods for accommodating such changes within the dose-equivalent concepts are to be examined. The method of accommodating such a change that has the least practical disadvantages is to increase the quality factors for all secondary particles produced in tissue by neutron radiations by a constant factor. The only disadvantage would be the perception that the quality factors for these secondary particles were not treated in a consistent fashion for all types of ionising radiation. (author)

  14. Disfluency effects on lexical selection.

    Science.gov (United States)

    Medimorec, Srdan; Young, Torin P; Risko, Evan F

    2017-01-01

    Recent research has suggested that introducing a disfluency in the context of written composition (i.e., typing with one hand) can increase lexical sophistication. In the current study, we provide a strong test between two accounts of this phenomenon, one that attributes it to the delay caused by the disfluency and one that attributes it to the disruption of typical finger-to-letter mappings caused by the disfluency. To test between these accounts, we slowed down participants' typewriting by introducing a small delay between keystrokes while individuals wrote essays. Critically, this manipulation did not disrupt typical finger-to-letter mappings. Consistent with the delay-based account, our results demonstrate that the essays written in this less fluent condition were more lexically diverse and used less frequent words. Implications for the temporal dynamics of lexical selection in complex cognitive tasks are discussed. Copyright © 2016 Elsevier B.V. All rights reserved.

  15. Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

    Directory of Open Access Journals (Sweden)

    Jürgen Ernstberger

    2008-05-01

    Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

  16. The Effect of Accounting Question Response Formats on Student Performance

    Science.gov (United States)

    Jonick, Christine; Schneider, Jennifer; Boylan, Daniel

    2017-01-01

    The purpose of the research is to examine the effect of different response formats on student performance on introductory accounting exam questions. The study analyzes 1104 accounting students' responses to quantitative questions presented in two formats: multiple-choice and fill-in. Findings indicate that response format impacts student…

  17. The Effect of the Accounting and Business Curriculums on Creativity

    Science.gov (United States)

    Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

    2016-01-01

    This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

  18. The contribution of Spanish account planners to advertising effectiveness

    Directory of Open Access Journals (Sweden)

    Cristina Sánchez-Blanco, Ph.D.

    2010-01-01

    Full Text Available This paper aims to establish the account planner’s role and contribution in the creation of effective communication strategies for advertisers. Account Planning was born in 1968 in two advertising agencies in London, within the media and marketing context of that period. In the present circumstances, characterized by consumers’ protagonism and the need of an integrated communication, the account planner has acquired a more prominent role as the protector of the consumer. The account planner works to assure that commercial communication is based on in-depth research about the consumers and their characteristics. Thus, account planners add value to advertisers’ success because they are in charge of conducting correct brand positioning and effective communication strategies, focused on in-depth consumer knowledge.These theoretical reflections are more relevant when applied to the empirical study of the contemporary situation of account planners working in Spain, where Account Planning is a recent discipline. It was in the early 1990s when the first advertising agencies adopted this function for the first time, however, in less than 20 years account planning has become a key department in commercial communication. The empirical study is based on a survey applied to professional of account planning working Spain.

  19. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  20. TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

    Directory of Open Access Journals (Sweden)

    ARISTIŢA ROTILĂ

    2014-05-01

    Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

  1. A general population genetic framework for antagonistic selection that accounts for demography and recurrent mutation.

    Science.gov (United States)

    Connallon, Tim; Clark, Andrew G

    2012-04-01

    Antagonistic selection--where alleles at a locus have opposing effects on male and female fitness ("sexual antagonism") or between components of fitness ("antagonistic pleiotropy")--might play an important role in maintaining population genetic variation and in driving phylogenetic and genomic patterns of sexual dimorphism and life-history evolution. While prior theory has thoroughly characterized the conditions necessary for antagonistic balancing selection to operate, we currently know little about the evolutionary interactions between antagonistic selection, recurrent mutation, and genetic drift, which should collectively shape empirical patterns of genetic variation. To fill this void, we developed and analyzed a series of population genetic models that simultaneously incorporate these processes. Our models identify two general properties of antagonistically selected loci. First, antagonistic selection inflates heterozygosity and fitness variance across a broad parameter range--a result that applies to alleles maintained by balancing selection and by recurrent mutation. Second, effective population size and genetic drift profoundly affect the statistical frequency distributions of antagonistically selected alleles. The "efficacy" of antagonistic selection (i.e., its tendency to dominate over genetic drift) is extremely weak relative to classical models, such as directional selection and overdominance. Alleles meeting traditional criteria for strong selection (N(e)s > 1, where N(e) is the effective population size, and s is a selection coefficient for a given sex or fitness component) may nevertheless evolve as if neutral. The effects of mutation and demography may generate population differences in overall levels of antagonistic fitness variation, as well as molecular population genetic signatures of balancing selection.

  2. From effective accounting and reporting to efficient outsourcing

    OpenAIRE

    Meyr, Daria

    2017-01-01

    This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and ...

  3. Regret salience and accountability in the decoy effect

    Directory of Open Access Journals (Sweden)

    Terry Connolly

    2013-03-01

    Full Text Available Two experiments examined the impact on the decoy effect of making salient the possibility of post-decision regret, a manipulation that has been shown in several earlier studies to stimulate critical examination and improvement of decision process. Experiment 1 (N = 62 showed that making regret salient eliminated the decoy effect in a personal preference task. Experiment 2 (N = 242 replicated this finding for a different personal preference task and for a prediction task. It also replicated previous findings that external accountability demands do not reduce, and may exacerbate, the decoy effect. We interpret both effects in terms of decision justification, with different justification standards operating for different audiences. The decoy effect, in this account, turns on accepting a weak justification, which may be seen as adequate for an external audience or one's own inattentive self but inadequate under the more critical review triggered by making regret possibilities salient. Seeking justification to others (responding to accountability demands thus maintains or exacerbates the decoy effect; seeking justification to oneself (responding to regret salience reduces or eliminates it. The proposed mechanism provides a theoretical account both of the decoy effect itself and of how regret priming provides an effective debiasing procedure for it.

  4. Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

    OpenAIRE

    Kabiru Isa Dandago; Nor Azlina Binti Shaari

    2013-01-01

    This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

  5. TOOL SUPPORT OF DECISION-MAKING AT SELECTION AND PERFORMANCE APPRAISAL TAKING INTO ACCOUNT MOTIVATION

    Directory of Open Access Journals (Sweden)

    Vadim Alexandrovich Lomazov

    2013-10-01

    Full Text Available The purpose of work consists in development of methods of information and algorithmic support of decision-making at an assessment and personnel selection taking into account motivation. The methods of a multicriteria assessment of alternatives and expert technologies are used as researching tools. The main result of the presented work is creation of the mathematical model that allows estimating a motivational orientation in the actions of the staff and job applicants. The scope of results of the work is the sphere of theoretical and applied questions of human resource management of the organizations.DOI: http://dx.doi.org/10.12731/2218-7405-2013-8-31

  6. An integrated dataset on organisational retention attributes and commitment of selected ICT and accounting firms

    Directory of Open Access Journals (Sweden)

    Odunayo Salau

    2018-06-01

    Full Text Available The article presented an integrated data on organisational retention strategies and commitment of selected ICT and Accounting firms in Nigeria. The study adopted a quantitative approach with a survey research design to establish the major determinants of employee retention strategies. The population of this study included staff and management of the selected firms. Data was analysed with the use of structural equation modelling and the field data set is made widely accessible to enable critical or a more comprehensive investigation. The findings identified critical attraction factors for the retention of sampled firms. It was recommended that ICT firms will need to adopt consistent range of strategies to attract and retain people with the right ICT skills, in the right place and at the right time. Keywords: Retention, Commitment, Reward, Satisfaction, Performance

  7. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Science.gov (United States)

    Inuwa, Umar; Abdullah, Zarifah; Hassan, Haslinda

    2017-01-01

    This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely:…

  8. Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

    Science.gov (United States)

    Ellington, Peter; Williams, Amanda

    2017-01-01

    Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

  9. The Performing School: The Effects of Market & Accountability Policies

    Science.gov (United States)

    Falabella, Alejandra

    2014-01-01

    Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

  10. The survey of accounting variables effect on incomesmoothing in ...

    African Journals Online (AJOL)

    In the present study the effects of company size, income-ability, institutional proprietorship, financial leverage and income rate have been surveyed as accounting variables on the income smoothing of the companies accepted in Tehran's securities market. The study has investigated 146 companies accepted in Tehran's ...

  11. An interference account of the missing-VP effect

    Directory of Open Access Journals (Sweden)

    Markus eBader

    2015-06-01

    Full Text Available Sentences with doubly center-embedded relative clauses in which a verb phrase (VP is missing are sometimes perceived as grammatical, thus giving rise to an illusion of grammaticality. In this paper, we provide a new account of why missing-VP sentences, which are both complex and ungrammatical, lead to an illusion of grammaticality, the so-called missing-VP effect. We propose that the missing-VP effect in particular, and processing difficulties with multiply center-embedded clauses more generally, are best understood as resulting from interference during cue-based retrieval. When processing a sentence with double center-embedding, a retrieval error due to interference can cause the verb of an embedded clause to be erroneously attached into a higher clause. This can lead to an illusion of grammaticality in the case of missing-VP sentences and to processing complexity in the case of complete sentences with double center-embedding. Evidence for an interference account of the missing-VP effect comes from experiments that have investigated the missing-VP effect in German using a speeded grammaticality judgments procedure. We review this evidence and then present two new experiments that show that the missing VP effect can be found in German also with less restricting procedures. One experiment was a questionnaire study which required grammaticality judgments from participants but without imposing any time constraints. The second experiment used a self-paced reading procedure and did not require any judgments. Both experiments confirm the prior findings of missing-VP effects in German and also show that the missing-VP effect is subject to a primacy effect as known from the memory literature. Based on this evidence, we argue that an account of missing-VP effects in terms of interference during cue-based retrieval is superior to accounts in terms of limited memory resources or in terms of experience with embedded structures.

  12. ACCOUNTING FOR THE EFFECTS OF INFLATION THE FINANCIAL RESULTS ORGANIZATION

    Directory of Open Access Journals (Sweden)

    V. G. Shirobokov

    2015-01-01

    Full Text Available Summary. Modern foreign political and economic situation in Russia contributes to the development of inflation in our country, which has a negative impact on the financial results of business. In this case, the application of IAS 29 «Financial reporting in hyperinflationary economies» is not possible because of a default specified in the standard criteria for the current situation in the Russian economy. It reduces the reliability of the financial statements. The aim of the work is to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» in the current economic environment by identifying existing problems in the application of standards and their solutions. In this paper, using scientific methods of analysis, synthesis, and abstraction it is identified shortcomings in the methodology for the application of IAS 29 and the ways to overcome them. In order to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» it is justified materiality level the impact of inflation, which is five per cent; developed criteria for materiality of influence. For accounting for a significant impact of inflation on income (loss of the business it is offered a special accounting mechanism, which includes a separate bookkeeping account 85 «Profit (loss from inflationary price changes» the new sub-account for 90 «Sales» and 91«Other income and expenses», register Help-calculation of the effects of inflation, as well as developed form as part of disclosures in the financial statements. It is concluded that the application of IAS 29 «Financial reporting in hyperinflationary economies» is not always possible, despite the need for taking into account the negative impact of inflation on the financial results of the business entity. The proposed accounting mechanism satisfies this need, which increases the reliability of accounting data and reporting.

  13. Working memory as internal attention: toward an integrative account of internal and external selection processes.

    Science.gov (United States)

    Kiyonaga, Anastasia; Egner, Tobias

    2013-04-01

    Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus, the precise relationship between WM and attention remains unclear, but it appears that they may bidirectionally impact one another, whether or not internal representations are consistent with the external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward either actively maintained internal representations (traditionally considered WM) or external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and influencing one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention.

  14. Working Memory as Internal Attention: Toward an Integrative Account of Internal and External Selection Processes

    Science.gov (United States)

    Kiyonaga, Anastasia; Egner, Tobias

    2012-01-01

    Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus the precise relationship between WM and attention remains unclear, but it appears that they may bi-directionally impact one another, whether or not internal representations are consistent with external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward actively maintained internal representations (traditionally considered WM) versus external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and impacting one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention. PMID:23233157

  15. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

    OpenAIRE

    Roshchektayeva U. Y.

    2016-01-01

    The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

  16. Effects and side effects of inspections and accountability in education

    NARCIS (Netherlands)

    de Wolff, I.; Janssens, F.

    2005-01-01

    This paper presents an overview of studies into effects and side effects of control mechanisms in education. We focus on effects and side effects of inspection visits and public performance indicators. A first conclusion is that the studies do not provide us with a clear answer to the question of

  17. From effective accounting and reporting to efficient outsourcing

    Directory of Open Access Journals (Sweden)

    Meyr Daria

    2014-11-01

    Full Text Available This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP” platform, used in JSC "Russian Railways" (further Russian Railways were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.

  18. A retrieval account of the long-term modality effect.

    Science.gov (United States)

    Glenberg, A M

    1984-01-01

    When to-be-remembered (TBR) word pairs are separated by distractor activity, recall of the last few audibly presented pairs is greater than recall of the last few visually presented pairs. The effect is found even after a considerably long distractor-filled retention interval. Five experiments disconfirm echoic storage, short-term storage and long-term storage accounts of these effects, as well as demonstrating that the effect is not an artifact of differential use of a recency-first output strategy. The data are generally consistent with the proposition that retrieval is disrupted by modality-specific similarity between to-be-remembered items and distractor information.

  19. Deciding what kind of course to take: Factors that influence modality selection in accounting continuing professional development

    Directory of Open Access Journals (Sweden)

    Kathleen Ross

    2013-06-01

    Full Text Available This study used a cross sectional sample created by self-selection from a researchers' email invitation to accountants in Canada to determine which modalities accountants preferred when selecting Continuing Professional Development (CPD, and the selection factors they used in making those choices. The survey contacted 32,000 accountants in Canada and a total of 428 accountants from across Canada completed the online survey. Live seminars and live webinars were the highest ranked and accountants preferred synchronous over asynchronous courses. The factors most important to accountants are content, cost and CPD hour requirements. The ranking of selection factors for synchronous courses in general did not differ from those for asynchronous courses with the exception of self-paced courses where the selection factors of “pace” and “time away from work” were ranked higher than for other courses. The results of the study indicate a continuing need for providers to ensure that courses are relevant and accessible to accountants. Further research is suggested into the differences noted between genders as well as other categorical differences. Work-life balance was a recurring theme that should also be explored further. Pedagogical use in the design of modalities is a further avenue for future research.

  20. Not accounting for interindividual variability can mask habitat selection patterns: a case study on black bears.

    Science.gov (United States)

    Lesmerises, Rémi; St-Laurent, Martin-Hugues

    2017-11-01

    Habitat selection studies conducted at the population scale commonly aim to describe general patterns that could improve our understanding of the limiting factors in species-habitat relationships. Researchers often consider interindividual variation in selection patterns to control for its effects and avoid pseudoreplication by using mixed-effect models that include individuals as random factors. Here, we highlight common pitfalls and possible misinterpretations of this strategy by describing habitat selection of 21 black bears Ursus americanus. We used Bayesian mixed-effect models and compared results obtained when using random intercept (i.e., population level) versus calculating individual coefficients for each independent variable (i.e., individual level). We then related interindividual variability to individual characteristics (i.e., age, sex, reproductive status, body condition) in a multivariate analysis. The assumption of comparable behavior among individuals was verified only in 40% of the cases in our seasonal best models. Indeed, we found strong and opposite responses among sampled bears and individual coefficients were linked to individual characteristics. For some covariates, contrasted responses canceled each other out at the population level. In other cases, interindividual variability was concealed by the composition of our sample, with the majority of the bears (e.g., old individuals and bears in good physical condition) driving the population response (e.g., selection of young forest cuts). Our results stress the need to consider interindividual variability to avoid misinterpretation and uninformative results, especially for a flexible and opportunistic species. This study helps to identify some ecological drivers of interindividual variability in bear habitat selection patterns.

  1. Relay selection from an effective capacity perspective

    KAUST Repository

    Yang, Yuli

    2013-09-01

    In this work, we consider a cooperative network where multiple relay nodes having different modulation capabilities assist the end-to-end communication between a source and its destination. Firstly, we evaluate the effective capacity (EC) performance of the network under study. According to the analysis, an EC-based relay selection criterion is proposed. Based on the proposed selection rule and half-duplex decode-and-forward protocol, the activated relays cooperatively help with the packet transmission from the source. At the destination, packet combining is taken into account to improve the quality of service. Compared to the popular scheme, opportunistic relay selection, numerical results are provided to prove the validity and advantages of our proposed scheme in certain scenarios. Moreover, the analysis presented herein offers a convenient tool to the relaying transmission design, specifically on which relay selection scheme should be used as well as how to choose the receiving strategy between with and without packet combining at the destination. © 2013 IEEE.

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

    OpenAIRE

    Özkaşıkcı, Ali İhsan

    1995-01-01

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

  3. Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

    Directory of Open Access Journals (Sweden)

    Endraria

    2015-04-01

    Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

  4. 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.

  5. Adoption of IFRS in Brazil: Effects on Accounting Conservatism

    Directory of Open Access Journals (Sweden)

    Erivelto Fioresi de Sousa

    2016-06-01

    Full Text Available The objective in this study is to investigate the effect of the adoption of the International Financial Reporting Standards (IFRS on the degree of conditional conservatism in the financial statements of companies listed on BM&FBOVESPA. Considering that the convergence process with the international standards aims for the standardization of accounting information disclosure and the enhancement of its quality, the goal was to investigate the quality standards of the accounting information in Brazilian companies after the adoption of the IFRS in the phases characterized by the period 2008, when accounting pronouncements (CPC 1 to 14 were adopted, and as from 2010, when the adoption of the full IFRS became compulsory. Therefore, a sample of financial statements was used from 320 companies listed on BM&FBOVESPA between 2000 and 2012. As a proxy of information quality, the attribute Conservatism was used, as proposed by Basu (1997 and Ball and Shivakumar (2005. The results did not evidence changes in the degree of conservatism in the statements analyzed.

  6. Engine control techniques to account for fuel effects

    Science.gov (United States)

    Kumar, Shankar; Frazier, Timothy R.; Stanton, Donald W.; Xu, Yi; Bunting, Bruce G.; Wolf, Leslie R.

    2014-08-26

    A technique for engine control to account for fuel effects including providing an internal combustion engine and a controller to regulate operation thereof, the engine being operable to combust a fuel to produce an exhaust gas; establishing a plurality of fuel property inputs; establishing a plurality of engine performance inputs; generating engine control information as a function of the fuel property inputs and the engine performance inputs; and accessing the engine control information with the controller to regulate at least one engine operating parameter.

  7. Greenhouse effect gases: reduction challenges and accounting methods

    International Nuclear Information System (INIS)

    Dumergues, Laurent

    2012-01-01

    In this article, the author first proposes an overview of strategic challenges related to the reduction of greenhouse gas emissions. He indicates and discusses the various economic consequences of climate change. These consequences can be environmental (issues ranging from a loss of biodiversity to agriculture), social (from climate refugees to tourism), and economic (from climate disasters to insurance). He focuses on the issue of energy (oil at the base of our economy, carbon contents) and discusses competition issues (an always more demanding regulation, and unavoidable practices). In the second part, he proposes an overview of methods of accounting of greenhouse effect gases, and discusses how to perform an emission inventory

  8. Prerequisite Change and Its Effect on Intermediate Accounting Performance

    Science.gov (United States)

    Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

    2005-01-01

    As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

  9. A strategic account of the cue-depreciation effect.

    Science.gov (United States)

    Thapar, A; Greene, R L

    1995-12-01

    A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.

  10. Radiation protection in the age of accountability - measuring our effectiveness

    International Nuclear Information System (INIS)

    Hutchinson, D.E.

    1993-01-01

    Effectiveness and accountability were catch-words of the 1980s for public and private enterprises. This mood has persisted into the current decade and radiation protection authorities have not escaped the organisational microscope. But whereas simple models and measures of effectiveness can be applied to most private companies and government agencies, organisations in the regulatory and preventative health areas cannot be assessed by the same criteria. These organisations are fundamentally different because their primary objective is one of minimisation. This paper looks at options for measuring and reporting the effectiveness of radiation protection organisations. Some performance indicators are proposed and evaluated. The intention is not, however, to present a 'solution' to this apparently vexing problem. Indeed, the answer may be that there is none. 11 refs., 4 figs

  11. Criteria for Determination of Material Control and Accountability System Effectiveness

    International Nuclear Information System (INIS)

    John Wright

    2008-01-01

    The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control and Accountability (MC and A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC and A systems under SFPI. Under this model, MC and A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC and A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution 'weights', and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described

  12. Integrated account of method, site selection and programme prior to the site investigation phase

    International Nuclear Information System (INIS)

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations

  13. Determinants of Key Account Management Effectiveness: The Case ...

    African Journals Online (AJOL)

    Dires Abebe Fenta

    maintaining enhanced relationships with strategic business customers named as. 'key accounts'. ... Key account management is one mechanism of treating strategic ..... Considering this report, correlation statistics was undergone to check the.

  14. Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

    National Research Council Canada - National Science Library

    2000-01-01

    ... and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting...

  15. Selection effects in forensic science

    NARCIS (Netherlands)

    Franx, G.J.; Gennip, van Yves; Hochs, P.; Nuyens, M.; Palla, L.; Quant, C.; Trapman, P.; Berg, van den J.B.; Bhulai, S.; Hulshof, J.; Koole, G.; Quant, C.; Williams, J.F.

    2006-01-01

    In this report we consider the following question: does a forensic expert need to know exactly how the evidential material was selected? We set up a few simple models of situations in which the way evidence is selected may influence its value in court. Although reality is far from a probabilistic

  16. Sink strengths of dislocations taking into account bulk recombination effects

    International Nuclear Information System (INIS)

    Steinbach, E.

    1988-01-01

    The applicability of the rate theory to describe radiation damage processes is closely associated with the calculation of the various sink strengths. In this connection the effect of bulk recombination is usually neglected, because of the complexity of the problem. For this reason we present in this paper, for the first time, by means of the rigorous elastic-field model of a dislocation embedded in a lossy continuum, analytic expressions for the diffusion flux of irradiation-induced point defects into a dislocation, taking into account the elastic interaction, additional sinks and higher order bulk recombination effects. The resulting self-consistent formulae for the dislocation sink strengths clearly demonstrate the importance of the bulk recombination for the micro-structures of irradiated materials. In conjunction with the Harwell computer code VS5 it became clear that this new dislocation bias also leads to a change in the macrostructural observables. The order of magnitude of this effect emphasizes that neglecting bulk recombination as a general principle is not justified

  17. Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

    Science.gov (United States)

    Elstad, Eyvind; Turmo, Are

    2011-01-01

    As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

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

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

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

  19. Selective mobility, segregation and neighbourhood effects

    Directory of Open Access Journals (Sweden)

    Sanne Boschman

    2015-11-01

    residential satisfaction (Galster and Hesser, 1981. If certain neighbourhood characteristics lead to dissatisfaction and therefore to mobility desires for specific groups, this might lead to selective mobility and segregation. Therefore, in Chapter 2 I study individual differences in the determinants of residential satisfaction.  I estimate ordered logit models explaining satisfaction on residents of urban areas within the Housing Research Netherlands 2012 survey. To test whether there are individual differences in the effects of neighbourhood characteristics on satisfaction I include interaction effects between individual characteristics and neighbourhood characteristics. These interaction effects test whether neighbourhood characteristics such as the neighbourhood ethnic composition, crime rates or dwelling values have similar effects on all individuals, or whether individual characteristics affect the size and direction of these effects. To my knowledge, previously only Greif (2015 and Parkes et al. (2002 have tested interaction effects between tenure and neighbourhood characteristics and there is no earlier research on ethnic or household differences in the determinants of neighbourhood satisfaction. Because there is almost no earlier research on individual differences in the determinants of satisfaction, I combine literature on residential satisfaction with literature on residential preferences, mobility desires and behaviour to create hypotheses about which neighbourhood characteristics are important to whom. In line with the literature, I find that the share of non-western minorities in the neighbourhood has a negative effect on neighbourhood satisfaction, an effect that is stronger for natives than for non-western minorities themselves. This can be explained by own group preferences; people are more satisfied in neighbourhoods with higher shares of their own ethnic group and when this is taken into account the differences between ethnic groups in the effect of the

  20. Accounting for Chromatic Atmospheric Effects on Barycentric Corrections

    Energy Technology Data Exchange (ETDEWEB)

    Blackman, Ryan T.; Szymkowiak, Andrew E.; Fischer, Debra A.; Jurgenson, Colby A., E-mail: ryan.blackman@yale.edu [Department of Astronomy, Yale University, 52 Hillhouse Avenue, New Haven, CT 06511 (United States)

    2017-03-01

    Atmospheric effects on stellar radial velocity measurements for exoplanet discovery and characterization have not yet been fully investigated for extreme precision levels. We carry out calculations to determine the wavelength dependence of barycentric corrections across optical wavelengths, due to the ubiquitous variations in air mass during observations. We demonstrate that radial velocity errors of at least several cm s{sup −1} can be incurred if the wavelength dependence is not included in the photon-weighted barycentric corrections. A minimum of four wavelength channels across optical spectra (380–680 nm) are required to account for this effect at the 10 cm s{sup −1} level, with polynomial fits of the barycentric corrections applied to cover all wavelengths. Additional channels may be required in poor observing conditions or to avoid strong telluric absorption features. Furthermore, consistent flux sampling on the order of seconds throughout the observation is necessary to ensure that accurate photon weights are obtained. Finally, we describe how a multiple-channel exposure meter will be implemented in the EXtreme PREcision Spectrograph (EXPRES).

  1. Nuclear Material Control and Accountability System Effectiveness Tool (MSET)

    International Nuclear Information System (INIS)

    Powell, Danny H.; Elwood, Robert H. Jr.; Roche, Charles T.; Campbell, Billy J.; Hammond, Glenn A.; Meppen, Bruce W.; Brown, Richard F.

    2011-01-01

    A nuclear material control and accountability (MC and A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC and A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC and A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC and A system (2) A fault tree of the operating MC and A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC and A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area (MBA)) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance

  2. Effects of Actor-Network Theory in Accounting Research

    DEFF Research Database (Denmark)

    Justesen, Lise Nederland; Mouritsen, Jan

    2011-01-01

    Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

  3. Accounting for animal movement in estimation of resource selection functions: sampling and data analysis.

    Science.gov (United States)

    Forester, James D; Im, Hae Kyung; Rathouz, Paul J

    2009-12-01

    Patterns of resource selection by animal populations emerge as a result of the behavior of many individuals. Statistical models that describe these population-level patterns of habitat use can miss important interactions between individual animals and characteristics of their local environment; however, identifying these interactions is difficult. One approach to this problem is to incorporate models of individual movement into resource selection models. To do this, we propose a model for step selection functions (SSF) that is composed of a resource-independent movement kernel and a resource selection function (RSF). We show that standard case-control logistic regression may be used to fit the SSF; however, the sampling scheme used to generate control points (i.e., the definition of availability) must be accommodated. We used three sampling schemes to analyze simulated movement data and found that ignoring sampling and the resource-independent movement kernel yielded biased estimates of selection. The level of bias depended on the method used to generate control locations, the strength of selection, and the spatial scale of the resource map. Using empirical or parametric methods to sample control locations produced biased estimates under stronger selection; however, we show that the addition of a distance function to the analysis substantially reduced that bias. Assuming a uniform availability within a fixed buffer yielded strongly biased selection estimates that could be corrected by including the distance function but remained inefficient relative to the empirical and parametric sampling methods. As a case study, we used location data collected from elk in Yellowstone National Park, USA, to show that selection and bias may be temporally variable. Because under constant selection the amount of bias depends on the scale at which a resource is distributed in the landscape, we suggest that distance always be included as a covariate in SSF analyses. This approach to

  4. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    OpenAIRE

    Bakri

    2015-01-01

    The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...

  5. Guidelines for Effective Selective Listening.

    Science.gov (United States)

    Schendel, Joel D.; Shields, Joyce L.

    Defining selective listening as an intelligence gathering technique that depends on an individual's ability to access, monitor, and report oral messages accurately and to give processing priority to messages of possible intelligence value, this report describes one important application of the technique: overhearing the conversations of others…

  6. What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

    NARCIS (Netherlands)

    Koenigsgruber, R.; Gross, C.

    2012-01-01

    The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

  7. Assessing the Effect of Cooperative Learning on Financial Accounting Achievement among Secondary School Students

    Directory of Open Access Journals (Sweden)

    Umar Inuwa

    2017-07-01

    Full Text Available This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach and control group (i.e., conventional approach, both at random. A Financial Accounting Achievement Test (FAAT was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

  8. Theoretical Underpinnings of the Other Social Effects Account

    National Research Council Canada - National Science Library

    Dunning, C. M; Durden, Susan

    2007-01-01

    ...) account, well-being is a multi-faceted concept grounded in human needs that include distributive justice, social connectedness, equality, and health and safety considerations, in addition to economic well-being factors...

  9. International accounting standards and their effect on mergers and acquisitions

    Directory of Open Access Journals (Sweden)

    Blanca I. Vega Castro

    2007-09-01

    Full Text Available The main objective of this paper is to investigate whether the international accounting harmonization has favored the globalization process. This investigation examined the relationship between international accounting standards and the international merger and acquisition activities in Argentina, Brazil, Chile, México, Peru and Venezuela from 1995 to 2004. This research tested four hypotheses and used analytics such as panel data analysis, correlation, nonparametric tests and logistic regression.

  10. Trust Account Fraud And Effective Information Security Management

    Directory of Open Access Journals (Sweden)

    Sameera Mubarak

    2010-09-01

    Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

  11. The influence of some selected variables from accounting system on profit or loss of agricultural companies in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Alexandra Ferenczi Vaňová

    2017-01-01

    Full Text Available 1024x768 The article presents the influence assessment of significance of some selected variables from the entrepreneurs' accounting system on the achieved profit or loss of the agricultural companies in the Slovak Republic. Accounting information serves as an active tool for internal users for operational as well as strategic company management, and for external users the information is determined as legally binding output information which is a subject to disclosure. Individual financial statements of assessed agricultural companies are considered to be the relevant source of information. Agricultural companies are represented by commercial companies and agricultural cooperatives. Profit or loss after income tax presents the final complex effect of economic company's performance. The existence and development of companies is conditioned by assets which amount and structure depend on focus and the range of subject activity but as well as on specific factors set by the production process in the agricultural primary production. The increase in liabilities is notable by the influence of unsufficient amount of own company funding sources, mainly the increase in trade payables. The continuance of company reproduction process is secured by a bank loan drawdown. The income situation of companies of agricultural primary production is favourably influenced by the subsidies of non-investment character. During the observed period of years 2004 - 2014 the examined variables were assessed by means of statistical methods. The obtained results of rate determination of statistical correlation between selected variables by means of classical canonical analysis and non-parametric correlation analysis secured that in the assessed group of companies all analysed variables influenced statistically significantly profit or loss after income tax, mainly the total value of assets and non-investment subsidies, except for years 2010, 2012 a 2013, when the statistically

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

    Directory of Open Access Journals (Sweden)

    Silas Adolfo Potin

    2016-08-01

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

  13. Novel optimum contribution selection methods accounting for conflicting objectives in breeding programs for livestock breeds with historical migration.

    Science.gov (United States)

    Wang, Yu; Bennewitz, Jörn; Wellmann, Robin

    2017-05-12

    Optimum contribution selection (OCS) is effective for increasing genetic gain, controlling the rate of inbreeding and enables maintenance of genetic diversity. However, this diversity may be caused by high migrant contributions (MC) in the population due to introgression of genetic material from other breeds, which can threaten the conservation of small local populations. Therefore, breeding objectives should not only focus on increasing genetic gains but also on maintaining genetic originality and diversity of native alleles. This study aimed at investigating whether OCS was improved by including MC and modified kinships that account for breed origin of alleles. Three objective functions were considered for minimizing kinship, minimizing MC and maximizing genetic gain in the offspring generation, and we investigated their effects on German Angler and Vorderwald cattle. In most scenarios, the results were similar for Angler and Vorderwald cattle. A significant positive correlation between MC and estimated breeding values of the selection candidates was observed for both breeds, thus traditional OCS would increase MC. Optimization was performed under the condition that the rate of inbreeding did not exceed 1% and at least 30% of the maximum progress was achieved for all other criteria. Although traditional OCS provided the highest breeding values under restriction of classical kinship, the magnitude of MC in the progeny generation was not controlled. When MC were constrained or minimized, the kinship at native alleles increased compared to the reference scenario. Thus, in addition to constraining MC, constraining kinship at native alleles is required to ensure that native genetic diversity is maintained. When kinship at native alleles was constrained, the classical kinship was automatically lowered in most cases and more sires were selected. However, the average breeding value in the next generation was also lower than that obtained with traditional OCS. For local

  14. ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

    Directory of Open Access Journals (Sweden)

    Andreea Elena DREGHICIU

    2016-12-01

    Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.

  15. Financial accounting effects of tax aggressiveness: Contracting and measurement

    NARCIS (Netherlands)

    DeWaegenaere, A.M.B.; Sansing, R.C.; Wielhouwer, J.L.

    2015-01-01

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  16. Financial accounting effects of tax aggressiveness : Contracting and measurement

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  17. The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    Directory of Open Access Journals (Sweden)

    Prem W.S. Yapa

    2015-09-01

    Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

  18. THE EFFECT OF GLOBALIZATION ON FRAMEWORKS AND CONCEPTS IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    TOTH Kornel

    2015-07-01

    Full Text Available In today's fast changing economic environment the accounting data of business organizations have to provide relevant information about the income and financial conditions of firms in order to show a faithful picture. Over the past few decades global markets have gone through significant changes, nevertheless social and economic transformation, the development of information technology, and the expanding variety of financial transactions have created new challenges in financial reporting. Because of these quick changes in the economic environment and the more unpredictable and uncertain competition in the case of some balance sheet items, fair valuation of these items has arisen beside the historical cost-based measurement – especially in the case of financial instruments. Growing international trade has resulted in increased import and export activities, and the horizons of investors and borrowers have become global, which has increased the level of their risks. Practices and markets have developed which help firms manage the added risks of doing business abroad. The importance of financial instruments has increased considerably in line with the dynamic development of capital markets. Financial instruments used by not only financial institutions but other organizations as well have become more and more sophisticated, thus enhancing the role of related regulation. Financial instruments, including derivatives, are the most uncertain elements in the global financial system, affecting its stability the most. The latest financial crisis has raised the question of whether the current accounting concepts brought about the crisis or not. Answering this is difficult, since the crisis encouraged the re-thinking of several accounting issues. The research question focuses on attesting that more and more current practice of fair valuation does not decrease the usefulness of the information in financial statements. The main finding of this paper is that

  19. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Science.gov (United States)

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...

  20. Sexual selection accounts for the geographic reversal of sexual size dimorphism in the dung fly, sepsis punctum (Diptera: Sepsidae).

    Science.gov (United States)

    Puniamoorthy, Nalini; Schäfer, Martin A; Blanckenhorn, Wolf U

    2012-07-01

    Sexual size dimorphism (SSD) varies widely across and within species. The differential equilibrium model of SSD explains dimorphism as the evolutionary outcome of consistent differences in natural and sexual selection between the sexes. Here, we comprehensively examine a unique cross-continental reversal in SSD in the dung fly, Sepsis punctum. Using common garden laboratory experiments, we establish that SSD is male-biased in Europe and female-biased in North America. When estimating sexual (pairing success) and fecundity selection (clutch size of female partner) on males under three operational sex ratios (OSRs), we find that the intensity of sexual selection is significantly stronger in European versus North American populations, increasing with male body size and OSR in the former only. Fecundity selection on female body size also increases strongly with egg number and weakly with egg volume, however, equally on both continents. Finally, viability selection on body size in terms of intrinsic (physiological) adult life span in the laboratory is overall nil and does not vary significantly across all seven populations. Although it is impossible to prove causality, our results confirm the differential equilibrium model of SSD in that differences in sexual selection intensity account for the reversal in SSD in European versus North American populations, presumably mediating the ongoing speciation process in S. punctum. © 2012 The Author(s).

  1. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    Directory of Open Access Journals (Sweden)

    Bakri

    2015-08-01

    Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

  2. Heterogeneous Causal Effects and Sample Selection Bias

    DEFF Research Database (Denmark)

    Breen, Richard; Choi, Seongsoo; Holm, Anders

    2015-01-01

    The role of education in the process of socioeconomic attainment is a topic of long standing interest to sociologists and economists. Recently there has been growing interest not only in estimating the average causal effect of education on outcomes such as earnings, but also in estimating how...... causal effects might vary over individuals or groups. In this paper we point out one of the under-appreciated hazards of seeking to estimate heterogeneous causal effects: conventional selection bias (that is, selection on baseline differences) can easily be mistaken for heterogeneity of causal effects....... This might lead us to find heterogeneous effects when the true effect is homogenous, or to wrongly estimate not only the magnitude but also the sign of heterogeneous effects. We apply a test for the robustness of heterogeneous causal effects in the face of varying degrees and patterns of selection bias...

  3. Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

    Science.gov (United States)

    Li, Jibo; Chen, Yingying; Huang, Xiting

    2015-01-01

    Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

  4. A Study in Public School Accountability Through the Application of Multiple Regression to Selected Variables.

    Science.gov (United States)

    Burke, Harold Reesor

    The purpose of the study was to develop and evaluate a method of determining the effectiveness of individual schools in promoting student achievement in reading and arithmetic, and to investigate the relationship of sibling order and of residence in intact or broken homes on student achievement. Five hundred sixty-three sixth graders from 16…

  5. Do loyalty programs really enhance behavioral loyalty? An empirical analysis accounting for self-selecting members

    NARCIS (Netherlands)

    Leenheer, Jorna; van Heerde, Harald J.; Bijmolt, Tammo H. A.; Smidts, Ale

    One of the pressing issues in marketing is whether loyalty programs really enhance behavioral loyalty. Loyalty program members may have a much higher share-of-wallet at the firm with the loyalty program than non-members have, but this does not necessarily imply that loyalty programs are effective.

  6. Non-additive Effects in Genomic Selection

    Directory of Open Access Journals (Sweden)

    Luis Varona

    2018-03-01

    Full Text Available In the last decade, genomic selection has become a standard in the genetic evaluation of livestock populations. However, most procedures for the implementation of genomic selection only consider the additive effects associated with SNP (Single Nucleotide Polymorphism markers used to calculate the prediction of the breeding values of candidates for selection. Nevertheless, the availability of estimates of non-additive effects is of interest because: (i they contribute to an increase in the accuracy of the prediction of breeding values and the genetic response; (ii they allow the definition of mate allocation procedures between candidates for selection; and (iii they can be used to enhance non-additive genetic variation through the definition of appropriate crossbreeding or purebred breeding schemes. This study presents a review of methods for the incorporation of non-additive genetic effects into genomic selection procedures and their potential applications in the prediction of future performance, mate allocation, crossbreeding, and purebred selection. The work concludes with a brief outline of some ideas for future lines of that may help the standard inclusion of non-additive effects in genomic selection.

  7. On The Effectiveness of Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Marc Orlitzky

    2007-12-01

    Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal.  We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency.  In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.

  8. The effect of an emotional intelligence development programme on accountants

    Directory of Open Access Journals (Sweden)

    Cara S. Jonker

    2009-09-01

    Full Text Available The  objective  of  this  research was to compile and  evaluate  a development programme  aimed at emotional  intelligence (EI  in the accounting profession. A two-group design (pre- and post-test was used. An accidental  sample  (experimental and control group was taken from future employees within a financial management environment. The  BarOn-EQ-i was administered and further data were gathered qualitatively by means of diary entries. The results showed an improvement in total EI level. The specific areas of EI that were developed due to the programme included the following subscales: interpersonal, adaptability and general mood. The specific EI factors that showed improvement included self-regard, self-actualisation, interpersonal relations, reality testing, problem solving, flexibility, stress tolerance and optimism.

  9. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    Science.gov (United States)

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  10. A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

    Science.gov (United States)

    Morris, David E., Sr.; Scott, John

    2017-01-01

    The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

  11. Evidence for a neural dual-process account for adverse effects of cognitive control.

    Science.gov (United States)

    Zink, Nicolas; Stock, Ann-Kathrin; Colzato, Lorenza; Beste, Christian

    2018-06-09

    Advantageous effects of cognitive control are well-known, but cognitive control may also have adverse effects, for example when it suppresses the implicit processing of stimulus-response (S-R) bindings that could benefit task performance. Yet, the neurophysiological and functional neuroanatomical structures associated with adverse effects of cognitive control are poorly understood. We used an extreme group approach to compare individuals who exhibit adverse effects of cognitive control to individuals who do not by combining event-related potentials (ERPs), source localization, time-frequency analysis and network analysis methods. While neurophysiological correlates of cognitive control (i.e. N2, N450, theta power and theta-mediated neuronal network efficiency) and task-set updating (P3) both reflect control demands and implicit information processing, differences in the degree of adverse cognitive control effects are associated with two independent neural mechanisms: Individuals, who show adverse behavioral effects of cognitive control, show reduced small-world properties and thus reduced efficiency in theta-modulated networks when they fail to effectively process implicit information. In contrast to this, individuals who do not display adverse control effects show enhanced task-set updating mechanism when effectively processing implicit information, which is reflected by the P3 ERP component and associated with the temporo-parietal junction (TPJ, BA 40) and medial frontal gyrus (MFG; BA 8). These findings suggest that implicit S-R contingencies, which benefit response selection without cognitive control, are always 'picked up', but may fail to be integrated with task representations to guide response selection. This provides evidence for a neurophysiological and functional neuroanatomical "dual-process" account of adverse cognitive control effects.

  12. Determinants of Key Account Management Effectiveness: The Case ...

    African Journals Online (AJOL)

    Ethiopian Journal of Business and Economics (The) ... the postulated seven determinants of KAM effectiveness (strategy, solution, people, management, ... The findings provide the empirical application of the KAM model theorized by Zupancic ...

  13. Determinants of Key Account Management Effectiveness: The Case ...

    African Journals Online (AJOL)

    Dires Abebe Fenta

    relationship. KAM is a customer oriented approach in the modern relationship marketing ... services, customization of services, and information sharing. Macdonald ..... link between organizational factors and KAM effectiveness. Other factors.

  14. Selection of parameters on laser cutting mild steel plates taking account of some manufacturing purposes

    Science.gov (United States)

    Asano, Hiroshi; Suzuki, Jippei; Kawakami, Hiroshi; Eguchi, Hiroshi

    2003-11-01

    There are large number of processing conditions which can be set for laser-cutting of plate materials, because importance of the objective for the cutting is different from product to product. This study aims to build a system which can set the processing conditions reasonably and efficiently. From plural processing objectives, roughness of cutting surface was taken up from among the required qualities, such as processing speed, circularity of a processed hole, height of dross on the rear side, roughness of cutting surfaces, accuracy of shapes and dimensions, and with of burning, to review the effects of the processing condition on the cutting surface including the drag line gap. In our experiments, a 1 kW CO2 gas laser machine was used to make laser-cutting samples and 389 combinations of samples were used. From the results of the experiments, the range of processing conditions which allow cutting is defined by the energy input per unit area HIA = 4.8 [J/mm2]. The values of roughness of the cutting surface on both front and rear sides of the plates can be reduced if the cutting speed is 1000 mm/min or higher, and they little change at small values if the heat input per unit area is within a range under 20 J/mm2. In a range of thin plate thickness, the drag gap on cutting surfaces can be evaluated by the heat input per unit area. In the case of thicker plate, the greater the duty is, the smaller the drag gap is, if the heat input per units area is kept unchanged. Cutting with small heat input is desirable for better roughness of cutting surface. Cutting with large heat input is required for better drag gap. In the scope of our study, a value 20 J/mm2 of heat input per unit area is recommended for laer-cutting of 0.8 - 4.5 mm thick mild steel plates.

  15. The effects of media on the level of accountability of public organization

    Directory of Open Access Journals (Sweden)

    Mehrdad Matani

    2014-09-01

    Full Text Available One of the features of democratic political systems is the accountability against their own performances. Media, one of the powerful elements of civil society and effectual on public thought, plays an important role in making the government responsive. To achieve this goal, the present study tries to investigate the effect of media on the improvement of the accountability level of the government agencies. The statistical society of this research includes all male students of Azad Ghaemshahr University where 320 students were selected through purposive sampling method based on Kerjesy and Morgan table. Applied research method is used in this survey. A researcher-made questionnaire was used to collect the required data. In order to validate the instrument, appropriate questions related to each variable were extracted from valid sources and finally approved by authorities. In order to calculate the reliability of the questionnaire, Cronbach’s alpha was calculated to be 89. Since the distribution of the data was normal, parametric statistical tests were used to testify the hypotheses. The findings of the study show that the media could be effective in terms of making public organizations responsive, through leading and training the public, unifying demands, and monitoring and broadcasting. However, the findings reveal that if the media were free and independent, they would better perform their responsibilities. Finally, the study at hand concludes that in comparison to other media, television is much more powerful in terms of pushing the public sector to be responsive.

  16. [Silvicultural treatments and their selection effects].

    Science.gov (United States)

    Vincent, G

    1973-01-01

    Selection can be defined in terms of its observable consequences as the non random differential reproduction of genotypes (Lerner 1958). In the forest stands we are selecting during the improvements-fellings and reproduction treatments the individuals surpassing in growth or in production of first-class timber. However the silvicultural treatments taken in forest stands guarantee a permanent increase of forest production only in such cases, if they have been taken with respect to the principles of directional (dynamic) selection. These principles require that the trees determined for further growing and for forest regeneration are selected by their hereditary properties, i.e. by their genotypes.For making this selection feasible, our study deals with the genetic parameters and gives some examples of the application of the response, the selection differential, the heritability in the narrow and in the broad sense, as well as of the genetic and genotypic gain. On the strength of this parameter we have the possibility to estimate the economic success of several silvicultural treatments in forest stands.The mentioned examples demonstrate that the selection measures of a higher intensity will be manifested in a higher selection differential, in a higher genetic and genotypic gain and that the mentioned measures show more distinct effects in the variable populations - in natural forest - than in the population characteristic by a smaller variability, e.g. in many uniform artificially established stands.The examples of influences of different selection on the genotypes composition of population prove that genetics instructs us to differentiate the different genotypes of the same species and gives us at the same time a new criterions for evaluating selectional treatments. These criterions from economic point of view is necessary to consider in silviculture as advantageous even for the reason that we can judge from these criterions the genetical composition of forest stands

  17. Model selection for semiparametric marginal mean regression accounting for within-cluster subsampling variability and informative cluster size.

    Science.gov (United States)

    Shen, Chung-Wei; Chen, Yi-Hau

    2018-03-13

    We propose a model selection criterion for semiparametric marginal mean regression based on generalized estimating equations. The work is motivated by a longitudinal study on the physical frailty outcome in the elderly, where the cluster size, that is, the number of the observed outcomes in each subject, is "informative" in the sense that it is related to the frailty outcome itself. The new proposal, called Resampling Cluster Information Criterion (RCIC), is based on the resampling idea utilized in the within-cluster resampling method (Hoffman, Sen, and Weinberg, 2001, Biometrika 88, 1121-1134) and accommodates informative cluster size. The implementation of RCIC, however, is free of performing actual resampling of the data and hence is computationally convenient. Compared with the existing model selection methods for marginal mean regression, the RCIC method incorporates an additional component accounting for variability of the model over within-cluster subsampling, and leads to remarkable improvements in selecting the correct model, regardless of whether the cluster size is informative or not. Applying the RCIC method to the longitudinal frailty study, we identify being female, old age, low income and life satisfaction, and chronic health conditions as significant risk factors for physical frailty in the elderly. © 2018, The International Biometric Society.

  18. Estimating intervention effects of prevention programs: accounting for noncompliance.

    Science.gov (United States)

    Stuart, Elizabeth A; Perry, Deborah F; Le, Huynh-Nhu; Ialongo, Nicholas S

    2008-12-01

    Individuals not fully complying with their assigned treatments is a common problem encountered in randomized evaluations of behavioral interventions. Treatment group members rarely attend all sessions or do all "required" activities; control group members sometimes find ways to participate in aspects of the intervention. As a result, there is often interest in estimating both the effect of being assigned to participate in the intervention, as well as the impact of actually participating and doing all of the required activities. Methods known broadly as "complier average causal effects" (CACE) or "instrumental variables" (IV) methods have been developed to estimate this latter effect, but they are more commonly applied in medical and treatment research. Since the use of these statistical techniques in prevention trials has been less widespread, many prevention scientists may not be familiar with the underlying assumptions and limitations of CACE and IV approaches. This paper provides an introduction to these methods, described in the context of randomized controlled trials of two preventive interventions: one for perinatal depression among at-risk women and the other for aggressive disruptive behavior in children. Through these case studies, the underlying assumptions and limitations of these methods are highlighted.

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

    Science.gov (United States)

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

    2015-04-01

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

  20. Examining the Operational Effectiveness and Accountability of Federal Agencies as Indicated in the Performance and Accountability Reports Required by the Government Performance and Results Act of 1993

    National Research Council Canada - National Science Library

    Caron, Lenn E; Farricker, Daniel A; Underwood, Jeffrey R

    2007-01-01

    .... The agencies chosen were performing at different levels of effectiveness, according to the performance and accountability scorecard produced by the Mercatus Center at George Mason University, a non...

  1. Accounting for Missing Correlation Coefficients in Fixed-Effects MASEM.

    Science.gov (United States)

    Jak, Suzanne; Cheung, Mike W-L

    2018-01-01

    Meta-analytic structural equation modeling (MASEM) is increasingly applied to advance theories by synthesizing existing findings. MASEM essentially consists of two stages. In Stage 1, a pooled correlation matrix is estimated based on the reported correlation coefficients in the individual studies. In Stage 2, a structural model (such as a path model) is fitted to explain the pooled correlations. Frequently, the individual studies do not provide all the correlation coefficients between the research variables. In this study, we modify the currently optimal MASEM-method to deal with missing correlation coefficients, and compare its performance with existing methods. This study is the first to evaluate the performance of fixed-effects MASEM methods under different levels of missing correlation coefficients. We found that the often used univariate methods performed very poorly, while the multivariate methods performed well overall.

  2. Effective wavefield extrapolation in anisotropic media: Accounting for resolvable anisotropy

    KAUST Repository

    Alkhalifah, Tariq Ali

    2014-01-01

    Spectral methods provide artefact-free and generally dispersion-free wavefield extrapolation in anisotropic media. Their apparent weakness is in accessing the medium-inhomogeneity information in an efficient manner. This is usually handled through a velocity-weighted summation (interpolation) of representative constant-velocity extrapolated wavefields, with the number of these extrapolations controlled by the effective rank of the original mixed-domain operator or, more specifically, by the complexity of the velocity model. Conversely, with pseudo-spectral methods, because only the space derivatives are handled in the wavenumber domain, we obtain relatively efficient access to the inhomogeneity in isotropic media, but we often resort to weak approximations to handle the anisotropy efficiently. Utilizing perturbation theory, I isolate the contribution of anisotropy to the wavefield extrapolation process. This allows us to factorize as much of the inhomogeneity in the anisotropic parameters as possible out of the spectral implementation, yielding effectively a pseudo-spectral formulation. This is particularly true if the inhomogeneity of the dimensionless anisotropic parameters are mild compared with the velocity (i.e., factorized anisotropic media). I improve on the accuracy by using the Shanks transformation to incorporate a denominator in the expansion that predicts the higher-order omitted terms; thus, we deal with fewer terms for a high level of accuracy. In fact, when we use this new separation-based implementation, the anisotropy correction to the extrapolation can be applied separately as a residual operation, which provides a tool for anisotropic parameter sensitivity analysis. The accuracy of the approximation is high, as demonstrated in a complex tilted transversely isotropic model. © 2014 European Association of Geoscientists & Engineers.

  3. Effective wavefield extrapolation in anisotropic media: Accounting for resolvable anisotropy

    KAUST Repository

    Alkhalifah, Tariq Ali

    2014-04-30

    Spectral methods provide artefact-free and generally dispersion-free wavefield extrapolation in anisotropic media. Their apparent weakness is in accessing the medium-inhomogeneity information in an efficient manner. This is usually handled through a velocity-weighted summation (interpolation) of representative constant-velocity extrapolated wavefields, with the number of these extrapolations controlled by the effective rank of the original mixed-domain operator or, more specifically, by the complexity of the velocity model. Conversely, with pseudo-spectral methods, because only the space derivatives are handled in the wavenumber domain, we obtain relatively efficient access to the inhomogeneity in isotropic media, but we often resort to weak approximations to handle the anisotropy efficiently. Utilizing perturbation theory, I isolate the contribution of anisotropy to the wavefield extrapolation process. This allows us to factorize as much of the inhomogeneity in the anisotropic parameters as possible out of the spectral implementation, yielding effectively a pseudo-spectral formulation. This is particularly true if the inhomogeneity of the dimensionless anisotropic parameters are mild compared with the velocity (i.e., factorized anisotropic media). I improve on the accuracy by using the Shanks transformation to incorporate a denominator in the expansion that predicts the higher-order omitted terms; thus, we deal with fewer terms for a high level of accuracy. In fact, when we use this new separation-based implementation, the anisotropy correction to the extrapolation can be applied separately as a residual operation, which provides a tool for anisotropic parameter sensitivity analysis. The accuracy of the approximation is high, as demonstrated in a complex tilted transversely isotropic model. © 2014 European Association of Geoscientists & Engineers.

  4. Compatibility of sportswomen at selection in commands on group exercises of artistic gymnastics accounting their functional condition

    Directory of Open Access Journals (Sweden)

    O.S. Kozhanova

    2013-02-01

    Full Text Available The degree of trained and predisposition of work is certain from data of mechanisms of energy-supply of sportswomen. 40 students took part in research. The degree of trained sportswomen was determined on results a vectorcardiography. On the level of functional possibilities of heart of sportswomen were up-diffused on three groups. It was set that most corresponds the specific of group exercises the first group of gymnasts the heart of which is in a greater degree predispositioned to implementation of loadings of anaerobic and mixed orientation. The first group of sportswomen is characterized optimum accordance of processes depolarization and repolarization of ventricles and normal functioning of auricles. For the sportswomen of this group a heart works in the economical mode without tension. It is set that the account of compatible functionality at a selection in commands on group exercises comes forward the factor of increase of efficiency of competition activity of sportswomen.

  5. Accounting for Cured Patients in Cost-Effectiveness Analysis.

    Science.gov (United States)

    Othus, Megan; Bansal, Aasthaa; Koepl, Lisel; Wagner, Samuel; Ramsey, Scott

    2017-04-01

    Economic evaluations often measure an intervention effect with mean overall survival (OS). Emerging types of cancer treatments offer the possibility of being "cured" in that patients can become long-term survivors whose risk of death is the same as that of a disease-free person. Describing cured and noncured patients with one shared mean value may provide a biased assessment of a therapy with a cured proportion. The purpose of this article is to explain how to incorporate the heterogeneity from cured patients into health economic evaluation. We analyzed clinical trial data from patients with advanced melanoma treated with ipilimumab (Ipi; n = 137) versus glycoprotein 100 (gp100; n = 136) with statistical methodology for mixture cure models. Both cured and noncured patients were subject to background mortality not related to cancer. When ignoring cured proportions, we found that patients treated with Ipi had an estimated mean OS that was 8 months longer than that of patients treated with gp100. Cure model analysis showed that the cured proportion drove this difference, with 21% cured on Ipi versus 6% cured on gp100. The mean OS among the noncured cohort patients was 10 and 9 months with Ipi and gp100, respectively. The mean OS among cured patients was 26 years on both arms. When ignoring cured proportions, we found that the incremental cost-effectiveness ratio (ICER) when comparing Ipi with gp100 was $324,000/quality-adjusted life-year (QALY) (95% confidence interval $254,000-$600,000). With a mixture cure model, the ICER when comparing Ipi with gp100 was $113,000/QALY (95% confidence interval $101,000-$154,000). This analysis supports using cure modeling in health economic evaluation in advanced melanoma. When a proportion of patients may be long-term survivors, using cure models may reduce bias in OS estimates and provide more accurate estimates of health economic measures, including QALYs and ICERs. Copyright © 2017 International Society for Pharmacoeconomics

  6. Accountability and need for cognition effects on contrast, halo, and accuracy in performance ratings.

    Science.gov (United States)

    Palmer, Jerry K; Feldman, Jack M

    2005-03-01

    In the present study, the authors investigated the effects of accountability and need for cognition on contrast errors, halo, and accuracy of performance ratings examined in good and poor performance context conditions, as well as in a context-free control condition. The accountability manipulation reduced the contrast effect and also modified rater recall of good ratee behavior. Accountability reduced halo in ratings and increased rating accuracy in a poor performance context. Accountability also interacted with need for cognition in predicting individual rater halo.

  7. Effectiveness of Selected Communication Media on Tourism ...

    African Journals Online (AJOL)

    waterfalls, historical relics, captivating beaches, rock out-crops, rolling lulls coupled with hospitable and culturally active people that are capable of making tourism a delight in Nigeria. The study therefore assessed the effectiveness of selected communication media on awareness creation towards tourism for rural ...

  8. Accounting for the Effect of Earth's Rotation in Magnetotelluric Inference

    Science.gov (United States)

    Riegert, D. L.; Thomson, D. J.

    2017-12-01

    The study of geomagnetism has been documented as far back as 1722 when the watchmaker G. Graham constructed a more sensitive compass and showed that the variations in geomagnetic direction varied with an irregular daily pattern. Increased interest in geomagnetism in geomagnetism began at the end of the 19th century (Lamb, Schuster, Chapman, and Price). The Magnetotelluric Method was first introduced in the 1950's (Cagniard and Tikhonov), and, at its core, is simply a regression problem. The result of this method is a transfer function estimate which describes the earth's response to magnetic field variations. This estimate can then be used to infer the earth's subsurface structure; useful for applications such as natural resource exploration. The statistical problem of estimating a transfer function between geomagnetic and induced current measurements has evolved since the 1950's due to a variety of problems: non-stationarity, outliers, and violation of Gaussian assumptions. To address some of these issues, robust regression methods (Chave and Thomson, 2004) and the remote reference method (Gambel, 1979) have been proposed and used. The current method seems to provide reasonable estimates, but still requires a large amount of data. Using the multitaper method of spectral analysis (Thomson, 1982), taking long (greater than 4 months) blocks of geomagnetic data, and concentrating on frequencies below 1000 microhertz to avoid ultraviolet effects, one finds that:1) the cross-spectra are dominated by many offset frequencies including plus and minus 1 and 2 cycles per day;2) the coherence at these offset frequencies is often stronger than at zero offset;3) there are strong couplings from the "quasi two-day" cycle;4) frequencines are usually not symmetric;5) the spectra are dominated by the normal modes of the Sun. This talk will discuss the method of incorporating these observations into the transfer function estimation model, some of the difficulties that arose, their

  9. Trends in surface-water quality at selected National Stream Quality Accounting Network (NASQAN) stations, in Michigan

    Science.gov (United States)

    Syed, Atiq U.; Fogarty, Lisa R.

    2005-01-01

    To demonstrate the value of long-term, water-quality monitoring, the Michigan Department of Environmental Quality (MDEQ), in cooperation with the U.S. Geological Survey (USGS), initiated a study to evaluate potential trends in water-quality constituents for selected National Stream Quality Accounting Network (NASQAN) stations in Michigan. The goal of this study is to assist the MDEQ in evaluating the effectiveness of water-pollution control efforts and the identification of water-quality concerns. The study included a total of nine NASQAN stations in Michigan. Approximately 28 constituents were analyzed for trend tests. Station selection was based on data availability, land-use characteristics, and station priority for the MDEQ Water Chemistry Monitoring Project. Trend analyses were completed using the uncensored Seasonal Kendall Test in the computer program Estimate Trend (ESTREND), a software program for the detection of trends in water-quality data. The parameters chosen for the trend test had (1) at least a 5-year period of record (2) about 5 percent of the observations censored at a single reporting limit, and (3) 40 percent of the values within the beginning one-fifth and ending one-fifth of the selected period. In this study, a negative trend indicates a decrease in concentration of a particular constituent, which generally means an improvement in water quality; whereas a positive trend means an increase in concentration and possible degradation of water quality. The results of the study show an overall improvement in water quality at the Clinton River at Mount Clemens, Manistee River at Manistee, and Pigeon River near Caseville. The detected trend for these stations show decreases in concentrations of various constituents such as nitrogen compounds, conductance, sulfate, fecal coliform bacteria, and fecal streptococci bacteria. The negative trend may indicate an overall improvement in agricultural practices, municipal and industrial wastewater

  10. Impulse purchases and trust: the mediating effect of stickiness and the mental budgeting account.

    Science.gov (United States)

    Wu, Jyh-Jeng; Chen, Ying-Hueih; Chien, Shu-Hua

    2013-10-01

    Impulse purchasing is a pervasive yet relatively little-discussed phenomenon. This study investigates the effect of impulse purchases on trust, as well as the mediating effect of stickiness and the mental budgeting account in the group buying context. Questionnaires were sent to group buying participants. The results show that impulse purchases have a positive effect on trust and that both stickiness and the mental budgeting account present a mediating effect.

  11. The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

    OpenAIRE

    Hui-Sung, Kao; Tzu-Han Wei

    2014-01-01

    This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

  12. ALGORITHM OF SELECTION EFFECTIVE SOLUTIONS FOR REPROFILING OF INDUSTRIAL BUILDINGS

    Directory of Open Access Journals (Sweden)

    MENEJLJUK A. I.

    2016-08-01

    Full Text Available Raising of problem.Non-compliance requirements of today's industrial enterprises, which were built during the Soviet period, as well as significant technical progress, economic reform and transition to market principles of performance evaluation leading to necessity to change their target and functionality. The technical condition of many industrial buildings in Ukraine allows to exploit them for decades.Redesigning manufacturing enterprises allows not only to reduce the cost of construction, but also to obtain new facilities in the city. Despite the large number of industrial buildings that have lost their effectiveness and relevance, as well as a significant investor interest in these objects, the scope of redevelopment in the construction remains unexplored. Analysis researches on the topic. The problem of reconstruction of industrial buildings considered in Topchy D. [3], Travin V. [9], as well as in the work of other scientists. However, there are no rules in regulatory documents and system studies for improving the organization of the reconstruction of buildings at realigning. The purpose of this work is the development an algorithm of actions for selection of effective organizational decisions at the planning stage of a reprofiling project of industrial buildings. The proposed algorithm allows you to select an effective organizational and technological solution for the re-profiling of industrial buildings, taking into account features of the building, its location, its state of structures and existing restrictions. The most effective organizational solution allows realize the reprofiling project of an industrial building in the most possible short terms and with the lowest possible use of material resources, taking into account the available features and restrictions. Conclusion. Each object has a number of unique features that necessary for considering at choosing an effective reprofiling variant. The developed algorithm for selecting

  13. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    Science.gov (United States)

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  14. Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

    Science.gov (United States)

    Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

    2004-01-01

    The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

  15. Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

    Directory of Open Access Journals (Sweden)

    Dignah Ashwag

    2017-01-01

    Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

  16. Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

    Directory of Open Access Journals (Sweden)

    Mateus Alexandre Costa dos Santos

    2014-12-01

    Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

  17. Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms

    Directory of Open Access Journals (Sweden)

    Oyewo Babajide

    2017-12-01

    Full Text Available This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.

  18. Effects of Payment for Performance on accountability mechanisms: Evidence from Pwani, Tanzania.

    Science.gov (United States)

    Mayumana, Iddy; Borghi, Jo; Anselmi, Laura; Mamdani, Masuma; Lange, Siri

    2017-04-01

    Payment for Performance (P4P) aims to improve provider motivation to perform better, but little is known about the effects of P4P on accountability mechanisms. We examined the effect of P4P in Tanzania on internal and external accountability mechanisms. We carried out 93 individual in-depth interviews, 9 group interviews and 19 Focus Group Discussions in five intervention districts in three rounds of data collection between 2011 and 2013. We carried out surveys in 150 health facilities across Pwani region and four control districts, and interviewed 200 health workers, before the scheme was introduced and 13 months later. We examined the effects of P4P on internal accountability mechanisms including management changes, supervision, and priority setting, and external accountability mechanisms including provider responsiveness to patients, and engagement with Health Facility Governing Committees. P4P had some positive effects on internal accountability, with increased timeliness of supervision and the provision of feedback during supervision, but a lack of effect on supervision intensity. P4P reduced the interruption of service delivery due to broken equipment as well as drug stock-outs due to increased financial autonomy and responsiveness from managers. Management practices became less hierarchical, with less emphasis on bureaucratic procedures. Effects on external accountability were mixed, health workers treated pregnant women more kindly, but outreach activities did not increase. Facilities were more likely to have committees but their role was largely limited. P4P resulted in improvements in internal accountability measures through improved relations and communication between stakeholders that were incentivised at different levels of the system and enhanced provider autonomy over funds. P4P had more limited effects on external accountability, though attitudes towards patients appeared to improve, community engagement through health facility governing committees

  19. The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    OpenAIRE

    Prem W.S. Yapa; Diane Kraal; Mahesh Joshi

    2015-01-01

    This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits...

  20. Task-selective memory effects for successfully implemented encoding strategies.

    Science.gov (United States)

    Leshikar, Eric D; Duarte, Audrey; Hertzog, Christopher

    2012-01-01

    Previous behavioral evidence suggests that instructed strategy use benefits associative memory formation in paired associate tasks. Two such effective encoding strategies--visual imagery and sentence generation--facilitate memory through the production of different types of mediators (e.g., mental images and sentences). Neuroimaging evidence suggests that regions of the brain support memory reflecting the mental operations engaged at the time of study. That work, however, has not taken into account self-reported encoding task success (i.e., whether participants successfully generated a mediator). It is unknown, therefore, whether task-selective memory effects specific to each strategy might be found when encoding strategies are successfully implemented. In this experiment, participants studied pairs of abstract nouns under either visual imagery or sentence generation encoding instructions. At the time of study, participants reported their success at generating a mediator. Outside of the scanner, participants further reported the quality of the generated mediator (e.g., images, sentences) for each word pair. We observed task-selective memory effects for visual imagery in the left middle occipital gyrus, the left precuneus, and the lingual gyrus. No such task-selective effects were observed for sentence generation. Intriguingly, activity at the time of study in the left precuneus was modulated by the self-reported quality (vividness) of the generated mental images with greater activity for trials given higher ratings of quality. These data suggest that regions of the brain support memory in accord with the encoding operations engaged at the time of study.

  1. The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting: A Contextual Analysis

    OpenAIRE

    Emmanuel Igbawase Abanyam; Paul Aondona Angahar

    2015-01-01

    This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...

  2. The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance

    OpenAIRE

    Rahmi Yücel; Kayhan Ahmetoğulları

    2015-01-01

    This study is based on a sample of 300 managers from the production industry of West Marmara Region. The goal of this study is to examine the interaction among advanced management accounting practices, competitive strategies and company performance. As a result of study, it is found that advanced accounting management practices have a positive effect on the company performance and competitive strategies. In addition, competitive strategies have an effect on the company performance positively....

  3. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    OpenAIRE

    Biljana Tešić

    2011-01-01

    The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

  4. Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction.

    Science.gov (United States)

    Fast, Shannon M; González, Marta C; Markuzon, Natasha

    2015-01-01

    Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. The spread of disease and social response are simulated under several different intervention strategies. The modeled social response depends upon the perceived risk of the disease, the extent of disease spread, and the media involvement. Using Monte Carlo simulation, we estimate the total number of infections and total social response for each strategy. We then identify the strategy that minimizes the expected total cost of the disease, which includes the cost of the disease itself, the cost of control measures, and the cost of social response. The model-based simulations suggest that the least-cost disease control strategy depends upon the perceived risk of the disease, as well as media intervention. The most cost-effective solution for diseases with low perceived risk was to implement moderate control measures. For diseases with higher perceived severity, such as SARS or Ebola, the most cost-effective strategy shifted toward intervening earlier in the outbreak, with greater resources. When intervention elicited increased media involvement, it remained important to control high severity diseases quickly. For moderate severity diseases, however, it became most cost-effective to implement no intervention and allow the disease to run its course. Our simulation results imply that, when diseases are perceived as severe, the costs of social response have a significant influence on selecting the most cost-effective strategy.

  5. Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction.

    Directory of Open Access Journals (Sweden)

    Shannon M Fast

    Full Text Available Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence.The spread of disease and social response are simulated under several different intervention strategies. The modeled social response depends upon the perceived risk of the disease, the extent of disease spread, and the media involvement. Using Monte Carlo simulation, we estimate the total number of infections and total social response for each strategy. We then identify the strategy that minimizes the expected total cost of the disease, which includes the cost of the disease itself, the cost of control measures, and the cost of social response.The model-based simulations suggest that the least-cost disease control strategy depends upon the perceived risk of the disease, as well as media intervention. The most cost-effective solution for diseases with low perceived risk was to implement moderate control measures. For diseases with higher perceived severity, such as SARS or Ebola, the most cost-effective strategy shifted toward intervening earlier in the outbreak, with greater resources. When intervention elicited increased media involvement, it remained important to control high severity diseases quickly. For moderate severity diseases, however, it became most cost-effective to implement no intervention and allow the disease to run its course. Our simulation results imply that, when diseases are perceived as severe, the costs of social response have a significant influence on selecting the most cost-effective strategy.

  6. OBSERVATIONAL SELECTION EFFECTS AND THE M-σ RELATION

    International Nuclear Information System (INIS)

    Gueltekin, Kayhan; Richstone, Douglas O.; Tremaine, Scott; Loeb, Abraham

    2011-01-01

    We examine the possibility that the observed relation between black hole mass and host-galaxy stellar velocity dispersion (the M-σ relation) is biased by an observational selection effect, the difficulty of detecting a black hole whose sphere of influence is smaller than the telescope resolution. In particular, we critically investigate recent claims that the M-σ relation only represents the upper limit to a broad distribution of black hole masses in galaxies of a given velocity dispersion. We find that this hypothesis can be rejected at a high confidence level, at least for the early-type galaxies with relatively high velocity dispersions (median 268 km s -1 ) that comprise most of our sample. We also describe a general procedure for incorporating observational selection effects in estimates of the properties of the M-σ relation. Applying this procedure we find results that are consistent with earlier estimates that did not account for selection effects, although with larger error bars. In particular, (1) the width of the M-σ relation is not significantly increased, (2) the slope and normalization of the M-σ relation are not significantly changed, and (3) most or all luminous early-type galaxies contain central black holes at zero redshift. Our results may not apply to late-type or small galaxies, which are not well represented in our sample.

  7. Disentangling the effects of demography and selection in human history.

    Science.gov (United States)

    Stajich, Jason E; Hahn, Matthew W

    2005-01-01

    Demographic events affect all genes in a genome, whereas natural selection has only local effects. Using publicly available data from 151 loci sequenced in both European-American and African-American populations, we attempt to distinguish the effects of demography and selection. To analyze large sets of population genetic data such as this one, we introduce "Perlymorphism," a Unix-based suite of analysis tools. Our analyses show that the demographic histories of human populations can account for a large proportion of effects on the level and frequency of variation across the genome. The African-American population shows both a higher level of nucleotide diversity and more negative values of Tajima's D statistic than does a European-American population. Using coalescent simulations, we show that the significantly negative values of the D statistic in African-Americans and the positive values in European-Americans are well explained by relatively simple models of population admixture and bottleneck, respectively. Working within these nonequilibrium frameworks, we are still able to show deviations from neutral expectations at a number of loci, including ABO and TRPV6. In addition, we show that the frequency spectrum of mutations--corrected for levels of polymorphism--is correlated with recombination rate only in European-Americans. These results are consistent with repeated selective sweeps in non-African populations, in agreement with recent reports using microsatellite data.

  8. Settlement-date Accounting for Equity Share Options - Conceptual Validity and Numerical Effects

    DEFF Research Database (Denmark)

    Møller, Peder Fredslund

    -date accounting are fully conceptually valid. They represent measurements of one partner group's share of total equity with effect for another group's share of total equity and income: the shareholders' part. Partially, this equity and income sharing model is already the basis for existing accounting standards......This paper demonstrates that settlement-date accounting for equity share options can be seen as an accounting method which implements a shareholder focused residually rewarded partners' equity view. This equity view represents a simple, natural extension of the shareholder proprietary view....... It implicates an equity and income sharing model for accounting which is characterized by specification of both shareholders' and non-shareholders' parts of total equity and income. When using this equity and income sharing model, the remeasurements of equity share option obligations made by settlement...

  9. Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

    Directory of Open Access Journals (Sweden)

    Osman Zekayi Orhan

    2014-06-01

    Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

  10. Accounting sodium effect in calculation of strength of nuclear reactor components

    International Nuclear Information System (INIS)

    Nikitin, V.I.

    1981-01-01

    Accounting methods of liquid sodium effect on long-term strength and creep of structural materials of nuclear reactors are considered. The decrease of pearlite steel strength at the decarburization expense and the decrease of plasticity of austenitic steels at the expense of carburization are noted. The necessity to account thermal transfer of mass is shown. Values of safety factors are presented, they are recommended for the design of reactor component parts with the thickness not less than 1 mm [ru

  11. Effect of Internal Factors and External Factors on Learning Achievement Intermediate Financial Accounting Course I

    OpenAIRE

    Huda, Syamsul; Diana, Nana

    2017-01-01

    The purpose of this study was to determine the effect of internal and external factors of students on the achievement of intermediate financial accounting courses 1 partially and simultaneously. This type of research is quantitative, while the data used in this study is primary data in the form of questionnaires and secondary data in the form of midterm semester exam on intermediate financial accounting 1 semester odd academic year 2016/2017. Hypothesis testing using multiple regression analy...

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

    OpenAIRE

    Nunuk Suryanti

    2016-01-01

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

  13. Effects of selection for cooperation and attention in dogs

    Directory of Open Access Journals (Sweden)

    Miklósi Ádám

    2009-07-01

    Full Text Available Abstract Background It has been suggested that the functional similarities in the socio-cognitive behaviour of dogs and humans emerged as a consequence of comparable environmental selection pressures. Here we use a novel approach to account for the facilitating effect of domestication in dogs and reveal that selection for two factors under genetic influence (visual cooperation and focused attention may have led independently to increased comprehension of human communicational cues. Method In Study 1, we observed the performance of three groups of dogs in utilizing the human pointing gesture in a two-way object choice test. We compared breeds selected to work while visually separated from human partners (N = 30, 21 breeds, clustered as independent worker group, with those selected to work in close cooperation and continuous visual contact with human partners (N = 30, 22 breeds, clustered as cooperative worker group, and with a group of mongrels (N = 30. Secondly, it has been reported that, in dogs, selective breeding to produce an abnormal shortening of the skull is associated with a more pronounced area centralis (location of greatest visual acuity. In Study 2, breeds with high cephalic index and more frontally placed eyes (brachycephalic breeds, N = 25, 14 breeds were compared with breeds with low cephalic index and laterally placed eyes (dolichocephalic breeds, N = 25, 14 breeds. Results In Study 1, cooperative workers were significantly more successful in utilizing the human pointing gesture than both the independent workers and the mongrels. In study 2, we found that brachycephalic dogs performed significantly better than dolichocephalic breeds. Discussion After controlling for environmental factors, we have provided evidence that at least two independent phenotypic traits with certain genetic variability affect the ability of dogs to rely on human visual cues. This finding should caution researchers against making simple generalizations

  14. A Principal Striving for Effective Instructional Leadership in an Era of Accountability

    Science.gov (United States)

    Mazzoni, Matthew J.

    2017-01-01

    The purpose of this case study was to explore a principal's experiences and how they aligned to Hallinger and Murphy's (1985) effective instructional leadership practices in an era of accountability. This study of effective principal leadership is timely and relevant due to the recent implementation of national and state mandates for principals to…

  15. Accounting for One-Group Clustering in Effect-Size Estimation

    Science.gov (United States)

    Citkowicz, Martyna; Hedges, Larry V.

    2013-01-01

    In some instances, intentionally or not, study designs are such that there is clustering in one group but not in the other. This paper describes methods for computing effect size estimates and their variances when there is clustering in only one group and the analysis has not taken that clustering into account. The authors provide the effect size…

  16. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

    Directory of Open Access Journals (Sweden)

    JeongYeon Kim

    2014-01-01

    Full Text Available This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm’s financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  17. Inter-assembly gap deviations in VVER-1000: Accounting for effects on engineering margin factors

    Energy Technology Data Exchange (ETDEWEB)

    Shishkov, Lev; Gorodkov, Sergey; Mikailov, Eldar; Sukhino-Khomenko, Evgenia [Nuclear Research Centre ' ' Kurchatov Institute' ' , Moscow (Russian Federation)

    2015-09-15

    Jacketless fuel assemblies change their form in the course of operation. Often they bow lengthwise. Primarily, these fuel assembly (FA) bows threaten to reduce the control rods' fall rate, but at the same time they change (e.g. increase) the amount of moderator in inter-assembly gaps, thus producing additional power surges. Gap sizes vary randomly and their impact is accounted for with the help of engineering margin factors. For VVER-1000, this account of engineering margin factors increases the fuel component of electricity generation cost by 3 - 5 %, and a half of this increase is due to inter- assembly gap variations. This paper discusses the technique used to account for the impact produced by these gaps on fuel rod power; gives numerical values of sensitivity factors for power variations vs. gap sizes depending on the computational model assumed; and discusses the interference of gap effects and the account of power and coolant temperature feedbacks.

  18. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    Science.gov (United States)

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  19. Dissociative effects of orthographic distinctiveness in pure and mixed lists: an item-order account.

    Science.gov (United States)

    McDaniel, Mark A; Cahill, Michael; Bugg, Julie M; Meadow, Nathaniel G

    2011-10-01

    We apply the item-order theory of list composition effects in free recall to the orthographic distinctiveness effect. The item-order account assumes that orthographically distinct items advantage item-specific encoding in both mixed and pure lists, but at the expense of exploiting relational information present in the list. Experiment 1 replicated the typical free recall advantage of orthographically distinct items in mixed lists and the elimination of that advantage in pure lists. Supporting the item-order account, recognition performances indicated that orthographically distinct items received greater item-specific encoding than did orthographically common items in mixed and pure lists (Experiments 1 and 2). Furthermore, order memory (input-output correspondence and sequential contiguity effects) was evident in recall of pure unstructured common lists, but not in recall of unstructured distinct lists (Experiment 1). These combined patterns, although not anticipated by prevailing views, are consistent with an item-order account.

  20. Effect of Pauli principle accounting an the two-phonon states of spherical nuclej

    International Nuclear Information System (INIS)

    Solov'ev, V.G.; Stoyanov, Ch.; Nikolaeva, R.

    1983-01-01

    The effect of account for the Pauli principle in two-phonon components of the wave functions on low-lying collective states of even-even spherical nuclei is investigated. The calculations are performed for sup(114, 116)Sn and sup(142, 144, 146, 148)Sm. The account of the Pauli principle is shown to exert a weak effect on the states with large one-phonon or two-phonon components. It is concluded that in some spherical nuclei sufficiently pure two-phonon states may exist

  1. Task-selective memory effects for successfully implemented encoding strategies.

    Directory of Open Access Journals (Sweden)

    Eric D Leshikar

    Full Text Available Previous behavioral evidence suggests that instructed strategy use benefits associative memory formation in paired associate tasks. Two such effective encoding strategies--visual imagery and sentence generation--facilitate memory through the production of different types of mediators (e.g., mental images and sentences. Neuroimaging evidence suggests that regions of the brain support memory reflecting the mental operations engaged at the time of study. That work, however, has not taken into account self-reported encoding task success (i.e., whether participants successfully generated a mediator. It is unknown, therefore, whether task-selective memory effects specific to each strategy might be found when encoding strategies are successfully implemented. In this experiment, participants studied pairs of abstract nouns under either visual imagery or sentence generation encoding instructions. At the time of study, participants reported their success at generating a mediator. Outside of the scanner, participants further reported the quality of the generated mediator (e.g., images, sentences for each word pair. We observed task-selective memory effects for visual imagery in the left middle occipital gyrus, the left precuneus, and the lingual gyrus. No such task-selective effects were observed for sentence generation. Intriguingly, activity at the time of study in the left precuneus was modulated by the self-reported quality (vividness of the generated mental images with greater activity for trials given higher ratings of quality. These data suggest that regions of the brain support memory in accord with the encoding operations engaged at the time of study.

  2. Testing the Item-Order Account of Design Effects Using the Production Effect

    Science.gov (United States)

    Jonker, Tanya R.; Levene, Merrick; MacLeod, Colin M.

    2014-01-01

    A number of memory phenomena evident in recall in within-subject, mixed-lists designs are reduced or eliminated in between-subject, pure-list designs. The item-order account (McDaniel & Bugg, 2008) proposes that differential retention of order information might underlie this pattern. According to this account, order information may be encoded…

  3. Can selection explain the protective effects of farming on asthma?

    Directory of Open Access Journals (Sweden)

    Wijnand Eduard

    2015-09-01

    No healthy worker selection into farming was observed and changes in asthma prevalence due to early retirement were small. Selection effects are therefore unlikely to explain the protective effects of farming on asthma.

  4. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    Science.gov (United States)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  5. Effects of Accounts Receivable Financing Practices on Growth of SMEs in Kakamega County, Kenya

    Directory of Open Access Journals (Sweden)

    Mary Nelima LYANI SINDANI

    2018-02-01

    Full Text Available Accounts receivable financing practice is the act of exchanging Accounts Receivables with money, and is defined as any type of financing which distinctly relies on AR, either as collateral or as eligibility requirement. Financing firm operations through Accounts receivables is gaining prominence world over which enables firms access finances easily. The objective of the study was to evaluate the effect of Accounts receivable financing practice on growth of SMEs in Kenya. Descriptive survey design and purposive random sampling were used. A sample size of 359 out of 5401 was used. Secondary data was obtained from Kakamega County Revenue Department, for the period under study. The assumptions which form a basis for use of the regression model were tested using homoscedasticity and autocorrelation. Ordinary Least Square method was used to determine the cause effect relationship between variables while hypothesis was tested at 5% significance level. The overall model was found to be significant with F=31.692 and p-value (0.00 < 0.05. The findings revealed that Accounts receivable financing practice when adopted by SMEs lead to growth. The study recommended that owners and managers should be enlightened on the importance of the various methods and practices of financing accounts receivables in order to enhance growth. The findings would form a basis for government and policy makers to formulate strategies and policies that would help reduce the levels of tied up capital in form of accounts receivable. The study also forms a basis for further research and adds to the existing body of knowledge.

  6. Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

    Directory of Open Access Journals (Sweden)

    Luciana Holtz

    2014-12-01

    Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

  7. Terahertz Wave Propagation in a Nanotube Conveying Fluid Taking into Account Surface Effect

    Directory of Open Access Journals (Sweden)

    Bo Fang

    2013-06-01

    Full Text Available In nanoscale structure sizes, the surface-to-bulk energy ratio is high and the surface effects must be taken into account. Surface effect plays a key role in accurately predicting the vibration behavior of nanostructures. In this paper, the wave behaviors of a single-walled carbon nanotube (CNT conveying fluid are studied. The nonlocal Timoshenko beam theory is used and the surface effect is taken into account. It is found that the fluid can flow at a very high flow velocity and the wave propagates in the terahertz frequency range. The surface effects can significantly enhance the propagating frequency. This finding is different from the classical model where the surface effect is neglected.

  8. The word frequency effect in first- and second-language word recognition: A lexical entrenchment account

    NARCIS (Netherlands)

    Diependaele, K.; Lemhöfer, K.M.L.; Brysbaert, M.

    2013-01-01

    We investigate the origin of differences in the word frequency effect between native speakers and second-language speakers. In a large-scale analysis of English word identification times we find that group-level differences are fully accounted for by the individual language proficiency scores.

  9. Fictional citizens and real effects: accountability to citizens in competitive and monopolistic markets

    NARCIS (Netherlands)

    Meijer, A.J.; Schillemans, T.

    2009-01-01

    This paper evaluates the influence of market conditions – (semi) competitive versus monopolistic markets –on (the effects of) citizen accountability on public sector organisations. Empirical material from case studies in education, healthcare, social security and land registry in the Netherlands is

  10. Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance.

    Science.gov (United States)

    Lee, Hwa-Young; Yang, Bong-Ming; Kang, Minah

    2016-01-01

    Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. This study examines the impact of two important dimensions of governance - control of corruption and democratic accountability - on the effectiveness of HIV/AIDS official development assistance. An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001-2010 datasets. Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below -2.269, aid has a detrimental effect on incidence of HIV/AIDS. The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

  11. Outputs as Educator Effectiveness in the United States: Shifting towards Political Accountability

    Science.gov (United States)

    Piro, Jody S.; Mullen, Laurie

    2013-01-01

    The definition of educator effectiveness is being redefined by econometric modeling to evidence student achievement on standardized tests. While the reasons that econometric frameworks are in vogue are many, it is clear that the strength of such models lie in the quantifiable evidence of student learning. Current accountability models frame…

  12. Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance

    Directory of Open Access Journals (Sweden)

    Hwa-Young Lee

    2016-05-01

    Full Text Available Background: Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. Objective: This study examines the impact of two important dimensions of governance – control of corruption and democratic accountability – on the effectiveness of HIV/AIDS official development assistance. Design: An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001–2010 datasets. Results: Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below −2.269, aid has a detrimental effect on incidence of HIV/AIDS. Conclusion: The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

  13. QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Biljana Tešić

    2011-09-01

    Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

  14. Team-oriented leadership: The interactive effects of leader group prototypicality, accountability, and team identification

    NARCIS (Netherlands)

    Giessner, S.R.; van Knippenberg, D.; van Ginkel, W.; Sleebos, E.

    2013-01-01

    We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis

  15. Annual Percentage Rate and Annual Effective Rate: Resolving Confusion in Intermediate Accounting Textbooks

    Science.gov (United States)

    Vicknair, David; Wright, Jeffrey

    2015-01-01

    Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented…

  16. Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

    2013-01-01

    Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

  17. Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

    2012-01-01

    OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current

  18. Students' performance in accounting: differential effect of field dependence-independence as a learning style.

    Science.gov (United States)

    Bernardi, Richard A

    2003-08-01

    This study examined the differential moderating effects associated with field dependence-independence and perceptions of stress on students' performance after controlling for SAT Mathematics and Verbal scores as well as students' actual effort on homework. The average performance of 178 third-year accounting majors over three examinations was used to evaluate their understanding of financial accounting. The students also took the Group Embedded Figures Test. While the data indicate that the most significant variables were students' effort, SAT Verbal scores, and their perceptions of stress, these variables were differentially associated with students' performance depending upon whether the student was classified as a field-independent or field-dependent learner.

  19. Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

    Energy Technology Data Exchange (ETDEWEB)

    Alrifai, M., E-mail: alrifm@eng.kuniv.edu.k [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Zribi, M.; Rayan, M. [Electrical Engineering Department, College of Engineering and Petroleum, Kuwait University, P.O. Box 5969, Safat 13060 (Kuwait); Krishnan, R. [Center for Rapid Transit Systems, Electrical and Computer Engineering Department, Virginia Tech University, 461 Durham Hall, Blacksburg, VA 24061-011 (United States)

    2010-06-15

    This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

  20. Speed control of switched reluctance motors taking into account mutual inductances and magnetic saturation effects

    International Nuclear Information System (INIS)

    Alrifai, M.; Zribi, M.; Rayan, M.; Krishnan, R.

    2010-01-01

    This paper deals with the speed control of switched reluctance motor (SRM) drives taking into account the effects of the mutual inductances between two adjacent phases and the effects of the magnetic saturation of the core. To overcome the problems commonly associated with single-phase excitation, a nonlinear SRM model, which is suitable for two-phase excitation and which takes into account the effects of mutual inductances between two adjacent phases and the magnetic saturation effects, is considered in the design of the proposed controllers. A feedback linearization control scheme and a sliding mode control scheme are designed for this motor drive. The proposed controllers guarantee the convergence of the phase currents and the rotor speed of the motor to their desired values. Simulation results indicate that the proposed controllers work well and that they are robust to changes in the parameters of the system and to changes in the load torque.

  1. The partner selection process : Steps, effectiveness, governance

    NARCIS (Netherlands)

    Duisters, D.; Duijsters, G.M.; de Man, A.P.

    2011-01-01

    Selecting the right partner is important for creating value in alliances. Even though prior research suggests that a structured partner selection process increases alliance success, empirical research remains scarce. This paper presents an explorative empirical study that shows that some steps in

  2. The partner selection process : steps, effectiveness, governance

    NARCIS (Netherlands)

    Duisters, D.; Duysters, G.M.; Man, de A.P.

    2011-01-01

    Selecting the right partner is important for creating value in alliances. Even though prior research suggests that a structured partner selection process increases alliance success, empirical research remains scarce. This paper presents an explorative empirical study that shows that some steps in

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

    Directory of Open Access Journals (Sweden)

    Nunuk Suryanti

    2016-12-01

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

  4. Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

    OpenAIRE

    Burlan Svitlana A.; Katkova Natalia V.

    2017-01-01

    The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the imple...

  5. Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective

    Science.gov (United States)

    2016-03-28

    Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective M A R C H 2 8 , 2 0 1 6...Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective Visit us at www.dodig.mil... FINANCE AND ACCOUNTING SERVICE DIRECTOR, DEFENSE HEALTH AGENCY SUBJECT: Other Defense Organizations and Defense Finance and Accounting Service

  6. Candidate mechanisms accounting for effects of physical activity on breast carcinogenesis.

    Science.gov (United States)

    Thompson, Henry J; Jiang, Weiqin; Zhu, Zongjian

    2009-09-01

    Evidence is strong that a reduction in risk for breast cancer is associated with moderate to vigorous physical activity (PA); however, there is limited understanding of the role of type, intensity, duration, and frequency of PA and their mechanisms in accounting for this health benefit. The objective of this review is to stimulate investigations of candidate mechanisms that may account for the effects of the intensity and duration of aerobic PA on breast cancer risk and tumor burden. Three hypotheses are considered: 1) the mTOR network hypothesis: PA inhibits carcinogenesis by suppressing the activation of the mTOR signaling network in mammary carcinomas; 2) the hormesis hypothesis: the carcinogenic response to PA is nonlinear and accounted for by a physiological cellular stress response; and 3) the metabolic reprogramming hypothesis: PA limits the amount of glucose and glutamine available to mammary carcinomas thereby inducing apoptosis because tumor-associated metabolic programming is reversed. To link these hypotheses to systemic effects of PA, it is recommended that consideration be given to determining: 1) what contracting muscle releases into circulation or removes from circulation that would directly modulate the carcinogenic process in epithelial cells; 2) whether the effects of muscle contraction on epithelial cell carcinogenesis are exerted in an endocrine, paracrine, autocrine, or intracrine manner; and 3) if the effects of muscle contraction on malignant cells differ from effects on normal or premalignant cells that do not manifest the hallmarks of malignancy. (c) 2009 IUBMB

  7. Instrumentalities for the Effectiveness of Measures of Public Accountability in Africa

    Directory of Open Access Journals (Sweden)

    Agu Sylvia U

    2016-04-01

    Full Text Available The effectiveness of the various measures put in place by government for the promotion of public accountability in Africa using Nigeria as a case study was examined using a 12-item questionnaire. The aim was to find the importance of these measures in the promotion of public accountability in Nigeria. A total of 240 respondents, comprising 140 males (65.6% and 100 females (34.4%, answered the questionnaire. The mean age of the respondents was 24.89 years. The result disclosed that these measures were partially implemented in the discharge of duties and this led to the achievement of very limited successes. The chi-square was also used to test the relationship between implementation of these measures and effectiveness of public accountability. The result revealed a significant relationship. Suggestions were therefore made on how to improve the use of these measures which included recognition of the importance of these measures, adequate monitoring, removal of the immunity clause, strict adherence to sanctions irrespective of whoever is involved, and compulsory accountability by leaders.

  8. Application of random effects to the study of resource selection by animals.

    Science.gov (United States)

    Gillies, Cameron S; Hebblewhite, Mark; Nielsen, Scott E; Krawchuk, Meg A; Aldridge, Cameron L; Frair, Jacqueline L; Saher, D Joanne; Stevens, Cameron E; Jerde, Christopher L

    2006-07-01

    1. Resource selection estimated by logistic regression is used increasingly in studies to identify critical resources for animal populations and to predict species occurrence. 2. Most frequently, individual animals are monitored and pooled to estimate population-level effects without regard to group or individual-level variation. Pooling assumes that both observations and their errors are independent, and resource selection is constant given individual variation in resource availability. 3. Although researchers have identified ways to minimize autocorrelation, variation between individuals caused by differences in selection or available resources, including functional responses in resource selection, have not been well addressed. 4. Here we review random-effects models and their application to resource selection modelling to overcome these common limitations. We present a simple case study of an analysis of resource selection by grizzly bears in the foothills of the Canadian Rocky Mountains with and without random effects. 5. Both categorical and continuous variables in the grizzly bear model differed in interpretation, both in statistical significance and coefficient sign, depending on how a random effect was included. We used a simulation approach to clarify the application of random effects under three common situations for telemetry studies: (a) discrepancies in sample sizes among individuals; (b) differences among individuals in selection where availability is constant; and (c) differences in availability with and without a functional response in resource selection. 6. We found that random intercepts accounted for unbalanced sample designs, and models with random intercepts and coefficients improved model fit given the variation in selection among individuals and functional responses in selection. Our empirical example and simulations demonstrate how including random effects in resource selection models can aid interpretation and address difficult assumptions

  9. Data protection for the digital age: comprehensive effects of the evolving law of accountability

    Directory of Open Access Journals (Sweden)

    Nina GUMZEJ

    2012-12-01

    Full Text Available The law of personal data protection has for years been lagging behind technology, which is evolving propulsively and with high speed. A number of new challenges arising from the post-modern digital age have been identified for rights and freedoms of individuals with respect to processing of their personal data and thus a need for adapting the relevant legal-regulatory regime and ensuring a workable and systematic data protection system for the third millennium. After examination of the current legal framework and supporting systems at the level of European Union law, this paper focuses on recently proposed reforms. Proposed new EU legal-regulatory regime towards a potent data protection ecosystem is strongly supported by stricter accountability of those who are responsible for personal data. As one of the core legal principles supporting the new regime, accountability denotes, in a nutshell, a number of legally enforceable duties to implement and verify measures and procedures that can ensure operative and demonstrable data protection compliance. Selected highlights of the proposed accountability measures are therefore examined in this paper and arguments provided for a shift towards organizational data protection management and governance already today.

  10. Relay selection from an effective capacity perspective

    KAUST Repository

    Yang, Yuli; Ma, Hao; Aï ssa, Sonia

    2013-01-01

    proposed scheme in certain scenarios. Moreover, the analysis presented herein offers a convenient tool to the relaying transmission design, specifically on which relay selection scheme should be used as well as how to choose the receiving strategy between

  11. Equations for effective nuclear fields taking account of 2p2h configurations

    International Nuclear Information System (INIS)

    Kamerdzhiev, S.P.

    1977-01-01

    Equations taking into account 1p1h and 2p2h configurations were obta+ned by means of effective fields in the nucleus. The consideration is restricted by the even-even Fermi system only with particle-hole interaction and by the first order with respect to an external field, which corresponds to the case of an even-even nucleus without pairing in a weak external field. The principal results of the investigation are as follows: a set of equations for effective fields V 2 and V 4 is obtained by the Green function method; the solutxon of the set makes it possible to consider 1p1h and 2p2h configurations consecutively and dispense with the Hartree-Fock self-consistence. The equations for V 2 and V 4 can be used to obtain quantum equations taking into account 2p2h configurations and their effect on 1p1h states. Allowance for integration regions far removed from the Fermi surface results in the appearance of the V 4 0 seed portion in the V 4 effective field. Taking into account 2p2h configurations at V 4 0 not equal to 0 changes the form of the seed multipole operator of a nucleus; a new term appears in the expression for transition probability. As a rule, the V 4 0 value was neglected in investigations dealing with the 2p2h configuration

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

    DEFF Research Database (Denmark)

    Gerlach, Christian; Starrfelt, Randi

    2018-01-01

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

  13. Survival analysis approach to account for non-exponential decay rate effects in lifetime experiments

    Energy Technology Data Exchange (ETDEWEB)

    Coakley, K.J., E-mail: kevincoakley@nist.gov [National Institute of Standards and Technology, 325 Broadway, Boulder, CO 80305 (United States); Dewey, M.S.; Huber, M.G. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); Huffer, C.R.; Huffman, P.R. [North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Marley, D.E. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Mumm, H.P. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States); O' Shaughnessy, C.M. [University of North Carolina at Chapel Hill, 120 E. Cameron Ave., CB #3255, Chapel Hill, NC 27599 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Schelhammer, K.W. [North Carolina State University, 2401 Stinson Drive, Box 8202, Raleigh, NC 27695 (United States); Triangle Universities Nuclear Laboratory, 116 Science Drive, Box 90308, Durham, NC 27708 (United States); Thompson, A.K.; Yue, A.T. [National Institute of Standards and Technology, 100 Bureau Drive, Stop 8461, Gaithersburg, MD 20899 (United States)

    2016-03-21

    In experiments that measure the lifetime of trapped particles, in addition to loss mechanisms with exponential survival probability functions, particles can be lost by mechanisms with non-exponential survival probability functions. Failure to account for such loss mechanisms produces systematic measurement error and associated systematic uncertainties in these measurements. In this work, we develop a general competing risks survival analysis method to account for the joint effect of loss mechanisms with either exponential or non-exponential survival probability functions, and a method to quantify the size of systematic effects and associated uncertainties for lifetime estimates. As a case study, we apply our survival analysis formalism and method to the Ultra Cold Neutron lifetime experiment at NIST. In this experiment, neutrons can escape a magnetic trap before they decay due to a wall loss mechanism with an associated non-exponential survival probability function.

  14. Survival analysis approach to account for non-exponential decay rate effects in lifetime experiments

    International Nuclear Information System (INIS)

    Coakley, K.J.; Dewey, M.S.; Huber, M.G.; Huffer, C.R.; Huffman, P.R.; Marley, D.E.; Mumm, H.P.; O'Shaughnessy, C.M.; Schelhammer, K.W.; Thompson, A.K.; Yue, A.T.

    2016-01-01

    In experiments that measure the lifetime of trapped particles, in addition to loss mechanisms with exponential survival probability functions, particles can be lost by mechanisms with non-exponential survival probability functions. Failure to account for such loss mechanisms produces systematic measurement error and associated systematic uncertainties in these measurements. In this work, we develop a general competing risks survival analysis method to account for the joint effect of loss mechanisms with either exponential or non-exponential survival probability functions, and a method to quantify the size of systematic effects and associated uncertainties for lifetime estimates. As a case study, we apply our survival analysis formalism and method to the Ultra Cold Neutron lifetime experiment at NIST. In this experiment, neutrons can escape a magnetic trap before they decay due to a wall loss mechanism with an associated non-exponential survival probability function.

  15. Internal risks of factoring business: identification, cause-effect relationships, accounting and management aspects

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2017-12-01

    Full Text Available The article identifies the risks of the economic activity of a factoring company. The identified risks are divided into internal (fraud risk, credit risk, liquidity, nonpayment, staff, supplier's failure to meet the terms of the supply / factoring contract and external (legal, inflation, currency, interest, industry risks, country risk. The cause-effect relationships of the identified risks have been established. The content of information requests of the leading part of the factoring company, as well as the management subsystems (accounting, economic analysis, control and planning, and the direction of information flows between them (to manage the company's internal risks is determined. These proposals contribute to the improvement of accounting and analytical support for risk management of the factoring business, the choice of alternative risk management methods, the impact on their possible consequences, minimizing the negative impact of risks on the financial condition of the company, and establishing the effectiveness of factoring operations under risk.

  16. On the theory of superfluid liquid rotation in pulsars taking into account relativistic effects in vortices

    International Nuclear Information System (INIS)

    Chernobaj, V.A.; Andronik, V.V.

    1978-01-01

    The necessity of taking into account the relativistic effects in quantized vortices of pulsar superfluid nuclei is shown. The full energy of a single vortex for special relativity theory approximation is determined. The single vortex full energy asymptotics for quantized numbers n, which are much greater than the ratio of vortex exterior radius to Compton's length of the nucleon, wave is linear with respect to n while in the nonrelativistic case the kinetic energy is proportional to n 2 . This suggests the possibility of existence of quasistable vortices with great quantized numbers n. It is revealed that for small quantized numbers the taking into account of the relativistic effects in the vortices does not lead to qualitative changes of the general condition of superfluid liquid rotation as compared to non-relativistic theory

  17. Team-oriented leadership: the interactive effects of leader group prototypicality, accountability, and team identification.

    Science.gov (United States)

    Giessner, Steffen R; van Knippenberg, Daan; van Ginkel, Wendy; Sleebos, Ed

    2013-07-01

    We examined the interactive effects of leader group prototypicality, accountability, and team identification on team-oriented behavior of leaders, thus extending the social identity perspective on leadership to the study of leader behavior. An experimental study (N = 152) supported our hypothesis that leader accountability relates more strongly to team-oriented behavior for group nonprototypical leaders than for group prototypical leaders. A multisource field study with leaders (N = 64) and their followers (N = 209) indicated that this interactive effect is more pronounced for leaders who identify more strongly with their team. We discuss how these findings further develop the social identity analysis of leadership. PsycINFO Database Record (c) 2013 APA, all rights reserved.

  18. Selecting sex: the effect of preferring sons.

    Science.gov (United States)

    Hesketh, Therese

    2011-11-01

    Son preference remains common in countries from East Asia through South Asia to the Middle East and North Africa. Where sex selective technology and abortion are readily available, such as in China, South Korea and India, this has led to a marked excess in male births. Worst excesses are seen in parts of rural China where there are 140 male births for every 100 female. This leads to large numbers of unmarriageable men. Concerns about the consequences centre around the propensity to aggression and violence of these men with increased levels of crime and antisocial behaviour, threatening societal stability and security. But recent studies do not support these assumptions, but rather suggest that these men are marginalised, lonely, withdrawn and prone to psychological problems. Measures to reduce sex selection should include enforcement of existing legislation on sex-selection, and public awareness campaigns about the dangers of late abortion and gender imbalance. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  19. MEASURING THE EFFECTS OF IFRS ADOPTION IN ROMANIA ON THEVALUE RELEVANCE OF ACCOUNTING DATA

    OpenAIRE

    Irina-Doina Pascan

    2014-01-01

    In Romania, the entities listed on a regulated market must prepare their individualfinancial statements in accordance with the International Financial Reporting Standards (IFRS)starting with the financial year 2012. Since the IFRSs are considered high-quality accountingstandards, IFRS adoption should lead to improvement of the quality of financial reporting. In thispaper, we analyze the effect of mandatory IFRS introduction in Romania on accounting quality.Our main objective is to empirically...

  20. Improving Diagnostics and Treatments for GWI Females by Accounting for the Effects of PTSD

    Science.gov (United States)

    2017-10-01

    AWARD NUMBER: W81XWH-16-1-0552 TITLE: Improving Diagnostics and Treatments for GWI Females by Accounting for the Effects of PTSD PRINCIPAL...entered data with past data collections efforts containing additional psychological and symptom based measures including the 36 Item Short Form...differences in psychological and symptom measures were run between the low trauma control group (HC), and the three classification of GWI: total GWI

  1. Chloride diffusivity in hardened cement paste from microscale analyses and accounting for binding effects

    OpenAIRE

    Carrara, P; De Lorenzis, L; Bentz, D P

    2016-01-01

    The diffusion of chloride ions in hardened cement paste (HCP) under steady-state conditions and accounting for the highly heterogeneous nature of the material is investigated. The HCP microstructures are obtained through segmentation of X-ray images of real samples as well as from simulations using the cement hydration model CEMHYD3D. Moreover, the physical and chemical interactions between chloride ions and HCP phases (binding), along with their effects on the diffusive process, are explicit...

  2. Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction

    OpenAIRE

    Fast, Shannon M.; Markuzon, Natasha; Gonzalez, Marta C.

    2015-01-01

    Background Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. Methodology The spread of disease and social resp...

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

    Directory of Open Access Journals (Sweden)

    Francesco Rigoli

    2017-10-01

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

  4. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

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

    Science.gov (United States)

    Gerlach, Christian; Starrfelt, Randi

    2018-03-20

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

  6. Turning to account the implicit side effects of hydroelectric projects implying reservoirs

    International Nuclear Information System (INIS)

    Ionescu, S.

    1996-01-01

    Operation of the hydroelectric projects including relatively important water reservoirs provides implicitly side effects favorable to water management (increase of minimum provided flows, flood routing, etc) and to related fields (additional facilities for water supply, extension of the public utility networks as: road, telecommunication, electric lines, favoring the tourism and recreative activities). The paper suggests methodologies for economic and financial assessment of these effects, the turning to account of which, may increase the efficiency of the hydroelectric development and may stimulate the interest for new investments in the field.(author). 3 figs., 5 refs

  7. The Effects of Accounting Treatment and Financial Crisis on the Stock Option Plans of Italian Companies

    Directory of Open Access Journals (Sweden)

    Francesco Avallone

    2014-03-01

    Full Text Available Many studies state that favourable accounting treatment has been one of the main reasons behind employee stock options. In addition, stock options have recently been the target of growing criticism with a possible influence on incentive effectiveness and outrage costs. In such a perspective, the main purpose of the paper is to explore the impact of IFRS 2 and of the recent financial crisis on stock option compensation. Empirical evidence suggests that: (i IFRS 2 did not have a significant effect on stock option granting, (ii the issue of stock options is less likely to occur during the financial crisis.

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

    International Nuclear Information System (INIS)

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

    1993-07-01

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

  9. On the cost-effective abatement of CO2-options taking consumer behaviour into account

    International Nuclear Information System (INIS)

    Wietschel, M.; Rentz, O.

    1995-01-01

    The current ecopolitical discussion focusses on the greenhouse effect and the consequent political aim to abate anthropogenic CO 2 emissions. Studies on individual measures for CO 2 abatement and on the development of efficient abatement strategies are already at hand. There is one aspect, however, that has hardly been dealt with as yet: If CO 2 abatement suceeds as it is planned by the Federal Government, then energy and prices will rise considerably, and this will curb the demand for energy. Any efficient abatement strategy must take this into account. The article presents a new concept for energy-emission models that takes consumer behaviour into account and discusses efficient CO 2 abatement strategies following from the application of such models. (orig.) [de

  10. Taking into account of effects of finite geometry in a neutron-physical experiment

    International Nuclear Information System (INIS)

    Dushin, V.N.; Ippolitov, V.T.

    1981-01-01

    Problems for account of finite geometry of neutron-physical experiment are considered from the point of view of increasing the determination accuracy of nuclear-physical constants (NPC). A three-equation system, which relates studied nuclear-physical characteristics of the target to experimental results obtained at the output of registering device, is presented. A problem of accurate NPC determination is the solution of the given system in relation to parameters sought for, it is a so-called reverse problem of the irradiation transfer theory. A method of error matrix determination measuring NPC, with the help of the introduction of the sensitivity coefficients is considered. Proposed interpretation of reverse problems of the irradiation transfer theory is effective during the planning of experimental investigations taking into account correlation properties of experimental techniques [ru

  11. THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

    Directory of Open Access Journals (Sweden)

    Sorin, Grigorescu

    2013-01-01

    Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.

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

    Science.gov (United States)

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

    2015-03-01

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

  13. Effect of cooking methods on the micronutrient profile of selected ...

    African Journals Online (AJOL)

    Effect of cooking methods on the micronutrient profile of selected vegetables: okra fruit ( Abelmoshcus esculentus ), fluted pumpkin ( Telfairia occidentalis ), African spinach ( Amarantus viridis ), and scent leaf ( Ocumum gratissimum.

  14. A Thermodamage Strength Theoretical Model of Ceramic Materials Taking into Account the Effect of Residual Stress

    Directory of Open Access Journals (Sweden)

    Weiguo Li

    2012-01-01

    Full Text Available A thermodamage strength theoretical model taking into account the effect of residual stress was established and applied to each temperature phase based on the study of effects of various physical mechanisms on the fracture strength of ultrahigh-temperature ceramics. The effects of SiC particle size, crack size, and SiC particle volume fraction on strength corresponding to different temperatures were studied in detail. This study showed that when flaw size is not large, the bigger SiC particle size results in the greater effect of tensile residual stress in the matrix grains on strength reduction, and this prediction coincides with experimental results; and the residual stress and the combined effort of particle size and crack size play important roles in controlling material strength.

  15. Clinical applications of selected binaural effects.

    Science.gov (United States)

    Noffsinger, D

    1982-01-01

    Examination was made of the behaviors exhibited on selected binaural tasks by 556 persons with diagnosed peripheral hearing loss or central nervous system damage. The tasks used included loudness balancing (LB), intracranial midline imaging (MI), masking level differences (MLD), and binaural beats (BB). The methods used were chosen for their clinical utility. Loudness balancing and midline imaging were of the most diagnostic value when hearing loss was present. Masking level differences were best at detecting pathology which did not produce hearing loss. None of the techniques were sensitive to cortical damage.

  16. Computational and empirical simulations of selective memory impairments: Converging evidence for a single-system account of memory dissociations.

    Science.gov (United States)

    Curtis, Evan T; Jamieson, Randall K

    2018-04-01

    Current theory has divided memory into multiple systems, resulting in a fractionated account of human behaviour. By an alternative perspective, memory is a single system. However, debate over the details of different single-system theories has overshadowed the converging agreement among them, slowing the reunification of memory. Evidence in favour of dividing memory often takes the form of dissociations observed in amnesia, where amnesic patients are impaired on some memory tasks but not others. The dissociations are taken as evidence for separate explicit and implicit memory systems. We argue against this perspective. We simulate two key dissociations between classification and recognition in a computational model of memory, A Theory of Nonanalytic Association. We assume that amnesia reflects a quantitative difference in the quality of encoding. We also present empirical evidence that replicates the dissociations in healthy participants, simulating amnesic behaviour by reducing study time. In both analyses, we successfully reproduce the dissociations. We integrate our computational and empirical successes with the success of alternative models and manipulations and argue that our demonstrations, taken in concert with similar demonstrations with similar models, provide converging evidence for a more general set of single-system analyses that support the conclusion that a wide variety of memory phenomena can be explained by a unified and coherent set of principles.

  17. A Bayesian random effects discrete-choice model for resource selection: Population-level selection inference

    Science.gov (United States)

    Thomas, D.L.; Johnson, D.; Griffith, B.

    2006-01-01

    Modeling the probability of use of land units characterized by discrete and continuous measures, we present a Bayesian random-effects model to assess resource selection. This model provides simultaneous estimation of both individual- and population-level selection. Deviance information criterion (DIC), a Bayesian alternative to AIC that is sample-size specific, is used for model selection. Aerial radiolocation data from 76 adult female caribou (Rangifer tarandus) and calf pairs during 1 year on an Arctic coastal plain calving ground were used to illustrate models and assess population-level selection of landscape attributes, as well as individual heterogeneity of selection. Landscape attributes included elevation, NDVI (a measure of forage greenness), and land cover-type classification. Results from the first of a 2-stage model-selection procedure indicated that there is substantial heterogeneity among cow-calf pairs with respect to selection of the landscape attributes. In the second stage, selection of models with heterogeneity included indicated that at the population-level, NDVI and land cover class were significant attributes for selection of different landscapes by pairs on the calving ground. Population-level selection coefficients indicate that the pairs generally select landscapes with higher levels of NDVI, but the relationship is quadratic. The highest rate of selection occurs at values of NDVI less than the maximum observed. Results for land cover-class selections coefficients indicate that wet sedge, moist sedge, herbaceous tussock tundra, and shrub tussock tundra are selected at approximately the same rate, while alpine and sparsely vegetated landscapes are selected at a lower rate. Furthermore, the variability in selection by individual caribou for moist sedge and sparsely vegetated landscapes is large relative to the variability in selection of other land cover types. The example analysis illustrates that, while sometimes computationally intense, a

  18. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  19. Effects and side effects of inspections and accountability in education: an overview of empirical studies

    NARCIS (Netherlands)

    de Wolf, Inge F.; Janssens, F.J.G.

    This paper presents an overview of studies into effects and side effects of control mechanisms in education. We focus on effects and side effects of inspection visits and public performance indicators. A first conclusion is that the studies do not provide us with a clear answer to the question of

  20. How does accounting for worker productivity affect the measured cost-effectiveness of lumbar discectomy?

    Science.gov (United States)

    Koenig, Lane; Dall, Timothy M; Gu, Qian; Saavoss, Josh; Schafer, Michael F

    2014-04-01

    Back pain attributable to lumbar disc herniation is a substantial cause of reduced workplace productivity. Disc herniation surgery is effective in reducing pain and improving function. However, few studies have examined the effects of surgery on worker productivity. We wished to determine the effect of disc herniation surgery on workers' earnings and missed workdays and how accounting for this effect influences the cost-effectiveness of surgery? Regression models were estimated using data from the National Health Interview Survey to assess the effects of lower back pain caused by disc herniation on earnings and missed workdays. The results were incorporated into Markov models to compare societal costs associated with surgical and nonsurgical treatments for privately insured, working patients. Clinical outcomes and utilities were based on results from the Spine Patient Outcomes Research Trial and additional clinical literature. We estimate average annual earnings of $47,619 with surgery and $45,694 with nonsurgical treatment. The increased earnings for patients receiving surgery as compared with nonsurgical treatment is equal to $1925 (95% CI, $1121-$2728). After surgery, we also estimate that workers receiving surgery miss, on average, 3 fewer days per year than if workers had received nonsurgical treatment (95% CI, 2.4-3.7 days). However, these fewer missed work days only partially offset the assumed 20 workdays missed to recover from surgery. More fully accounting for the effects of disc herniation surgery on productivity reduced the cost of surgery per quality-adjusted life year (QALY) from $52,416 to $35,146 using a 4-year time horizon and from $27,359 to $4186 using an 8-year time horizon. According to a sensitivity analysis, the 4-year cost per QALY varies between $27,921 and $49,787 depending on model assumptions. Increased worker earnings resulting from disc herniation surgery may offset the increased direct medical costs associated with surgery. After

  1. Improving observational study estimates of treatment effects using joint modeling of selection effects and outcomes: the case of AAA repair.

    Science.gov (United States)

    O'Malley, A James; Cotterill, Philip; Schermerhorn, Marc L; Landon, Bruce E

    2011-12-01

    When 2 treatment approaches are available, there are likely to be unmeasured confounders that influence choice of procedure, which complicates estimation of the causal effect of treatment on outcomes using observational data. To estimate the effect of endovascular (endo) versus open surgical (open) repair, including possible modification by institutional volume, on survival after treatment for abdominal aortic aneurysm, accounting for observed and unobserved confounding variables. Observational study of data from the Medicare program using a joint model of treatment selection and survival given treatment to estimate the effects of type of surgery and institutional volume on survival. We studied 61,414 eligible repairs of intact abdominal aortic aneurysms during 2001 to 2004. The outcome, perioperative death, is defined as in-hospital death or death within 30 days of operation. The key predictors are use of endo, transformed endo and open volume, and endo-volume interactions. There is strong evidence of nonrandom selection of treatment with potential confounding variables including institutional volume and procedure date, variables not typically adjusted for in clinical trials. The best fitting model included heterogeneous transformations of endo volume for endo cases and open volume for open cases as predictors. Consistent with our hypothesis, accounting for unmeasured selection reduced the mortality benefit of endo. The effect of endo versus open surgery varies nonlinearly with endo and open volume. Accounting for institutional experience and unmeasured selection enables better decision-making by physicians making treatment referrals, investigators evaluating treatments, and policy makers.

  2. Effects of memory rehearsal on driver performance: experiment and theoretical account.

    Science.gov (United States)

    Salvucci, Dario D; Beltowska, Joanna

    2008-10-01

    We report an experiment and a theoretical analysis concerning the effects of an exclusively cognitive task, specifically a memory rehearsal task, on driver performance. Although recent work on driver distraction has elucidated the sometimes significant effects of cognitive processing on driver performance, these studies have typically mixed cognitive with perceptual and motor processing, making it difficult to isolate the effects of cognitive processing alone. We asked participants to drive in a driving simulator during only the rehearsal stage of a serial-recall memory task while we measured their ability to maintain a central lane position and respond to the illumination of a lead vehicle's brake lights. Memory rehearsal significantly affected drivers' steering performance as measured by lateral deviation from lane center, and it also significantly affected drivers' response time to the braking stimulus for the higher load memory task. These results lend support to a theoretical account of cognitive distraction provided by threaded cognition theory in terms of a cognitive bottleneck in procedural processing, and they also suggest that consideration of task urgency may be important in accounting for performance trade-offs among concurrent tasks. The experiment augments the current understanding of cognitive driver distraction and suggests that even exclusively cognitive secondary tasks may sometimes affect driver performance.

  3. The Effect of Moral Intensity on Ethical Decision Making in Accounting

    Science.gov (United States)

    Yang, Hui-Ling; Wu, Wei-Pang

    2009-01-01

    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

  4. The effect of selection on genetic parameter estimates

    African Journals Online (AJOL)

    Unknown

    The South African Journal of Animal Science is available online at ... A simulation study was carried out to investigate the effect of selection on the estimation of genetic ... The model contained a fixed effect, random genetic and random.

  5. K-selection, α-selection, effectiveness, and tolerance in competition ...

    Indian Academy of Sciences (India)

    selection, effectiveness, and tolerance in ... Evolutionary Biology Laboratory, Evolutionary and Organismal Biology Unit, Jawaharlal Nehru Centre for Advanced Scientific Research, P.O. Box No. 6436, Jakkur, Bangalore 560 064, India; Poornaprajna ...

  6. Sterilizing radiation effects on selected polymers

    International Nuclear Information System (INIS)

    Skiens, W.E.

    1979-03-01

    The mechanism of radiation effects and their industrial applications are discussed for the following classes of polymers: thermoplastics, thermosets, elastomers, films and fibers, and adhesives/coatings/potting compounds. 35 references, 3 tables

  7. Selection dramatically reduces effective population size in HIV-1 infection

    Directory of Open Access Journals (Sweden)

    Mittler John E

    2008-05-01

    Full Text Available Abstract Background In HIV-1 evolution, a 100–100,000 fold discrepancy between census size and effective population size (Ne has been noted. Although it is well known that selection can reduce Ne, high in vivo mutation and recombination rates complicate attempts to quantify the effects of selection on HIV-1 effective size. Results We use the inbreeding coefficient and the variance in allele frequency at a linked neutral locus to estimate the reduction in Ne due to selection in the presence of mutation and recombination. With biologically realistic mutation rates, the reduction in Ne due to selection is determined by the strength of selection, i.e., the stronger the selection, the greater the reduction. However, the dependence of Ne on selection can break down if recombination rates are very high (e.g., r ≥ 0.1. With biologically likely recombination rates, our model suggests that recurrent selective sweeps similar to those observed in vivo can reduce within-host HIV-1 effective population sizes by a factor of 300 or more. Conclusion Although other factors, such as unequal viral reproduction rates and limited migration between tissue compartments contribute to reductions in Ne, our model suggests that recurrent selection plays a significant role in reducing HIV-1 effective population sizes in vivo.

  8. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

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

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  10. Random effect selection in generalised linear models

    DEFF Research Database (Denmark)

    Denwood, Matt; Houe, Hans; Forkman, Björn

    We analysed abattoir recordings of meat inspection codes with possible relevance to onfarm animal welfare in cattle. Random effects logistic regression models were used to describe individual-level data obtained from 461,406 cattle slaughtered in Denmark. Our results demonstrate that the largest...

  11. Antitrypanosomal and haematological effects of selected Nigerian ...

    African Journals Online (AJOL)

    Studies to determine the effect of some Nigerian Medicinal plants on some haematological parameters of rats infected with T. b. brucei was carried out. The plants investigated and the dose levels per kilogram body weights used are fresh Momordica balsamina pulp (150mg); fresh Aloe vera pulp (1ml); aqueous extracts of ...

  12. Selection bias and the Rubin-Ford effect

    International Nuclear Information System (INIS)

    James, P.A.; Joseph, R.D.; Collins, C.A.

    1991-01-01

    We have re-examined the 'Rubin-Ford effect', and more recent claims of galaxy streaming from the same galaxy sample, to investigate the impact of selection effects on these results. A 'Monte Carlo'-type analysis was applied to simulate the selection procedure used to obtain this sample, and a strong bias was identified, resulting in apparent velocity flows at 600-800 km s -1 . Thus the 'Rubin-Ford effect' and the associated galaxy streaming are spurious effects resulting from the method of sample selection. (author)

  13. Accounting for the residual stress effects on the creep deformation of channel tubes

    International Nuclear Information System (INIS)

    Knizhnikov, Yu.N.; Platonov, P.A.; Ul'yanov, A.I.

    1985-01-01

    The effect of the first kind residual stresses arising in the walls of the zirconium base alloy fules in the process of fabrication on the RBMK type reactor channel tube creep is investigated. Models for calculation of the reactor component creep with account for the relaxation of residual stresses distributed by the wall thickness as well as the radiation and temperature fields are developed. On the basis of the analysis of the data obtained it is concluded that the effect of the residual stresses on the RBMK channel tube deformation for a long-term operation is negligible. But for the short-term fests the results can be noticeably distorted by this factor. The role of internal stresses can also manifest when determining the deformation of radiation elongation of the zirconium base alloy samples

  14. Effective time management – selected issues

    Directory of Open Access Journals (Sweden)

    Aneta Olejniczak

    2013-03-01

    Full Text Available Deliberations included in this article contain the basic issues related to the subject of time management. As we know, people who waste their time the most, most complain about the lack of the time. We should treat our time, time of our co-workers, and friends as a valuable, but limited wealth. Principles of effective time management can be applied in any scientific and research institutions, companies or corporations. The benefits of a good and effective time management will be felt not only by ourselves but also by our friends and family. Detailed formulation of objectives, identification and elimination of time wasters and postponing work on later (Procrastination, using methods of time management and systematic control will allow for efficient use of time. A good plan is the basis for optimal and meaningful use of time.

  15. Effects of feedback reliability on feedback-related brain activity: A feedback valuation account.

    Science.gov (United States)

    Ernst, Benjamin; Steinhauser, Marco

    2018-04-06

    Adaptive decision making relies on learning from feedback. Because feedback sometimes can be misleading, optimal learning requires that knowledge about the feedback's reliability be utilized to adjust feedback processing. Although previous research has shown that feedback reliability indeed influences feedback processing, the underlying mechanisms through which this is accomplished remain unclear. Here we propose that feedback processing is adjusted by the adaptive, top-down valuation of feedback. We assume that unreliable feedback is devalued relative to reliable feedback, thus reducing the reward prediction errors that underlie feedback-related brain activity and learning. A crucial prediction of this account is that the effects of feedback reliability are susceptible to contrast effects. That is, the effects of feedback reliability should be enhanced when both reliable and unreliable feedback are experienced within the same context, as compared to when only one level of feedback reliability is experienced. To evaluate this prediction, we measured the event-related potentials elicited by feedback in two experiments in which feedback reliability was varied either within or between blocks. We found that the fronto-central valence effect, a correlate of reward prediction errors during reinforcement learning, was reduced for unreliable feedback. But this result was obtained only when feedback reliability was varied within blocks, thus indicating a contrast effect. This suggests that the adaptive valuation of feedback is one mechanism underlying the effects of feedback reliability on feedback processing.

  16. OBSERVATIONAL SELECTION EFFECTS WITH GROUND-BASED GRAVITATIONAL WAVE DETECTORS

    Energy Technology Data Exchange (ETDEWEB)

    Chen, Hsin-Yu; Holz, Daniel E. [University of Chicago, Chicago, Illinois 60637 (United States); Essick, Reed; Vitale, Salvatore; Katsavounidis, Erik [LIGO, Massachusetts Institute of Technology, Cambridge, Massachusetts 02139 (United States)

    2017-01-20

    Ground-based interferometers are not perfect all-sky instruments, and it is important to account for their behavior when considering the distribution of detected events. In particular, the LIGO detectors are most sensitive to sources above North America and the Indian Ocean, and as the Earth rotates, the sensitive regions are swept across the sky. However, because the detectors do not acquire data uniformly over time, there is a net bias on detectable sources’ right ascensions. Both LIGO detectors preferentially collect data during their local night; it is more than twice as likely to be local midnight than noon when both detectors are operating. We discuss these selection effects and how they impact LIGO’s observations and electromagnetic (EM) follow-up. Beyond galactic foregrounds associated with seasonal variations, we find that equatorial observatories can access over 80% of the localization probability, while mid-latitudes will access closer to 70%. Facilities located near the two LIGO sites can observe sources closer to their zenith than their analogs in the south, but the average observation will still be no closer than 44° from zenith. We also find that observatories in Africa or the South Atlantic will wait systematically longer before they can begin observing compared to the rest of the world; though, there is a preference for longitudes near the LIGOs. These effects, along with knowledge of the LIGO antenna pattern, can inform EM follow-up activities and optimization, including the possibility of directing observations even before gravitational-wave events occur.

  17. OBSERVATIONAL SELECTION EFFECTS WITH GROUND-BASED GRAVITATIONAL WAVE DETECTORS

    International Nuclear Information System (INIS)

    Chen, Hsin-Yu; Holz, Daniel E.; Essick, Reed; Vitale, Salvatore; Katsavounidis, Erik

    2017-01-01

    Ground-based interferometers are not perfect all-sky instruments, and it is important to account for their behavior when considering the distribution of detected events. In particular, the LIGO detectors are most sensitive to sources above North America and the Indian Ocean, and as the Earth rotates, the sensitive regions are swept across the sky. However, because the detectors do not acquire data uniformly over time, there is a net bias on detectable sources’ right ascensions. Both LIGO detectors preferentially collect data during their local night; it is more than twice as likely to be local midnight than noon when both detectors are operating. We discuss these selection effects and how they impact LIGO’s observations and electromagnetic (EM) follow-up. Beyond galactic foregrounds associated with seasonal variations, we find that equatorial observatories can access over 80% of the localization probability, while mid-latitudes will access closer to 70%. Facilities located near the two LIGO sites can observe sources closer to their zenith than their analogs in the south, but the average observation will still be no closer than 44° from zenith. We also find that observatories in Africa or the South Atlantic will wait systematically longer before they can begin observing compared to the rest of the world; though, there is a preference for longitudes near the LIGOs. These effects, along with knowledge of the LIGO antenna pattern, can inform EM follow-up activities and optimization, including the possibility of directing observations even before gravitational-wave events occur.

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

    Science.gov (United States)

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

    2014-01-01

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

  19. Effects of child development accounts on early social-emotional development: an experimental test.

    Science.gov (United States)

    Huang, Jin; Sherraden, Michael; Kim, Youngmi; Clancy, Margaret

    2014-03-01

    This study, based on Oklahoma's statewide Child Development Accounts (CDAs) program, presents findings from the first experimental test of the hypothesis that creating lifelong savings accounts for children at birth promotes their long-term well-being. To examine the effects of CDAs, an innovative social policy to encourage lifelong saving and asset building for long-term development, on parent-reported social-emotional development in early childhood. A statewide randomized experiment of CDAs was conducted in 2008, drawing a probability sample of 7328 children from all infants born in two 3-month periods in Oklahoma (April 1 through June 30 and August 1 through October 31, 2007). After agreeing to participate in the experiment, caregivers of 2704 infants completed a baseline survey and were randomly assigned to treatment (n = 1358) and control groups (n = 1346). Approximately 84% of participants completed a follow-up survey in the spring of 2011. The intervention offered CDAs, built on the existing Oklahoma 529 college-savings plan, to treatment participants. It also provided additional financial incentives and information. The primary outcome-child social-emotional development-is measured by scores from a 17-item version of the Ages and Stages Questionnaire: Social-Emotional. Caregivers completed it in the 3-year follow-up survey. Lower scores indicate better functioning. The CDAs have positive effects on social-emotional development for children at approximately age 4 years. The nonweighted treatment-control difference is -1.56 (90% CI, -2.87 to -0.22; P = .06), but the weighted difference is nonsignificant. The effects appear to be greater for disadvantaged subsamples, such as low-income households (weighted mean difference, -2.21; 90% CI, -4.01 to -0.42; P = .04). As a complement to other early education and health interventions, CDAs may improve social-emotional development in early childhood. Their effects may be explained as a mediating

  20. Teachers' perceptions of value and effects of outdoor education during an age of accountability

    Science.gov (United States)

    Schmitt, Thomas R.

    The purpose of this study was to gain an understanding of teachers' perceptions of the value and effects of a residential Outdoor Education experience during an age of accountability, which was defined as the era which commenced with the passage of the No Child Left Behind Act of 2001. Focus group interviews were conducted with four groups of teachers who participated in a residential Outdoor Education experience with their students during the 2004-2005 school year. The major findings of this study were: (1) Teachers perceive value in the OE experience because of the multi-faceted effects upon their students and classes; (2) Teachers perceived the OE experience positively affected their students' learning through providing hands-on and authentic experiences, development of thinking skills, and enhancing the school's curriculum; (3) Teachers perceived the OE experience positively affected their students' social and emotional development as evidenced by an increase in self esteem, independence, maturity, personal responsibility, and an expanded worldview; (4) Teachers perceived the OE experience positively affected their students' sense of community as evidenced by an increase in team building and cohesiveness, more productive staff-student relationships, the emergence of different "star" students, and greater inclusion of special needs students; (5) Teachers perceived students' appreciation of the environment increased; and (6) Teachers did not perceive any imminent changes to their school's Outdoor Education programming due to the accountability provisions of No Child Left behind (2001). This study's findings suggested implications for school administrators, which were that they should: articulate desired effects to stakeholders; communicate connections to learning standards; and expand the OE experience to foster greater environmental issue focus.

  1. On the effect of systematic errors in near real time accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.

    1987-01-01

    Systematic measurement errors have a decisive impact on nuclear materials accountancy. This has been demonstrated at various occasions for a fixed number of inventory periods, i.e. for situations where the overall probability of detection is taken as the measure of effectiveness. In the framework of Near Real Time Accountancy (NRTA), however, such analyses have not yet been performed. In this paper sequential test procedures are considered which are based on the so-called MUF-Residuals. It is shown that, if the decision maker does not know the systematic error variance, the average run lengths tend towards infinity if this variance is equal or longer than that of the random error. Furthermore, if the decision maker knows this invariance, the average run length for constant loss or diversion is not shorter than that without loss or diversion. These results cast some doubt on the present practice of data evaluation where systematic errors are tacitly assumed to persist for an infinite time. In fact, information about the time dependence of the variances of these errors has to be gathered in order that the efficiency of NRTA evaluation methods can be estimated realistically

  2. Transparency and Accountability of Government Regulations as an Integral Part of Social Responsibility Effectiveness

    Directory of Open Access Journals (Sweden)

    Elena A. Frolova

    2016-09-01

    Full Text Available In the paper the author's view on the role of government in promoting social responsibility of business and the individual is described. The main features of the socio-economic situation in Russia today are presented (horizontal and vertical mobility of the population, a small number of organizations and the extra-centralized public authorities, the predominance of personal relations between economic agents. The necessity of increasing the role of individuals and businesses in the social system is substantiated and the basic directions of activity are suggested (prosocial preferences, interpersonal trust, redistribution of social responsibility. Transparency and accountability of public authorities are very powerful tool to improve the quality of governance and it is one of the important conditions for the social responsibility, as well as to economic performance in modern Russia. The legitimacy of government is a multidimensional issue. And if we take into account the Russian features it is necessary to point out public control and enforcement, quality of formal institutions, and effectiveness of enforcement mechanisms. Also governance is important to enhance quality of regulation.

  3. Ability of multiaxial fatigue criteria accounting for stress gradient effect for surface defective material

    Directory of Open Access Journals (Sweden)

    Niamchaona Wichian

    2018-01-01

    Full Text Available New high strength steels are widely used nowadays in many industrial areas as in automotive industry. These steels are more resistant and provide higher fatigue limits than latter ones but they are also more sensible to small defects. Natural defects that outcome from metallurgy (as shrinkage, inclusion, void are not considered in this study. We focus on small manufacturing defects such as cutting edge defects generated by punching or other surface defects due to stamping. These defects are harmful on the material fatigue behaviour due to high stress concentration at defects root. They also generate stress gradient that is beneficial from the fatigue strength point of view. This study focusses on the stress gradient (it does not account for the size effect from cylindrical defect on specimen edge. Practically a normal stress gradient is added in multiaxial fatigue criteria formulation. Both critical plane approach and integral approach are involved in the present study. This gradient is calculated from stress states at defects root by using FEM. Criteria fatigue function at N cycles is used to assess the material fatigue strength. Obviously multiaxial fatigue criteria accounting for stress gradient give more precise fatigue functions than criteria that do not consider the gradient influence.

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

    Science.gov (United States)

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

    1997-01-01

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

  5. Assessment of effective dose with personal dosimeters: Account of the effect of anisotropy of workplace fields

    International Nuclear Information System (INIS)

    Chumak, Vadim V.; Bakhanova, Elena V.

    2008-01-01

    Proposed is a method for better estimation of effective dose E based on readouts of personal dosemeter calibrated in terms of personal dose equivalent Hp(10). This method uses data on anisotropy of workplace radiation fields and parameters of distributions of conversion coefficient between Hp(10) and E. Distributions of conversion coefficients for a randomly oriented phantom were obtained by stochastic simulation for several ranges of anisotropy factor introduced for classification of workplaces. The 95 percentile of the conversion coefficient distribution applied to Hp(10) is proposed as the reasonably conservative approximation of the effective dose for moderately anisotropic photon fields

  6. Implementing accountable management reforms in public sector : the difficult travel from intentions to effects

    OpenAIRE

    Pettersen, Inger Johanne

    2000-01-01

    Over the last decade a number of management accounting practices and techniques have appeared to improve the quality and reliability of management accounting information in public sector. The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. Especially, the focus is put on the processes of defining, interpreting and sense-making of accounting information in this complex public sector man...

  7. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    Science.gov (United States)

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  8. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....

  9. Institutional Effectiveness Plan: Assessing Effectiveness To Improve Service and Increase Accountability.

    Science.gov (United States)

    Quinley, John W.; And Others

    This institutional effectiveness plan for Central Piedmont Community College (CPCC) is designed to serve as the blueprint by which assessment activities are undertaken and results disseminated throughout the college. First, Chapter One provides an overview of CPCC's self-study planning process, indicating that a 33-member task force comprised of…

  10. Selection effects and database screening in forensic science

    NARCIS (Netherlands)

    Meester, R.W.J.; Sjerps, M.

    2009-01-01

    We argue that it is, in principle, not difficult to deal with selection effects in forensic science. If a suspect is selected through a process that is related to the forensic evidence, then the strength of the evidence will be compensated by very small prior odds. No further correction is

  11. Adoption of selected innovations in rice production and their effect ...

    African Journals Online (AJOL)

    Adoption of selected innovations in rice production and their effect on farmers living standard in Bauchi local government area, Bauchi state, Nigeria. ... International Journal of Natural and Applied Sciences ... Simple random sampling technique was used for the selection of 82 rice growers from these villages. The data ...

  12. Accountability, Inequality, and Achievement: The Effects of the No Child Left Behind Act on Multiple Measures of Student Learning

    Directory of Open Access Journals (Sweden)

    Jennifer L. Jennings

    2016-09-01

    Full Text Available Scholars continue to debate whether gains on the state tests used for accountability generalize to other measures of student achievement. Using panel data on students from a large urban school district, we estimate the impact of accountability pressure related to the No Child Left Behind Act on two measures of academic achievement: the state test and an “audit” test that is not tied to the accountability system. Overall, we find that accountability pressure is associated with increased state test scores in math and lower audit math and reading test scores. However, the sources of state and audit test score divergence varied by students’ race. Black students in schools facing the most accountability pressure made no gains on state tests, and their losses on audit math tests were twice as large as those of Hispanic students. These findings highlight the importance of better understanding the mechanisms that produce heterogeneous effects of accountability pressure across achievement measures and subgroups.

  13. Accounting for time-dependent effects in biofuel life cycle greenhouse gas emissions calculations.

    Science.gov (United States)

    Kendall, Alissa; Chang, Brenda; Sharpe, Benjamin

    2009-09-15

    This paper proposes a time correction factor (TCF) to properly account for the timing of land use change-derived greenhouse gas emissions in the biofuels life cycle. Land use change emissions occur at the outset of biofuel feedstock production, and are typically amortized over an assumed time horizon to assign the burdens of land use change to multiple generations of feedstock crops. Greenhouse gas intensity calculations amortize emissions by dividing them equally over a time horizon, overlooking the fact that the effect of a greenhouse gas increases with the time it remains in the atmosphere. The TCF is calculated based on the relative climate change effect of an emission occurring at the outset of biofuel feedstock cultivation versus one amortized over a time horizon. For time horizons between 10 and 50 years, the TCF varies between 1.7 and 1.8 for carbon dioxide emissions, indicating that the actual climate change effect of an emission is 70-80% higher than the effect of its amortized values. The TCF has broad relevance for correcting the treatment of emissions timing in other life cycle assessment applications, such as emissions from capital investments for production systems or manufacturing emissions for renewable energy technologies.

  14. Extension of anisotropic effective medium theory to account for an arbitrary number of inclusion types

    Science.gov (United States)

    Myles, Timothy D.; Peracchio, Aldo A.; Chiu, Wilson K. S.

    2015-01-01

    The purpose of this work is to extend, to multi-components, a previously reported theory for calculating the effective conductivity of a two component mixture. The previously reported theory involved preferentially oriented spheroidal inclusions contained in a continuous matrix, with inclusions oriented relative to a principle axis. This approach was based on Bruggeman's unsymmetrical theory, and is extended to account for an arbitrary number of different inclusion types. The development begins from two well-known starting points; the Maxwell approach and the Maxwell-Garnett approach for dilute mixtures. It is shown that despite these two different starting points, the final Bruggeman type equation is the same. As a means of validating the developed expression, comparisons are made to several existing effective medium theories. It is shown that these existing theories coincide with the developed equations for the appropriate parameter set. Finally, a few example mixtures are considered to demonstrate the effect of multiple inclusions on the calculated effective property. Inclusion types of different conductivities, shapes, and orientations are considered and each of the aforementioned properties is shown to have a potentially significant impact on the calculated mixture property.

  15. Kinetics of silver release from microfuel with taking into account the limited-solubility effect

    Science.gov (United States)

    Ivanov, A. S.; Rusinkevich, A. A.

    2014-12-01

    The effect of a limited solubility of silver in silicon carbide on silver release from a microfuel with a TRISO coating is studied. It is shown that a limited solubility affects substantially both concentration profiles and silver release from a microfuel over a broad range of temperatures. A procedure is developed for obtaining fission-product concentration profiles in a microfuel and graphs representing the flow and integrated release of fission products on the basis of data from neutron-physics calculations and results obtained by calculating thermodynamics with the aid of the Ivtanthermo code and kinetics with the aid of the FP-Kinetics code. This procedure takes into account a limited solubility of fission products in protective coatings of microfuel.

  16. Accounting for porous structure in effective thermal conductivity calculations in a pebble bed reactor

    International Nuclear Information System (INIS)

    Antwerpen, W. van; Rousseau, P.G.; Toit, C.G. du

    2009-01-01

    A proper understanding of the mechanisms of heat transfer, flow and pressure drop through a packed bed of spheres is of utmost importance in the design of a high temperature pebble bed reactor. A thorough knowledge of the porous structure within the packed bed is important to any rigorous analysis of the transport phenomena, as all the heat and flow mechanisms are influenced by the porous structure. In this paper a new approach is proposed to simulate the effective thermal conductivity employing a combination of new and existing correlations for randomly packed beds. More attention is given to packing structure based on coordination number and contact angles, resulting in a more rigorous differentiation between the bulk and near-wall regions. The model accounts for solid conduction, gas conduction, contact area, surface roughness as well as radiation. (author)

  17. Dual Effects of TARP γ-2 on Glutamate Efficacy Can Account for AMPA Receptor Autoinactivation

    Directory of Open Access Journals (Sweden)

    Ian D. Coombs

    2017-08-01

    Full Text Available Fast excitatory transmission in the CNS is mediated mainly by AMPA-type glutamate receptors (AMPARs associated with transmembrane AMPAR regulatory proteins (TARPs. At the high glutamate concentrations typically seen during synaptic transmission, TARPs slow receptor desensitization and enhance mean channel conductance. However, their influence on channels gated by low glutamate concentrations, as encountered during delayed transmitter clearance or synaptic spillover, is poorly understood. We report here that TARP γ-2 reduces the ability of low glutamate concentrations to cause AMPAR desensitization and enhances channel gating at low glutamate occupancy. Simulations show that, by shifting the balance between AMPAR activation and desensitization, TARPs can markedly facilitate the transduction of spillover-mediated synaptic signaling. Furthermore, the dual effects of TARPs can account for biphasic steady-state glutamate concentration-response curves—a phenomenon termed “autoinactivation,” previously thought to reflect desensitization-mediated AMPAR/TARP dissociation.

  18. Accounting for the effect of horizontal gradients in limb measurements of scattered sunlight

    Directory of Open Access Journals (Sweden)

    J. Puķīte

    2008-06-01

    Full Text Available Limb measurements provided by the SCanning Imaging Absorption spectrometer for Atmospheric CHartographY (SCIAMACHY on the ENVISAT satellite allow retrieving stratospheric profiles of various trace gases on a global scale, among them BrO for the first time. For limb observations in the UV/VIS spectral region the instrument measures scattered light with a complex distribution of light paths: the light is measured at different tangent heights and can be scattered or absorbed in the atmosphere or reflected by the ground. By means of spectroscopy and radiative transfer modelling these measurements can be inverted to retrieve the vertical distribution of stratospheric trace gases.

    The fully spherical 3-D Monte Carlo radiative transfer model "Tracy-II" is applied in this study. The Monte Carlo method benefits from conceptual simplicity and allows realizing the concept of full spherical geometry of the atmosphere and also its 3-D properties, which is important for a realistic description of the limb geometry. Furthermore it allows accounting for horizontal gradients in the distribution of trace gases.

    In this study the effect of horizontally inhomogeneous distributions of trace gases along flight/viewing direction on the retrieval of profiles is investigated. We introduce a tomographic method to correct for this effect by combining consecutive limb scanning sequences and utilizing the overlap in their measurement sensitivity regions. It is found that if horizontal inhomogenity is not properly accounted for, typical errors of 20% for NO2 and up to 50% for OClO around the altitude of the profile peak can arise for measurements close to the Arctic polar vortex boundary in boreal winter.

  19. Rayleigh radiance computations for satellite remote sensing: accounting for the effect of sensor spectral response function.

    Science.gov (United States)

    Wang, Menghua

    2016-05-30

    To understand and assess the effect of the sensor spectral response function (SRF) on the accuracy of the top of the atmosphere (TOA) Rayleigh-scattering radiance computation, new TOA Rayleigh radiance lookup tables (LUTs) over global oceans and inland waters have been generated. The new Rayleigh LUTs include spectral coverage of 335-2555 nm, all possible solar-sensor geometries, and surface wind speeds of 0-30 m/s. Using the new Rayleigh LUTs, the sensor SRF effect on the accuracy of the TOA Rayleigh radiance computation has been evaluated for spectral bands of the Visible Infrared Imaging Radiometer Suite (VIIRS) on the Suomi National Polar-orbiting Partnership (SNPP) satellite and the Joint Polar Satellite System (JPSS)-1, showing some important uncertainties for VIIRS-SNPP particularly for large solar- and/or sensor-zenith angles as well as for large Rayleigh optical thicknesses (i.e., short wavelengths) and bands with broad spectral bandwidths. To accurately account for the sensor SRF effect, a new correction algorithm has been developed for VIIRS spectral bands, which improves the TOA Rayleigh radiance accuracy to ~0.01% even for the large solar-zenith angles of 70°-80°, compared with the error of ~0.7% without applying the correction for the VIIRS-SNPP 410 nm band. The same methodology that accounts for the sensor SRF effect on the Rayleigh radiance computation can be used for other satellite sensors. In addition, with the new Rayleigh LUTs, the effect of surface atmospheric pressure variation on the TOA Rayleigh radiance computation can be calculated precisely, and no specific atmospheric pressure correction algorithm is needed. There are some other important applications and advantages to using the new Rayleigh LUTs for satellite remote sensing, including an efficient and accurate TOA Rayleigh radiance computation for hyperspectral satellite remote sensing, detector-based TOA Rayleigh radiance computation, Rayleigh radiance calculations for high altitude

  20. 382 Effectiveness of Selected Communication Media on Tourism ...

    African Journals Online (AJOL)

    FIRST LADY

    2011-01-18

    Jan 18, 2011 ... Effectiveness of Selected Communication Media on Tourism ... communication is a means to education vis-à-vis education is a means .... Strategies in Extention. ... Marketing Profile Among Rural Households in South Eastern.

  1. Effects of prestudy and poststudy rest on memory: Support for temporal interference accounts of forgetting.

    Science.gov (United States)

    Ecker, Ullrich K H; Tay, Jia-Xin; Brown, Gordon D A

    2015-06-01

    According to interference-based theories of memory, including temporal-distinctiveness theory, both prestudy and poststudy rest should have beneficial impacts on memory performance. Specifically, higher temporal isolation of a memorandum should reduce proactive and/or retroactive interference, and thus should result in better recall. In the present study, we investigated the effects of prestudy and poststudy rest in a free recall paradigm. Participants studied three lists of words, separated by either a short or a long period of low mental activity (a tone-detection task). Recall targeted the second list; this list was studied in one of four conditions, defined by the fully crossed factors of prestudy and poststudy rest duration. Two experiments revealed a beneficial effect of prestudy rest (and, to a lesser extent, of poststudy rest) on list recall. This result is in line with interference-based theories of memory. By contrast, a beneficial effect of prestudy rest is not predicted by consolidation accounts of memory and forgetting; our results thus require additional assumptions and/or a better specification of the consolidation process and its time course in order to be reconciled with consolidation theory.

  2. Echoic and retrieval accounts of the long-term modality effect tested using the suffix procedure.

    Science.gov (United States)

    Huang, S T; Glenberg, A M

    1986-01-01

    The long-term modality effect is the advantage in recall of the last of a list of auditory to-be-remembered (TBR) items compared with the last of a list of visual TBR items when the list is followed by a filled retention interval. If the auditory advantage is due to echoic sensory memory mechanisms, then recall of the last auditory TBR item should be substantially reduced when it is followed by a redundant, not-to-be-recalled auditory suffix. Contrary to this prediction, Experiment 1 demonstrated that a redundant auditory suffix does not significantly reduce recall of the last auditory TBR item. In Experiment 2 a nonredundant auditory suffix produced a large reduction in the last auditory item. Redundancy is not the only factor controlling the effectiveness of a suffix, however. Experiment 3 demonstrated that a nonredundant visual suffix does not reduce recall of the last auditory TBR item. These results are discussed in reference to a retrieval account of the long-term modality effect.

  3. Gaussian covariance graph models accounting for correlated marker effects in genome-wide prediction.

    Science.gov (United States)

    Martínez, C A; Khare, K; Rahman, S; Elzo, M A

    2017-10-01

    Several statistical models used in genome-wide prediction assume uncorrelated marker allele substitution effects, but it is known that these effects may be correlated. In statistics, graphical models have been identified as a useful tool for covariance estimation in high-dimensional problems and it is an area that has recently experienced a great expansion. In Gaussian covariance graph models (GCovGM), the joint distribution of a set of random variables is assumed to be Gaussian and the pattern of zeros of the covariance matrix is encoded in terms of an undirected graph G. In this study, methods adapting the theory of GCovGM to genome-wide prediction were developed (Bayes GCov, Bayes GCov-KR and Bayes GCov-H). In simulated data sets, improvements in correlation between phenotypes and predicted breeding values and accuracies of predicted breeding values were found. Our models account for correlation of marker effects and permit to accommodate general structures as opposed to models proposed in previous studies, which consider spatial correlation only. In addition, they allow incorporation of biological information in the prediction process through its use when constructing graph G, and their extension to the multi-allelic loci case is straightforward. © 2017 Blackwell Verlag GmbH.

  4. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

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

    Science.gov (United States)

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

    2016-08-01

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

  6. The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

    Directory of Open Access Journals (Sweden)

    İsmail Erkan Çelik

    2016-02-01

    Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.

  7. Reko and the accounting consultant : A quantitative study of the effects of Reko

    OpenAIRE

    Johansson, Julia; Österman, Olof

    2014-01-01

    The demand for consultants have increased during the last decades, and not the least within the service industry. There are two major accounting occupations related to the service industry existing in Sweden nowadays: the auditor and the accounting consultants. These professions are commonly being mistaken as being the same thing. However, while the accounting consultant used to be mainly occupied with bookkeeping, the profession is currently evolving into becoming more of an advisory role pr...

  8. The Role of Selection Effects in the Contact Hypothesis: Results from a U.S. National Survey on Sexual Prejudice.

    Science.gov (United States)

    Loehr, Annalise; Doan, Long; Miller, Lisa R

    2015-11-01

    Empirical research has documented that contact with lesbians and gays is associated with more positive feelings toward and greater support for legal rights for them, but we know less about whether these effects extend to informal aspects of same-sex relationships, such as reactions to public displays of affection. Furthermore, many studies have assumed that contact influences levels of sexual prejudice; however, the possibility of selection effects, in which less sexually prejudiced people have contact, and more sexually prejudiced people do not, raises some doubts about this assumption. We used original data from a nationally representative sample of heterosexuals to determine whether those reporting contact with a lesbian, gay, bisexual, or transgender friend or relative exhibited less sexual prejudice toward lesbian and gay couples than those without contact. This study examined the effect of contact on attitudes toward formal rights and a relatively unexplored dimension, informal privileges. We estimated the effect of having contact using traditional (ordinary least squares regression) methods before accounting for selection effects using propensity score matching. After accounting for selection effects, we found no significant differences between the attitudes of those who had contact and those who did not, for either formal or informal measures. Thus, selection effects appeared to play a pivotal role in confounding the link between contact and sexual prejudice, and future studies should exercise caution in interpreting results that do not account for such selection effects.

  9. Selective control of attention supports the positivity effect in aging.

    Directory of Open Access Journals (Sweden)

    Laura K Sasse

    Full Text Available There is emerging evidence for a positivity effect in healthy aging, which describes an age-specific increased focus on positive compared to negative information. Life-span researchers have attributed this effect to the selective allocation of cognitive resources in the service of prioritized emotional goals. We explored the basic principles of this assumption by assessing selective attention and memory for visual stimuli, differing in emotional content and self-relevance, in young and old participants. To specifically address the impact of cognitive control, voluntary attentional selection during the presentation of multiple-item displays was analyzed and linked to participants' general ability of cognitive control. Results revealed a positivity effect in older adults' selective attention and memory, which was particularly pronounced for self-relevant stimuli. Focusing on positive and ignoring negative information was most evident in older participants with a generally higher ability to exert top-down control during visual search. Our findings highlight the role of controlled selectivity in the occurrence of a positivity effect in aging. Since the effect has been related to well-being in later life, we suggest that the ability to selectively allocate top-down control might represent a resilience factor for emotional health in aging.

  10. Selective control of attention supports the positivity effect in aging.

    Science.gov (United States)

    Sasse, Laura K; Gamer, Matthias; Büchel, Christian; Brassen, Stefanie

    2014-01-01

    There is emerging evidence for a positivity effect in healthy aging, which describes an age-specific increased focus on positive compared to negative information. Life-span researchers have attributed this effect to the selective allocation of cognitive resources in the service of prioritized emotional goals. We explored the basic principles of this assumption by assessing selective attention and memory for visual stimuli, differing in emotional content and self-relevance, in young and old participants. To specifically address the impact of cognitive control, voluntary attentional selection during the presentation of multiple-item displays was analyzed and linked to participants' general ability of cognitive control. Results revealed a positivity effect in older adults' selective attention and memory, which was particularly pronounced for self-relevant stimuli. Focusing on positive and ignoring negative information was most evident in older participants with a generally higher ability to exert top-down control during visual search. Our findings highlight the role of controlled selectivity in the occurrence of a positivity effect in aging. Since the effect has been related to well-being in later life, we suggest that the ability to selectively allocate top-down control might represent a resilience factor for emotional health in aging.

  11. Elevated temperature design of KALIMER reactor internals accounting for creep and stress-rupture effects

    International Nuclear Information System (INIS)

    Koo, Gyeong Hoi; Yoo, Bong

    2000-01-01

    In most LMFBR (Liquid Metal Fast Breed Reactor) design, the operating temperature is very high and the time-dependent creep and stress-rupture effects become so important in reactor structural design. Therefore, unlike with conventional PWR, the normal operating conditions can be basically dominant design loading because the hold time at elevated temperature condition is so long and enough to result in severe total creep ratcheting strains during total service lifetime. In this paper, elevated temperature design of the conceptually designed baffle annulus regions of KALIMER (Korea Advanced Liquid Metal Reactor) reactor internal structures is carried out for normal operating conditions which have the operating temperature 530 deg. C and the total service lifetime of 30 years. For the elevated temperature design of reactor internal structures, the ASME Code Case N-201-4 is used. Using this code, the time-dependent stress limits, the accumulated total inelastic strain during service lifetime, and the creep-fatigue damages are evaluated with the calculation results by the elastic analysis under conservative assumptions. The application procedures of elevated temperature design of the reactor internal structures using ASME code case N-201-4 with the elastic analysis method are described step by step in detail. This paper will be useful guide for actual application of elevated temperature design of various reactor types accounting for creep and stress-rupture effects. (author)

  12. Accounting for straight parts effects on elbow's flexibilities in a beam type finite element program

    International Nuclear Information System (INIS)

    Millard, A.

    1983-01-01

    An extension of Von Karman's theory is applied to the calculations of the flexibility factor of a pipe bend terminated by a straight part or a flange. This analysis is restricted to the linear elastic deformation behaviour under in plane bending. Analytical solutions are given for the propagation of ovalization in the elbow and in the straight part. Considering the response of the piping structures, we note that the ovalization of the piping systems are reduced significantly when the straight parts or flanges effects are included. This results are presented in terms of global as well local flexibility factors. They have been compared to numerical results obtained by shell type finite elements method. A complete piping system is analyzed, for economical reasons, with a beam type approach. Also, we show how it is possible to take into account an elbow's flexibilities the straight parts effects by means of flexibilities factors introduced in a beam type elements. We have implemented this method in the computer program TEDEL. In some specific geometrical features, we compare solutions using shell type elements and our formulation. (orig.)

  13. Accounting for straight parts effects on elbow's flexibilities in a beam type finite element program

    International Nuclear Information System (INIS)

    Millard, A.; Vaghi, H.; Ricard, A.

    1983-08-01

    An extension of Von Karman's theory is applied to the calculations of the flexibility factor of a pipe bend terminated by a straight part or a flange. This analysis is restricted to the linear elastic deformation behaviour under in plane bending. Analytical solutions are given for the propagation of ovalization in the elbow and in the straight part. Considering the response of the piping structures, we note that the ovalization of the piping systems are reduced significantly when the straight parts or flanges effects are included. The results are presented in terms of global as well local flexibility factors. They have been compared to numerical results obtained by shell type finite element method. A complete piping system is analyzed, for economical reasons, with a beam type approach. Also, we show how it is possible to take into account on elbow's flexibilities the straight parts effects by means of flexibilities factors introduced in a beam type element. We have implemented this method in the computer program TEDEL. In some specific geometrical features, we compare solutions using shell type elements and our formulation

  14. Estimating the acute health effects of coarse particulate matter accounting for exposure measurement error.

    Science.gov (United States)

    Chang, Howard H; Peng, Roger D; Dominici, Francesca

    2011-10-01

    In air pollution epidemiology, there is a growing interest in estimating the health effects of coarse particulate matter (PM) with aerodynamic diameter between 2.5 and 10 μm. Coarse PM concentrations can exhibit considerable spatial heterogeneity because the particles travel shorter distances and do not remain suspended in the atmosphere for an extended period of time. In this paper, we develop a modeling approach for estimating the short-term effects of air pollution in time series analysis when the ambient concentrations vary spatially within the study region. Specifically, our approach quantifies the error in the exposure variable by characterizing, on any given day, the disagreement in ambient concentrations measured across monitoring stations. This is accomplished by viewing monitor-level measurements as error-prone repeated measurements of the unobserved population average exposure. Inference is carried out in a Bayesian framework to fully account for uncertainty in the estimation of model parameters. Finally, by using different exposure indicators, we investigate the sensitivity of the association between coarse PM and daily hospital admissions based on a recent national multisite time series analysis. Among Medicare enrollees from 59 US counties between the period 1999 and 2005, we find a consistent positive association between coarse PM and same-day admission for cardiovascular diseases.

  15. Working memory load and the retro-cue effect: A diffusion model account.

    Science.gov (United States)

    Shepherdson, Peter; Oberauer, Klaus; Souza, Alessandra S

    2018-02-01

    Retro-cues (i.e., cues presented between the offset of a memory array and the onset of a probe) have consistently been found to enhance performance in working memory tasks, sometimes ameliorating the deleterious effects of increased memory load. However, the mechanism by which retro-cues exert their influence remains a matter of debate. To inform this debate, we applied a hierarchical diffusion model to data from 4 change detection experiments using single item, location-specific probes (i.e., a local recognition task) with either visual or verbal memory stimuli. Results showed that retro-cues enhanced the quality of information entering the decision process-especially for visual stimuli-and decreased the time spent on nondecisional processes. Further, cues interacted with memory load primarily on nondecision time, decreasing or abolishing load effects. To explain these findings, we propose an account whereby retro-cues act primarily to reduce the time taken to access the relevant representation in memory upon probe presentation, and in addition protect cued representations from visual interference. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  16. Accounting for socio-economic effects in nuclear waste disposal projects

    International Nuclear Information System (INIS)

    Van Hove, E.

    1996-01-01

    The disposal of nuclear waste has become highly controversial. This paper presents the approach taken by NIRAS, the Belgian agency for the disposal of nuclear waste, to come to a decision on the establishment of a site for the permanent disposal of low level nuclear waste. A formal model is elaborated to take social effects of such a project into account, allowing for a balanced discussion of positive and negative effects at the local level. It is too early to tell it the model described in detail in this paper con solve the problems encountered by disposal agencies. The approach discussed, does however, respond to need experienced on a international scale. The paper emphasises the need for openness in the fact of assertive and articulate citizens who no longer accept the paternalistic approach. The public must not feel that there is any lack of clarity about waste projects or they will quickly voice their opinions and any opposition they feel. As far as siting is concerned, most of the controversies are fuelled ba a basic notion of 'unfairness'. Somehow the burdens seem to be imposed on parties other than those who reap the benefits. An approach to decision making through local negotiation on all aspects of a disposal projects should allow the problem of fairness to be treated in a more constructive way. (author)

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

    International Nuclear Information System (INIS)

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

    2015-01-01

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

  18. Biologically effective dose for permanent prostate brachytherapy taking into account postimplant edema

    International Nuclear Information System (INIS)

    Gellekom, Marion P.R. van; Moerland, Marinus A.; Kal, Henk B.; Battermann, Jan J.

    2002-01-01

    Purpose: To study the influence of radiobiologic and physical parameters and parameters related to edema on the biologically effective dose (BED) for permanent prostate implants and to determine the optimal timing of seed reconstruction for BED calculation. Methods and Materials: On the basis of the linear-quadratic model, an expression for the BED was derived, including the edema parameters. A set of parameter values was defined, and these parameter values were varied one at a time to examine the effect on the BED and the theoretically effective treatment time (t eff ). A ratio ε was defined to investigate the optimal timing of seed reconstruction. Results: The maximal BED decreases when the extent of lethal damage is smaller, the potential tumor doubling time is smaller, the half-life time of the seeds is shorter, and the magnitude of prostate volume increase is larger. For 125 I, the optimal timing of seed reconstruction is 25 days after implantation. Seed reconstruction 1 day after the implantation results in an underestimation of the BED of at most 43%, depending on the magnitude and half-life of edema. An overestimation of the BED of at most 22% is calculated when seed reconstruction took place at the effective treatment time. Conclusion: The maximal BED depends strongly on the value of α, the potential tumor doubling time, and the choice of isotope. If prostate volume increase due to edema is not taken into account, the BED will be underestimated shortly after the implantation and overestimated if the calculations are based on images taken several months after implantation. The optimal timing of BED evaluation for 125 I seed implants and typical prostate edema values is 25 days after implantation

  19. Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

    Directory of Open Access Journals (Sweden)

    Burlan Svitlana A.

    2017-03-01

    Full Text Available The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.

  20. Gemcitabine: Selective cytotoxicity, induction of inflammation and effects on urothelial function

    Energy Technology Data Exchange (ETDEWEB)

    Farr, Stefanie E; Chess-Williams, Russ; McDermott, Catherine M, E-mail: camcderm@bond.edu.au

    2017-02-01

    Intravesical gemcitabine has recently been introduced for the treatment of superficial bladder cancer and has a favourable efficacy and toxicity profile in comparison to mitomycin c (MMC), the most commonly used chemotherapeutic agent. The aim of this study was to assess the cytotoxic potency of gemcitabine in comparison to MMC in urothelial cell lines derived from non-malignant (UROtsa) and malignant (RT4 and T24) tissues to assess selectivity. Cells were treated with gemcitabine or mitomycin C at concentrations up to the clinical doses for 1 or 2 h respectively (clinical duration). Treatment combined with hyperthermia was also examined. Cell viability, ROS formation, urothelial function (ATP, acetylcholine and PGE2 release) and secretion of inflammatory cytokines were assessed. Gemcitabine displayed a high cytotoxic selectivity for the two malignant cell lines (RT4, T24) compared to the non-malignant urothelial cells (UROtsa, proliferative and non-proliferative). In contrast, the cytotoxic effects of MMC were non-selective with equivalent potency in each of the cell lines. The cytotoxic effect of gemcitabine in the malignant cell lines was associated with an elevation in free radical formation and was significantly decreased in the presence of an equilibrative nucleoside transporter inhibitor. Transient changes in urothelial ATP and PGE{sub 2} release were observed, with significant increase in release of interleukin-6, interleukin-8 and interleukin-1β from urothelial cells treated with gemcitabine. The selectivity of gemcitabine for malignant urothelial cells may account for the less frequent adverse urological effects with comparison to other commonly used chemotherapeutic agents. - Highlights: • Intravesical gemcitabine has recently been introduced to treat bladder cancer. • Gemcitabine is selectively toxic for malignant urothelial cells. • Urothelial ATP, PGE{sub 2} and inflammatory cytokines were altered by gemcitabine. • Selectivity of gemcitabine

  1. The Effect of Teaching Methodology on Accounting Students' Perceptions of Traits Important to Success

    Science.gov (United States)

    Nichols, Linda M.

    2018-01-01

    This study evolved from a previous study that examined the perceptions of the importance of specific traits to success in the accounting profession by both accounting professionals in the United States and internationally. That study found that the international subjects valued some soft skills, such as creativity, as being more important to…

  2. The effect of leadership style on the information receivers' reaction to management accounting change

    NARCIS (Netherlands)

    Jansen, E. Pieter

    Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

  3. National greenhouse-gas accounting for effective climate policy on international trade

    Science.gov (United States)

    Kander, Astrid; Jiborn, Magnus; Moran, Daniel D.; Wiedmann, Thomas O.

    2015-05-01

    National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage--the phenomenon of countries reducing their domestic emissions by shifting carbon-intensive production abroad. Consumption-based accounting (also called carbon footprinting) does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map.

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

    Science.gov (United States)

    Okech, David

    2012-01-01

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

  5. How CFOs determine management accounting innovation: an examination of direct and indirect effects

    NARCIS (Netherlands)

    Naranjo-Gil, D.; Maas, V.S.; Hartmann, F.G.H.

    2009-01-01

    Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is

  6. Turbofan engine diagnostics neuron network size optimization method which takes into account overlaerning effect

    Directory of Open Access Journals (Sweden)

    О.С. Якушенко

    2010-01-01

    Full Text Available  The article is devoted to the problem of gas turbine engine (GTE technical state class automatic recognition with operation parameters by neuron networks. The one of main problems for creation the neuron networks is determination of their optimal structures size (amount of layers in network and count of neurons in each layer.The method of neuron network size optimization intended for classification of GTE technical state is considered in the article. Optimization is cared out with taking into account of overlearning effect possibility when a learning network loses property of generalization and begins strictly describing educational data set. To determinate a moment when overlearning effect is appeared in learning neuron network the method  of three data sets is used. The method is based on the comparison of recognition quality parameters changes which were calculated during recognition of educational and control data sets. As the moment when network overlearning effect is appeared the moment when control data set recognition quality begins deteriorating but educational data set recognition quality continues still improving is used. To determinate this moment learning process periodically is terminated and simulation of network with education and control data sets is fulfilled. The optimization of two-, three- and four-layer networks is conducted and some results of optimization are shown. Also the extended educational set is created and shown. The set describes 16 GTE technical state classes and each class is represented with 200 points (200 possible technical state class realizations instead of 20 points using in the former articles. It was done to increase representativeness of data set.In the article the algorithm of optimization is considered and some results which were obtained with it are shown. The results of experiments were analyzed to determinate most optimal neuron network structure. This structure provides most high-quality GTE

  7. Operational remote sensing of aerosols over land to account for directional effects

    International Nuclear Information System (INIS)

    Ramon, Didier; Santer, Richard

    2001-01-01

    The assumption that the ground is a Lambertian reflector is commonly adopted in operational atmospheric corrections of spaceborne sensors. Through a simple modeling of directional effects in radiative transfer following the second simulation of the satellite signal in the solar spectrum (6S) approach, we propose an operational method to account for the departure from Lambertian behavior of a reflector covered by a scattering medium. This method relies on the computation of coupling terms between the reflecting and the scattering media and is able to deal with a two-layer atmosphere. We focus on the difficult problem of aerosol remote sensing over land. One popular sensing method relies on observations over dense dark vegetation, for which the surface reflectance is low and quite well defined in the blue and in the red. Therefore a study was made for three cases: (1) dark vegetation covered by atmospheric aerosols, (2) atmospheric aerosols covered by molecules, and finally (3) dark vegetation covered by atmospheric aerosols covered by molecules. Comparisons of top-of-the-atmosphere reflectances computed with our modeling and reference computations made with the successive-order-of-scattering code show the robustness of the modeling in the blue and in the red for aerosol optical thicknesses as great as 0.6 and solar zenith angles as large as 60 deg. . The model begins to fail only in the blue for large solar zenith angles. The benefits expected for aerosol remote sensing over land are evaluated with an aerosol retrieval scheme developed for the Medium-Resolution Imaging Spectrometer. The main result is a better constraint on the aerosol model with inclusion of directional effects and a weaker effect on the optical thickness of the retrieval aerosol. The directional scheme is then applied to the aerosol remote-sensing problem in actual Indian Remote Sensing Satellite P3/Modular Optoelectronic Scanner images over land and shows significant improvement compared with a

  8. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  9. EFFECT OF SODIUM PHOSPHATES ON SELECTED FOOD GRADE BACTERIA

    Directory of Open Access Journals (Sweden)

    Stanislav Kráčmar

    2011-04-01

    Full Text Available The aim of this study was to examine the inhibitory effect in vitro of selected sodium phosphates (under the corporate names Hexa 68, Hexa 70, Trikrystal, FST, Pyro 52, KPS, Didi on selected gram-positive and gram-negative bacteria. Seven different concentrations of each phosphate were used. Sensitivity of the bacterial strains to phosphates was observed in broth supplemented with salts. In vitro was showed a negative effect of various phosphates on growth of selected gram-positive bacteria. Orthophosphates and diphosphates (pyrophosphates did not have significant inhibitory effect on tested bacteria at neutral pH. With the exception of phosphate Trikrystal has not been found in vitro significant inhibitory effects on gram-negative bacteria.doi:10.5219/141

  10. Effect of repeated administration of Damiana on selected kidney ...

    African Journals Online (AJOL)

    The effect of repeated oral administration of Damiana, an aphrodisiac, on selected renal function indices of male rats for 20 days was investigated. Male rats were orally administered with appropriate volume corresponding to human therapeutic dose of 3.6mg/kg body weight of diamiana at 24hour intervals. The effects on ...

  11. Calibration function for the Orbitrap FTMS accounting for the space charge effect.

    Science.gov (United States)

    Gorshkov, Mikhail V; Good, David M; Lyutvinskiy, Yaroslav; Yang, Hongqian; Zubarev, Roman A

    2010-11-01

    Ion storage in an electrostatic trap has been implemented with the introduction of the Orbitrap Fourier transform mass spectrometer (FTMS), which demonstrates performance similar to high-field ion cyclotron resonance MS. High mass spectral characteristics resulted in rapid acceptance of the Orbitrap FTMS for Life Sciences applications. The basics of Orbitrap operation are well documented; however, like in any ion trap MS technology, its performance is limited by interactions between the ion clouds. These interactions result in ion cloud couplings, systematic errors in measured masses, interference between ion clouds of different size yet with close m/z ratios, etc. In this work, we have characterized the space-charge effect on the measured frequency for the Orbitrap FTMS, looking for the possibility to achieve sub-ppm levels of mass measurement accuracy (MMA) for peptides in a wide range of total ion population. As a result of this characterization, we proposed an m/z calibration law for the Orbitrap FTMS that accounts for the total ion population present in the trap during a data acquisition event. Using this law, we were able to achieve a zero-space charge MMA limit of 80 ppb for the commercial Orbitrap FTMS system and sub-ppm level of MMA over a wide range of total ion populations with the automatic gain control values varying from 10 to 10(7). Copyright © 2010 American Society for Mass Spectrometry. Published by Elsevier Inc. All rights reserved.

  12. A common signal detection model accounts for both perception and discrimination of the watercolor effect.

    Science.gov (United States)

    Devinck, Frédéric; Knoblauch, Kenneth

    2012-03-21

    Establishing the relation between perception and discrimination is a fundamental objective in psychophysics, with the goal of characterizing the neural mechanisms mediating perception. Here, we show that a procedure for estimating a perceptual scale based on a signal detection model also predicts discrimination performance. We use a recently developed procedure, Maximum Likelihood Difference Scaling (MLDS), to measure the perceptual strength of a long-range, color, filling-in phenomenon, the Watercolor Effect (WCE), as a function of the luminance ratio between the two components of its generating contour. MLDS is based on an equal-variance, gaussian, signal detection model and yields a perceptual scale with interval properties. The strength of the fill-in percept increased 10-15 times the estimate of the internal noise level for a 3-fold increase in the luminance ratio. Each observer's estimated scale predicted discrimination performance in a subsequent paired-comparison task. A common signal detection model accounts for both the appearance and discrimination data. Since signal detection theory provides a common metric for relating discrimination performance and neural response, the results have implications for comparing perceptual and neural response functions.

  13. Seismology of adolescent neutron stars: Accounting for thermal effects and crust elasticity

    Science.gov (United States)

    Krüger, C. J.; Ho, W. C. G.; Andersson, N.

    2015-09-01

    We study the oscillations of relativistic stars, incorporating key physics associated with internal composition, thermal gradients and crust elasticity. Our aim is to develop a formalism which is able to account for the state-of-the-art understanding of the complex physics associated with these systems. As a first step, we build models using a modern equation of state including composition gradients and density discontinuities associated with internal phase transitions (like the crust-core transition and the point where muons first appear in the core). In order to understand the nature of the oscillation spectrum, we carry out cooling simulations to provide realistic snapshots of the temperature distribution in the interior as the star evolves through adolescence. The associated thermal pressure is incorporated in the perturbation analysis, and we discuss the presence of g -modes arising as a result of thermal effects. We also consider interface modes due to phase-transitions and the gradual formation of the star's crust and the emergence of a set of shear modes.

  14. The effect of environmental performance and accounting characteristics to earnings informativeness

    Science.gov (United States)

    Herawaty, V.

    2018-01-01

    The objective of this empirical study is to analyze the influence of environmental performance and company’s accounting characteristics to earnings informativeness proxied by earnings response coefficient (ERC) on manufacturing companies listed on Indonesia Stock Exchange and consistently follow the PROPER assessment in 2010-2014. One of the company’s considerations is to create the green environment reflecting its environmental measures, drawing investors to respond to the company’s environmental performance. The data were obtained from Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange homepage, the company’s annual reports, the decree of the Minister of Environment. The samples used in this research are 27 go public manufacturing companies listed on Indonesia Stock Exchange that consistently follow the PROPER in 2010-2014. The sampling technique used was the purposive method. This research uses multiple regression analysis. The results show that the environmental performance and profitability have a positive influence to earnings informativeness, while leverage has a negative influence to earnings informativeness. Growth opportunities as a control variable has a positive effect on earnings informativeness. This research has proved that the environmental performance is crucial through observing the investors’ reaction in the capital market.

  15. Affective-associative two-process theory: a neurocomputational account of partial reinforcement extinction effects.

    Science.gov (United States)

    Lowe, Robert; Almér, Alexander; Billing, Erik; Sandamirskaya, Yulia; Balkenius, Christian

    2017-12-01

    The partial reinforcement extinction effect (PREE) is an experimentally established phenomenon: behavioural response to a given stimulus is more persistent when previously inconsistently rewarded than when consistently rewarded. This phenomenon is, however, controversial in animal/human learning theory. Contradictory findings exist regarding when the PREE occurs. One body of research has found a within-subjects PREE, while another has found a within-subjects reversed PREE (RPREE). These opposing findings constitute what is considered the most important problem of PREE for theoreticians to explain. Here, we provide a neurocomputational account of the PREE, which helps to reconcile these seemingly contradictory findings of within-subjects experimental conditions. The performance of our model demonstrates how omission expectancy, learned according to low probability reward, comes to control response choice following discontinuation of reward presentation (extinction). We find that a PREE will occur when multiple responses become controlled by omission expectation in extinction, but not when only one omission-mediated response is available. Our model exploits the affective states of reward acquisition and reward omission expectancy in order to differentially classify stimuli and differentially mediate response choice. We demonstrate that stimulus-response (retrospective) and stimulus-expectation-response (prospective) routes are required to provide a necessary and sufficient explanation of the PREE versus RPREE data and that Omission representation is key for explaining the nonlinear nature of extinction data.

  16. Determining the Effect of Natural Selection on Linked Neutral Divergence across Species.

    Science.gov (United States)

    Phung, Tanya N; Huber, Christian D; Lohmueller, Kirk E

    2016-08-01

    A major goal in evolutionary biology is to understand how natural selection has shaped patterns of genetic variation across genomes. Studies in a variety of species have shown that neutral genetic diversity (intra-species differences) has been reduced at sites linked to those under direct selection. However, the effect of linked selection on neutral sequence divergence (inter-species differences) remains ambiguous. While empirical studies have reported correlations between divergence and recombination, which is interpreted as evidence for natural selection reducing linked neutral divergence, theory argues otherwise, especially for species that have diverged long ago. Here we address these outstanding issues by examining whether natural selection can affect divergence between both closely and distantly related species. We show that neutral divergence between closely related species (e.g. human-primate) is negatively correlated with functional content and positively correlated with human recombination rate. We also find that neutral divergence between distantly related species (e.g. human-rodent) is negatively correlated with functional content and positively correlated with estimates of background selection from primates. These patterns persist after accounting for the confounding factors of hypermutable CpG sites, GC content, and biased gene conversion. Coalescent models indicate that even when the contribution of ancestral polymorphism to divergence is small, background selection in the ancestral population can still explain a large proportion of the variance in divergence across the genome, generating the observed correlations. Our findings reveal that, contrary to previous intuition, natural selection can indirectly affect linked neutral divergence between both closely and distantly related species. Though we cannot formally exclude the possibility that the direct effects of purifying selection drive some of these patterns, such a scenario would be possible only

  17. The Role of Moral Reasoning and Order Effects on Ethical Decision Making Ability: Novice vs. Experienced Accounting Students

    DEFF Research Database (Denmark)

    Pillalamarri, Sudarshan Kumar; Holm, Claus

    that novice accounting students cannot differentiate between these two types of reasoning, but would exhibit order effects while making ethical decisions. One hundred forty graduate accounting students from universities in Denmark respond to an audit-specific DIT instrument, measuring prescriptive...... investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Rest (1979, 1983, 1991) categorizes moral reasoning into prescriptive reasoning i.e. consideration of what should ideally be done to resolve a particular ethical dilemma...... and deliberative reasoning i.e. consideration of what would actually be done in resolving ethical dilemmas. Because of lack of work experience, novice accounting students often do not face scenarios where there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes...

  18. Evaluating the Effects of Pioneer Accountable Care Organizations on Medicare Part D Drug Spending and Utilization.

    Science.gov (United States)

    Zhang, Yuting; Caines, Kadin J; Powers, Christopher A

    2017-05-01

    The improvement of medication use is a critical mechanism that accountable care organization (ACO) could use to save overall costs. Currently pharmaceutical spending is not part of the calculation for ACO-shared savings and risks. Thus, ACO providers may have strong incentives to prescribe more medications hoping to avoid expensive downstream medical costs. We designed a quasinatural experiment study to evaluate the effects of Pioneer ACOs on Medicare Part D spending and utilization. Medicare fee-for-service beneficiaries with Part D drug coverage who were aligned to a Pioneer ACO were compared with a random 5% sample of non-ACO beneficiaries. Outcomes included changes in Part D spending, number of prescription fills, percent of brand medications, and total Part A and B medical spending. We utilized a generalized linear model with a difference-in-differences approach to estimate 2011-2012 changes in these outcomes among beneficiaries aligned with Pioneer ACOs, adjusting for all beneficiary-level demographics, income and insurance status, clinical characteristics, and regional fixed effects. Being in an ACO did not significantly affect Part D spending (-$23.52; P=0.19), total prescriptions filled (-0.12; P=0.27), and the percent of claims for brand-name drugs (0.06%; P=0.23). The ACO group was associated with savings in Parts A and B spending of $345 (PPioneer ACOs were not associated with changes in pharmaceutical spending and use, but were associated with savings in Parts A and B spending in 2012.

  19. Supernovae - A new selection effect. [statistical distribution in and radial distance from center of parent galaxy

    Science.gov (United States)

    Shaw, R. L.

    1979-01-01

    A sample of 228 supernovae that occurred in galaxies with known redshifts is used to show that the mean projected linear supernova distance from the center of the parent galaxy increases with increasing redshift. This effect is interpreted as an observational bias: the discovery rate of supernovae is reduced in the inner parts of distant, poorly resolved galaxies. Even under the optimistic assumption that no selection effects work in galaxies closer than 33 Mpc, about 50% of all supernovae are lost in the inner regions of galaxies beyond 150 Mpc. This observational bias must be taken into account in the derivation of statistical properties of supernovae.

  20. The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

    Directory of Open Access Journals (Sweden)

    Muslim Djalil

    2017-07-01

    Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.

  1. Your gain my pain? The effects of accounting information in uncertain negotiations

    NARCIS (Netherlands)

    Essa, Samy A.G.; Dekker, Henri C.; Groot, Tom L.C.M.

    2018-01-01

    Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of payoff uncertainty, which is commonly present in negotiations. Payoff uncertainty can increase friction

  2. Introduction: Challenges to Effectiveness in Intelligence due to the Need for Transparency and Accountability in Democracy

    National Research Council Canada - National Science Library

    Bruneau, Thomas C

    2007-01-01

    .... This is due to the tension between the requirement of intelligence agencies to work to some extent in secret and the requirement of democratic government for accountability, necessitating transparency...

  3. Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

    Directory of Open Access Journals (Sweden)

    Lindrianasari Lindrianasari

    2010-06-01

    Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

  4. Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance

    OpenAIRE

    David Han-Min Wang; Quang Linh Huynh

    2013-01-01

    While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to examine the mediation of adopting knowledge management. Moreover, this paper util...

  5. Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-11-01

    Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

  6. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt

    OpenAIRE

    Nordlind, Felix; Lucki Racana, Samuel

    2013-01-01

    Prior research on conservative accounting and bondholder-shareholder conflict show that firms with higher degree of conservatism experience less austere conflict and lower cost of debt. However, since the implementation of IFRS in 2005, conservatism has been widely reduced in favor of fair value principles. This study sets out to examine if accounting conservatism still mitigates the conflict and reduces cost of debt. We regress two measures of conservatism on three conflict proxies and debt ...

  7. Investigation of the feasibility of an analytical method of accounting for the effects of atmospheric drag on satellite motion

    Science.gov (United States)

    Bozeman, Robert E.

    1987-01-01

    An analytic technique for accounting for the joint effects of Earth oblateness and atmospheric drag on close-Earth satellites is investigated. The technique is analytic in the sense that explicit solutions to the Lagrange planetary equations are given; consequently, no numerical integrations are required in the solution process. The atmospheric density in the technique described is represented by a rotating spherical exponential model with superposed effects of the oblate atmosphere and the diurnal variations. A computer program implementing the process is discussed and sample output is compared with output from program NSEP (Numerical Satellite Ephemeris Program). NSEP uses a numerical integration technique to account for atmospheric drag effects.

  8. Early adoption of the effect of IFRS 15 on the quality of accounting information

    Directory of Open Access Journals (Sweden)

    Andreia Carpes Dani

    2017-05-01

    Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

  9. Equivalent Selection in Specialized e-Lexicography: A Case Study with Spanish Accounting Terms Ekwivalent-seleksie in gespesialiseerde e-leksikografie: 'n Gevallestudie met Spaanse rekeningkundige terme.

    Directory of Open Access Journals (Sweden)

    Pedro A. Fuertes-Olivera

    2012-01-01

    Full Text Available

    Interest in specialized lexicography has been propelled both by the development of LSP communication in academic circles and by the consolidation of function-based approaches to lexicography that have identified the existence of several user types, e.g., experts, semi-experts and interested laypersons, and use situations, typically cognitive-oriented and communicative-oriented (Bergenholtz and Tarp, 2003, 2004. This paper follows suit and elaborates on the selection of Spanish equivalents in a particular dictionary project: the Diccionario Inglés–Español de Contabilidad, one of the Accounting dictionaries. This dictionary aims to satisfy the needs of translators (primary user group, accountants and financial experts (secondary user group, as well as students of accountancy and translation, journalists, and interested laypersons (tertiary user group. It addresses the issue as a lexicographical problem and makes comments on the decisions taken by elaborating on three lexicographical principles that take into consideration the nature of lexicography, the technical options the Internet offers, and the defining characteristics of specialized discourse: relevance, proscription and recreation.

    Belangstelling in gespesialiseerde leksikografie is aangevuur deur sowel die ontwikkeling van TSD-kommunikasie in akademiese kringe as die konsolidasie van funksie-gebaseerde benaderings tot leksikografie. Laasgenoemde benadering het die bestaan van verskeie gebruikerstipes, bv. kundiges, semi-kundiges en geïnteresseerde leke, en gebruiksituasies, tipies kognitief-georiënteerde en kommunikatief-goriënteerde situasies, geïdentifiseer (Bergenholtz and Tarp, 2003, 2004. Hierdie artikel volg hierdie ontwikkelings na en wei uit oor die seleksie van Spaanse ekwivalente in 'n spesifieke woordeboekprojek: die Diccionario Inglés–Español de Contabilidad, 'n

  10. Interactions between the Isolated-Interactive Elements Effect and Levels of Learner Expertise: Experimental Evidence from an Accountancy Class

    Science.gov (United States)

    Blayney, Paul; Kalyuga, Slava; Sweller, John

    2010-01-01

    This study investigated interactions between the isolated-interactive elements effect and levels of learner expertise with first year undergraduate university accounting students. The isolated-interactive elements effect occurs when learning is facilitated by initially presenting elements of information sequentially in an isolated form rather than…

  11. elative age effect in the selection process of handball players of the regional selection teams

    Directory of Open Access Journals (Sweden)

    Manuel Gómez López

    2017-06-01

    Full Text Available This study aimed to analyze the effect of age on adolescent handball players of the regional selection teams. To do this, data of sex and date of birth of 84 youth players from different regional selection teams in the 2015-2016 season were analyzed, performing comparisons and differences being studied by χ2 and Z tests and the Bonferroni method. The analysis of results by quarter and half of birth revealed no statistically significant differences in gender and category. It seems to confirm that there is not relative age effect in the analyzed Teams. Whereupon, seems to confirm that in handball base, all young people participate, regardless of the degree of maturity submit.

  12. SDOF models for reinforced concrete beams under impulsive loads accounting for strain rate effects

    Energy Technology Data Exchange (ETDEWEB)

    Stochino, F., E-mail: fstochino@unica.it [Department of Civil and Environmental Engineering and Architecture, University of Cagliari, Via Marengo 2, 09123 Cagliari (Italy); Carta, G., E-mail: giorgio_carta@unica.it [Department of Mechanical, Chemical and Materials Engineering, University of Cagliari, Via Marengo 2, 09123 Cagliari (Italy)

    2014-09-15

    Highlights: • Flexural failure of reinforced concrete beams under blast and impact loads is studied. • Two single degree of freedom models are formulated to predict the beam response. • Strain rate effects are taken into account for both models. • The theoretical response obtained from each model is compared with experimental data. • The two models give a good estimation of the maximum deflection at collapse. - Abstract: In this paper, reinforced concrete beams subjected to blast and impact loads are examined. Two single degree of freedom models are proposed to predict the response of the beam. The first model (denoted as “energy model”) is developed from the law of energy balance and assumes that the deformed shape of the beam is represented by its first vibration mode. In the second model (named “dynamic model”), the dynamic behavior of the beam is simulated by a spring-mass oscillator. In both formulations, the strain rate dependencies of the constitutive properties of the beams are considered by varying the parameters of the models at each time step of the computation according to the values of the strain rates of the materials (i.e. concrete and reinforcing steels). The efficiency of each model is evaluated by comparing the theoretical results with experimental data found in literature. The comparison shows that the energy model gives a good estimation of the maximum deflection of the beam at collapse, defined as the attainment of the ultimate strain in concrete. On the other hand, the dynamic model generally provides a smaller value of the maximum displacement. However, both approaches yield reliable results, even though they are based on some approximations. Being also very simple to implement, they may serve as an useful tool in practical applications.

  13. Characterization of selection effects on broiler lines using DNA fingerprinting

    Directory of Open Access Journals (Sweden)

    GS Schmidt

    2003-05-01

    Full Text Available The objective of this study was to evaluate the effect of selection for body weight on the genetic variability and diversity in broiler lines. Two paternal broiler lines (LL and LLc were used. LL line was selected for 12 generations for growth and carcass and reproduction characteristics. The LLc line was established from LL line in 1985 and mated at random. Blood samples from six chickens per line were collected and used for molecular analysis. Also, a DNA pool was made for each line to compare effects between lines. Data were analyzed considering the collected information on the presence or absence of DNA bands. Band sharing scores were calculated using the DICE coefficient. The pattern of the 21 most representative bands was used. DNA fingerprinting (DFP showed 90.48 % of polymorphism bands for both lines. Difference between lines was not due to the presence or absence of bands, but to the frequency of such bands in each genotype. Considering that both lines had the same genetic background, changes on band frequency were probably due to selection. Selection for body weight had an effect on the band frequency as evaluated by DFP, and for this reason this technique could be used as a tool in the selection process. Results also suggest that bands 4, 5 and 19 were linked to body weight traits, and bands 9, 10, 12, 13 and 21 were linked to reproductive traits such as egg production.

  14. Effects of Mode of Target Task Selection on Learning about Plants in a Mobile Learning Environment: Effortful Manual Selection versus Effortless QR-Code Selection

    Science.gov (United States)

    Gao, Yuan; Liu, Tzu-Chien; Paas, Fred

    2016-01-01

    This study compared the effects of effortless selection of target plants using quick respond (QR) code technology to effortful manual search and selection of target plants on learning about plants in a mobile device supported learning environment. In addition, it was investigated whether the effectiveness of the 2 selection methods was…

  15. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  16. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  17. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  18. Accounting for Genotype-by-Environment Interactions and Residual Genetic Variation in Genomic Selection for Water-Soluble Carbohydrate Concentration in Wheat.

    Science.gov (United States)

    Ovenden, Ben; Milgate, Andrew; Wade, Len J; Rebetzke, Greg J; Holland, James B

    2018-05-31

    Abiotic stress tolerance traits are often complex and recalcitrant targets for conventional breeding improvement in many crop species. This study evaluated the potential of genomic selection to predict water-soluble carbohydrate concentration (WSCC), an important drought tolerance trait, in wheat under field conditions. A panel of 358 varieties and breeding lines constrained for maturity was evaluated under rainfed and irrigated treatments across two locations and two years. Whole-genome marker profiles and factor analytic mixed models were used to generate genomic estimated breeding values (GEBVs) for specific environments and environment groups. Additive genetic variance was smaller than residual genetic variance for WSCC, such that genotypic values were dominated by residual genetic effects rather than additive breeding values. As a result, GEBVs were not accurate predictors of genotypic values of the extant lines, but GEBVs should be reliable selection criteria to choose parents for intermating to produce new populations. The accuracy of GEBVs for untested lines was sufficient to increase predicted genetic gain from genomic selection per unit time compared to phenotypic selection if the breeding cycle is reduced by half by the use of GEBVs in off-season generations. Further, genomic prediction accuracy depended on having phenotypic data from environments with strong correlations with target production environments to build prediction models. By combining high-density marker genotypes, stress-managed field evaluations, and mixed models that model simultaneously covariances among genotypes and covariances of complex trait performance between pairs of environments, we were able to train models with good accuracy to facilitate genetic gain from genomic selection. Copyright © 2018 Ovenden et al.

  19. Effect of balance exercise on selected kinematic gait variables in ...

    African Journals Online (AJOL)

    The purpose of this study was to investigate the effect of balance exercise on some selected kinematic gait parameters in patients with knee joint osteoarthritis. Forty subjects (18 men and 22 women) participated in the study.They were divided into two groups: Group 1 (experimental) that was treated with balance exercises, ...

  20. Effects of selected multipurpose, medicinal and aromatic plants on in ...

    African Journals Online (AJOL)

    The study was carried out to evaluate the effects of selected multipurpose, medicinal and aromatic plants on the in vitro methane production and microbial diversity. The plants include multi-purpose trees; Pterocarpus santallinoides, Leucaena leucocephala, Albizia lebbek, Albizia saman, Enterolobium cyclocarpum, ...

  1. The effects of s-triazines on selected marine macroalgae

    International Nuclear Information System (INIS)

    Lewey, S.A.; Nummela, E.C.

    1999-01-01

    Although s-triazines have been used as herbicides for many years, their use and that of other herbicides and fungicides, in antifouling compounds is only fairly recent. The Hamble estuary, Hampshire UK has been identified as one such site. Investigations were conducted into the effects of s-triazines on selected marine macroalgae, local to that area

  2. The effects of carbonated alcoholic herbal beverage on selected ...

    African Journals Online (AJOL)

    Aim: Carbonated Alcoholic herbal beverages (CAHB) are a menace in our society as the drink is grossly abused; this study is therefore aimed at investigating the Histomorphological, selected hepatorenal function indices and some hematological parameters effects induced by a Carbonated Alcoholic Herbal Beverage that ...

  3. Effects of single and combined inoculations of selected Trichoderma ...

    African Journals Online (AJOL)

    Effects of single and combined inoculations of selected Trichoderma and Bacillus isolates on growth of dry bean and biological control of Rhizoctonia solani damping-off. ... Greenhouse trials showed that combined inoculations of T. atroviride strain 6 and B. subtilis B69 gave the highest growth promotion of bean in terms of ...

  4. Effect of animal manures on selected soil chemical properties (1 ...

    African Journals Online (AJOL)

    The effects of animal manures on selected soil properties were studied in the laboratory. Manures of Rabbit (RBM), Swine (SWM), Poultry (POM), Goat, (GTM) and Cow (COM) were added at 10, 20, 30 and 40 t/ha to an acidic Ultisol. The amended soils were incubated at 70% water holding capacity for 3 weeks.

  5. Greenhouse Effect Detection Experiment (GEDEX). Selected data sets

    Science.gov (United States)

    Olsen, Lola M.; Warnock, Archibald, III

    1992-01-01

    This CD-ROM contains selected data sets compiled by the participants of the Greenhouse Effect Detection Experiment (GEDEX) workshop on atmospheric temperature. The data sets include surface, upper air, and/or satellite-derived measurements of temperature, solar irradiance, clouds, greenhouse gases, fluxes, albedo, aerosols, ozone, and water vapor, along with Southern Oscillation Indices and Quasi-Biennial Oscillation statistics.

  6. Effect of directional selection for body size on fluctuating asymmetry ...

    Indian Academy of Sciences (India)

    In this study, we investigated whether stress caused by artificial bidirectional selection for body size has any effect on the levels of FA of different morphological traits in Drosophila ananassae. The realised heritability (h2) was higher in low-line females and high-line males, which suggests an asymmetrical response to ...

  7. Effect of Thermo-extrusion Process Parameters on Selected Quality ...

    African Journals Online (AJOL)

    Effect of Thermo-extrusion Process Parameters on Selected Quality Attributes of Meat Analogue from Mucuna Bean Seed Flour. ... Nigerian Food Journal ... The product functional responses with coefficients of determination (R2) ranging between 0.658 and 0.894 were most affected by changes in barrel temperature and ...

  8. Effects of selected coping strategies on impediment oriented ...

    African Journals Online (AJOL)

    The study was carried out to determine the effects of selected coping strategies on the impediment oriented academic stress of the visually impaired pupils in Oji- River School for the Blind, Enugu State. The study is a quasi-Experimental design involving two treatment groups and one control group. Twenty visually impaired ...

  9. The effect of exchange rate devaluation on selected agricultural ...

    African Journals Online (AJOL)

    The effect of exchange rate devaluation on selected agricultural export commodities in Nigeria. ... The overall results confirmed that in most cases, the lagged values of exchange rate devaluation had a significant and positive relationship with agricultural export commodities but of a higher magnitude in the Total agricultural ...

  10. Effect of pulsed-column-inventory uncertainty on dynamic materials accounting

    International Nuclear Information System (INIS)

    Ostenak, C.A.

    1985-01-01

    Reprocessing plants worldwide use the Purex solvent-extraction process and pulsed-column contactors to separate and purify uranium and plutonium from spent nuclear fuels. The importance of contactor in-process inventory to dynamic materials accounting in reprocessing plants is illustrated using the Allied-General Nuclear Services Plutonium Purification Process (PPP) of the now decommissioned Barnwell Nuclear Fuels Plant. This study shows that (1) good estimates of column inventory are essential for detecting short-term losses of in-process materials, but that (2) input-output (transfer) measurement correlations limit the accounting sensitivity for longer accounting periods (greater than or equal to 1 wk for the PPP). 6 refs., 2 figs., 3 tabs

  11. Selection of the situations taken into account for the safety demonstration of a repository in deep geological formations - French regulatory guidance and IPSN modelling experience

    International Nuclear Information System (INIS)

    Escalier des Orres, P.; Greneche, D.

    1993-01-01

    A regulatory guidance has been recently set up in France for the safety assessment of radwaste deep geological disposal: the present paper deals with the methodology related to the safety demonstration of such a disposal, particularly the situations to be taken into account to address the potential evolution of the repository under natural or human induced events. This approach, based on a selection of events considered as reasonably envisageable, relies on a reference scenario characterized by a great stability of the geological formation and on hypothetical situations corresponding to the occurrence of random events of natural origin or of conventional nature. The implementation of this methodology within the framework of the IPSN (Protection and Nuclear Safety Institute, CEA) participation in the CEC EVEREST project is addressed. This programme consists in the evaluation of the sensitivity of the radiological consequences associated to deep radwaste disposal systems to the different elements of the performance assessment (scenario characteristics, phenomena, physico-chemical parameters) in three types of geological formations (granite, salt and clay).(author). 11 refs., 3 tabs

  12. The Effects of Education Accountability on Teachers: Are Policies Too Stress-Provoking for Their Own Good?

    Directory of Open Access Journals (Sweden)

    JOSEPH BERRYHILL

    2009-06-01

    Full Text Available Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementaryschool teachers’ perceptions of their state’saccountability policy, particularly its effect on their job engagement. We found support for a path model relating lack of policy support to teacher burnout via two mediators: role conflict and reduced self-efficacy.Results of interviews with a subset of teachers wereconsistent with the model. We conclude with recommendations to reduce teacher stress in manners consistent with the goals of accountability policies.

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

    OpenAIRE

    Bourgeois-Gironde , Sacha; Giraud , Raphaël

    2005-01-01

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

  14. The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece

    OpenAIRE

    Karampinis N.; Hevas D.

    2009-01-01

    In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance of earnings and book values using data from the Athens Stock Exchange that covered a period of two years before and two years after the mandatory adoption of IFRS. Greece is a code-law country with strong tax conformity, bank orientation and conservative accounting rules which have a negative effect on the value relevance of financial statements. As IFRS adoption promotes fair value accounting and we...

  15. NNSA's next generation safeguards initiative to define an effective state system of accounting and control

    International Nuclear Information System (INIS)

    Stevens, Rebecca S.; Sunshine, Alexander; Matthews, Caroline; Frazer, Sarah; Matthews, Carrie

    2010-01-01

    The International Nuclear Safeguards and Engagement Program (INSEP), the international outreach component of the Next Generation Safeguards Initiative (NGSI), is a collaborative program that endeavors to strengthen international safeguards at all stages of nuclear development. One of the critical ways the program achieves this objective is through working with partners to increase the effectiveness of the State System of Accountancy for and Control of Nuclear Materials (SSAC) - the essential elements of national, regulatory and facility safeguards competencies that work as a system to provide the International Atomic Energy Agency (IAEA) and the world the full assurance of the state's adherence to its safeguards agreements. INSEP provides assistance in developing a state's SSAC in a number of areas, from developing national legislation governing the possession and use of nuclear material to working with nuclear facility operators to developing good practices in waste management. INSEP has collaborated with foreign partners in peaceful nuclear applications for over two decades, but recently, it has focused its efforts on strengthening SSACs due to the growth of nuclear power worldwide, particularly in countries with limited nuclear infrastructures. This new area of focus has prompted INSEP to develop a model of SSAC competencies that will serve not only as a structure for its engagement with partner states, but also as a means to facilitate coordination with other states that provide training and assistance, and as a mechanism for evaluating the effectiveness of its work in reaching its intended objectives. While this model uses as its starting point the requirements on a State that are presented in the Comprehensive Safeguards Agreement and the Additional Protocol, it is not, in itself, a requirements document or guidance for implementing requirements. It is rather an analysis of what capabilities will be needed in a State to be able to meet requirements and to

  16. Neuronal effects of nicotine during auditory selective attention.

    Science.gov (United States)

    Smucny, Jason; Olincy, Ann; Eichman, Lindsay S; Tregellas, Jason R

    2015-06-01

    Although the attention-enhancing effects of nicotine have been behaviorally and neurophysiologically well-documented, its localized functional effects during selective attention are poorly understood. In this study, we examined the neuronal effects of nicotine during auditory selective attention in healthy human nonsmokers. We hypothesized to observe significant effects of nicotine in attention-associated brain areas, driven by nicotine-induced increases in activity as a function of increasing task demands. A single-blind, prospective, randomized crossover design was used to examine neuronal response associated with a go/no-go task after 7 mg nicotine or placebo patch administration in 20 individuals who underwent functional magnetic resonance imaging at 3T. The task design included two levels of difficulty (ordered vs. random stimuli) and two levels of auditory distraction (silence vs. noise). Significant treatment × difficulty × distraction interaction effects on neuronal response were observed in the hippocampus, ventral parietal cortex, and anterior cingulate. In contrast to our hypothesis, U and inverted U-shaped dependencies were observed between the effects of nicotine on response and task demands, depending on the brain area. These results suggest that nicotine may differentially affect neuronal response depending on task conditions. These results have important theoretical implications for understanding how cholinergic tone may influence the neurobiology of selective attention.

  17. Valley-selective optical Stark effect probed by Kerr rotation

    Science.gov (United States)

    LaMountain, Trevor; Bergeron, Hadallia; Balla, Itamar; Stanev, Teodor K.; Hersam, Mark C.; Stern, Nathaniel P.

    2018-01-01

    The ability to monitor and control distinct states is at the heart of emerging quantum technologies. The valley pseudospin in transition metal dichalcogenide (TMDC) monolayers is a promising degree of freedom for such control, with the optical Stark effect allowing for valley-selective manipulation of energy levels in WS2 and WSe2 using ultrafast optical pulses. Despite these advances, understanding of valley-sensitive optical Stark shifts in TMDCs has been limited by reflectance-based detection methods where the signal is small and prone to background effects. More sensitive polarization-based spectroscopy is required to better probe ultrafast Stark shifts for all-optical manipulation of valley energy levels. Here, we show time-resolved Kerr rotation to be a more sensitive probe of the valley-selective optical Stark effect in monolayer TMDCs. Compared to the established time-resolved reflectance methods, Kerr rotation is less sensitive to background effects. Kerr rotation provides a fivefold improvement in the signal-to-noise ratio of the Stark effect optical signal and a more precise estimate of the energy shift. This increased sensitivity allows for observation of an optical Stark shift in monolayer MoS2 that exhibits both valley and energy selectivity, demonstrating the promise of this method for investigating this effect in other layered materials and heterostructures.

  18. A realist synthesis of the effect of social accountability interventions on health service providers' and policymakers' responsiveness.

    Science.gov (United States)

    Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew

    2013-11-07

    Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The

  19. THE PROCESSES OF REPRODUCTION OF ASSETS AND THEIR SELECTED DETERMINANTS IN FARMS ENGAGED IN AGRICULTURAL ACCOUNTANCY (FADN IN POLAND

    Directory of Open Access Journals (Sweden)

    Aleksander Grzelak

    2017-06-01

    Full Text Available The main aim of this article is to identify the dynamics of the processes of reproduction of assets (fixed assets excluding land and the importance of determinants influencing this processes in agricultural holdings in Poland engaged in agricultural accountancy of the FADN. Recognized in the study is the domination of the processes of narrow reproduction of fixed assets in the examined group of farms. In terms of economic recovery, there has been an improvement in the range of the reproduction of assets during the downturn of the dominance of narrow reproduction. The impact of resource factors on the processes of reproduction are more clear in the case of exclusion from surveys farms in which the processes of reproduction do not indicate opportunities for their further development (reproduction indicator below 0.5. It may mean that in the other units, use of resources better served the agricultural purposes of and they were effectively used.

  20. Current-account effects of a devaluation in an optimizing model with capital accumulation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  1. Is the Learning Community of Economics and Accounting Effective? Empirical Assessment of Class Achievements

    Science.gov (United States)

    Stumph, Carolyn Fabian; Kim, Myeong Hwan; Han, Yongseung; Minke, Susan

    2017-01-01

    Learning communities are increasingly used at colleges and universities, as one of the goals of a learning community is to increase interaction among students and teach them how to apply knowledge. The goal of this research is to assess the learning community of the economics and accounting students in their class performance measured by class…

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

    Science.gov (United States)

    Leuschner, Kristin J.

    2010-01-01

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

  3. First, second and fourth sound in relativistic superfluidity theory with account for dissipative effects

    International Nuclear Information System (INIS)

    Vyil'chins'kij, S.Yi.

    1993-01-01

    The equations describing the propagation of the first, second and fourth sound in the relativistic theory of superfluidity are derived with account for dissipation. The expressions for the velocity of the first, second and fourth sound are obtained. (author). 4 refs

  4. Accounting for the effect of turbulence on wind turbine power curves

    DEFF Research Database (Denmark)

    Clifton, A.; Wagner, Rozenn

    2014-01-01

    in turbulence; the turbulence renormalization method cannot account for changes in shear other than by using the the equivalent wind speed, which is derived from wind speed data at multiple heights in the rotor disk. The machine learning method is best able to predict the power as conditions change, and could...

  5. Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia

    Science.gov (United States)

    Wygal, Donald E.; Watty, Kim; Stout, David E.

    2014-01-01

    This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in…

  6. The Self-Reported Effectiveness of New Mexico School Social Workers: A Call for Accountability

    Science.gov (United States)

    Whittlesey-Jerome, Wanda K.

    2010-01-01

    Recent proposed legislation to change the public school funding formula has not taken the social work profession into account. There has been a lack of participation from professional associations in creating this legislation--critical legislation that enables school districts to determine what ancillary school support staff they will or will not…

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

    Directory of Open Access Journals (Sweden)

    Asep Darmansyah

    2015-08-01

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

  8. Accounting for Heterogeneity in Relative Treatment Effects for Use in Cost-Effectiveness Models and Value-of-Information Analyses.

    Science.gov (United States)

    Welton, Nicky J; Soares, Marta O; Palmer, Stephen; Ades, Anthony E; Harrison, David; Shankar-Hari, Manu; Rowan, Kathy M

    2015-07-01

    Cost-effectiveness analysis (CEA) models are routinely used to inform health care policy. Key model inputs include relative effectiveness of competing treatments, typically informed by meta-analysis. Heterogeneity is ubiquitous in meta-analysis, and random effects models are usually used when there is variability in effects across studies. In the absence of observed treatment effect modifiers, various summaries from the random effects distribution (random effects mean, predictive distribution, random effects distribution, or study-specific estimate [shrunken or independent of other studies]) can be used depending on the relationship between the setting for the decision (population characteristics, treatment definitions, and other contextual factors) and the included studies. If covariates have been measured that could potentially explain the heterogeneity, then these can be included in a meta-regression model. We describe how covariates can be included in a network meta-analysis model and how the output from such an analysis can be used in a CEA model. We outline a model selection procedure to help choose between competing models and stress the importance of clinical input. We illustrate the approach with a health technology assessment of intravenous immunoglobulin for the management of adult patients with severe sepsis in an intensive care setting, which exemplifies how risk of bias information can be incorporated into CEA models. We show that the results of the CEA and value-of-information analyses are sensitive to the model and highlight the importance of sensitivity analyses when conducting CEA in the presence of heterogeneity. The methods presented extend naturally to heterogeneity in other model inputs, such as baseline risk. © The Author(s) 2015.

  9. The effect of friend selection on social influences in obesity.

    Science.gov (United States)

    Trogdon, Justin G; Allaire, Benjamin T

    2014-12-01

    We present an agent-based model of weight choice and peer selection that simulates the effect of peer selection on social multipliers for weight loss interventions. The model generates social clustering around weight through two mechanisms: a causal link from others' weight to an individual's weight and the propensity to select peers based on weight. We simulated weight loss interventions and tried to identify intervention targets that maximized the spillover of weight loss from intervention participants to nonparticipants. Social multipliers increase with the number of intervention participants' friends. For example, when friend selection was based on a variable exogenous to weight, the weight lost among non-participants increased by 23% (14.3lb vs. 11.6lb) when targeting the most popular obese. Holding constant the number of participants' friends, multipliers increase with increased weight clustering due to selection, up to a point. For example, among the most popular obese, social multipliers when matching on a characteristic correlated with weight (1.189) were higher than when matching on the exogenous characteristic (1.168) and when matching on weight (1.180). Increased weight clustering also implies more obese "friends of friends" of participants, who reduce social multipliers. Copyright © 2014 Elsevier B.V. All rights reserved.

  10. Whatever Gave You that Idea? False Memories Following Equivalence Training: A Behavioral Account of the Misinformation Effect

    Science.gov (United States)

    Challies, Danna M.; Hunt, Maree; Garry, Maryanne; Harper, David N.

    2011-01-01

    The misinformation effect is a term used in the cognitive psychological literature to describe both experimental and real-world instances in which misleading information is incorporated into an account of an historical event. In many real-world situations, it is not possible to identify a distinct source of misinformation, and it appears that the…

  11. Exploring the Effects of Social Exchange Relationships on the Scholarly Productivity of New Faculty Members in Accounting

    Science.gov (United States)

    Ugrin, Joseph C.; Odom, Marcus D.; Pearson, J. Michael; Bahmanziari, Tammy R.

    2012-01-01

    This paper explores how social relationships between new accounting faculty members and their former dissertation chairs can influence the publishing productivity of the new faculty members in their early academic careers. The focus on social relationships offers a unique approach to studying the effectiveness doctoral education. Our findings show…

  12. The Effect of Prior Knowledge and Feedback Type Design on Student Achievement and Satisfaction in Introductory Accounting

    Science.gov (United States)

    Campbell, Donald P.

    2013-01-01

    This study investigated the effect of student prior knowledge and feedback type on student achievement and satisfaction in an introductory managerial accounting course using computer-based formative assessment tools. The study involved a redesign of the existing Job Order Costing unit using the ADDIE model of instructional design. The…

  13. Effects of smoking history on selective attention in schizophrenia.

    Science.gov (United States)

    Hahn, Constanze; Hahn, Eric; Dettling, Michael; Güntürkün, Onur; Ta, Thi Minh Tam; Neuhaus, Andres H

    2012-03-01

    Smoking prevalence is highly elevated in schizophrenia compared to the general population and to other psychiatric populations. Evidence suggests that smoking may lead to improvements of schizophrenia-associated attention deficits; however, large-scale studies on this important issue are scarce. We examined whether sustained, selective, and executive attention processes are differentially modulated by long-term nicotine consumption in 104 schizophrenia patients and 104 carefully matched healthy controls. A significant interaction of 'smoking status' × 'diagnostic group' was obtained for the domain of selective attention. Smoking was significantly associated with a detrimental conflict effect in controls, while the opposite effect was revealed for schizophrenia patients. Likewise, a positive correlation between a cumulative measure of nicotine consumption and conflict effect in controls and a negative correlation in patients were found. These results provide evidence for specific directional effects of smoking on conflict processing that critically dissociate with diagnosis. The data supports the self-medication hypothesis of smoking in schizophrenia and suggests selective attention as a specific cognitive domain targeted by nicotine consumption. A potential mechanistic model explaining these findings is discussed. Copyright © 2012 Elsevier Ltd. All rights reserved.

  14. Financial Learning: Is It The Effective Way to Improve Financial Literacy among Accounting Students?

    Directory of Open Access Journals (Sweden)

    Herawati Nyoman Trisna

    2018-01-01

    Full Text Available The aims of this study are to determine: the difference of financial literacy level between students who have had experience in financial learning and who have not had experience in financial learning. The data for this study was collected through financial literacy test and questionnaire which was distributed through randomized sampling method. A total of 173 completed and usable questionnaire have been collected. The result shows that the level of financial literacy among accounting students comes under below optimal standard category. Students who have had financial learning experience have a higher level of financial literacy than students who have not. This study provides means to improve financial learning for accounting students in preparation for creating a prosperous future.

  15. Environment-based selection effects of Planck clusters

    Energy Technology Data Exchange (ETDEWEB)

    Kosyra, R.; Gruen, D.; Seitz, S.; Mana, A.; Rozo, E.; Rykoff, E.; Sanchez, A.; Bender, R.

    2015-07-24

    We investigate whether the large-scale structure environment of galaxy clusters imprints a selection bias on Sunyaev–Zel'dovich (SZ) catalogues. Such a selection effect might be caused by line of sight (LoS) structures that add to the SZ signal or contain point sources that disturb the signal extraction in the SZ survey. We use the Planck PSZ1 union catalogue in the Sloan Digital Sky Survey (SDSS) region as our sample of SZ-selected clusters. We calculate the angular two-point correlation function (2pcf) for physically correlated, foreground and background structure in the RedMaPPer SDSS DR8 catalogue with respect to each cluster. We compare our results with an optically selected comparison cluster sample and with theoretical predictions. In contrast to the hypothesis of no environment-based selection, we find a mean 2pcf for background structures of -0.049 on scales of ≲40 arcmin, significantly non-zero at ~4σ, which means that Planck clusters are more likely to be detected in regions of low background density. We hypothesize this effect arises either from background estimation in the SZ survey or from radio sources in the background. We estimate the defect in SZ signal caused by this effect to be negligibly small, of the order of ~10-4 of the signal of a typical Planck detection. Analogously, there are no implications on X-ray mass measurements. However, the environmental dependence has important consequences for weak lensing follow up of Planck galaxy clusters: we predict that projection effects account for half of the mass contained within a 15 arcmin radius of Planck galaxy clusters. We did not detect a background underdensity of CMASS LRGs, which also leaves a spatially varying redshift dependence of the Planck SZ selection function as a possible cause for our findings.

  16. The Role of Elite Accounts in Mitigating the Negative Effects of Repositioning

    DEFF Research Database (Denmark)

    Robison, Joshua

    2017-01-01

    the motives of the elite when repositioning. We present evidence supportive of this argument obtained from two large experiments conducted on samples of American adults. Ultimately, we show that elites offering a satisfactory justification for their change can avoid most, if not all, of the evaluative costs...... that would otherwise occur. This study thus has important implications not just for this particular element of elite behavior, but also related questions concerning governmental accountability and representation....

  17. Generalized formula for electron emission taking account of the polaron effect

    Science.gov (United States)

    Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.

    2018-01-01

    A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.

  18. Taking account of the recoil effect under a light particle scattering on two heavy particles

    International Nuclear Information System (INIS)

    Peresypkin, V.V.

    1978-01-01

    Proceeding from the Faddeev equations the derivation of the Bruekner formula describing a light particle scattering by a system of two fixed force centers is presented. Using the zero-range two-particle potential and assuming the ratio of the incident particle mass to the heavy particle mass to be a small perturbation parameter the correction to the Bruekner formula is obtained taking into account the heavy particle recoil

  19. Integrated account of method, site selection and programme prior to the site investigation phase[Planning for a Swedish repository for spent nuclear fuels

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations.

  20. How flexible is flexible? Accounting for the effect of rescheduling possibilities in choice of departure time for work trips

    DEFF Research Database (Denmark)

    Thorhauge, Mikkel; Cherchi, Elisabetta; Rich, Jeppe

    2016-01-01

    for each of these activities. We then built a stated preference experiment to infer preferences on departure time choice, and estimated a mixed logit model, based on the scheduling model, to account for the effects of daily activity schedules and their constraints. Our results show that measuring......In departure time studies it is crucial to ascertain whether or not individuals are flexible in their choices. Previous studies have found that individuals with flexible work times have a lower value of time for late arrivals. Flexibility is usually measured in terms of flexible work start time...... is not accounted for....

  1. A general approach-avoidance hypothesis of oxytocin: accounting for social and non-social effects of oxytocin.

    Science.gov (United States)

    Harari-Dahan, Osnat; Bernstein, Amit

    2014-11-01

    We critically reexamine extant theory and empirical study of Oxytocin. We question whether OT is, in fact, a "social neuropeptide" as argued in dominant theories of OT. We critically review human and animal research on the social and non-social effects of Oxytocin, including behavioral, psychophysiological, neurobiological, and neuroimaging studies. We find that extant (social) theories of Oxytocin do not account for well-documented non-social effects of Oxytocin. Furthermore, we find a range of evidence that social and non-social effects of Oxytocin may be mediated by core approach-avoidance motivational processes. We propose a General Approach-avoidance Hypothesis of Oxytocin (GAAO). We argue that the GAAO may provide a parsimonious account of established social and non-social effects of Oxytocin. We thus re-conceptualize the basic function(s) and mechanism(s) of action of Oxytocin. Finally, we highlight implications of the GAAO for basic and clinical research in humans

  2. The effects of advertisement location and familiarity on selective attention.

    Science.gov (United States)

    Jessen, Tanja Lund; Rodway, Paul

    2010-06-01

    This study comprised two experiments to examine the distracting effects of advertisement familiarity, location, and onset on the performance of a selective attention task. In Exp. 1, familiar advertisements presented in peripheral vision disrupted selective attention when the attention task was more demanding, suggesting that the distracting effect of advertisements is a product of task demands and advertisement familiarity and location. In Exp. 2, the onset of the advertisement shortly before, or after, the attention task captured attention and disrupted attentional performance. The onset of the advertisement before the attention task reduced target response time without an increase in errors and therefore facilitated performance. Despite being instructed to ignore the advertisements, the participants were able to recall a substantial proportion of the familiar advertisements. Implications for the presentation of advertisements during human-computer interaction were discussed.

  3. Exploiting Confinement Effects to Tune Selectivity in Cyclooctane Metathesis

    KAUST Repository

    Pump, Eva

    2017-08-24

    The mechanism of cyclooctane metathesis using confinement effect strategies in mesoporous silica nanoparticles (MSNs) is discussed by catalytic experiments and density functional theory (DFT) calculations. WMe6 was immobilized inside the pores of a series of MSNs having the same structure but different pore diameters (60, 30 and 25 Å). Experiments in cyclooctane metathesis suggest that confinement effects observed in smaller pores (30 and 25 Å) improve selectivity towards the dimeric cyclohexadecane. In contrast, in larger pores (60 Å) a broad product distribution dominated by ring contracted cycloalkanes was found. The catalytic cycle and potential side reactions occurring at [(≡SiO-)WMe5] were examined with DFT calculations. Analysis of the geometries for the key reaction intermediates allowed to rationalize the impact of a confined environment on the enhanced selectivity towards the dimeric product in smaller pores, while in large pores the ring contracted products are favored.

  4. Effects of genetic group selection against mortality on behavior and peripheral serotonin in domestic laying hens with trimmed and intact beaks

    NARCIS (Netherlands)

    Bolhuis, J.E.; Ellen, E.D.; Reenen, van C.G.; Groot, de J.; Napel, ten J.; Koopmanschap, R.E.; Vries Reilingh, de G.; Uitdehaag, K.A.; Kemp, B.; Rodenburg, T.B.

    2009-01-01

    Severe feather pecking is a maladaptive behavior in laying hens that may result in cannibalism and ultimately death of the victims. Selection methods in which the genetic effect of an animal on the survival of its group members is taken into account, i.e. `group selection¿, have been shown to be

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-01-27

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

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

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  7. Density-dependent effects of ants on selection for bumble bee pollination in Polemonium viscosum.

    Science.gov (United States)

    Galen, Candace; Geib, Jennifer C

    2007-05-01

    Mutualisms are commonly exploited by cheater species that usurp rewards without providing reciprocal benefits. Yet most studies of selection between mutualist partners ignore interactions with third species and consequently overlook the impact of cheaters on evolution in the mutualism. Here, we explicitly investigate how the abundance of nectar-thieving ants (cheaters) influences selection in a pollination mutualism between bumble bees and the alpine skypilot, Polemonium viscosum. As suggested in past work with this species, bumble bees accounted for most of the seed production (78% +/- 6% [mean +/- SE]) in our high tundra study population and, in the absence of ants, exerted strong selection for large flowers. We tested for indirect effects of ant abundance on seed set through bumble bee pollination services (pollen delivery and pollen export) and a direct effect through flower damage. Ants reduced seed set per flower by 20% via flower damage. As ant density increased within experimental patches, the rate of flower damage rose, but pollen delivery and export did not vary significantly, showing that indirect effects of increased cheater abundance on pollinator service are negligible in this system. To address how ants affect selection for plant participation in the pollination mutualism we tested the impact of ant abundance on selection for bumble bee-mediated pollination. Results show that the impact of ants on fitness (seed set) accruing under bumble bee pollination is density dependent in P. viscosum. Selection for bumble bee pollination declined with increasing ant abundance in experimental patches, as predicted if cheaters constrain fitness returns of mutualist partner services. We also examined how ant abundance influences selection on flower size, a key component of plant investment in bumble bee pollination. We predicted that direct effects of ants would constrain bumble bee selection for large flowers. However, selection on flower size was significantly

  8. Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

    Science.gov (United States)

    Eremin, Yu. A.; Sveshnikov, A. G.

    2018-04-01

    The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

  9. Selective effects of cholinergic modulation on task performance during selective attention.

    Science.gov (United States)

    Furey, Maura L; Pietrini, Pietro; Haxby, James V; Drevets, Wayne C

    2008-03-01

    The cholinergic neurotransmitter system is critically linked to cognitive functions including attention. The current studies were designed to evaluate the effect of a cholinergic agonist and an antagonist on performance during a selective visual attention task where the inherent salience of attended/unattended stimuli was modulated. Two randomized, placebo-controlled, crossover studies were performed, one (n=9) with the anticholinesterase physostigmine (1.0 mg/h), and the other (n=30) with the anticholinergic scopolamine (0.4 mc/kg). During the task, two double-exposure pictures of faces and houses were presented side by side. Subjects were cued to attend to either the face or the house component of the stimuli, and were instructed to perform a matching task with the two exemplars from the attended category. The cue changed every 4-7 trials to instruct subjects to shift attention from one stimulus component to the other. During placebo in both studies, reaction time (RT) associated with the first trial following a cued shift in attention was longer than RT associated with later trials (pattention to houses condition (pattention to faces. Scopolamine increased RT relative to placebo selectively during trials greater than one (pattention to faces condition (pselective attention (ie trials greater than 1). Moreover, effects of cholinergic manipulation depend on the selective attention condition (ie faces vs houses), which may suggest that cholinergic activity interacts with stimulus salience. The findings are discussed within the context of the role of acetylcholine both in stimulus processing and stimulus salience, and in establishing attention biases through top-down and bottom-up mechanisms of attention.

  10. Selected indicators for evaluating the effectiveness of marketing communication

    Directory of Open Access Journals (Sweden)

    Aneta Olejniczak

    2015-06-01

    Full Text Available The issue of the evaluation of marketing activity in each institution most often refers to marketing communications and therefore promotional activities of the company. Whereas measuring the effectiveness of marketing communications results, we can use many tools-indicators, the use of which will track the progress and assess the effectiveness of our institution run by marketing communications. With a view to implementing effective marketing strategy we must be able to measure our success. In this article, has been made a review of selected indicators to evaluate the effectiveness of marketing communications. Cited indicators are commonly used. According to the authors, each institution should create its own set of indicators by which the effects of its operations will be best measured.

  11. Effective traffic features selection algorithm for cyber-attacks samples

    Science.gov (United States)

    Li, Yihong; Liu, Fangzheng; Du, Zhenyu

    2018-05-01

    By studying the defense scheme of Network attacks, this paper propose an effective traffic features selection algorithm based on k-means++ clustering to deal with the problem of high dimensionality of traffic features which extracted from cyber-attacks samples. Firstly, this algorithm divide the original feature set into attack traffic feature set and background traffic feature set by the clustering. Then, we calculates the variation of clustering performance after removing a certain feature. Finally, evaluating the degree of distinctiveness of the feature vector according to the result. Among them, the effective feature vector is whose degree of distinctiveness exceeds the set threshold. The purpose of this paper is to select out the effective features from the extracted original feature set. In this way, it can reduce the dimensionality of the features so as to reduce the space-time overhead of subsequent detection. The experimental results show that the proposed algorithm is feasible and it has some advantages over other selection algorithms.

  12. Deformation Mechanisms of Offshore Monopile Foundations Accounting for Cyclic Mobility Effects

    DEFF Research Database (Denmark)

    Barari, Amin; Bagheri, Mohsen; Rouainia, Mohamed

    2017-01-01

    Highlights •There has been a huge surge in the construction of marine facilities (e.g., wind turbines) in Europe. •This paper presents some new frameworks for design strategy based on performance measures for cyclic horizontally loaded monopile foundations. •A three-dimensional finite element model...... was developed to investigate the behavior of large-diameter piles. •This model accounts for nonlinear dynamic interactions in offshore platforms under harsh combined moment and horizontal environmental loads. •Magnitude of cyclic loads was found to cause a linear increase in the accumulated rotation....

  13. The historical evolution of accounting in China (novissima sinica: effects of culture (2nd part

    Directory of Open Access Journals (Sweden)

    Cigdem Solas

    2008-07-01

    En los últimos años y en época reciente esta política ha conservado su influencia y ha forzado al gobierno chino a promulgar una nueva normativa contable en armonía con los principios contables internacionales. El sistema contable chino está ahora mucho más cerca de los “International Accounting Standards” de lo que estaban las prácticas del pasado; pero, a pesar de ello, conserva sus características y sus rasgos colectivistas y conservadores tradicionales. Los fundamentos culturales son los que sostienen e informan todavía el sector de la contabilidad china.

  14. Uncertainty Expressions in Accounting Standards: is there any effect of time in the differences of perception?

    Directory of Open Access Journals (Sweden)

    Rodrigo Fernandes Malaquias

    2017-04-01

    Full Text Available This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression, and qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time.

  15. Improving the definition of fishing effort for important European fleets by accounting for the skipper effect

    NARCIS (Netherlands)

    Marchal, P.; Andersen, B.; Bromley, E.H.C.; Iriondo, A.; Mahevas, S.; Quirijns, F.J.; Tien, N.S.H.

    2006-01-01

    The scope of this paper is to quantify, for a wide selection of European fisheries, fishing tactics and strategies and to evaluate the benefits of adjusting the definition of. fishing effort using these elements. Fishing tactics and strategies were identified by metiers choices and a series of

  16. Improving the definition of fishing effort for important European fleets by accounting for the skipper effect

    DEFF Research Database (Denmark)

    Marchal, P.; Andersen, Bo Sølgaard; Bromley, D.

    2006-01-01

    The scope of this paper is to quantify, for a wide selection of European fisheries, fishing tactics and strategies and to evaluate the benefits of adjusting the definition of. fishing effort using these elements. Fishing tactics and strategies were identified by metiers choices and a series...

  17. Selective attention and recognition: effects of congruency on episodic learning.

    Science.gov (United States)

    Rosner, Tamara M; D'Angelo, Maria C; MacLellan, Ellen; Milliken, Bruce

    2015-05-01

    Recent research on cognitive control has focused on the learning consequences of high selective attention demands in selective attention tasks (e.g., Botvinick, Cognit Affect Behav Neurosci 7(4):356-366, 2007; Verguts and Notebaert, Psychol Rev 115(2):518-525, 2008). The current study extends these ideas by examining the influence of selective attention demands on remembering. In Experiment 1, participants read aloud the red word in a pair of red and green spatially interleaved words. Half of the items were congruent (the interleaved words had the same identity), and the other half were incongruent (the interleaved words had different identities). Following the naming phase, participants completed a surprise recognition memory test. In this test phase, recognition memory was better for incongruent than for congruent items. In Experiment 2, context was only partially reinstated at test, and again recognition memory was better for incongruent than for congruent items. In Experiment 3, all of the items contained two different words, but in one condition the words were presented close together and interleaved, while in the other condition the two words were spatially separated. Recognition memory was better for the interleaved than for the separated items. This result rules out an interpretation of the congruency effects on recognition in Experiments 1 and 2 that hinges on stronger relational encoding for items that have two different words. Together, the results support the view that selective attention demands for incongruent items lead to encoding that improves recognition.

  18. Accounting for Fiber Bending Effects in Homogenization of Long Fiber Reinforced Composites

    DEFF Research Database (Denmark)

    Poulios, Konstantinos; Niordson, Christian Frithiof

    2015-01-01

    The present work deals with homogenized finite-element models of long fiber reinforced composite materials in the context of studying compressive failure modes such as the formation of kink bands and fiber micro-buckling. Compared to finite-element models with an explicit discretization of the ma......The present work deals with homogenized finite-element models of long fiber reinforced composite materials in the context of studying compressive failure modes such as the formation of kink bands and fiber micro-buckling. Compared to finite-element models with an explicit discretization...... of the material micro-structure including individual fibers, homogenized models are computationally more efficient and hence more suitable for modeling of larger and complex structure. Nevertheless, the formulation of homogenized models is more complicated, especially if the bending stiffness of the reinforcing...... fibers is to be taken into account. In that case, so-called higher order strain terms need to be considered. In this paper, important relevant works from the literature are discussed and numerical results from a new homogenization model are presented. The new model accounts for two independent...

  19. Effect of Treasury Single Accounts (Tsa on the Performance of Ministries, Departments and Agencies (Mda in Nigeria

    Directory of Open Access Journals (Sweden)

    Nkechi T. Ofor

    2017-11-01

    Full Text Available Purpose of the article: The policy on the Treasury Single Account (TSA was institutionalized to hedge financial loopholes, promote transparency and prevent mismanagement of government’s revenue by unifying all accounts of the government and preventing mismanagement of revenues by those agencies that generate revenue. This study however, examines the effect of the TSA policy on the performances of federal government MDAs in Nigeria. Methodology/methods: The study relied basically on primary data which was obtained through questionnaire designed and administered to 75 respondents drawn from the federal government ministries, departments, agencies and parastatals (MDA within Anambra metropolis in the eastern part of Nigeria. Analysis was based on the Wilcoxon sign test. Scientific aim: This study aims to empirically establish through available statistics the effect of implementing TSA on the performance of government ministries, departments and agencies in Nigeria. Findings: The result of this research indicate that the institutionalization of TSA has significantly affected and improved the performance of federal government MDAs at 5% level of significance which goes further to confirm that treasury single account is capable of blocking financial loopholes in revenue generation and promoting transparency and accountability. Conclusion: The study concludes by recommending that since the adoption of TSA has significantly improved the performance of federal government ministries, departments and agencies (MDAs in Nigeria, government should enforce the adoption of TSA and ensure that it is mandatory for all MDAs and parastatals in the country.

  20. EAD IN ACCOUNTING: AN ANALYSIS OF ITS EFFECTIVENESS IN THE USE OF ACCOUNTANCY COURSE AT THE FEDERAL UNIVERSITY OF RIO GRANDE DO SUL, BRAZIL

    Directory of Open Access Journals (Sweden)

    Luiz Fernando Kovara Vieira

    2016-05-01

    Full Text Available This study aims to demonstrate with which approach and in which disciplines Distance Education (DE can improve learning, from the perception of the students of Accounting Course of the Federal University of Rio Grande do Sul, Brazil. The study starts from the issue relating to the perceptions of students of accountancy course regarding to which disciplines may have enhanced their learning with this type of education. Therefore, a quantitative and explanatory focus is used as a methodology of research, applied through methodological procedures of case study, by use of questionnaire. All results showed that the bulk of the students integrate the young age group and have great abilities in the use of technological devices. They also suggest that the disciplines that are not directly related to the accounting area should be taught in the distance format, that there is need of teacher’s encouragement so that students to participate in forums and distance learning activities as well as the unwillingness of students to performing of a course taught entirely in a distance way. Due to the results obtained with the application of this research, it is suggested that UFRGS should establish an assessment of the subjects that could be offered in a distance way, and teachers could also be trained, aiming to improve the learning process.

  1. Can selection explain the protective effects of farming on asthma?

    Directory of Open Access Journals (Sweden)

    Wijnand Eduard

    2015-09-01

    Full Text Available [i][/i]Introduction and objective. Reduced asthma and allergy risks in farmers have been ascribed to microbial exposures. However, selection may also play a role and this was assessed in two Scandinavian farming populations. Materials and methods. Asthma prevalence in 739 Danish farming students was compared to that of 1,105 siblings. 8,482 Norwegian farmers were also compared with 349 early retired farmers. Results. The prevalence of ever-asthma was 5.4% in farming students and 5.2% in siblings (OR 1.1; 95%CI 0.73–1.7. Current asthma in farmers was 3.0% compared to 6.3% in farmers who had retired early (OR 1.8, 95%CI 1.1–2.9. Adjustments for early retirement increased the asthma prevalence by 0.3–0.6%. Farmers who had changed production were more likely to have asthma (OR 9.8, 95% CI 6.0–16. Conclusions. No healthy worker selection into farming was observed and changes in asthma prevalence due to early retirement were small. Selection effects are therefore unlikely to explain the protective effects of farming on asthma.

  2. Selecting cost-effective areas for restoration of ecosystem services.

    Science.gov (United States)

    Adame, M F; Hermoso, V; Perhans, K; Lovelock, C E; Herrera-Silveira, J A

    2015-04-01

    Selection of areas for restoration should be based on cost-effectiveness analysis to attain the maximum benefit with a limited budget and overcome the traditional ad hoc allocation of funds for restoration projects. Restoration projects need to be planned on the basis of ecological knowledge and economic and social constraints. We devised a novel approach for selecting cost-effective areas for restoration on the basis of biodiversity and potential provision of 3 ecosystem services: carbon storage, water depuration, and coastal protection. We used Marxan, a spatial prioritization tool, to balance the provision of ecosystem services against the cost of restoration. We tested this approach in a mangrove ecosystem in the Caribbean. Our approach efficiently selected restoration areas that at low cost were compatible with biodiversity targets and that maximized the provision of one or more ecosystem services. Choosing areas for restoration of mangroves on the basis carbon storage potential, largely guaranteed the restoration of biodiversity and other ecosystem services. © 2014 Society for Conservation Biology.

  3. METHODS OF SELECTING THE EFFECTIVE MODELS OF BUILDINGS REPROFILING PROJECTS

    Directory of Open Access Journals (Sweden)

    Александр Иванович МЕНЕЙЛЮК

    2016-02-01

    Full Text Available The article highlights the important task of project management in reprofiling of buildings. It is expedient to pay attention to selecting effective engineering solutions to reduce the duration and cost reduction at the project management in the construction industry. This article presents a methodology for the selection of efficient organizational and technical solutions for the reconstruction of buildings reprofiling. The method is based on a compilation of project variants in the program Microsoft Project and experimental statistical analysis using the program COMPEX. The introduction of this technique in the realigning of buildings allows choosing efficient models of projects, depending on the given constraints. Also, this technique can be used for various construction projects.

  4. Effects of spatial and selective attention on basic multisensory integration

    DEFF Research Database (Denmark)

    Gondan, Matthias; Blurton, Steven Paul; Hughes, F.

    2011-01-01

    underlying the RSE. We investigated the role of spatial and selective attention on the RSE in audiovisual redundant signals tasks. In Experiment 1, stimuli were presented either centrally (narrow attentional focus) or at 1 of 3 unpredictable locations (wide focus). The RSE was accurately described...... task) or to central stimuli only (selective attention task). The RSE was consistent with task-specific coactivation models; accumulation of evidence, however, differed between the 2 tasks....... by a coactivation model assuming linear superposition of modality-specific activation. Effects of spatial attention were explained by a shift of the evidence criterion. In Experiment 2, stimuli were presented at 3 locations; participants had to respond either to all signals regardless of location (simple response...

  5. Image Charge Effects in the Wetting Behavior of Alkanes on Water with Accounting for Water Solubility

    Directory of Open Access Journals (Sweden)

    Kirill A. Emelyanenko

    2016-03-01

    Full Text Available Different types of surface forces, acting in the films of pentane, hexane, and heptane on water are discussed. It is shown that an important contribution to the surface forces originates from the solubility of water in alkanes. The equations for the distribution of electric potential inside the film are derived within the Debye-Hückel approximation, taking into account the polarization of the film boundaries by discrete charges at water-alkane interface and by the dipoles of water molecules dissolved in the film. On the basis of above equations we estimate the image charge contribution to the surface forces, excess free energy, isotherms of water adsorption in alkane film, and the total isotherms of disjoining pressure in alkane film. The results indicate the essential influence of water/alkane interface charging on the disjoining pressure in alkane films, and the wettability of water surface by different alkanes is discussed.

  6. The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context

    Directory of Open Access Journals (Sweden)

    Tudor Liviu-ALexandru

    2017-01-01

    Full Text Available The purpose of this paper is to analyze the scientific literature dedicated to IFRS implementation process in order to recognize and understand the impact of the norms related to the quality of the information presented in financial statements. The research methodology used for this purpose is based on an analysis of 24 academic papers published between 2000 and 2015, available on international scientific databases such as: Emerald, ScienceDirect, ProQuest and SSRN. The review presents the economic consequences of the quality accounting improvement as a result of the adoption of IFRS norms. In the same time, the disclosure of the information represents a significant role in lowering the cost of equity regarding the company’s economic level.

  7. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  8. Proportion Congruency and Practice: A Contingency Learning Account of Asymmetric List Shifting Effects

    Science.gov (United States)

    Schmidt, James R.

    2016-01-01

    Performance is impaired when a distracting stimulus is incongruent with the target stimulus (e.g., "green" printed in red). This congruency effect is decreased when the proportion of incongruent trials is increased, termed the proportion congruent effect. This effect is typically interpreted in terms of the adaptation of attention in…

  9. Measuring energy rebound effect in the Chinese economy: An economic accounting approach

    International Nuclear Information System (INIS)

    Lin, Boqiang; Du, Kerui

    2015-01-01

    Estimating the magnitude of China's economy-wide rebound effect has attracted much attention in recent years. Most existing studies measure the rebound effect through the additional energy consumption from technological progress. However, in general technological progress is not equivalent to energy efficiency improvement. Consequently, their estimation may be misleading. To overcome the limitation, this paper develops an alternative approach for estimating energy rebound effect. Based on the proposed approach, China's economy-wide energy rebound effect is revisited. The empirical result shows that during the period 1981–2011 the rebound effects in China are between 30% and 40%, with an average value of 34.3%. - Highlights: • This paper develops an alternative approach for estimating energy rebound effect. • The proposed approach is based on the multilevel–hierarchical (M–H) IDA model. • The energy rebound effects in China are estimated between 30% and 40%

  10. Neural effects of cognitive control load on auditory selective attention.

    Science.gov (United States)

    Sabri, Merav; Humphries, Colin; Verber, Matthew; Liebenthal, Einat; Binder, Jeffrey R; Mangalathu, Jain; Desai, Anjali

    2014-08-01

    Whether and how working memory disrupts or alters auditory selective attention is unclear. We compared simultaneous event-related potentials (ERP) and functional magnetic resonance imaging (fMRI) responses associated with task-irrelevant sounds across high and low working memory load in a dichotic-listening paradigm. Participants performed n-back tasks (1-back, 2-back) in one ear (Attend ear) while ignoring task-irrelevant speech sounds in the other ear (Ignore ear). The effects of working memory load on selective attention were observed at 130-210ms, with higher load resulting in greater irrelevant syllable-related activation in localizer-defined regions in auditory cortex. The interaction between memory load and presence of irrelevant information revealed stronger activations primarily in frontal and parietal areas due to presence of irrelevant information in the higher memory load. Joint independent component analysis of ERP and fMRI data revealed that the ERP component in the N1 time-range is associated with activity in superior temporal gyrus and medial prefrontal cortex. These results demonstrate a dynamic relationship between working memory load and auditory selective attention, in agreement with the load model of attention and the idea of common neural resources for memory and attention. Copyright © 2014 Elsevier Ltd. All rights reserved.

  11. Do Loyalty Programs Enhance Behavioral Loyalty: An Empirical Analysis Accounting for Program Design and Competitive Effects

    OpenAIRE

    Leenheer, J.; Bijmolt, T.H.A.; van Heerde, H.J.; Smidts, A.

    2002-01-01

    This paper studies the effects of loyalty programs on share-of-wallet using market-wide household panel data on supermarket purchases.We find that loyalty programs relate positively to share-of-wallet, but the programs differ in effectiveness and some are ineffective.Both a saving component and a multi-vendor structure enhance the effectiveness of a loyalty program, but high discounts do not lead to higher share-of-wallets.Further, if households have multiple loyalty cards, the effectiveness ...

  12. THE ACCOUNTING EFFECTS OF EXCHANGE RATE VARIATION ON REMUNERATION OF FOREIGN INVESTMENTS IN BRAZIL.

    Directory of Open Access Journals (Sweden)

    Diego Zacarias dos Santos

    2012-12-01

    Full Text Available This article aims to elucidate the main points of foreign investments, and the accounting administration of the Brazilian Corporate Laws. The remittances of profits and the payment of dividends for foreign investors who invested their financial resources in Brazil have increased in the last few years, and this is due to the stable economic times that the country is experiencing. In part, the favorable economic scenario in Brazil is due to the fact of the increased flow of investments in the country, which it has proved to be properly structured to withstand global financial crises like the one in 2008, which originated in the United States.Considering also that the investor wants to invest in stable economies where there are attractive interest rates, the country became a great place to invest. However, as a basic principle for capital market, it must be taken into consideration that exchange rate variation can be a negative or a positive aspect for it. In the end of this work, among other ideas, we conclude that to maximize the investment value for shareholders, it is necessary an accurate assessment of investment option, and of level of influence of the exchange variation for the investment return.

  13. Do Loyalty Programs Enhance Behavioral Loyalty : An Empirical Analysis Accounting for Program Design and Competitive Effects

    NARCIS (Netherlands)

    Leenheer, J.; Bijmolt, T.H.A.; van Heerde, H.J.; Smidts, A.

    2002-01-01

    This paper studies the effects of loyalty programs on share-of-wallet using market-wide household panel data on supermarket purchases.We find that loyalty programs relate positively to share-of-wallet, but the programs differ in effectiveness and some are ineffective.Both a saving component and a

  14. Decomposing the sales promotion bump accounting for cross-category effects

    NARCIS (Netherlands)

    Leeflang, Peter S. H.; Selva, Josefa Parreno; Wittink, Dick R.; Dijk, Albertus Alard van

    Extant research on the decomposition of unit sales bumps due to price promotions considers these effects only within a single product category. This article introduces a framework that accommodates specific cross-category effects. Empirical results based on daily data measured at the item/SKU level

  15. Does retrieval practice depend on semantic cues? Assessing the fuzzy trace account of the testing effect

    NARCIS (Netherlands)

    G.G. van Eersel; P.P.J.L. Verkoeijen; H.K. Tabbers; S. Bouwmeester; R.M.J.P. Rikers

    2017-01-01

    Retrieval practice enhances long-term retention more than restudying; a phenomenon called the testing effect. The fuzzy trace explanation predicts that a testing effect will already emerge after a short interval when participants are solely provided with semantic cues in the final test. In the

  16. Does Retrieval Practice Depend on Semantic Cues? Assessing the Fuzzy Trace Account of the Testing Effect

    NARCIS (Netherlands)

    G.G. van Eersel (Gerdien); P.P.J.L. Verkoeijen (Peter); S. Bouwmeester (Samantha); H.K. Tabbers (Huib); R.M.J.P. Rikers (Remy)

    2017-01-01

    textabstractRetrieval practice enhances long-term retention more than restudying; a phenomenon called the testing effect. The fuzzy trace explanation predicts that a testing effect will already emerge after a short interval when participants are solely provided with semantic cues in the final

  17. Does retrieval practice depend on semantic cues? Assessing the fuzzy trace account of the testing effect

    NARCIS (Netherlands)

    van Eersel, G.G. (Gerdien G.); P.P.J.L. Verkoeijen (Peter); S. Bouwmeester (Samantha); H.K. Tabbers (Huib); R.M.J.P. Rikers (Remy)

    2017-01-01

    textabstractRetrieval practice enhances long-term retention more than restudying; a phenomenon called the testing effect. The fuzzy trace explanation predicts that a testing effect will already emerge after a short interval when participants are solely provided with semantic cues in the final test.

  18. Retrieval Practice Makes Procedure from Remembering: An Automatization Account of the Testing Effect

    Science.gov (United States)

    Racsmány, Mihály; Szollosi, Ágnes; Bencze, Dorottya

    2018-01-01

    The "testing effect" refers to the striking phenomenon that repeated retrieval practice is one of the most effective learning strategies, and certainly more advantageous for long-term learning, than additional restudying of the same information. How retrieval can boost the retention of memories is still without unanimous explanation. In…

  19. A full Bayes before-after study accounting for temporal and spatial effects: Evaluating the safety impact of new signal installations.

    Science.gov (United States)

    Sacchi, Emanuele; Sayed, Tarek; El-Basyouny, Karim

    2016-09-01

    Recently, important advances in road safety statistics have been brought about by methods able to address issues other than the choice of the best error structure for modeling crash data. In particular, accounting for spatial and temporal interdependence, i.e., the notion that the collision occurrence of a site or unit times depend on those of others, has become an important issue that needs further research. Overall, autoregressive models can be used for this purpose as they can specify that the output variable depends on its own previous values and on a stochastic term. Spatial effects have been investigated and applied mostly in the context of developing safety performance functions (SPFs) to relate crash occurrence to highway characteristics. Hence, there is a need for studies that attempt to estimate the effectiveness of safety countermeasures by including the spatial interdependence of road sites within the context of an observational before-after (BA) study. Moreover, the combination of temporal dynamics and spatial effects on crash frequency has not been explored in depth for SPF development. Therefore, the main goal of this research was to carry out a BA study accounting for spatial effects and temporal dynamics in evaluating the effectiveness of a road safety treatment. The countermeasure analyzed was the installation of traffic signals at unsignalized urban/suburban intersections in British Columbia (Canada). The full Bayes approach was selected as the statistical framework to develop the models. The results demonstrated that zone variation was a major component of total crash variability and that spatial effects were alleviated by clustering intersections together. Finally, the methodology used also allowed estimation of the treatment's effectiveness in the form of crash modification factors and functions with time trends. Copyright © 2016 Elsevier Ltd. All rights reserved.

  20. The effects of calorie information on food selection and intake.

    Science.gov (United States)

    Girz, L; Polivy, J; Herman, C P; Lee, H

    2012-10-01

    To examine the effects of calorie labeling on food selection and intake in dieters and non-dieters, and to explore whether expectations about food healthfulness moderate these effects. Participants were presented with a menu containing two items, a salad and a pasta dish. The menu had (a) no calorie information, (b) information that the salad was low in calories and the pasta was high in calories, (c) information that the salad was high in calories and the pasta was low in calories or (d) information that both were high in calories (study 2 only). Calorie labels influenced food selection for dieters, but not for non-dieters. Dieters were more likely to order salad when the salad was labeled as low in calories and more likely to order pasta, even high-calorie pasta, when the salad was labeled as high in calories. Participants who chose high-calorie foods over low-calorie foods did not eat less in response to calorie information, although non-dieters reduced their intake somewhat when calorie labels were put in the context of recommended daily calories. The results suggest that the rush to provide calorie information may not prove to be the best approach to fighting the obesity epidemic.

  1. Effect of efferent activation on binaural frequency selectivity.

    Science.gov (United States)

    Verhey, Jesko L; Kordus, Monika; Drga, Vit; Yasin, Ifat

    2017-07-01

    Binaural notched-noise experiments indicate a reduced frequency selectivity of the binaural system compared to monaural processing. The present study investigates how auditory efferent activation (via the medial olivocochlear system) affects binaural frequency selectivity in normal-hearing listeners. Thresholds were measured for a 1-kHz signal embedded in a diotic notched-noise masker for various notch widths. The signal was either presented in phase (diotic) or in antiphase (dichotic), gated with the noise. Stimulus duration was 25 ms, in order to avoid efferent activation due to the masker or the signal. A bandpass-filtered noise precursor was presented prior to the masker and signal stimuli to activate the efferent system. The silent interval between the precursor and the masker-signal complex was 50 ms. For comparison, thresholds for detectability of the masked signal were also measured in a baseline condition without the precursor and, in addition, without the masker. On average, the results of the baseline condition indicate an effectively wider binaural filter, as expected. For both signal phases, the addition of the precursor results in effectively wider filters, which is in agreement with the hypothesis that cochlear gain is reduced due to the presence of the precursor. Copyright © 2017 Elsevier B.V. All rights reserved.

  2. Bacteriostatic effect of simvastatin on selected oral streptococci in vitro

    Directory of Open Access Journals (Sweden)

    Eugene J Whitaker

    2017-01-01

    Full Text Available Context and Objective: Simvastatin is a widely used cholesterol-lowering drug, which has been found to have a number of pleiotropic effects. The aim of this study was to evaluate the antimicrobial effectiveness of simvastatin against selected oral streptococci as determined by the minimum inhibitory concentration (MIC. Methods: Streptococcus mutans, Streptococcus sanguis, Streptococcus anginosus, and Streptococcus salivarius were the test microorganisms. The serial dilution method was used to determine the MIC of simvastatin against these organisms. The MIC was defined as the lowest concentration of simvastatin that completely inhibited growth of the test organisms. Results: The data indicate that simvastatin inhibits the growth of the test organisms, with MIC's ranging from 7.8 to 15.6 μg/ml. Conclusions: Simvastatin has MIC's against the selected bacteria that compare favorably with reported values for topical agents such as essential oil, chlorhexidine gluconate, and triclosan. The levels of simvastatin required to inhibit bacterial growth of oral bacteria exceed the reported levels of the drug found in plasma or crevicular fluid of patients who are treated with this cholesterol-lowering drug. However, clinical studies are warranted to investigate the potential use of simvastatin as a novel antiplaque agent that could be used in local drug delivery to the oral cavity of those patients who are prescribed this cholesterol-lowering drug.

  3. Selection effects on GRB spectral-energy correlations

    International Nuclear Information System (INIS)

    Nava, Lara; Ghirlanda, Giancarlo; Ghisellini, Gabriele

    2009-01-01

    Instrumental selection effects can act upon the estimates of the peak energy E peak obs , the fluence F and the peak flux P of GRBs. If this were the case, then the correlations involving the corresponding rest frame quantities (i.e. E peak , E obs and the peak luminosity L iso ) would be questioned. We estimated, as a function of E peak obs , the minimum peak flux necessary to trigger a GRB and the minimum fluence a burst must have to determine the value of E peak obs by considering different instruments (BATSE, Swift, BeppoSAX). We find that the latter dominates over the former. We then study the E peak obs -fluence (and flux) correlation in the observer plane. GRBs with redshift show well defined E peak obs -F and E peak obs -P correlations: in this planes the selection effects are present, but do not determine the found correlations. This is not true for Swift GRBs with redshift, for which the spectral analysis threshold does affect their distribution in the observer planes. Extending the sample to GRBs without z, we still find a significant E peak obs -F correlation, although with a larger scatter than that defined by GRBs with redshift. We find that 6% are outliers of the Amati correlation. The E peak obs -P correlation of GRBs with or without redshift is the same and no outlier is found among bursts without redshift.

  4. Gamma-ray Burst Prompt Correlations: Selection and Instrumental Effects

    Science.gov (United States)

    Dainotti, M. G.; Amati, L.

    2018-05-01

    The prompt emission mechanism of gamma-ray bursts (GRB) even after several decades remains a mystery. However, it is believed that correlations between observable GRB properties, given their huge luminosity/radiated energy and redshift distribution extending up to at least z ≈ 9, are promising possible cosmological tools. They also may help to discriminate among the most plausible theoretical models. Nowadays, the objective is to make GRBs standard candles, similar to supernovae (SNe) Ia, through well-established and robust correlations. However, differently from SNe Ia, GRBs span over several order of magnitude in their energetics, hence they cannot yet be considered standard candles. Additionally, being observed at very large distances, their physical properties are affected by selection biases, the so-called Malmquist bias or Eddington effect. We describe the state of the art on how GRB prompt correlations are corrected for these selection biases to employ them as redshift estimators and cosmological tools. We stress that only after an appropriate evaluation and correction for these effects, GRB correlations can be used to discriminate among the theoretical models of prompt emission, to estimate the cosmological parameters and to serve as distance indicators via redshift estimation.

  5. Lateralized goal framing: how selective presentation impacts message effectiveness.

    Science.gov (United States)

    McCormick, Michael; Seta, John J

    2012-11-01

    We tested whether framing a message as a gain or loss would alter its effectiveness by using a dichotic listening procedure to selectively present a health related message to the left or right hemisphere. A significant goal framing effect (losses > gains) was found when right, but not left, hemisphere processing was initially enhanced. The results support the position that the contextual processing style of the right hemisphere is especially sensitive to the associative implications of the frame. We discussed the implications of these findings for goal framing research, and the valence hypothesis. We also discussed how these findings converge with prior valence framing research and how they can be of potential use to health care providers.

  6. New selection effect of statistical investigations of supernova remnants

    International Nuclear Information System (INIS)

    Allakhverdiev, A.O.; Gusejnov, O.Kh.; Kasumov, F.K.

    1986-01-01

    The influence of H2 regions on the parameters of Supernova remnants (SNR) is investigated. It has been shown that the projection of such regions on the SNRs leads to local changes of morphological structure of young shell-type SNRs and considerable distortions of integral parameters of evolved shell-type SNRs (with D > 10 pc) and plerions, up to their complete undetectability on the background of classical and gigantic H2 regions. A new selection effect, in fact, arises from these factors connected with additional limitations made by the real structure of the interstellar medium on the statistical investigations of SNRs. The influence of this effect on the statistical completeness of objects has been estimated

  7. New selection effect in statistical investigations of supernova remnants

    Science.gov (United States)

    Allakhverdiev, A. O.; Guseinov, O. Kh.; Kasumov, F. K.

    1986-01-01

    The influence of H II regions on the parameters of supernova remnants (SNR) is investigated. It has been shown that the projection of such regions on the SNRs leads to: a) local changes of morphological structure of young shell-type SNRs and b) considerable distortions of integral parameters of evolved shell-type SNRs (with D > 10 pc) and plerions, up to their complete undetectability on the background of classical and gigantic H II regions. A new selection effect, in fact, arises from these factors connected with additional limitations made by the real structure of the interstellar medium on the statistical investigations of SNRs. The influence of this effect on the statistical completeness of objects has been estimated.

  8. The effect of stress on men's food selection.

    Science.gov (United States)

    Zellner, Debra A; Saito, Shin; Gonzalez, Johanie

    2007-11-01

    This study investigates the effect of stress on food choice among men. Two groups of men were given either solvable (no-stress) or unsolvable (stress) anagrams to solve. Four bowls of snack foods-two healthy (peanuts and grapes) and two unhealthy (potato chips and M&M chocolate candies)-were available and subjects were invited to snack on them. Men in the no-stress group ate significantly more of the unhealthy foods than did men in the stress group. This finding is quite different from that found with women [Zellner et al. (2006). Food selection changes under stress. Physiology & Behavior, 87, 789-793]. Women tended to eat more grapes when not stressed than when stressed and more M&Ms when stressed than when not stressed. Thus, the effect of stress level on food choice is different for men and women.

  9. A Nonlinear Transmission Line Model of the Cochlea With Temporal Integration Accounts for Duration Effects in Threshold Fine Structure

    DEFF Research Database (Denmark)

    Verhey, Jesko L.; Mauermann, Manfred; Epp, Bastian

    2017-01-01

    For normal-hearing listeners, auditory pure-tone thresholds in quiet often show quasi periodic fluctuations when measured with a high frequency resolution, referred to as threshold fine structure. Threshold fine structure is dependent on the stimulus duration, with smaller fluctuations for short...... than for long signals. The present study demonstrates how this effect can be captured by a nonlinear and active model of the cochlear in combination with a temporal integration stage. Since this cochlear model also accounts for fine structure and connected level dependent effects, it is superior...

  10. Photoproduction of pions on nuclear in chiral bag model with account of motion effects of recoil nucleon

    International Nuclear Information System (INIS)

    Dorokhov, A.E.; Kanokov, Z.; Musakhanov, M.M.; Rakhimov, A.M.

    1989-01-01

    Pion production on a nucleon is studied in the chiral bag model (CBM). A CBM version is investigated in which the pions get into the bag and interact with quarks in a pseudovector way in the entire volume. Charged pion photoproduction amplitudes are found taking into account the recoil nucleon motion effects. Angular and energy distributions of charged pions, polarization of the recoil nucleon, multipoles are calculated. The recoil effects are shon to give an additional contribution to the static approximation of order of 10-20%. At bag radius value R=1 in the calculations are consistent with the experimental data

  11. AN IMPLICIT EFFECT OF THE HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT ON MEDICAL TOURISM IN INDIA

    Directory of Open Access Journals (Sweden)

    Saurabh Mishra

    2013-12-01

    Full Text Available In today’s world, the concept of implementing any standard is very much necessary for any nation to stand on a global level. Medical tourism is one of the most emerging industries in India. Many tourists from different nations travel across the world in order to reach India for medical facilities. There are several reasons for choosing this destination which includes reduced cost, lesser waiting time, well-trained Doctors and advanced technology as well. But at the same time, what hinders the growth of medical tourism in India is that the security measures in relation to data confidentiality and privacy is not up to the mark. There is a need for a specific and global standard so that the quality of service is improved which will also make the medical sector more reliable for the medical tourists here. U.S. is one of the major hosts in the field of medical tourism but the major problem is the high cost and long waiting queues. The major reason for choosing US as a place for availing medical services is the standard of services and a better level of data security. HIPAA (Health Insurance Portability and Accountability Act was enacted in 1996 in the U.S.in order to protect the health related information of the patients. If any standard of such a nature is implemented in India then it will be a boom to the medical tourism industry in India. This paper deals with the benefits of implementing HIPAA in India, taking in course the share of Medical Tourism in the GDP of the Nation.

  12. Design of an amplifier model accounting for thermal effect in fully aperiodic large pitch fibers

    Science.gov (United States)

    Tragni, K.; Molardi, C.; Poli, F.; Dauliat, R.; Leconte, B.; Darwich, D.; du Jeu, R.; Malleville, M. A.; Jamier, R.; Selleri, S.; Roy, P.; Cucinotta, A.

    2018-02-01

    Yb-doped Photonic Crystal Fibers (PCFs) have triggered a significant power scaling into fiber-based lasers. However thermally-induced effects, like mode instability, can compromise the output beam quality. PCF design with improved Higher Order Mode (HOM) delocalization and effective thermal resilience can contain the problem. In particular, Fully- Aperiodic Large-Pitch Fibers (FA-LPFs) have shown interesting properties in terms of resilience to thermal effects. In this paper the performances of a Yb-doped FA-LPF amplifier are experimentally and numerically investigated. Modal properties and gain competition between Fundamental Mode (FM) and first HOM have been calculated, in presence of thermal effects. The main doped fiber characteristics have been derived by comparison between experimental and numerical results.

  13. Account of the effect of nuclear collision cascades in model of radiation damage of RPV steels

    International Nuclear Information System (INIS)

    Kevorkyan, Yu.R.; Nikolaev, Yu.A.

    1997-01-01

    A kinetic model is proposed for describing the effect of collision cascades in model of radiation damage of reactor pressure vessel steels. This is a closed system of equations which can be solved only by numerical methods in general case

  14. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  15. Making stronger causal inferences: Accounting for selection bias in associations between high performance work systems, leadership, and employee and customer satisfaction.

    Science.gov (United States)

    Schmidt, Joseph A; Pohler, Dionne M

    2018-05-17

    We develop competing hypotheses about the relationship between high performance work systems (HPWS) with employee and customer satisfaction. Drawing on 8 years of employee and customer survey data from a financial services firm, we used a recently developed empirical technique-covariate balanced propensity score (CBPS) weighting-to examine if the proposed relationships between HPWS and satisfaction outcomes can be explained by reverse causality, selection effects, or commonly omitted variables such as leadership behavior. The results provide support for leader behaviors as a primary driver of customer satisfaction, rather than HPWS, and also suggest that the problem of reverse causality requires additional attention in future human resource (HR) systems research. Model comparisons suggest that the estimates and conclusions vary across CBPS, meta-analytic, cross-sectional, and time-lagged models (with and without a lagged dependent variable as a control). We highlight the theoretical and methodological implications of the findings for HR systems research. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  16. A large sample of Kohonen-selected SDSS quasars with weak emission lines: selection effects and statistical properties

    Science.gov (United States)

    Meusinger, H.; Balafkan, N.

    2014-08-01

    Aims: A tiny fraction of the quasar population shows remarkably weak emission lines. Several hypotheses have been developed, but the weak line quasar (WLQ) phenomenon still remains puzzling. The aim of this study was to create a sizeable sample of WLQs and WLQ-like objects and to evaluate various properties of this sample. Methods: We performed a search for WLQs in the spectroscopic data from the Sloan Digital Sky Survey Data Release 7 based on Kohonen self-organising maps for nearly 105 quasar spectra. The final sample consists of 365 quasars in the redshift range z = 0.6 - 4.2 (z¯ = 1.50 ± 0.45) and includes in particular a subsample of 46 WLQs with equivalent widths WMg iiattention was paid to selection effects. Results: The WLQs have, on average, significantly higher luminosities, Eddington ratios, and accretion rates. About half of the excess comes from a selection bias, but an intrinsic excess remains probably caused primarily by higher accretion rates. The spectral energy distribution shows a bluer continuum at rest-frame wavelengths ≳1500 Å. The variability in the optical and UV is relatively low, even taking the variability-luminosity anti-correlation into account. The percentage of radio detected quasars and of core-dominant radio sources is significantly higher than for the control sample, whereas the mean radio-loudness is lower. Conclusions: The properties of our WLQ sample can be consistently understood assuming that it consists of a mix of quasars at the beginning of a stage of increased accretion activity and of beamed radio-quiet quasars. The higher luminosities and Eddington ratios in combination with a bluer spectral energy distribution can be explained by hotter continua, i.e. higher accretion rates. If quasar activity consists of subphases with different accretion rates, a change towards a higher rate is probably accompanied by an only slow development of the broad line region. The composite WLQ spectrum can be reasonably matched by the

  17. Classical kinetic equations for orientational effects with account for the two-particle correlation function of a crystal

    International Nuclear Information System (INIS)

    Ol'khovskij, I.I.; Sadykov, N.M.

    1980-01-01

    The paper deals with the development of classical-statistical approach to the orientational effect theory with account of the influence of the two-particle correlation function of a crystal on diffusion processes. Peculiarities of fast particle movement in the crystal moving at small angles to crystallographic axes and planes are caused by a great number of correlated collisions of the beam particle with the crystal atoms during which the particle slightly deviates in each collision from the direction of its movement before the collision. Obtained is the kinetic equation for the distribution function over coordinates and velocities describing the movement of these particles in the crystal. Lacking the particle deceleration the equation describing movement of the beam particles in the averaged potential and their diffusion by velocities is also obtained. The main peculiarity of these equations is the fact that they take into account strong spatial non-uniformity in the crystal atom distribution [ru

  18. Accounting for the drug life cycle and future drug prices in cost-effectiveness analysis.

    Science.gov (United States)

    Hoyle, Martin

    2011-01-01

    Economic evaluations of health technologies typically assume constant real drug prices and model only the cohort of patients currently eligible for treatment. It has recently been suggested that, in the UK, we should assume that real drug prices decrease at 4% per annum and, in New Zealand, that real drug prices decrease at 2% per annum and at patent expiry the drug price falls. It has also recently been suggested that we should model multiple future incident cohorts. In this article, the cost effectiveness of drugs is modelled based on these ideas. Algebraic expressions are developed to capture all costs and benefits over the entire life cycle of a new drug. The lifetime of a new drug in the UK, a key model parameter, is estimated as 33 years, based on the historical lifetime of drugs in England over the last 27 years. Under the proposed methodology, cost effectiveness is calculated for seven new drugs recently appraised in the UK. Cost effectiveness as assessed in the future is also estimated. Whilst the article is framed in mathematics, the findings and recommendations are also explained in non-mathematical language. The 'life-cycle correction factor' is introduced, which is used to convert estimates of cost effectiveness as traditionally calculated into estimates under the proposed methodology. Under the proposed methodology, all seven drugs appear far more cost effective in the UK than published. For example, the incremental cost-effectiveness ratio decreases by 46%, from £61, 900 to £33, 500 per QALY, for cinacalcet versus best supportive care for end-stage renal disease, and by 45%, from £31,100 to £17,000 per QALY, for imatinib versus interferon-α for chronic myeloid leukaemia. Assuming real drug prices decrease over time, the chance that a drug is publicly funded increases over time, and is greater when modelling multiple cohorts than with a single cohort. Using the methodology (compared with traditional methodology) all drugs in the UK and New

  19. The Situated Inference Model: An Integrative Account of the Effects of Primes on Perception, Behavior, and Motivation.

    Science.gov (United States)

    Loersch, Chris; Payne, B Keith

    2011-05-01

    The downstream consequences of a priming induction range from changes in the perception of objects in the environment to the initiation of prime-related behavior and goal striving. Although each of these outcomes has been accounted for by separate mechanisms, we argue that a single process could produce all three priming effects. In this article, we introduce the situated inference model of priming, discuss its potential to account for these divergent outcomes with one mechanism, and demonstrate its ability to organize the priming literatures surrounding these effects. According to the model, primes often do not cause direct effects, instead altering only the accessibility of prime-related mental content. This information produces downstream effects on judgment, behavior, or motivation when it is mistakenly viewed as originating from one's own internal thought processes. When this misattribution occurs, the prime-related mental content becomes a possible source of information for solving whatever problems are afforded by the current situation. Because different situations afford very different questions and concerns, the inferred meaning of this prime-related content can vary greatly. The use of this information to answer qualitatively different questions can lead a single prime to produce varied effects on judgment, behavior, and motivation. © The Author(s) 2011.

  20. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  1. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  2. The effects of predictor method factors on selection outcomes: A modular approach to personnel selection procedures.

    Science.gov (United States)

    Lievens, Filip; Sackett, Paul R

    2017-01-01

    Past reviews and meta-analyses typically conceptualized and examined selection procedures as holistic entities. We draw on the product design literature to propose a modular approach as a complementary perspective to conceptualizing selection procedures. A modular approach means that a product is broken down into its key underlying components. Therefore, we start by presenting a modular framework that identifies the important measurement components of selection procedures. Next, we adopt this modular lens for reviewing the available evidence regarding each of these components in terms of affecting validity, subgroup differences, and applicant perceptions, as well as for identifying new research directions. As a complement to the historical focus on holistic selection procedures, we posit that the theoretical contributions of a modular approach include improved insight into the isolated workings of the different components underlying selection procedures and greater theoretical connectivity among different selection procedures and their literatures. We also outline how organizations can put a modular approach into operation to increase the variety in selection procedures and to enhance the flexibility in designing them. Overall, we believe that a modular perspective on selection procedures will provide the impetus for programmatic and theory-driven research on the different measurement components of selection procedures. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  3. Accounting for sequential trial effects in the flanker task: conflict adaptation or associative priming?

    Science.gov (United States)

    Nieuwenhuis, Sander; Stins, John F; Posthuma, Danielle; Polderman, Tinca J C; Boomsma, Dorret I; de Geus, Eco J

    2006-09-01

    The conflict-control loop theory proposes that the detection of conflict in information processing triggers an increase in cognitive control, resulting in improved performance on the subsequent trial. This theory seems consistent with the robust finding that conflict susceptibility is reduced following correct trials associated with high conflict: the conflict adaptation effect. However, despite providing favorable conditions for eliciting and detecting conflict-triggered performance adjustments, none of the five experiments reported here provide unequivocal evidence of such adjustments. Instead, the results corroborate and extend earlier findings by demonstrating that the conflict adaptation effect, at least in the flanker task, is only present for a specific subset of trial sequences that is characterized by a response repetition. This pattern of results provides strong evidence that the conflict adaptation effect reflects associative stimulus-response priming instead of conflict-driven adaptations in cognitive control.

  4. Selective decontamination of the digestive tract and selective oropharyngeal decontamination in intensive care unit patients: a cost-effectiveness analysis

    NARCIS (Netherlands)

    Oostdijk, E.A.; Wit, G.A. de; Bakker, M; Smet, A.M. de; Bonten, M.J.; Hoeven, J.G. van der; Pickkers, P.; Sturm, P.D.J.; Voss, A.; et al.,

    2013-01-01

    OBJECTIVE: To determine costs and effects of selective digestive tract decontamination (SDD) and selective oropharyngeal decontamination (SOD) as compared with standard care (ie, no SDD/SOD (SC)) from a healthcare perspective in Dutch Intensive Care Units (ICUs). DESIGN: A post hoc analysis of a

  5. Selective decontamination of the digestive tract and selective oropharyngeal decontamination in intensive care unit patients : a cost-effectiveness analysis

    NARCIS (Netherlands)

    Oostdijk, Evelien A. N.; de Wit, G. A.; Bakker, Marina; de Smet, Anne-Marie; Bonten, M. J. M.

    2013-01-01

    Objective: To determine costs and effects of selective digestive tract decontamination (SDD) and selective oropharyngeal decontamination (SOD) as compared with standard care (ie, no SDD/SOD (SC)) from a healthcare perspective in Dutch Intensive Care Units (ICUs). Design: A post hoc analysis of a

  6. Accounting for spatial effects in land use regression for urban air pollution modeling.

    Science.gov (United States)

    Bertazzon, Stefania; Johnson, Markey; Eccles, Kristin; Kaplan, Gilaad G

    2015-01-01

    In order to accurately assess air pollution risks, health studies require spatially resolved pollution concentrations. Land-use regression (LUR) models estimate ambient concentrations at a fine spatial scale. However, spatial effects such as spatial non-stationarity and spatial autocorrelation can reduce the accuracy of LUR estimates by increasing regression errors and uncertainty; and statistical methods for resolving these effects--e.g., spatially autoregressive (SAR) and geographically weighted regression (GWR) models--may be difficult to apply simultaneously. We used an alternate approach to address spatial non-stationarity and spatial autocorrelation in LUR models for nitrogen dioxide. Traditional models were re-specified to include a variable capturing wind speed and direction, and re-fit as GWR models. Mean R(2) values for the resulting GWR-wind models (summer: 0.86, winter: 0.73) showed a 10-20% improvement over traditional LUR models. GWR-wind models effectively addressed both spatial effects and produced meaningful predictive models. These results suggest a useful method for improving spatially explicit models. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  7. The Relationship between Student Transfers and District Academic Performance: Accounting for Feedback Effects

    Science.gov (United States)

    Welsch, David M.; Zimmer, David M.

    2015-01-01

    This paper draws attention to a subtle, but concerning, empirical challenge common in panel data models that seek to estimate the relationship between student transfers and district academic performance. Specifically, if such models have a dynamic element, and if the estimator controls for unobserved traits by including district-level effects,…

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

    Science.gov (United States)

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

    2013-03-01

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

  9. Heterozygosity-fitness correlations in a wild mammal population: accounting for parental and environmental effects

    NARCIS (Netherlands)

    Annavi, Geetha; Newman, Christopher; Buesching, Christina D.; Macdonald, David W.; Burke, Terry; Dugdale, Hannah L.

    HFCs (heterozygosity-fitness correlations) measure the direct relationship between an individual's genetic diversity and fitness. The effects of parental heterozygosity and the environment on HFCs are currently under-researched. We investigated these in a high-density U. K. population of European

  10. Effects of selective digestive decontamination (SDD) on the gut resistome.

    Science.gov (United States)

    Buelow, Elena; Gonzalez, Teresita Bello; Versluis, Dennis; Oostdijk, Evelien A N; Ogilvie, Lesley A; van Mourik, Maaike S M; Oosterink, Els; van Passel, Mark W J; Smidt, Hauke; D'Andrea, Marco Maria; de Been, Mark; Jones, Brian V; Willems, Rob J L; Bonten, Marc J M; van Schaik, Willem

    2014-08-01

    Selective digestive decontamination (SDD) is an infection prevention measure for critically ill patients in intensive care units (ICUs) that aims to eradicate opportunistic pathogens from the oropharynx and intestines, while sparing the anaerobic flora, by the application of non-absorbable antibiotics. Selection for antibiotic-resistant bacteria is still a major concern for SDD. We therefore studied the impact of SDD on the reservoir of antibiotic resistance genes (i.e. the resistome) by culture-independent approaches. We evaluated the impact of SDD on the gut microbiota and resistome in a single ICU patient during and after an ICU stay by several metagenomic approaches. We also determined by quantitative PCR the relative abundance of two common aminoglycoside resistance genes in longitudinally collected samples from 12 additional ICU patients who received SDD. The patient microbiota was highly dynamic during the hospital stay. The abundance of antibiotic resistance genes more than doubled during SDD use, mainly due to a 6.7-fold increase in aminoglycoside resistance genes, in particular aph(2″)-Ib and an aadE-like gene. We show that aph(2″)-Ib is harboured by anaerobic gut commensals and is associated with mobile genetic elements. In longitudinal samples of 12 ICU patients, the dynamics of these two genes ranged from a ∼10(4) fold increase to a ∼10(-10) fold decrease in relative abundance during SDD. ICU hospitalization and the simultaneous application of SDD has large, but highly individualized, effects on the gut resistome of ICU patients. Selection for transferable antibiotic resistance genes in anaerobic commensal bacteria could impact the risk of transfer of antibiotic resistance genes to opportunistic pathogens. © The Author 2014. Published by Oxford University Press on behalf of the British Society for Antimicrobial Chemotherapy. All rights reserved. For Permissions, please e-mail: journals.permissions@oup.com.

  11. Effective DNA Inhibitors of Cathepsin G by In Vitro Selection

    Science.gov (United States)

    Gatto, Barbara; Vianini, Elena; Lucatello, Lorena; Sissi, Claudia; Moltrasio, Danilo; Pescador, Rodolfo; Porta, Roberto; Palumbo, Manlio

    2008-01-01

    Cathepsin G (CatG) is a chymotrypsin-like protease released upon degranulation of neutrophils. In several inflammatory and ischaemic diseases the impaired balance between CatG and its physiological inhibitors leads to tissue destruction and platelet aggregation. Inhibitors of CatG are suitable for the treatment of inflammatory diseases and procoagulant conditions. DNA released upon the death of neutrophils at injury sites binds CatG. Moreover, short DNA fragments are more inhibitory than genomic DNA. Defibrotide, a single stranded polydeoxyribonucleotide with antithrombotic effect is also a potent CatG inhibitor. Given the above experimental evidences we employed a selection protocol to assess whether DNA inhibition of CatG may be ascribed to specific sequences present in defibrotide DNA. A Selex protocol was applied to identify the single-stranded DNA sequences exhibiting the highest affinity for CatG, the diversity of a combinatorial pool of oligodeoxyribonucleotides being a good representation of the complexity found in defibrotide. Biophysical and biochemical studies confirmed that the selected sequences bind tightly to the target enzyme and also efficiently inhibit its catalytic activity. Sequence analysis carried out to unveil a motif responsible for CatG recognition showed a recurrence of alternating TG repeats in the selected CatG binders, adopting an extended conformation that grants maximal interaction with the highly charged protein surface. This unprecedented finding is validated by our results showing high affinity and inhibition of CatG by specific DNA sequences of variable length designed to maximally reduce pairing/folding interactions. PMID:19325843

  12. Effective DNA Inhibitors of Cathepsin G by In Vitro Selection

    Directory of Open Access Journals (Sweden)

    Manlio Palumbo

    2008-06-01

    Full Text Available Cathepsin G (CatG is a chymotrypsin-like protease released upon degranulation of neutrophils. In several inflammatory and ischaemic diseases the impaired balance between CatG and its physiological inhibitors leads to tissue destruction and platelet aggregation. Inhibitors of CatG are suitable for the treatment of inflammatory diseases and procoagulant conditions. DNA released upon the death of neutrophils at injury sites binds CatG. Moreover, short DNA fragments are more inhibitory than genomic DNA. Defibrotide, a single stranded polydeoxyribonucleotide with antithrombotic effect is also a potent CatG inhibitor. Given the above experimental evidences we employed a selection protocol to assess whether DNA inhibition of CatG may be ascribed to specific sequences present in defibrotide DNA. A Selex protocol was applied to identify the single-stranded DNA sequences exhibiting the highest affinity for CatG, the diversity of a combinatorial pool of oligodeoxyribonucleotides being a good representation of the complexity found in defibrotide. Biophysical and biochemical studies confirmed that the selected sequences bind tightly to the target enzyme and also efficiently inhibit its catalytic activity. Sequence analysis carried out to unveil a motif responsible for CatG recognition showed a recurrence of alternating TG repeats in the selected CatG binders, adopting an extended conformation that grants maximal interaction with the highly charged protein surface. This unprecedented finding is validated by our results showing high affinity and inhibition of CatG by specific DNA sequences of variable length designed to maximally reduce pairing/folding interactions.

  13. Cost-Effectiveness of Rotavirus Vaccination in France-Accounting for Indirect Protection.

    Science.gov (United States)

    Yamin, Dan; Atkins, Katherine E; Remy, Vanessa; Galvani, Alison P

    Vaccination against rotavirus has shown great potential for reducing the primary cause of severe childhood gastroenteritis. Previous economic evaluations of rotavirus vaccination in France have not modeled the potential impact of vaccines on disease burden via reduced transmission. To determine the cost-effectiveness of the introduction of pentavalent rotavirus vaccination into the French infant vaccination schedule. We developed an age-structured model of rotavirus transmission calibrated to 6 years of French gastroenteritis incidence and vaccine clinical trial data. We evaluated the cost-effectiveness of pentavalent rotavirus vaccination considering that 75% of infants would receive the three-dose vaccine course. Our model predicts that rotavirus vaccination will decrease rotavirus gastroenteritis incidence and associated clinical outcomes in vaccinated and unvaccinated individuals, delay the seasonal peak of infection, and increase the age of infection. From the societal perspective, our base-case scenario predicts that vaccination coverage would be cost-effective at €115 or €135 per vaccine course at €28,500 and €39,500/quality-adjusted life-year (QALY) gained, respectively, and suggests that almost 95% of the financial benefits will be recouped within the first 5 years following vaccination implementation. From the third-party payer perspective, incremental cost-effectiveness ratios ranged from €12,500 to €20,000/QALY, respectively. Our uncertainty analysis suggests that findings were sensitive to various assumptions including the number of hospitalizations, outpatient visits, and the extent of QALY losses per rotavirus episode. Introducing pentavalent rotavirus vaccination into the French infant vaccination schedule would significantly reduce the burden of rotavirus disease in children, and could be cost-effective under plausible conditions. Copyright © 2016 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by

  14. Effective selection of transgenic papaya plants with the PMI/Man selection system.

    Science.gov (United States)

    Zhu, Yun J; Agbayani, Ricelle; McCafferty, Heather; Albert, Henrik H; Moore, Paul H

    2005-09-01

    The selectable marker gene phospho-mannose isomerase (pmi), which encodes the enzyme phospho-mannose isomerase (PMI) to enable selection of transformed cell lines on media containing mannose (Man), was evaluated for genetic transformation of papaya (Carica papaya L.). We found that papaya embryogenic calli have little or no PMI activity and cannot utilize Man as a carbon source; however, when calli were transformed with a pmi gene, the PMI activity was greatly increased and they could utilize Man as efficiently as sucrose. Plants regenerated from selected callus lines also exhibited PMI activity but at a lower specific activity level. Our transformation efficiency with Man selection was higher than that reported using antibiotic selection or with a visual marker. For papaya, the PMI/Man selection system for producing transgenic plants is a highly efficient addition to previously published methods for selection and may facilitate the stacking of multiple transgenes of interest. Additionally, since the PMI/Man selection system does not involve antibiotic or herbicide resistance genes, its use might reduce environmental concerns about the potential flow of those genes into related plant populations.

  15. The end-state comfort effect in bimanual grip selection.

    Science.gov (United States)

    Fischman, Mark G; Stodden, David F; Lehman, Davana M

    2003-03-01

    During a unimanual grip selection task in which people pick up a lightweight dowel and place one end against targets at variable heights, the choice of hand grip (overhand vs. underhand) typically depends on the perception of how comfortable the arm will be at the end of the movement: an end-state comfort effect. The two experiments reported here extend this work to bimanual tasks. In each experiment, 26 right-handed participants used their left and right hands to simultaneously pick up two wooden dowels and place either the right or left end against a series of 14 targets ranging from 14 to 210 cm above the floor. These tasks were performed in systematic ascending and descending orders in Experiment 1 and in random order in Expiment 2. Results were generally consistent with predictions of end-state comfort in that, for the extreme highest and lowest targets, participants tended to select opposite grips with each hand. Taken together, our findings are consistent with the concept of constraint hierarchies within a posture-based motion-planning model.

  16. The effects of drugs on human models of emotional processing: an account of antidepressant drug treatment.

    Science.gov (United States)

    Pringle, Abbie; Harmer, Catherine J

    2015-12-01

    Human models of emotional processing suggest that the direct effect of successful antidepressant drug treatment may be to modify biases in the processing of emotional information. Negative biases in emotional processing are documented in depression, and single or short-term dosing with conventional antidepressant drugs reverses these biases in depressed patients prior to any subjective change in mood. Antidepressant drug treatments also modulate emotional processing in healthy volunteers, which allows the consideration of the psychological effects of these drugs without the confound of changes in mood. As such, human models of emotional processing may prove to be useful for testing the efficacy of novel treatments and for matching treatments to individual patients or subgroups of patients.

  17. The effects of depreciation policy on the enterprise book value: an accounting aspect

    OpenAIRE

    Гуненко, Світлана Анатоліївна

    2016-01-01

    One of the conditions for the economic growth on the micro and macro levels is the application of the optimal depreciation policy, which is a specific financing source of the fixed assets restoration. The object of this policy is depreciation. The research has analyzed the methods of depreciation of the fixed assets and their effects on the enterprise book value. The research proves that neither method of depreciation gives a reliable size of the depreciation sum, consequently the estimation ...

  18. Bounding the effects of social experiments: accounting for attrition in administrative data.

    Science.gov (United States)

    Grogger, Jeffrey

    2012-12-01

    Social experiments frequently exploit data from administrative records. However, most administrative data systems are designed to track earnings or benefit payments among residents within a single state. When an experimental participant moves across state lines, his entries in the data system of his state of origin consist entirely of zeros. Such attrition may bias the estimated effect of the experiment. To estimate the attrition arising from interstate mobility and provide bounds on the effect of the experiment. Attrition is estimated from runs of zeros at the end of the sample period. Bounds are constructed from these estimates. These estimates can be refined by imposing a stationarity assumption. The width of the estimated bounds depends importantly on the nature of the data being analyzed. Negatively correlated outcomes provide tighter bounds than positively correlated outcomes. Attrition can introduce considerable ambiguity into the estimated effects of experimental programs. To reduce ambiguity, one should collect as much data as possible. Even data on outcomes of no direct interest to the objectives of the experiment may be valuable for reducing the ambiguity that arises due to attrition.

  19. Accounting for carbon cycle feedbacks in a comparison of the global warming effects of greenhouse gases

    International Nuclear Information System (INIS)

    Gillett, Nathan P; Matthews, H Damon

    2010-01-01

    Greenhouse gases other than CO 2 make a significant contribution to human-induced climate change, and multi-gas mitigation strategies are cheaper to implement than those which limit CO 2 emissions alone. Most practical multi-gas mitigation strategies require metrics to relate the climate warming effects of CO 2 and other greenhouse gases. Global warming potential (GWP), defined as the ratio of time-integrated radiative forcing of a particular gas to that of CO 2 following a unit mass emission, is the metric used in the Kyoto Protocol, and we define mean global temperature change potential (MGTP) as an equivalent metric of the temperature response. Here we show that carbon-climate feedbacks inflate the GWPs and MGTPs of methane and nitrous oxide by ∼ 20% in coupled carbon-climate model simulations of the response to a pulse of 50 x 1990 emissions, due to a warming-induced release of CO 2 from the land biosphere and ocean. The magnitude of this effect is expected to be dependent on the model, but it is not captured at all by the analytical models usually used to calculate metrics such as GWP. We argue that the omission of carbon cycle dynamics has led to a low bias of uncertain but potentially substantial magnitude in metrics of the global warming effect of other greenhouse gases, and we suggest that the carbon-climate feedback should be considered when greenhouse gas metrics are calculated and applied.

  20. Accounting for baryonic effects in cosmic shear tomography: Determining a minimal set of nuisance parameters using PCA

    Energy Technology Data Exchange (ETDEWEB)

    Eifler, Tim; Krause, Elisabeth; Dodelson, Scott; Zentner, Andrew; Hearin, Andrew; Gnedin, Nickolay

    2014-05-28

    Systematic uncertainties that have been subdominant in past large-scale structure (LSS) surveys are likely to exceed statistical uncertainties of current and future LSS data sets, potentially limiting the extraction of cosmological information. Here we present a general framework (PCA marginalization) to consistently incorporate systematic effects into a likelihood analysis. This technique naturally accounts for degeneracies between nuisance parameters and can substantially reduce the dimension of the parameter space that needs to be sampled. As a practical application, we apply PCA marginalization to account for baryonic physics as an uncertainty in cosmic shear tomography. Specifically, we use CosmoLike to run simulated likelihood analyses on three independent sets of numerical simulations, each covering a wide range of baryonic scenarios differing in cooling, star formation, and feedback mechanisms. We simulate a Stage III (Dark Energy Survey) and Stage IV (Large Synoptic Survey Telescope/Euclid) survey and find a substantial bias in cosmological constraints if baryonic physics is not accounted for. We then show that PCA marginalization (employing at most 3 to 4 nuisance parameters) removes this bias. Our study demonstrates that it is possible to obtain robust, precise constraints on the dark energy equation of state even in the presence of large levels of systematic uncertainty in astrophysical processes. We conclude that the PCA marginalization technique is a powerful, general tool for addressing many of the challenges facing the precision cosmology program.

  1. Accounting for binaural detection as a function of masker interaural correlation: effects of center frequency and bandwidth.

    Science.gov (United States)

    Bernstein, Leslie R; Trahiotis, Constantine

    2014-12-01

    Binaural detection was measured as a function of the center frequency, bandwidth, and interaural correlation of masking noise. Thresholds were obtained for 500-Hz or 125-Hz Sπ tonal signals and for the latter stimuli (noise or signal-plus-noise) transposed to 4 kHz. A primary goal was assessment of the generality of van der Heijden and Trahiotis' [J. Acoust. Soc. Am. 101, 1019-1022 (1997)] hypothesis that thresholds could be accounted for by the "additive" masking effects of the underlying No and Nπ components of a masker having an interaural correlation of ρ. Results indicated that (1) the overall patterning of the data depended neither upon center frequency nor whether information was conveyed via the waveform or by its envelope; (2) thresholds for transposed stimuli improved relative to their low-frequency counterparts as bandwidth of the masker was increased; (3) the additivity approach accounted well for the data across stimulus conditions but consistently overestimated MLDs, especially for narrowband maskers; (4) a quantitative approach explicitly taking into account the distributions of time-varying ITD-based lateral positions produced by masker-alone and signal-plus-masker waveforms proved more successful, albeit while employing a larger set of assumptions, parameters, and computational complexity.

  2. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  3. Accounting for carbon cycle feedbacks in a comparison of the global warming effects of greenhouse gases

    Energy Technology Data Exchange (ETDEWEB)

    Gillett, Nathan P [Canadian Centre for Climate Modelling and Analysis, Environment Canada, University of Victoria, PO Box 1700, STN CSC, Victoria, BC, V8W 3V6 (Canada); Matthews, H Damon, E-mail: nathan.gillett@ec.gc.ca [Department of Geography, Planning and Environment, Concordia University, 1455 de Maisonneuve West, H 1255-26, Montreal, QC, H3G 1M8 (Canada)

    2010-07-15

    Greenhouse gases other than CO{sub 2} make a significant contribution to human-induced climate change, and multi-gas mitigation strategies are cheaper to implement than those which limit CO{sub 2} emissions alone. Most practical multi-gas mitigation strategies require metrics to relate the climate warming effects of CO{sub 2} and other greenhouse gases. Global warming potential (GWP), defined as the ratio of time-integrated radiative forcing of a particular gas to that of CO{sub 2} following a unit mass emission, is the metric used in the Kyoto Protocol, and we define mean global temperature change potential (MGTP) as an equivalent metric of the temperature response. Here we show that carbon-climate feedbacks inflate the GWPs and MGTPs of methane and nitrous oxide by {approx} 20% in coupled carbon-climate model simulations of the response to a pulse of 50 x 1990 emissions, due to a warming-induced release of CO{sub 2} from the land biosphere and ocean. The magnitude of this effect is expected to be dependent on the model, but it is not captured at all by the analytical models usually used to calculate metrics such as GWP. We argue that the omission of carbon cycle dynamics has led to a low bias of uncertain but potentially substantial magnitude in metrics of the global warming effect of other greenhouse gases, and we suggest that the carbon-climate feedback should be considered when greenhouse gas metrics are calculated and applied.

  4. Analysis of Conductor Impedances Accounting for Skin Effect and Nonlinear Permeability

    Energy Technology Data Exchange (ETDEWEB)

    Perkins, M P; Ong, M M; Brown, C G; Speer, R D

    2011-07-20

    It is often necessary to protect sensitive electrical equipment from pulsed electric and magnetic fields. To accomplish this electromagnetic shielding structures similar to Faraday Cages are often implemented. If the equipment is inside a facility that has been reinforced with rebar, the rebar can be used as part of a lighting protection system. Unfortunately, such shields are not perfect and allow electromagnetic fields to be created inside due to discontinuities in the structure, penetrations, and finite conductivity of the shield. In order to perform an analysis of such a structure it is important to first determine the effect of the finite impedance of the conductors used in the shield. In this paper we will discuss the impedances of different cylindrical conductors in the time domain. For a time varying pulse the currents created in the conductor will have different spectral components, which will affect the current density due to skin effects. Many construction materials use iron and different types of steels that have a nonlinear permeability. The nonlinear material can have an effect on the impedance of the conductor depending on the B-H curve. Although closed form solutions exist for the impedances of cylindrical conductors made of linear materials, computational techniques are needed for nonlinear materials. Simulations of such impedances are often technically challenging due to the need for a computational mesh to be able to resolve the skin depths for the different spectral components in the pulse. The results of such simulations in the time domain will be shown and used to determine the impedances of cylindrical conductors for lightning current pulses that have low frequency content.

  5. Heterozygosity-fitness correlations in a wild mammal population: accounting for parental and environmental effects.

    Science.gov (United States)

    Annavi, Geetha; Newman, Christopher; Buesching, Christina D; Macdonald, David W; Burke, Terry; Dugdale, Hannah L

    2014-06-01

    HFCs (heterozygosity-fitness correlations) measure the direct relationship between an individual's genetic diversity and fitness. The effects of parental heterozygosity and the environment on HFCs are currently under-researched. We investigated these in a high-density U.K. population of European badgers (Meles meles), using a multimodel capture-mark-recapture framework and 35 microsatellite loci. We detected interannual variation in first-year, but not adult, survival probability. Adult females had higher annual survival probabilities than adult males. Cubs with more heterozygous fathers had higher first-year survival, but only in wetter summers; there was no relationship with individual or maternal heterozygosity. Moist soil conditions enhance badger food supply (earthworms), improving survival. In dryer years, higher indiscriminate mortality rates appear to mask differential heterozygosity-related survival effects. This paternal interaction was significant in the most supported model; however, the model-averaged estimate had a relative importance of 0.50 and overlapped zero slightly. First-year survival probabilities were not correlated with the inbreeding coefficient (f); however, small sample sizes limited the power to detect inbreeding depression. Correlations between individual heterozygosity and inbreeding were weak, in line with published meta-analyses showing that HFCs tend to be weak. We found support for general rather than local heterozygosity effects on first-year survival probability, and g2 indicated that our markers had power to detect inbreeding. We emphasize the importance of assessing how environmental stressors can influence the magnitude and direction of HFCs and of considering how parental genetic diversity can affect fitness-related traits, which could play an important role in the evolution of mate choice.

  6. ERP evidence for selective drop in attentional costs in uncertain environments: challenging a purely premotor account of covert orienting of attention.

    Science.gov (United States)

    Lasaponara, Stefano; Chica, Ana B; Lecce, Francesca; Lupianez, Juan; Doricchi, Fabrizio

    2011-07-01

    Several studies have proved that the reliability of endogenous spatial cues linearly modulates the reaction time advantage in the processing of targets at validly cued vs. invalidly cued locations, i.e. the "validity effect". This would imply that with non-predictive cues, no "validity effect" should be observed. However, contrary to this prediction, one could hypothesize that attentional benefits by valid cuing (i.e. the RT advantage for validly vs. neutrally cued targets) can still be maintained with non-predictive cues, if the brain were endowed with mechanisms allowing the selective reduction in costs of reorienting from invalidly cued locations (i.e. the reduction of the RT disadvantage for invalidly vs. neutrally cued targets). This separated modulation of attentional benefits and costs would be adaptive in uncertain contexts where cues predict at chance level the location of targets. Through the joint recording of manual reaction times and event-related cerebral potentials (ERPs), we have found that this is the case and that relying on non-predictive endogenous cues results in abatement of attentional costs and the difference in the amplitude of the P1 brain responses evoked by invalidly vs. neutrally cued targets. In contrast, the use of non-predictive cues leaves unaffected attentional benefits and the difference in the amplitude of the N1 responses evoked by validly vs. neutrally cued targets. At the individual level, the drop in costs with non-predictive cues was matched with equivalent lateral biases in RTs to neutrally and invalidly cued targets presented in the left and right visual field. During the cue period, the drop in costs with non-predictive cues was preceded by reduction of the Early Directing Attention Negativity (EDAN) on posterior occipital sites and by enhancement of the frontal Anterior Directing Attention Negativity (ADAN) correlated to preparatory voluntary orienting. These findings demonstrate, for the first time, that the segregation

  7. An Intersensory Interaction Account of Priming Effects-and Their Absence.

    Science.gov (United States)

    Klatzky, Roberta L; Creswell, J David

    2014-01-01

    Psychological researchers have found that exposures to stimuli (primes) can subsequently influence people's behavior by pathways that would seem to be quite remote. For example, people exposed to words associated with older adults may walk more slowly. Recently priming studies, particularly those showing dramatic effects on social behavior, have been under scrutiny because of the unreliability of empirical results. In this article, we shed light on the issue by describing a general model of intersensory interaction, in which two or more sources of information provide an estimate or "bid" on a property of the world, with the perceptual outcome being a weighted combination of the bids. When it is extended by adding bids that stem from memory or inference, the model identifies systematic factors that might undermine priming, including random variation in estimates, contextual influences on memory retrieval and inference, competition among information sources, and cognitive control. These factors are not only explanatory but are predictive of when priming effects can be expected. Our hope is that by promoting the understanding of underlying processes that may explain how primes can influence behavior, the bidding model and the general approach that it represents offer novel insights into the hotly debated area of priming research. © The Author(s) 2013.

  8. Cognitive levels of performance account for hemispheric lateralisation effects in dyslexic and normally reading children.

    Science.gov (United States)

    Heim, Stefan; Grande, Marion; Meffert, Elisabeth; Eickhoff, Simon B; Schreiber, Helen; Kukolja, Juraj; Shah, Nadim Jon; Huber, Walter; Amunts, Katrin

    2010-12-01

    Recent theories of developmental dyslexia explain reading deficits in terms of deficient phonological awareness, attention, visual and auditory processing, or automaticity. Since dyslexia has a neurobiological basis, the question arises how the reader's proficiency in these cognitive variables affects the brain regions involved in visual word recognition. This question was addressed in two fMRI experiments with 19 normally reading children (Experiment 1) and 19 children with dyslexia (Experiment 2). First, reading-specific brain activation was assessed by contrasting the BOLD signal for reading aloud words vs. overtly naming pictures of real objects. Next, ANCOVAs with brain activation during reading the individuals' scores for all five cognitive variables assessed outside the scanner as covariates were performed. Whereas the normal readers' brain activation during reading showed co-variation effects predominantly in the right hemisphere, the reverse pattern was observed for the dyslexics. In particular, middle frontal gyrus, inferior parietal cortex, and precuneus showed contralateral effects for controls as compared to dyslexics. In line with earlier findings in the literature, these data hint at a global change in hemispheric asymmetry during cognitive processing in dyslexic readers, which, in turn, might affect reading proficiency. Copyright © 2010 Elsevier Inc. All rights reserved.

  9. Effects of state-level firearm seller accountability policies on firearm trafficking.

    Science.gov (United States)

    Webster, Daniel W; Vernick, Jon S; Bulzacchelli, Maria T

    2009-07-01

    Criminals illegally obtaining firearms represent a great risk to many urban residents. This cross-sectional study of 54 US cities uses data on state laws governing gun sales, a survey of law enforcement agencies' practices to promote compliance with gun sales laws, and crime gun trace data to examine associations between these policies and practices with gun trafficking indicators. Higher levels of local gun ownership were linked with greater intrastate gun trafficking. Regression models estimate that comprehensive regulation and oversight of gun dealers and state regulation of private sales of handguns were each associated with significantly lower levels of intrastate gun trafficking. Discretionary permit-to-purchase licensing laws' negative association with intrastate trafficking disappeared when local gun ownership is controlled. The effects of these relatively restrictive gun purchase laws on trafficking may be mediated by the laws' lowering of gun ownership. Relatively low prevalence of gun ownership may also be a prerequisite for passage of discretionary purchase. We observed no effect on intrastate trafficking of laws limiting handgun sales to a maximum of one per person per month.

  10. TOWARDS EFFECTIVE AND ACCOUNTABLE LEADERSHIP OF THE UNION. OPTIONS AND GUIDELINES FOR REFORM

    Directory of Open Access Journals (Sweden)

    Wouter Coussens

    2003-03-01

    Full Text Available The success of the Convention on the future of the EU will to a great extent depend upon its answers to the institutional questions. Among these questions, the issue of EU leadership plays a crucial role. In this paper, three challenges for the re-organisation of leadership in the Union are identified:- Union leadership has to be more effective;- Leadership in the Union should contribute to the democratic character of the Union;- Leadership reform should not fundamentally distort the UnionÕs institutional balance.In view of these three challenges, the authors consider the two main strands of debate that touch upon the issue of leadership in the EU: first, the debate on the election of the Commission President and, secondly, the different proposals for reforming the Council Presidency.

  11. TOWARDS EFFECTIVE AND ACCOUNTABLE LEADERSHIP OF THE UNION- OPTIONS AND GUIDELINES FOR REFORM (PART TWO

    Directory of Open Access Journals (Sweden)

    Wouter Coussens

    2003-07-01

    Full Text Available The success of the Convention on the future of the EU will to a great extent depend upon on its answers to the institutional questions. Among these questions, the issue of EU leadership plays a crucial role. In this paper, three challenges for the re-organisation of leadership in the Union are identified:- Union leadership has to be more effective;- Leadership in the Union should contribute to the democratic character of the Union;- Leadership reform should not fundamentally distort the Union’s institutional balance.In view of these three challenges, the authors consider the two main strands of debate that touch upon the issue of leadership in the EU: first, the debate on the election of the Commission President and, secondly, the different proposals for reforming the Council Presidency

  12. Simple model for taking into account the effects of plasma screening in thermonuclear reactions

    International Nuclear Information System (INIS)

    Shalybkov, D.A.; Yakovlev, D.G.

    1988-01-01

    In the Thomas-Fermi model of high-density matter analytic calculation is made of the factor by which the rate of the thermonuclear reactions is enhanced by the effects of plasma screening in a degenerate weakly non-ideal electron gas and a strongly nonideal two-component ion liquid with large charge of the ions. The regions of densities and temperatures in which screening due to compressibility of the electron gas plays an important part are found. It is noted that the screening due to this compressibility may be influenced by strong magnetic fields B /approximately/ 10 12 -10 13 G, which quantize the motion of the electrons and change the electron charge screening length in the plasma. The results can be used for the degenerate cores of white dwarfs and shells of neutron stars

  13. Environmental factor approach to account for water effects in pressure vessel and piping fatigue evaluations

    International Nuclear Information System (INIS)

    Mehta, H.S.; Gosselin, S.R.

    1998-01-01

    This paper summarizes past and current studies of the environmental fatigue effects in light water reactor (LWR) applications. Current Argonne and Japanese research efforts are reviewed and an approach to calculate an environmental correction factor is described. A description of how the proposed approach can be implemented in section III, NB-3600 and NB-3200-type fatigue evaluations is presented along with examples of applying the approach to piping (NB-3600) and safe end fatigue evaluations. These procedures were applied to several BWR and pressurized water reactor (PWR) example cases. The results of these case studies indicated that there is a modest increase in calculated fatigue usage, which is considerably less than the results obtained when the NUREG/CR-5999 curves are applied directly. (orig.)

  14. Selection of option of pregame warm-up in handball taking into account features of force of the nervous system of sportsmen

    Directory of Open Access Journals (Sweden)

    Helen Gant

    2016-06-01

    Full Text Available Purpose: to develop recommendations about the organization of warm-up for handball players of 13–14 years old taking into account force of the nervous system (NS of players. Material & Methods: 28 handball players of 13–14 years old of Kharkov and Ternovka took part in the research; methods were used: analysis of scientific and methodical literature, technique of "Tapping-test". Results: need of the search of new ways of the increase of efficiency of the competitive activity of young handball players is proved theoretically. Psychological characteristics of handball players of 13–14 years old with a different force of the nervous system are provided. Practical recommendations about the organization of pregame warm-up of handball players of 13–14 years old taking into account force of nervous system of sportsmen are developed. Conclusions: handball players of 13–14 years old can be divided into five groups, concerning force of their nervous system by the results of the conducted research: strong NS (28,57%, average (21,43%, weak (17,86% and average and weak (14,29%, average and strong (17,86%. Recommendations about the organization and carrying out pregame warm-up of handball players of 13–14 years old, taking into account force of the nervous system of sportsmen were developed, considering the results of the psychological research of sportsmen.

  15. Does Age Moderate the Effect of Spirituality/Religiousness in Accounting for Alcoholics Anonymous Benefit?

    Science.gov (United States)

    Montes, K S; Tonigan, J S

    2017-01-01

    Gains in spiritual/religious (S/R) practices among Alcoholics Anonymous (AA) members are associated with reductions in drinking. This study had the following aims: (a) examine spirituality/religiousness as a mediator of the relationship between AA attendance and reductions in drinking behavior to replicate past research findings and to (b) examine age-cohort as a moderator of the mediational analyses given that empirical evidence (e.g., generational differences in spirituality) suggests that age may influence the acquisition of gains in spirituality/religiousness during AA as well as the expression of these gains on drinking behavior. Measures were administered to 253 participants recruited from community-based AA and outpatient treatment programs at baseline, 3, 6, 9, and 12-months, and 210 (83%) participants provided complete data to test study aims. Gains in S/R practices mediated the relationship between AA attendance and increased abstinence, but not drinking intensity. Simple slopes analyses indicated a positive association between AA attendance and gains in S/R practices among younger AA affiliates but not older AA affiliates in the moderated-mediational analyses. However, age was not found to moderate the global mediational effect. The results from the current study inform efforts to increase positive change in AA affiliates' drinking behavior by highlighting specific aspects of S/R practices that should be targeted based on the age of an AA affiliate.

  16. Subjective Significance Shapes Arousal Effects on Modified Stroop Task Performance: A Duality of Activation Mechanisms Account.

    Science.gov (United States)

    Imbir, Kamil K

    2016-01-01

    Activation mechanisms such as arousal are known to be responsible for slowdown observed in the Emotional Stroop and modified Stroop tasks. Using the duality of mind perspective, we may conclude that both ways of processing information (automatic or controlled) should have their own mechanisms of activation, namely, arousal for an experiential mind, and subjective significance for a rational mind. To investigate the consequences of both, factorial manipulation was prepared. Other factors that influence Stroop task processing such as valence, concreteness, frequency, and word length were controlled. Subjective significance was expected to influence arousal effects. In the first study, the task was to name the color of font for activation charged words. In the second study, activation charged words were, at the same time, combined with an incongruent condition of the classical Stroop task around a fixation point. The task was to indicate the font color for color-meaning words. In both studies, subjective significance was found to shape the arousal impact on performance in terms of the slowdown reduction for words charged with subjective significance.

  17. Subjective Significance Shapes Arousal Effects on Modified Stroop Task Performance: a Duality of Activation Mechanisms Account

    Directory of Open Access Journals (Sweden)

    Kamil Konrad Imbir

    2016-02-01

    Full Text Available Activation mechanisms such as arousal are known to be responsible for slowdown observed in the Emotional Stroop (EST and modified Stroop tasks. Using the duality of mind perspective, we may conclude that both ways of processing information (automatic or controlled should have their own mechanisms of activation, namely, arousal for an experiential mind, and subjective significance for a rational mind. To investigate the consequences of both, factorial manipulation was prepared. Other factors that influence Stroop task processing such as valence, concreteness, frequency and word length were controlled. Subjective significance was expected to influence arousal effects. In the first study, the task was to name the color of font for activation charged words. In the second study, activation charged words were, at the same time, combined with an incongruent condition of the classical Stroop task around a fixation point. The task was to indicate the font color for color-meaning words. In both studies, subjective significance was found to shape the arousal impact on performance in terms of the slowdown reduction for words charged with subjective significance.

  18. In vivo THz imaging of human skin: Accounting for occlusion effects.

    Science.gov (United States)

    Sun, Qiushuo; Parrott, Edward P J; He, Yuezhi; Pickwell-MacPherson, Emma

    2018-02-01

    In vivo terahertz (THz) imaging of human skin needs to be done in reflection geometry due to the high attenuation of THz light by water in the skin. To aid the measurement procedure, there is typically an imaging window onto which the patient places the area of interest. The window enables better pulse alignment and helps keep the patient correctly positioned during the measurement. In this paper, we demonstrate how the occlusion caused by the skin contact with the imaging window during the measurement affects the THz response. By studying both rapid point measurements and imaging over an area of a human volar forearm, we find that even 5 seconds of occlusion affects the THz response. As the occlusion time increases, the skin surface water content increases, resulting in the reduction of the amplitude of the reflected THz pulse, especially in the first 3 minutes. Furthermore, it was found that the refractive index of the volar forearm increased by 10% to 15% after 20 minutes of occlusion. In this work, we examine and propose a model for the occlusion effects due to the quartz window with a view to compensating for its influence. © 2017 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  19. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  20. Integration of financial and management accounting systems : the mediating influence of a consistent financial language on controllership effectiveness

    OpenAIRE

    Weißenberger, Barbara E.; Angelkort, Hendrik

    2009-01-01

    To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...

  1. Prolonging herd immunity to cholera via vaccination: Accounting for human mobility and waning vaccine effects.

    Directory of Open Access Journals (Sweden)

    Corey M Peak

    2018-02-01

    Full Text Available Oral cholera vaccination is an approach to preventing outbreaks in at-risk settings and controlling cholera in endemic settings. However, vaccine-derived herd immunity may be short-lived due to interactions between human mobility and imperfect or waning vaccine efficacy. As the supply and utilization of oral cholera vaccines grows, critical questions related to herd immunity are emerging, including: who should be targeted; when should revaccination be performed; and why have cholera outbreaks occurred in recently vaccinated populations?We use mathematical models to simulate routine and mass oral cholera vaccination in populations with varying degrees of migration, transmission intensity, and vaccine coverage. We show that migration and waning vaccine efficacy strongly influence the duration of herd immunity while birth and death rates have relatively minimal impacts. As compared to either periodic mass vaccination or routine vaccination alone, a community could be protected longer by a blended "Mass and Maintain" strategy. We show that vaccination may be best targeted at populations with intermediate degrees of mobility as compared to communities with very high or very low population turnover. Using a case study of an internally displaced person camp in South Sudan which underwent high-coverage mass vaccination in 2014 and 2015, we show that waning vaccine direct effects and high population turnover rendered the camp over 80% susceptible at the time of the cholera outbreak beginning in October 2016.Oral cholera vaccines can be powerful tools for quickly protecting a population for a period of time that depends critically on vaccine coverage, vaccine efficacy over time, and the rate of population turnover through human mobility. Due to waning herd immunity, epidemics in vaccinated communities are possible but become less likely through complementary interventions or data-driven revaccination strategies.

  2. The effects of maternal depression and maternal selective serotonin reuptake inhibitor exposure on the offspring

    Directory of Open Access Journals (Sweden)

    Jocelien DA Olivier

    2013-05-01

    Full Text Available It has been estimated that 20% of pregnant women suffer from depression and it is well documented that maternal depression can have long-lasting effects on the child. Currently, common treatment for maternal depression has been the selective serotonin reuptake inhibitor medications (SSRIs which are used by 2-3% of pregnant women in the Nordic countries and by up to 10% of pregnant women in the United States. Antidepressants cross the placenta and are transferred to the fetus, thus, the question arises as to whether children of women taking antidepressants are at risk for altered neurodevelopmental outcomes and, if so, whether the risks are due to SSRI medication exposure or to the underlying maternal depression. This review considers the effects of maternal depression and SSRI exposure on offspring development in both clinical and preclinical populations. As it is impossible in humans to study the effects of SSRIs without taking into account the possible underlying effects of maternal depression (healthy pregnant women do not take SSRIs, animal models are of great value. For example, rodents can be used to determine the effects of maternal depression and/or perinatal SSRI exposure on offspring outcomes. Unraveling the joint (or separate effects of maternal depression and SSRI exposure will provide more insights into the risks or benefits of SSRI exposure during gestation and will help women make informed decisions about using SSRIs during pregnancy.

  3. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  4. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  5. Protective Effects of Selected Botanical Agents on Bone

    Directory of Open Access Journals (Sweden)

    James Jam Jolly

    2018-05-01

    Full Text Available Osteoporosis is a serious health problem affecting more than 200 million elderly people worldwide. The early symptoms of this disease are hardly detectable. It causes progressive bone loss, which ultimately renders the patients susceptible to fractures. Osteoporosis must be prevented because the associated fragility fractures result in high morbidity, mortality, and healthcare costs. Many plants used in herbal medicine contain bioactive compounds possessing skeletal protective effects. This paper explores the anti-osteoporotic properties of selected herbal plants, including their actions on osteoblasts (bone forming cells, osteoclasts (bone resorbing cells, and bone remodelling. Some of the herbal plant families included in this review are Berberidaceae, Fabaceae, Arecaceae, Labiatae, Simaroubaceaea, and Myrsinaceae. Their active constituents, mechanisms of action, and pharmaceutical applications were discussed. The literature shows that very few herbal plants have undergone human clinical trials to evaluate their pharmacological effects on bone to date. Therefore, more intensive research should be performed on these plants to validate their anti-osteoporotic properties so that they can complement the currently available conventional drugs in the battle against osteoporosis.

  6. Selected bibliography on deuterium isotope effects and heavy water

    International Nuclear Information System (INIS)

    Dave, S.M.; Donde, M.M.

    1983-01-01

    In recent years, there has been a great deal of interest in using deuterium and heavy water not only in nuclear industry but also in various fields of basic as well as applied research in physics, chemistry and biology. As a result, the literature is being enriched with a large number of research papers and technical reports published each year. Thus, to enable the scientists to have an easy reference to these works, an endeavour has been made in this selected bibliography, to enlist the publications related to these fields. Since the interest is concerned mainly with heavy water production processes, deuterium isotope effects etc., several aspects (e.g. nuclear) of deuterium have not been covered here. The material in this bibliography which cites 2388 references has been classified under six broad headings, viz. (1) Production of heavy water, (2) Study of deuterium isotope effects, (3) Analysis and Properties of heavy water, (4) Laser Separation of deuterium, (5) Isotopic exchange reactions, and (6) Miscellaneous. The sources of information used for this compilation are chemical abstracts, nuclear science abstracts, INIS Atomindex and also some scattered search through journals and reports available in the B.A.R.C. library. However, in spite of sincere attempts for a wide coverage, no claim is being made towards the exhaustiveness of this bibliography. (author)

  7. Effects of primary selective laser trabeculoplasty on anterior segment parameters

    Science.gov (United States)

    Guven Yilmaz, Suzan; Palamar, Melis; Yusifov, Emil; Ates, Halil; Egrilmez, Sait; Yagci, Ayse

    2015-01-01

    AIM To investigate the effects of selective laser trabeculoplasty (SLT) on the main numerical parameters of anterior segment with Pentacam rotating Scheimpflug camera in patients with ocular hypertension (OHT) and primary open angle glaucoma (POAG). METHODS Pentacam measurements of 45 eyes of 25 (15 females and 10 males) patients (12 with OHT, 13 with POAG) before and after SLT were obtained. Measurements were taken before and 1 and 3mo after SLT. Pentacam parameters were compared between OHT and POAG patients, and age groups (60y and older, and younger than 60y). RESULTS The mean age of the patients was 57.8±13.9 (range 20-77y). Twelve patients (48%) were younger than 60y, while 13 patients (52%) were 60y and older. Measurements of pre-SLT and post-SLT 1mo were significantly different for the parameters of central corneal thickness (CCT) and anterior chamber volume (ACV) (P0.05). CONCLUSION SLT leads to significant increase in CCT and decrease in ACV at the 1st month of the procedure. Effects of SLT on these anterior segment parameters, especially for CCT that interferes IOP measurement, should be considered to ensure accurate clinical interpretation. PMID:26558208

  8. Optimization of Photovoltaic Electrolyzer Hybrid systems; taking into account the effect of climate conditions

    International Nuclear Information System (INIS)

    Sayedin, Farid; Maroufmashat, Azadeh; Sattari, Sourena; Elkamel, Ali; Fowler, Michael

    2016-01-01

    Highlights: • The optimal size of directly coupled Photovoltaic–Electrolyzer (PV/EL) is studied. • The effect of climate condition on the performance of PV/EL is studied. • PV/EL energy transfer loss and the levelized cost of hydrogen production minimized. • The model is applied to locations with different climate and solar irradiations. • Solar to electricity/electricity to hydrogen/solar to hydrogen efficiencies are derived. - Abstract: Solar energy will make a valuable contribution for power generation in the future. However the intermittency of solar energy has become an important issue in the utilization of PV system, especially small scale distributed solar energy conversion systems. The issue can be addressed through the management of production and storage of the energy in the form of hydrogen. The hydrogen can be produced by solar photovoltaic (PV) powered electrolysis of water. The amount of transferred energy to an electrolyzer from a PV module is a function of the distance between maximum power points (MPP) of PV module and the electrolyzer operating points. The distance can be minimized by optimizing the number of series and parallel units of the electrolyzer. However the maximum power points are subject to PV module characteristics, solar irradiation and ambient temperature. This means the climate condition can substantially influence the MPP and therefore the optimal size of the PV–Electrolyzer (PV/EL) system. On the other hand, system size can affect the levelized cost of hydrogen production as well. In this paper, the impact of climate conditions on the optimal size and operating conditions of a direct coupled photovoltaic–electrolyzer system has been studied. For this purpose, the optimal size of electrolyzer for six cities which have different climate condition is obtained by considering two solution scenarios, regarding two objectives which are annual energy transfer loss and levelized costs of hydrogen production and then the

  9. Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

    Science.gov (United States)

    Allan, A.; Spray, C.

    2013-12-01

    regulator to ensure compliance with legal standards. On the other hand, it can be ruinously expensive to set up a monitoring network in remote areas and regulators must therefore balance the cost effectiveness of these networks against the chance that a court might question their fitness for purpose. This presentation will examine how regulators can balance legal standards for monitoring against the cost of developing and maintaining the requisite networks, while still producing observable improvements in water and ecosystem quality backed by legally enforceable sanctions for breaches. Reflecting the findings from the EU-funded GENESIS project, it will look at case law from around the world to assess how tribunals balance competing models, and the extent to which decisions may be revisited in the light of new scientific understanding. Finally, it will make recommendations to assist regulators in optimising their network designs for enforcement.

  10. Higher Education: Reputational Effects, Distorted Signaling and Propitious Selection

    Directory of Open Access Journals (Sweden)

    Elena V. Savitskaya

    2017-03-01

    Full Text Available In the paper the authors attempt to underpin the hypothesis that under certain conditions a propitious selection may take place on the higher education market. It is a phenomenon when brand universities automatically reproduce their positive reputation without improving the quality of teaching due to influx of talented entrants. The authors apply econometric modelling and regression analysis based on survey of first-year students from Moscow to demonstrate that graduates with high USE marks really prefer to choose among brand universities; moreover, they appreciate a possibility to obtain a prestigious diploma even more than that of acquiring a particular profession. However, entrants do not possess full information about the quality of teaching in a particular university. The analysis presented in the paper shows that university rankings do not contribute to overcoming of this information asymmetry, since they transmit distorted signals caused by the methodology of ranking. The rankings, first of all, accentuate academic activity of teachers rather than educational process and interaction with students. For this reason, higher schools often adopt such a strategy to meet the ranking criteria as much as possible; they also tend to improve namely these indicators disregarding the other to become a leader. As a result, brand universities may surpass ordinary universities not due to rendering educational services of higher quality but due to selection of best entrants and peer-effects. These factors allow them to have excellent graduates, thus maintain positive reputation in employers’ opinion and simultaneously raise the brand value by advancing in a ranking.

  11. Accounting for genotype–by-environment interactions and non-additive genetic variation in genomic selection for water-soluble carbohydrate concentration in wheat

    Science.gov (United States)

    Abiotic stress tolerance traits are often complex and recalcitrant targets for conventional breeding improvement in many crop species. This study evaluated the potential of genomic selection to predict water-soluble carbohydrate concentration (WSCC), an important drought tolerance trait, in wheat un...

  12. Soil-fluid-structure interaction applied to the Oued Taht dam (taking into account the membrane effect.

    Directory of Open Access Journals (Sweden)

    Nasreddine Krenich

    2018-01-01

    Full Text Available The objective of this work is to analyze the dynamic behavior (modal behavior of the "Oued Taht" arch dam located at MASCARA, taking into consideration the effect of soil-fluid-structure interaction. The finite element code "Ansys" was chosen for the dynamic modeling of the dam that is the subject of this study. Three hypotheses were used for soil-structure interaction modeling; model with embedded base which corresponds to the case where the phenomenon of interactions soil-structure is neglected, model with ground of foundation without mass which consists in taking into account the kinematic component of interaction soil structure and neglecting the inertial component and the model with foundation soil with mass where the two components of soil-structure interaction are taken into account. For the fluid, the model of added masses (equivalent to the westergaard approach using the SURF element available in the Ansys code library was used. A comparison between the different models of the "Oued Taht" dam was made; it has been found that the taking into account of the soil-fluid-structure interaction phenomenon modifies the period of the system and that the modeling of the dam with and without fluid gives a very important difference of the periods. The results obtained were compared with those of the "Brezina" dam, which is a gravity dam located in BAYADH. The work has shown that the periods of the "Oued Taht" dam with soil-fluid-structure interaction modeling are very out of phase with the periods without fluid modeling (taking into account only the soilstructure interaction phenomenon. which is not the case for the Brezina dam where the periods for the two models are getting closer. The periods between the two models mentioned before are close to the dam of Brézina because the latter is a dam which participates much more by its own weight than by its vault (thickness of the vault varies between 36.3 m at the base and 5m in crest which is the

  13. A constitutive model accounting for strain ageing effects on work-hardening. Application to a C-Mn steel

    Science.gov (United States)

    Ren, Sicong; Mazière, Matthieu; Forest, Samuel; Morgeneyer, Thilo F.; Rousselier, Gilles

    2017-12-01

    One of the most successful models for describing the Portevin-Le Chatelier effect in engineering applications is the Kubin-Estrin-McCormick model (KEMC). In the present work, the influence of dynamic strain ageing on dynamic recovery due to dislocation annihilation is introduced in order to improve the KEMC model. This modification accounts for additional strain hardening rate due to limited dislocation annihilation by the diffusion of solute atoms and dislocation pinning at low strain rate and/or high temperature. The parameters associated with this novel formulation are identified based on tensile tests for a C-Mn steel at seven temperatures ranging from 20 °C to 350 °C. The validity of the model and the improvement compared to existing models are tested using 2D and 3D finite element simulations of the Portevin-Le Chatelier effect in tension.

  14. Accounting for behavioral effects of increases in the carbon dioxide (CO2) tax in revenue estimation in Sweden

    International Nuclear Information System (INIS)

    Hammar, Henrik; Sjoestroem, Magnus

    2011-01-01

    In this paper we describe how behavioral responses of carbon dioxide (CO 2 ) tax increases are accounted for in tax revenue estimation in Sweden. The rationale for developing a method for this is a mix between that a CO 2 tax is a primary climate policy tool aiming to reduce CO 2 emissions and that the CO 2 tax generates sizable tax revenues. - Highlights: → We develop a method on the long run tax revenue effects of increasing the CO2 tax in Sweden. → We use long run price elasticities as the basis for calculating the long run effects. → The CO2 tax is the primary instrument to reduce CO2 emissions from sectors outside the EU ETS. → There is almost an exact correlation between fossil energy use and fossil CO 2 emissions. → The method provide consistent estimates of emission reductions following from CO 2 tax increases.

  15. Can contingency learning alone account for item-specific control? Evidence from within- and between-language ISPC effects.

    Science.gov (United States)

    Atalay, Nart Bedin; Misirlisoy, Mine

    2012-11-01

    The item-specific proportion congruence (ISPC) manipulation (Jacoby, Lindsay, & Hessels, 2003) produces larger Stroop interference for mostly congruent items than mostly incongruent items. This effect has been attributed to dynamic control over word-reading processes. However, proportion congruence of an item in the ISPC manipulation is completely confounded with response contingency, suggesting the alternative hypothesis, that the ISPC effect is a result of learning response contingencies (Schmidt & Besner, 2008). The current study asks whether the ISPC effect can be explained by a pure stimulus-response contingency-learning account, or whether other control processes play a role as well, by comparing within- and between-language conditions in a bilingual task. Experiment 1 showed that contingency learning for noncolor words was larger for the within-language than the between-language condition. Experiment 2 revealed significant ISPC effects for both within- and between-language conditions; importantly, the effect was larger in the former. The results of the contingency analyses for Experiment 2 were parallel to that of Experiment 1 and did not show an interaction between contingency and congruency. Put together, these sets of results support the view that contingency-learning processes dominate color-word ISPC effects.

  16. Social accounting matrix and the effects of economic reform on health price index and household expenditures: Evidence from Iran.

    Science.gov (United States)

    Keshavarz, Khosro; Najafi, Behzad; Andayesh, Yaghob; Rezapour, Aziz; Abolhallaj, Masoud; Sarabi Asiabar, Ali; Hashemi Meshkini, Amir; Sanati, Ehsan; Mirian, Iman; Nikfar, Shekoofeh; Lotfi, Farhad

    2017-01-01

    Background: Socioeconomic indicators are the main factors that affect health outcome. Health price index (HPI) and households living costs (HLC) are affected by economic reform. This study aimed at examining the effect of subsidy targeting plan (STP) on HPI and HLC. Methods: The social accounting matrix was used to study the direct and indirect effects of STP. We chose 11 health related goods and services including insurance, compulsory social security services, hospital services, medical and dental services, other human health services, veterinary services, social services, environmental health services, laundry& cleaning and dyeing services, cosmetic and physical health services, and pharmaceutical products in the social accounting matrix to examine the health price index. Data were analyzed by the I-O&SAM software. Results: Due to the subsidy release on energy, water, and bread prices, we found that (i) health related goods and services groups' price index rose between 33.43% and 77.3%, (ii) the living cost index of urban households increased between 48.75% and 58.21%, and (iii) the living cost index of rural households grew between 53.51% and 68.23%. The results demonstrated that the elimination of subsidy would have negative effects on health subdivision and households' costs such that subsidy elimination increased the health prices index and the household living costs, especially among low-income families. The STP had considerable effects on health subdivision price index. Conclusion: The elimination or reduction of energy carriers and basic commodities subsidies have changed health price and households living cost index. Therefore, the policymakers should consider controlling the price of health sectors, price fluctuations and shocks.

  17. Location-coding account versus affordance-activation account in handle-to-hand correspondence effects: Evidence of Simon-like effects based on the coding of action direction.

    Science.gov (United States)

    Pellicano, Antonello; Koch, Iring; Binkofski, Ferdinand

    2017-09-01

    An increasing number of studies have shown a close link between perception and action, which is supposed to be responsible for the automatic activation of actions compatible with objects' properties, such as the orientation of their graspable parts. It has been observed that left and right hand responses to objects (e.g., cups) are faster and more accurate if the handle orientation corresponds to the response location than when it does not. Two alternative explanations have been proposed for this handle-to-hand correspondence effect : location coding and affordance activation. The aim of the present study was to provide disambiguating evidence on the origin of this effect by employing object sets for which the visually salient portion was separated from, and opposite to the graspable 1, and vice versa. Seven experiments were conducted employing both single objects and object pairs as visual stimuli to enhance the contextual information about objects' graspability and usability. Notwithstanding these manipulations intended to favor affordance activation, results fully supported the location-coding account displaying significant Simon-like effects that involved the orientation of the visually salient portion of the object stimulus and the location of the response. Crucially, we provided evidence of Simon-like effects based on higher-level cognitive, iconic representations of action directions rather than based on lower-level spatial coding of the pure position of protruding portions of the visual stimuli. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  18. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  19. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  20. Selected Enzyme Inhibitory Effects of Euphorbia characias Extracts

    Directory of Open Access Journals (Sweden)

    Antonella Fais

    2018-01-01

    Full Text Available Extracts of aerial part of Euphorbia characias were examined to check potential inhibitors for three selected enzymes involved in several metabolic disorders. Water and ethanol extracts from leaves and flowers showed in vitro inhibitory activity toward α-amylase, α-glucosidase, and xanthine oxidase. IC50 values were calculated for all the extracts and the ethanolic extracts were found to exert the best effect. In particular, for the α-glucosidase activity, the extracts resulted to be 100-fold more active than the standard inhibitor. The inhibition mode was investigated by Lineweaver-Burk plot analysis. E. characias extracts display different inhibition behaviors toward the three enzymes acting as uncompetitive, noncompetitive, and mixed-type inhibitors. Moreover, ethanolic extracts of E. characias showed no cytotoxic activity and exhibited antioxidant capacity in a cellular model. The LC-DAD metabolic profile was also performed and it showed that leaves and flowers extracts contain high levels of quercetin derivatives. The results suggest that E. characias could be a promising source of natural inhibitors of the enzymes involved in carbohydrate uptake disorders and oxidative stress.

  1. Selective effects of weight and inertia on maximum lifting.

    Science.gov (United States)

    Leontijevic, B; Pazin, N; Kukolj, M; Ugarkovic, D; Jaric, S

    2013-03-01

    A novel loading method (loading ranged from 20% to 80% of 1RM) was applied to explore the selective effects of externally added simulated weight (exerted by stretched rubber bands pulling downward), weight+inertia (external weights added), and inertia (covariation of the weights and the rubber bands pulling upward) on maximum bench press throws. 14 skilled participants revealed a load associated decrease in peak velocity that was the least associated with an increase in weight (42%) and the most associated with weight+inertia (66%). However, the peak lifting force increased markedly with an increase in both weight (151%) and weight+inertia (160%), but not with inertia (13%). As a consequence, the peak power output increased most with weight (59%), weight+inertia revealed a maximum at intermediate loads (23%), while inertia was associated with a gradual decrease in the peak power output (42%). The obtained findings could be of importance for our understanding of mechanical properties of human muscular system when acting against different types of external resistance. Regarding the possible application in standard athletic training and rehabilitation procedures, the results speak in favor of applying extended elastic bands which provide higher movement velocity and muscle power output than the usually applied weights. © Georg Thieme Verlag KG Stuttgart · New York.

  2. Relative age effect and selection of young basketball players

    Directory of Open Access Journals (Sweden)

    Vučković Igor

    2013-01-01

    Full Text Available Purpose of the present study was to examine whether influence of relative age effect (RAE exists or not in the selected 13 year old basketball players. Subjects were 20 basketball players (HT=177.35cm±6.73, BW=61.42kg±8.98, average age 13 years and 7 months ±.28, average experience in basketball training 4 years and 6 months ±1.15. Sample was divided in two groups: 11 players born in first half of the year and 9 players born in the second half of the year. One-way ANOVA was used in order to analyze the differences between the two groups of players in set of anthropometric variables (body height, arm span, standing reach height, body weight and percentage of body fat, motor variables (velocity of neuromuscular reaction time, vertical jump, 5 meters sprint, 10 meters sprint, 20 meters sprint, T-test, Zig-zag test, ball throw from sitting position, Sit-ups for 30 seconds and standing forward bend and one functional variable (20-M shuttle run test. Subjects do not differ in applied set of parameters, except in on variable (sit-ups for 30 seconds, p=.040. It was concluded that RAE does not exist in this sample of examinees.

  3. Dissociating action-effect activation and effect-based response selection.

    Science.gov (United States)

    Schwarz, Katharina A; Pfister, Roland; Wirth, Robert; Kunde, Wilfried

    2018-05-25

    Anticipated action effects have been shown to govern action selection and initiation, as described in ideomotor theory, and they have also been demonstrated to determine crosstalk between different tasks in multitasking studies. Such effect-based crosstalk was observed not only in a forward manner (with a first task influencing performance in a following second task) but also in a backward manner (the second task influencing the preceding first task), suggesting that action effect codes can become activated prior to a capacity-limited processing stage often denoted as response selection. The process of effect-based response production, by contrast, has been proposed to be capacity-limited. These observations jointly suggest that effect code activation can occur independently of effect-based response production, though this theoretical implication has not been tested directly at present. We tested this hypothesis by employing a dual-task set-up in which we manipulated the ease of effect-based response production (via response-effect compatibility) in an experimental design that allows for observing forward and backward crosstalk. We observed robust crosstalk effects and response-effect compatibility effects alike, but no interaction between both effects. These results indicate that effect activation can occur in parallel for several tasks, independently of effect-based response production, which is confined to one task at a time. Copyright © 2018 Elsevier B.V. All rights reserved.

  4. Beyond time and space: The effect of a lateralized sustained attention task and brain stimulation on spatial and selective attention.

    Science.gov (United States)

    Shalev, Nir; De Wandel, Linde; Dockree, Paul; Demeyere, Nele; Chechlacz, Magdalena

    2017-10-03

    The Theory of Visual Attention (TVA) provides a mathematical formalisation of the "biased competition" account of visual attention. Applying this model to individual performance in a free recall task allows the estimation of 5 independent attentional parameters: visual short-term memory (VSTM) capacity, speed of information processing, perceptual threshold of visual detection; attentional weights representing spatial distribution of attention (spatial bias), and the top-down selectivity index. While the TVA focuses on selection in space, complementary accounts of attention describe how attention is maintained over time, and how temporal processes interact with selection. A growing body of evidence indicates that different facets of attention interact and share common neural substrates. The aim of the current study was to modulate a spatial attentional bias via transfer effects, based on a mechanistic understanding of the interplay between spatial, selective and temporal aspects of attention. Specifically, we examined here: (i) whether a single administration of a lateralized sustained attention task could prime spatial orienting and lead to transferable changes in attentional weights (assigned to the left vs right hemi-field) and/or other attentional parameters assessed within the framework of TVA (Experiment 1); (ii) whether the effects of such spatial-priming on TVA parameters could be further enhanced by bi-parietal high frequency transcranial random noise stimulation (tRNS) (Experiment 2). Our results demonstrate that spatial attentional bias, as assessed within the TVA framework, was primed by sustaining attention towards the right hemi-field, but this spatial-priming effect did not occur when sustaining attention towards the left. Furthermore, we show that bi-parietal high-frequency tRNS combined with the rightward spatial-priming resulted in an increased attentional selectivity. To conclude, we present a novel, theory-driven method for attentional modulation

  5. Effects of primary selective laser trabeculoplasty on anterior segment parameters

    Directory of Open Access Journals (Sweden)

    Suzan Guven Yilmaz

    2015-10-01

    Full Text Available AIM:To investigate the effects of selective laser trabeculoplasty (SLT on the main numerical parameters of anterior segment with Pentacam rotating Scheimpflug camera in patients with ocular hypertension (OHT and primary open angle glaucoma (POAG.METHODS: Pentacam measurements of 45 eyes of 25 (15 females and 10 males patients (12 with OHT, 13 with POAG before and after SLT were obtained. Measurements were taken before and 1 and 3mo after SLT. Pentacam parameters were compared between OHT and POAG patients, and age groups (60y and older, and younger than 60y.RESULTS: The mean age of the patients was 57.8±13.9 (range 20-77y. Twelve patients (48% were younger than 60y, while 13 patients (52% were 60y and older. Measurements of pre-SLT and post-SLT 1mo were significantly different for the parameters of central corneal thickness (CCT and anterior chamber volume (ACV (P<0.05. These parameters returned back to pre-SLT values at post-SLT 3mo. Decrease of ACV at post-SLT 1mo was significantly higher in younger than 60y group than 60y and older group. There was no statistically significant difference in Pentacam parameters between OHT and POAG patients at pre- and post-treatment measurements (P>0.05.CONCLUSION:SLT leads to significant increase in CCT and decrease in ACV at the 1st month of the procedure. Effects of SLT on these anterior segment parameters, especially for CCT that interferes IOP measurement, should be considered to ensure accurate clinical interpretation.

  6. Selective effect of physical fatigue on motor imagery accuracy.

    Directory of Open Access Journals (Sweden)

    Franck Di Rienzo

    Full Text Available While the use of motor imagery (the mental representation of an action without overt execution during actual training sessions is usually recommended, experimental studies examining the effect of physical fatigue on subsequent motor imagery performance are sparse and yielded divergent findings. Here, we investigated whether physical fatigue occurring during an intense sport training session affected motor imagery ability. Twelve swimmers (nine males, mean age 15.5 years conducted a 45 min physically-fatiguing protocol where they swam from 70% to 100% of their maximal aerobic speed. We tested motor imagery ability immediately before and after fatigue state. Participants randomly imagined performing a swim turn using internal and external visual imagery. Self-reports ratings, imagery times and electrodermal responses, an index of alertness from the autonomic nervous system, were the dependent variables. Self-reports ratings indicated that participants did not encounter difficulty when performing motor imagery after fatigue. However, motor imagery times were significantly shortened during posttest compared to both pretest and actual turn times, thus indicating reduced timing accuracy. Looking at the selective effect of physical fatigue on external visual imagery did not reveal any difference before and after fatigue, whereas significantly shorter imagined times and electrodermal responses (respectively 15% and 48% decrease, p<0.001 were observed during the posttest for internal visual imagery. A significant correlation (r=0.64; p<0.05 was observed between motor imagery vividness (estimated through imagery questionnaire and autonomic responses during motor imagery after fatigue. These data support that unlike local muscle fatigue, physical fatigue occurring during intense sport training sessions is likely to affect motor imagery accuracy. These results might be explained by the updating of the internal representation of the motor sequence, due to

  7. Study of wind-induced vibrations in tall buildings with tuned mass dampers taking into account vortices effects

    Science.gov (United States)

    Momtaz, Ali Ajilian; Abdollahian, Mohamadreza Akhavan; Farshidianfar, Anooshiravan

    2017-12-01

    In recent years, construction of tall buildings has been of great interest. Use of lightweight materials in such structures reduces stiffness and damping, making the building more influenced by wind loads. Moreover, tall buildings of more than 30 to 40 stories, depending on the geographical location, the wind effects are more influential than earthquakes. In addition, the complexity of the effects of wind flow on the structure due to the interaction of the fluid flow and solid body results in serious damages to the structure by eliminating them. Considering the importance of the issue, the present study investigates the phenomenon of wind-induced vibration on high-rise buildings, taking into account the effects of vortices created by the fluid flow and the control of this phenomenon. To this end, the governing equations of the structure, the fluid flow and the tuned mass damper (TMD) are first introduced, and their coefficient values are extracted according to the characteristics of ACT skyscraper in Japan. Then, these three coupled equations are solved using a program coded in MATLAB. After validation of the results, the effects of wind loads are analyzed and considered with regard to the effects of vortices and the use of TMD, and are compared with the results of the state where no vortices are considered. Generally, the results of this study point out the significance of vibrations caused by vortices in construction of engineering structures as well as the appropriate performance of a TMD in reducing oscillations in tall buildings.

  8. Temperature-related mortality estimates after accounting for the cumulative effects of air pollution in an urban area.

    Science.gov (United States)

    Stanišić Stojić, Svetlana; Stanišić, Nemanja; Stojić, Andreja

    2016-07-11

    To propose a new method for including the cumulative mid-term effects of air pollution in the traditional Poisson regression model and compare the temperature-related mortality risk estimates, before and after including air pollution data. The analysis comprised a total of 56,920 residents aged 65 years or older who died from circulatory and respiratory diseases in Belgrade, Serbia, and daily mean PM10, NO2, SO2 and soot concentrations obtained for the period 2009-2014. After accounting for the cumulative effects of air pollutants, the risk associated with cold temperatures was significantly lower and the overall temperature-attributable risk decreased from 8.80 to 3.00 %. Furthermore, the optimum range of temperature, within which no excess temperature-related mortality is expected to occur, was very broad, between -5 and 21 °C, which differs from the previous findings that most of the attributable deaths were associated with mild temperatures. These results suggest that, in polluted areas of developing countries, most of the mortality risk, previously attributed to cold temperatures, can be explained by the mid-term effects of air pollution. The results also showed that the estimated relative importance of PM10 was the smallest of four examined pollutant species, and thus, including PM10 data only is clearly not the most effective way to control for the effects of air pollution.

  9. Effect of selection for lean growth on gonadal development of ...

    African Journals Online (AJOL)

    A primary objective of commercial pig production is lean meat yield in order to satisfy consumer needs. The majority of the commercial pig breeds in South Africa have been selected for high lean growth potential and reduced backfat thickness. There are indications that selection for high lean meat yield may affect the ...

  10. The Effect of Speed Alterations on Tempo Note Selection.

    Science.gov (United States)

    Madsen, Clifford K.; And Others

    1986-01-01

    Investigated the tempo note preferences of 100 randomly selected college-level musicians using familiar orchestral music as stimuli. Subjects heard selections at increased, decreased, and unaltered tempi. Results showed musicians were not accurate in estimating original tempo and showed consistent preference for faster than actual tempo.…

  11. Response to selection in finite locus models with nonadditive effects

    NARCIS (Netherlands)

    Esfandyari, Hadi; Henryon, Mark; Berg, Peer; Thomasen, Jørn Rind; Bijma, Piter; Sørensen, Anders Christian

    2017-01-01

    Under the finite-locus model in the absence of mutation, the additive genetic variation is expected to decrease when directional selection is acting on a population, according to quantitative-genetic theory. However, some theoretical studies of selection suggest that the level of additive

  12. The Effects of the 150-Credit-Hour Requirement for the Certified Public Accountant (CPA) Exam On the Career Intentions of Women and Minorities

    Science.gov (United States)

    Bierstaker, James Lloyd; Howe, Martha A.; Seol, Inshik

    2005-01-01

    In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results…

  13. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  14. Analytical modeling of demagnetizing effect in magnetoelectric ferrite/PZT/ferrite trilayers taking into account a mechanical coupling

    Science.gov (United States)

    Loyau, V.; Aubert, A.; LoBue, M.; Mazaleyrat, F.

    2017-03-01

    In this paper, we investigate the demagnetizing effect in ferrite/PZT/ferrite magnetoelectric (ME) trilayer composites consisting of commercial PZT discs bonded by epoxy layers to Ni-Co-Zn ferrite discs made by a reactive Spark Plasma Sintering (SPS) technique. ME voltage coefficients (transversal mode) were measured on ferrite/PZT/ferrite trilayer ME samples with different thicknesses or phase volume ratio in order to highlight the influence of the magnetic field penetration governed by these geometrical parameters. Experimental ME coefficients and voltages were compared to analytical calculations using a quasi-static model. Theoretical demagnetizing factors of two magnetic discs that interact together in parallel magnetic structures were derived from an analytical calculation based on a superposition method. These factors were introduced in ME voltage calculations which take account of the demagnetizing effect. To fit the experimental results, a mechanical coupling factor was also introduced in the theoretical formula. This reflects the differential strain that exists in the ferrite and PZT layers due to shear effects near the edge of the ME samples and within the bonding epoxy layers. From this study, an optimization in magnitude of the ME voltage is obtained. Lastly, an analytical calculation of demagnetizing effect was conducted for layered ME composites containing higher numbers of alternated layers (n ≥ 5). The advantage of such a structure is then discussed.

  15. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  16. Analysis of the Expediency of Switching to Accounting Outsourcing

    Directory of Open Access Journals (Sweden)

    Liakhovych Halyna І.

    2017-12-01

    Full Text Available The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial for various groups of enterprises (micro-enterprises, small and medium-sized, large ones is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

  17. Enhancing the Safe and Effective Management of Chronic Pain in Accountable Care Organization Primary Care Practices in Kentucky.

    Science.gov (United States)

    Wubu, Selam; Hall, Laura Lee; Straub, Paula; Bair, Matthew J; Marsteller, Jill A; Hsu, Yea-Jen; Schneider, Doron; Hood, Gregory A

    Chronic pain is a prevalent chronic condition with significant burden and economic impact in the United States. Chronic pain is particularly abundant in primary care, with an estimated 52% of chronic pain patients obtaining care from primary care physicians (PCPs). However, PCPs often lack adequate training and have limited time and resources to effectively manage chronic pain. Chronic pain management is complex in nature because of high co-occurrence of psychiatric disorders and other medical comorbidities in patients. This article describes a quality improvement initiative conducted by the American College of Physicians (ACP), in collaboration with the Kentucky ACP Chapter, and the Center for Health Services and Outcomes Research at the Johns Hopkins Bloomberg School of Public Health, to enhance chronic pain management in 8 primary care practices participating in Accountable Care Organizations in Kentucky, with a goal of enhancing the screening, diagnosis, and treatment of patients with chronic pain.

  18. First-principles supercell calculations of small polarons with proper account for long-range polarization effects

    Science.gov (United States)

    Kokott, Sebastian; Levchenko, Sergey V.; Rinke, Patrick; Scheffler, Matthias

    2018-03-01

    We present a density functional theory (DFT) based supercell approach for modeling small polarons with proper account for the long-range elastic response of the material. Our analysis of the supercell dependence of the polaron properties (e.g., atomic structure, binding energy, and the polaron level) reveals long-range electrostatic effects and the electron–phonon (el–ph) interaction as the two main contributors. We develop a correction scheme for DFT polaron calculations that significantly reduces the dependence of polaron properties on the DFT exchange-correlation functional and the size of the supercell in the limit of strong el–ph coupling. Using our correction approach, we present accurate all-electron full-potential DFT results for small polarons in rocksalt MgO and rutile TiO2.

  19. A vine copula mixed effect model for trivariate meta-analysis of diagnostic test accuracy studies accounting for disease prevalence.

    Science.gov (United States)

    Nikoloulopoulos, Aristidis K

    2017-10-01

    A bivariate copula mixed model has been recently proposed to synthesize diagnostic test accuracy studies and it has been shown that it is superior to the standard generalized linear mixed model in this context. Here, we call trivariate vine copulas to extend the bivariate meta-analysis of diagnostic test accuracy studies by accounting for disease prevalence. Our vine copula mixed model includes the trivariate generalized linear mixed model as a special case and can also operate on the original scale of sensitivity, specificity, and disease prevalence. Our general methodology is illustrated by re-analyzing the data of two published meta-analyses. Our study suggests that there can be an improvement on trivariate generalized linear mixed model in fit to data and makes the argument for moving to vine copula random effects models especially because of their richness, including reflection asymmetric tail dependence, and computational feasibility despite their three dimensionality.

  20. Stability and dynamical features of solitary wave solutions for a hydrodynamic-type system taking into account nonlocal effects

    Science.gov (United States)

    Vladimirov, Vsevolod A.; Maçzka, Czesław; Sergyeyev, Artur; Skurativskyi, Sergiy

    2014-06-01

    We consider a hydrodynamic-type system of balance equations for mass and momentum closed by the dynamical equation of state taking into account the effects of spatial nonlocality. We study higher symmetry admitted by this system and establish its non-integrability for the generic values of parameters. A system of ODEs obtained from the system under study through the group theory reduction is investigated. The reduced system is shown to possess a family of the homoclinic solutions describing solitary waves of compression and rarefaction. The waves of compression are shown to be unstable. On the contrary, the waves of rarefaction are likely to be stable. Numerical simulations reveal some peculiarities of solitary waves of rarefaction, and, in particular, the recovery of their shape after the collisions.