WorldWideScience

Sample records for states general accounting

  1. 22 CFR 23.5 - Claims for settlement by Department of State or General Accounting Office.

    Science.gov (United States)

    2010-04-01

    ... General Accounting Office. 23.5 Section 23.5 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.5 Claims for settlement by Department of State or General Accounting Office. Claims for settlement by the Department of State or by the General Accounting Office shall be submitted...

  2. ANALYSIS OF THE CONCEPT OF THE PRINCIPLES GENERALLY ACCEPTED ACCOUNTING OF UNITED STATES OF AMERICA (FASB RULES)

    OpenAIRE

    Vílchez Olivares, Percy Antonio

    2014-01-01

    The Framework for the preparation and presentation of financial statements is a statement that directs and informs the accounting principles generally accepted in the United States (U.S. GAAP), which in turn is valid in our country, on the application to determine the accounting principles generally accepted in Peru, in its supplementary nature as established by Resolution No. 013-98 Accounting Standards Council, an organ of the Public Accounts of the Nation. The Framework is the backbone of ...

  3. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  4. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  5. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  6. Generalized hypergeometric coherent states

    International Nuclear Information System (INIS)

    Appl, Thomas; Schiller, Diethard H

    2004-01-01

    We introduce a large class of holomorphic quantum states by choosing their normalization functions to be given by generalized hypergeometric functions. We call them generalized hypergeometric states in general, and generalized hypergeometric coherent states in particular, if they allow a resolution of unity. Depending on the domain of convergence of the generalized hypergeometric functions, we distinguish generalized hypergeometric states on the plane, the open unit disc and the unit circle. All states are eigenstates of suitably defined lowering operators. We then study their photon number statistics and phase properties as revealed by the Husimi and Pegg-Barnett phase distributions. On the basis of the generalized hypergeometric coherent states we introduce new analytic representations of arbitrary quantum states in Bargmann and Hardy spaces as well as generalized hypergeometric Husimi distributions and corresponding phase distributions

  7. Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

  8. Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

  9. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...

  10. Review of general tritium accountancy techniques

    International Nuclear Information System (INIS)

    Vassallo, G.; Engelmann, U.

    1995-01-01

    The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

  11. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  12. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  13. Food Assistance: Efforts To Control Fraud and Abuse in the Child and Adult Care Food Program Should Be Strengthened. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    Robertson, Robert E.

    The Child and Adult Care Food Program provides over $1.5 billion in benefits annually to children and adults in day care. In order to address the longstanding problems of fraud and abuse present in the program, state agencies have been charged with the responsibility for implementing Food and Nutrition Service's (FNS) regulations to prevent and…

  14. An Integrated Account of Generalization across Objects and Features

    Science.gov (United States)

    Kemp, Charles; Shafto, Patrick; Tenenbaum, Joshua B.

    2012-01-01

    Humans routinely make inductive generalizations about unobserved features of objects. Previous accounts of inductive reasoning often focus on inferences about a single object or feature: accounts of causal reasoning often focus on a single object with one or more unobserved features, and accounts of property induction often focus on a single…

  15. The Application of the New General Business Accounting Plan

    Directory of Open Access Journals (Sweden)

    Augusto Lam Wong

    2010-06-01

    Full Text Available Accounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF, which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE, the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE in relation to the General Accounting Plan.

  16. A general approach to welfare measurement through national income accounting

    OpenAIRE

    Asheim, Geir B.; Buchholz, Wolfgang

    2002-01-01

    We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

  17. 34 CFR 200.12 - Single State accountability system.

    Science.gov (United States)

    2010-07-01

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

  18. 47 CFR 32.13 - Accounts-general.

    Science.gov (United States)

    2010-10-01

    ... herein. However, reporting companies may use different numbers for internal purposes when separate... reports to any state commission, the company shall incorporate the following controls into their... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

  19. On Scott-Phillips' General Account of Communication.

    Science.gov (United States)

    Planer, Ronald J

    2017-12-01

    The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.

  20. 26 CFR 1.168(i)-1 - General asset accounts.

    Science.gov (United States)

    2010-04-01

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

  1. 31 CFR 208.6 - General account requirements.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  2. Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

    OpenAIRE

    Kodrat, David Sukardi

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  3. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    OpenAIRE

    David Sukardi Kodrat

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

  4. State Technical Committee for Accounting. Official Report.

    Science.gov (United States)

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  5. Grid accounting service: state and future development

    International Nuclear Information System (INIS)

    Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  6. Grid accounting service: state and future development

    Science.gov (United States)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  7. Generalized synchronization between chimera states

    Science.gov (United States)

    Andrzejak, Ralph G.; Ruzzene, Giulia; Malvestio, Irene

    2017-05-01

    Networks of coupled oscillators in chimera states are characterized by an intriguing interplay of synchronous and asynchronous motion. While chimera states were initially discovered in mathematical model systems, there is growing experimental and conceptual evidence that they manifest themselves also in natural and man-made networks. In real-world systems, however, synchronization and desynchronization are not only important within individual networks but also across different interacting networks. It is therefore essential to investigate if chimera states can be synchronized across networks. To address this open problem, we use the classical setting of ring networks of non-locally coupled identical phase oscillators. We apply diffusive drive-response couplings between pairs of such networks that individually show chimera states when there is no coupling between them. The drive and response networks are either identical or they differ by a variable mismatch in their phase lag parameters. In both cases, already for weak couplings, the coherent domain of the response network aligns its position to the one of the driver networks. For identical networks, a sufficiently strong coupling leads to identical synchronization between the drive and response. For non-identical networks, we use the auxiliary system approach to demonstrate that generalized synchronization is established instead. In this case, the response network continues to show a chimera dynamics which however remains distinct from the one of the driver. Hence, segregated synchronized and desynchronized domains in individual networks congregate in generalized synchronization across networks.

  8. Geometry of generalized coherent states

    International Nuclear Information System (INIS)

    Bacry, H.; Centre National de la Recherche Scientifique, 13 - Marseille; Grossmann, A.; Zak, J.

    1975-09-01

    Various attempts have been made to generalize the concept of coherent states (c.s.). One of them, due to Perelomov, seems to be very promising but no restrictive enough. The Perelomov c.s. are briefly reviewed. One shows how his definition gives rise to Radcliffe's c.s. Relationship between the usual and Radcliffe's c.s. can be investigated either from group contraction point of view (Arecchi et al.) or from a physical point of view (with the aid of the Poincare sphere of elliptic polarizations of electromagnetic plane waves). The question of finding complete subsets of c.s. is revisited and an attempt is made to restrict the Perelomov definition [fr

  9. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2006-01-01

    Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

  10. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  11. 20 CFR 404.1694 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  12. 20 CFR 416.1094 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

  13. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  14. Concurrence classes for general pure multipartite states

    International Nuclear Information System (INIS)

    Heydari, Hoshang

    2005-01-01

    We propose concurrence classes for general pure multipartite states based on an orthogonal complement of a positive operator-valued measure on quantum phase. In particular, we construct W m class, GHZ m , and GHZ m-1 class concurrences for general pure m-partite states. We give explicit expressions for W 3 and GHZ 3 class concurrences for general pure three-partite states and for W 4 , GHZ 4 and GHZ 3 class concurrences for general pure four-partite states

  15. Financial Accounting for Local and State School Systems, 1990.

    Science.gov (United States)

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  16. Accounting Manual for Educational Service Districts in the State of Washington

    Science.gov (United States)

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  17. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    Science.gov (United States)

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  18. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1981 together with the Comptroller and Auditor General's report on the accounts submitted to the Secretary of State for Energy in accordance with the Atomic Energy Authority Act 1954

    International Nuclear Information System (INIS)

    1981-01-01

    The report falls under the headings: general (nuclear power development; safety and the environment; fusion; underlying research; Select Committee on Energy; work outside the nuclear power programme; members, organisation and staff; energy conservation; information services; finance); technical (advanced gas-cooled reactor; water-cooled reactors; fast reactor; safety and the environment; nuclear contract work; nuclear fusion; underlying research; work outside the nuclear power programme); appendices (Authority senior staff; functions of Authority establishments; Authority reactors and major facilities); accounts. (U.K.)

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

    Science.gov (United States)

    Stiverson, Clare L.

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

  20. 26 CFR 1.446-1 - General rule for methods of accounting.

    Science.gov (United States)

    2010-04-01

    .... Although a method of accounting may exist under this definition without the necessity of a pattern of... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for methods of accounting. 1.446-1... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-1 General rule for methods of accounting...

  1. Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Milana Otrusinová

    2013-01-01

    Full Text Available This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

  2. ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Pwee Leng

    2002-01-01

    Full Text Available Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. Actually, there are several methods on accounting for the effect of changing prices, such as constant accounting, current value accounting, and general price level accounting. General price level accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In practice, the controversy concerning the relevance of general price level accounting has been continuing. Pros and cons general price level accounting will be presented on this paper. Also the result of two researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. Abstract in Bahasa Indonesia : Secara umum, dalam akuntansi konvensional, laporan keuangan disajikan berdasarkan nilai historis yang mengasumsikan bahwa harga-harga (unit moneter adalah stabil. Akuntansi konvensional tidak mengakui adanya perubahan tingkat harga umum maupun perubahan tingkat harga khusus. Sebagai konsekuensinya, jika terjadi perubahan daya beli seperti pada periode inflasi, maka laporan keuangan historis secara ekonomis tidaklah relevan. Pada periode ini pendapatan umumnya dinilai lebih tinggi sedangkan aktiva tetap dinilai lebih rendah. Sebenarnya, terdapat beberapa metode akuntansi mengenai pengaruh perubahan harga

  3. An Emotional Response To The State of Accounting Education::Developing Accounting Students’ Emotional Intelligence

    OpenAIRE

    McPhail, Ken

    2004-01-01

    This paper attempts to do three things. Firstly, in the light of growing concern over the expanding managerialism and rationalism within society in general and accounting education in particular, the paper presents a theoretical reappraisal of the extent to which conventional perspectives on rationalism and managerialism might be misconstrued. In particular, the paper address a question that relates to the role of emotion within business decision making: ‘while we might feel uneasy about basi...

  4. A generalized Dirichlet distribution accounting for singularities of the variables

    DEFF Research Database (Denmark)

    Lewy, Peter

    1996-01-01

    compared to the empirical moments. In general the estimates based on maximum likelihood are superior to the empirical moments in the small sample case. However, the main advantage of ML is not in computing the mean value, but rather in estimating the precision of the variables. In cases with many zero...

  5. Redesigning School Accountability and Support: Progress in Pioneering States

    Science.gov (United States)

    Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

    2016-01-01

    How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

  6. Accounting for household heterogeneity in general equilibrium economic growth models

    International Nuclear Information System (INIS)

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

    2012-01-01

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

  7. Quantifying tripartite entanglement for three-qubit generalized Werner states

    Energy Technology Data Exchange (ETDEWEB)

    Siewert, Jens [Departamento de Quimica Fisica, Universidad del Pais Vasco, 48080 Bilbao (Spain); Ikerbasque, Basque Foundation for Science, 48011 Bilbao (Spain); Eltschka, Christopher [Institut fuer Theoretische Physik, Universitaet Regensburg, D-93040 Regensburg (Germany)

    2012-07-01

    The adequate quantification of entanglement in multipartite mixed states is still a theoretically unsolved problem, even in the case of three qubits. In order to investigate the robustness of entanglement against noise one often employs the so-called generalized Werner states, i.e., pure maximally entangled states mixed with the completely unpolarized state. Even for those states there are no quantitative results available. In this contribution, we present the solution of the problem for three-qubit generalized Werner states (as well as for the whole family of full-rank mixed states which obey the Greenberger-Horne-Zeilinger symmetry) by providing an exact quantitative account of the tripartite entanglement contained in those states.

  8. Generalized seniority states with definite isospin

    International Nuclear Information System (INIS)

    Talmi, Igal.

    2001-01-01

    Generalized seniority gives good description of the lowest states of semimagic nuclei. Recently, a very large fraction of eigenstates obtained with random two-nucleon matrix elements were shown to have the structure prescribed by generalized seniority, also for lower values of isospin. To study such states, this concept is generalized to states of nuclei with valence protons and neutrons in the same major shell. States of generalized seniority are defined and constructed. Conditions are derived on charge-independent shell-model Hamiltonians which have such states as eigenstates. From these conditions follow directly the corresponding eigenvalues. Even without an underlying group structure, these eigenvalues have the same form as in the case of protons and neutrons in the same j-orbit

  9. States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

    Science.gov (United States)

    Wixom, Micah Ann

    2014-01-01

    Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

  10. Optimal state estimation theory applied to safeguards accounting

    International Nuclear Information System (INIS)

    Pike, D.H.; Morrison, G.W.

    1977-01-01

    This paper presents a unified theory for the application of modern state estimation techniques to nuclear material accountability. First a summary of the current MUF/LEMUF approach is detailed. It is shown that when inventory measurement error is large in comparison to transfer measurement error, improved estimates of the losses can be achieved using the cumulative summation technique. However, the optimal estimator is shown to be the Kalman filter. An enhancement of the retrospective estimation of losses can be achieved using linear smoothing. State space models are developed for a mixed oxide fuel fabrication facility and examples are presented

  11. Nuclear material control and accounting safeguards in the United States

    International Nuclear Information System (INIS)

    Woltermann, H.A.; Rudy, C.R.; Rakel, D.A.; DeVer, E.A.

    1982-01-01

    Material control and accounting (MC and A) of special nuclear material (SNM) must supplement physical security to protect SNM from unlawful use such as terrorist activities. This article reviews MC and A safeguards of SNM in the United States. The following topics are covered: a brief perspective and history of MC and A safeguards, current MC and A practices, measurement methods for SNM, historical MC and A performance, a description of near-real-time MC and A systems, and conclusions on the status of MC and A in the United States

  12. Analytic coherent states for generalized potentials

    International Nuclear Information System (INIS)

    Nieto, M.M.; Simmons, L.M. Jr.

    1978-01-01

    A prescription is given for finding coherent states in generalized potentials. By coherent states is meant states which in time follow the motion that a classical particle would. This prescription is based upon finding those natural classical variables which vary as the sine and the cosine of the classical ω/sub c/t. As an example, the symmetric Rosen--Morse potential is discussed in detail

  13. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Table of contents for the general asset account... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section...) Irrevocable election. (2) Time for making election. (3) Manner of making election. (l) Effective date. (1) In...

  14. Counter-Terrorism, Technology and Transparency: Reconsidering State Accountability

    Directory of Open Access Journals (Sweden)

    Quirine Eijkman

    2012-02-01

    Full Text Available In this Discussion Paper, Dr. Quirine Eijkman discusses the use of surveillance, storage of personal information, biometrics, satellite technology and other forms of ICT technology used in the fight against terrorism. Although technology is a powerful tool to fight terrorism, it is also a means for increasing social control by the state. Henceforth, there is a risk that panoptic surveillance – where the few view the many – could develop. Therefore accountability in relation to use of technological counter-terrorism measures such as smart surveillance cameras, biometric devices or the tracking of personal data is discussed in this article. The extra powers that both public authorities and private companies gain through new (surveillance technologies should be counterbalanced. In this context the role of the state, because of its monopoly to use force and its duty to protect the rule of law, is crucial. By reconsidering how to enforce accountability by the state, the effects of technological counter-terrorism measures could be checked and balanced.

  15. Taxation of United States general aviation

    Science.gov (United States)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  16. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    OpenAIRE

    Mamić-Sačer, Ivana

    2015-01-01

    One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

  17. Generalized Choi states and 2-distillability of quantum states

    Science.gov (United States)

    Chen, Lin; Tang, Wai-Shing; Yang, Yu

    2018-05-01

    We investigate the distillability of bipartite quantum states in terms of positive and completely positive maps. We construct the so-called generalized Choi states and show that it is distillable when it has negative partial transpose. We convert the distillability problem of 2-copy n× n Werner states into the determination of the positivity of an Hermitian matrix. We obtain several sufficient conditions by which the positivity holds. Further, we investigate the case n=3 by the classification of 2× 3× 3 pure states.

  18. Analysis of General Accounting Office Bid Protest Decisions on A-76 Studies

    National Research Council Canada - National Science Library

    Russial, Paul

    2003-01-01

    .... Historically, industry has successfully protested a high percentage of A-76 procurements. This thesis examines General Accounting Office A-76 bid protest decisions issued between 5 February 1996 and 23 December 2002...

  19. FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

    National Research Council Canada - National Science Library

    2002-01-01

    .... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

  20. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... principles. Each institution shall: (a) Prepare and maintain, on an accrual basis, accurate and complete... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles...

  1. Embassy bank accounts and State immunity from execution : Doing justice to the financial interests of creditors

    NARCIS (Netherlands)

    Ryngaert, C.M.J.

    Embassy bank accounts are among the properties of statesmost widely presentin foreign states. Accordingly, they constitute an ideal target for attachment by creditors. International instruments have largely upheld state immunity from execution regarding bank accounts, however. Likewise, state

  2. On the dynamics of generalized coherent states

    International Nuclear Information System (INIS)

    Nikolov, B.A.; Trifonov, D.A.

    1981-01-01

    The exact and stable evolutions of generalized coherent states (GCS) for quantum system are considered by making use of the time- dependent integrals of motion method and of the Klauder approach to the relationship between quantum and classical mechanics. It is shown that one can construct for any quantum system overcomplete family of states, related to the unitary representations of the Lie group G by means of integral of motion generators, and the possibility of using this group as a dynamic symmetry group is pointed out. The relation of the GCS with quantum measurement theory is also established [ru

  3. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    Science.gov (United States)

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  4. 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…

  5. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    Science.gov (United States)

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  6. 18 CFR 367.9200 - Account 920, Administrative and general salaries.

    Science.gov (United States)

    2010-04-01

    ..., Administrative and general salaries. 367.9200 Section 367.9200 Conservation of Power and Water Resources FEDERAL... and general salaries. (a) This account must include salaries, wages, bonuses and other consideration... detailed records subdividing salaries and wages by departments or other functional organization units. ...

  7. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  8. Historical Cost Dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan

    OpenAIRE

    -, Meythi; Teresa, Sheffie

    2012-01-01

    In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understa...

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

    OpenAIRE

    Rossouw, Riaan; Saayman, Melville

    2011-01-01

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

  10. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    Science.gov (United States)

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  11. On the dynamics of generalized coherent states

    International Nuclear Information System (INIS)

    Nikolov, B.A.; Trifonov, D.A.

    1981-01-01

    Using the Klauder approach the stable evolution of generalized coherent states (GCS) for some groups (SU(2), SU(1.1) and U(N)) is considered and it is shown that one and the same classical solution z(t) can correctly characterize the quantum evolution for many different (in general nonequivalent) systems. As examples some concrete systems are treated in greater detail: it is obtained that the nonstationary systems of the singular oscillator, of the particle motion in a magnetic field and of the oscillator with a friction all have stable SU(1.1) GCS whose quantum evolution is determined by one and the same classical function z(t). The physical properties of the constructed SU(1.1)GCS are discussed and it is shown particularly that in the case of discrete series Dsub(k)sup((+)) they are those states for which the quantum mean value coincides with the statistical one for an oscillator in a thermostat [ru

  12. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Science.gov (United States)

    2012-03-02

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

  13. Simple configuration in the capture state and the general picture of nuclear state complications

    International Nuclear Information System (INIS)

    Soloviev, V.G.

    1974-01-01

    Main concepts of a model for describing fragmentation, based on taking into account the interaction between quasiparticles and phonons are presented. Results on fragmentation of one-quasiparticle states calculations are given. General concepts of an approach based on operator form of wave function of high-excitation state are presented, and contribution of individual simple configurations to wave functions of neutron resonances is evaluated. The cases, for which the valent neutron model can be used, are shown. The structure of compound-states is discussed

  14. The electronic patient record as a meaningful audit tool - Accountability and autonomy in general practitioner work

    DEFF Research Database (Denmark)

    Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc

    2007-01-01

    Health authorities increasingly request that general practitioners (GPs) use information and communication technologies such as electronic patient records (EPR) for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...

  15. Generalization of the nuclear equation of state to nonequilibrium states

    International Nuclear Information System (INIS)

    Neise, L.W.

    1990-10-01

    In this thesis it was shown, how the thermodynamic terms can be generalized, so that they are also still applicable in nonequilibrium states. Thereby the method with a generalized grand canonical potential presented here is also applicable to two mutually steadily streaming through parts of nuclear matter. The momentum anisotropy is described by a parameter which enters the equation of state quite similarly as for instance the temperature. While now in a purely position-dependent microscopical interaction a momentum anisotropy only means an additional additive kinetic energy, momentum-dependent forces, as they play a role in nucleus-nucleus collisions, lead to complicated connections, which were analyzed in this thesis. An important advance of the procedure presented here is the relativistic formulation, which allows to study also large momentum anisotropies respectively large relative flow velocities. It could be shown that the formation of delta matter is forced by a momentum anisotropy. Especially interesting is the influence of a momentum anisotropy on the phase transition between hadronic matter and a quark-gluon plasma. (orig./HSI) [de

  16. Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2015-12-01

    Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

  17. Stress among Accounting Educators in the United States.

    Science.gov (United States)

    Seiler, Robert E.; Pearson, Della A.

    1984-01-01

    Stress among accounting educators was investigated and relationships between stress levels and work satisfaction levels, personality traits, and stress-coping techniques were examined. The most important personality charcteristics of higher stress individuals were impatience, assertiveness, workaholism, and idealism. (Author/MLW)

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

    Science.gov (United States)

    Jaafar, Sonia Ben

    2011-01-01

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

  19. The State of Accounting Education Scholarship in New Zealand

    Science.gov (United States)

    Adler, Ralph

    2012-01-01

    This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

  20. The new forest carbon accounting framework for the United States

    Science.gov (United States)

    Grant M. Domke; John W. Coulston; Christopher W. Woodall

    2015-01-01

    The forest carbon accounting system used in recent National Greenhouse Gas Inventories (NGHGI) was developed more than a decade ago when the USDA Forest Service, Forest Inventory and Analysis annual inventory system was in its infancy and contemporary questions regarding the terrestrial sink (e.g., attribution) did not exist. The time has come to develop a new...

  1. Transactional stress and coping theory in accounting for psychological states measures

    Directory of Open Access Journals (Sweden)

    V. Buško

    2007-08-01

    Full Text Available The paper examines a relative predictive value of some stable individual attributes and the processes of cognitive appraisals and coping with stress in accounting for specific components of anxiety state measures. Self-report instruments for the measurement of selected psychological constructs, i.e. perceived incompetence, externality, stress intensity and duration, situation-specific coping strategies, and the two anxiety state components, were taken in a sample of 449 male military basics trainees, ranging in age from 18-27. Hierarchical multiple regression analyses showed that the set of predictors employed could account for statistically, as well as theoretically and practically a significant part of variance in cognitive anxiety component (45,5%, and in visceral-emotional component (32,2% of the anxiety state. The extent of anxiety reactions assessed by both scales could primarily be explained by general perception of personal incompetence, as a relatively stable dimension of general self-concept. Of the ways of coping examined, reinterpretation of stressful events was the only strategy contributing to low level, whereas passivization, wishful thinking, and seeking social support contributed to higher levels of anxiety measured by both scales. The results give partial support to the basic hypotheses on the mediating role of coping in the relationships among particular components of the stress and coping models.

  2. Ready to Assemble: Grading State Higher Education Accountability Systems

    Science.gov (United States)

    Aldeman, Chad; Carey, Kevin

    2009-01-01

    States need strong higher education systems, now more than ever. In the tumultuous, highly competitive 21st century economy, citizens and workers need knowledge, skills, and credentials in order to prosper. Yet many colleges and universities are falling short. To give all students the best possible postsecondary education, states must create…

  3. The new forest carbon accounting framework for the United States

    Science.gov (United States)

    Domke, G. M.; Woodall, C. W.; Coulston, J.; Wear, D. N.; Healey, S. P.; Walters, B. F.

    2015-12-01

    The forest carbon accounting system used in recent National Greenhouse Gas Inventories (NGHGI) was developed more than a decade ago when the USDA Forest Service, Forest Inventory and Analysis annual inventory system was in its infancy and contemporary questions regarding the terrestrial sink (e.g., attribution) did not exist. The time has come to develop a new framework that can quickly address new questions, enables forest carbon analytics, and uses all the inventory information (e.g., disturbances and land use change) while having the flexibility to engage a wider breadth of stakeholders and partner agencies. The Forest Carbon Accounting Framework (FCAF) is comprised of a forest dynamics module and a land use dynamics module. Together these modules produce data-driven estimates of carbon stocks and stock changes in forest ecosystems that are sensitive to carbon sequestration, forest aging, and disturbance effects as well as carbon stock transfers associated with afforestation and deforestation. The new accounting system was used in the 2016 NGHGI report and research is currently underway to incorporate emerging non-live tree carbon pool data, remotely sensed information, and auxiliary data (e.g., climate information) into the FCAF.

  4. 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.

  5. Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

    OpenAIRE

    Meynen, Gerben

    2011-01-01

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of the...

  6. Certain exclusive processes in QCD taking into account two-gluon states

    International Nuclear Information System (INIS)

    Baier, V.N.; Grozin, A.G.

    1982-01-01

    The wave functions and evolution equations for mesons are classified completely taking into account two-gluon states and then are compared to the Altarelli-Parisi evolution equations. The form factors of completely neutral mesons and the probabilities for exclusive decays of quarkonium states are found taking into account two-gluon states

  7. Calculation of neutral beam deposition accounting for excited states

    International Nuclear Information System (INIS)

    Gianakon, T.A.

    1992-09-01

    Large-scale neutral-beam auxillary heating of plasmas has led to new plasma operational regimes which are often dominated by fast ions injected via the absorption of an energetic beam of hydrogen neutrals. An accurate simulation of the slowing down and transport of these fast ions requires an intimate knowledge of the hydrogenic neutral deposition on each flux surface of the plasma. As a refinement to the present generation of transport codes, which base their beam deposition on ground-state reaction rates, a new set of routines, based on the excited states of hydrogen, is presented as mechanism for computing the attenuation and deposition of a beam of energetic neutrals. Additionally, the numerical formulations for the underlying atomic physics for hydrogen impacting on the constiuent plasma species is developed and compiled as a numerical database. Sample results based on this excited state model are compared with the ground-state model for simple plasma configurations

  8. Securitization: A state attorney general`s perspective

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, F.J.

    1997-10-01

    Securitization will put hundreds of millions of dollars in the hands of utilities and line the pockets of Wall Street bankers, but it`s a highly dubious proposition for consumers and advocates of competition. Investor-owned utilities are not just salivating over large stranded cost recovery for past uneconomic decisions, but are dreaming of billions of dollars of up-front cash that securitization will provide. Whether the utilities sense any {open_quotes}ill a brewing,{close_quotes} the author does not know, but he believes that once the particulars of securitization are brought to the light of day, public pressures will mount and will indeed bring {open_quotes}some ill a-brewing{close_quotes} to the morass known as securitization. Securitization has arisen as a means by which utilities can recover their stranded costs. Under the pending concept of securitization, utilities calculate their estimated future losses and then offer bonds on the open market equal to the amount of stranded costs they wish to recover. This article addresses the myriad shortcomings of the securitization process from the perspective of the general public. It does not address whether any level of stranded cost recovery, in and of itself, is appropriate, but assumes, for the sake of argument, that utilities will be permitted some level of stranded cost recovery and addresses only the question of whether securitization is the proper vehicle for recovery of those costs.

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

    Science.gov (United States)

    Adams, Bert K.; And Others

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

  10. Electron momentum spectroscopy of aniline taking account of nuclear dynamics in the initial electronic ground state

    International Nuclear Information System (INIS)

    Farasat, M; Golzan, M M; Shojaei, S H R; Morini, F; Deleuze, M S

    2016-01-01

    The electronic structure, electron binding energy spectrum and (e, 2e) momentum distributions of aniline have been theoretically predicted at an electron impact energy of 1.500 keV on the basis of Born–Oppenheimer molecular dynamical simulations, in order to account for thermally induced nuclear motions in the initial electronic ground state. Most computed momentum profiles are rather insensitive to thermally induced alterations of the molecular structure, with the exception of the profiles corresponding to two ionization bands at electron binding energies comprised between ∼10.0 and ∼12.0 eV (band C) and between ∼16.5 and ∼20.0 eV (band G). These profiles are found to be strongly influenced by nuclear dynamics in the electronic ground state, especially in the low momentum region. The obtained results show that thermal averaging smears out most generally the spectral fingerprints that are induced by nitrogen inversion. (paper)

  11. Generalized flux states of the t-J model

    International Nuclear Information System (INIS)

    Nori, F.; Abrahams, E.; Zimanyi, G.T.

    1990-01-01

    We investigate certain generalized flux phases arising in a mean-field approach to the t-J model. First, we establish that the energy of noninteracting electrons moving in a uniform magnetic field has an absolute minimum as a function of the flux at exactly one flux quantum per particle. Using this result, we show that if the hard-core nature of the hole bosons is taken into account, then the slave-boson mean-field approximation for the t-J Hamiltonian allows for a solution where both the spinons and the holons experience an average flux of one flux quantum per particle. This enables them to achieve the lowest possible energy within the manifold of spatially uniform flux states. In the case of the continuum model, this is possible only for certain fractional fillings and we speculate that the system may react to this frustration effect by phase separation

  12. Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

    Directory of Open Access Journals (Sweden)

    Susana Margarida JORGE

    2014-12-01

    Full Text Available Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA and National Accounts (NA, exploring factors that may explain both the materiality and diversity of the adjustments required when translating data from one into the other. Using data from Excessive Defcits Proce-dure reporting for all EU member states from 2007 to 2010, the analysis confrms that GA-NA adjustments refect conceptual differences be-tween the two systems, namely concerning rec-ognition criteria. Regarding potential factors ex-plaining adjustments, while none of the economic policy variables considered was found relevant in explaining either diversity or materiality, all tech-nical accounting variables analyzed explained materiality, although only GA accounting basis explained diversity.The research shows that changing GA re-porting basis into accruals reduces adjustments’ materiality and diversity. Therefore, in order to improve the quality of Government Finance Statistics (GFS, it is highly recommendable to achieve a GA system harmonized across Eu-rope, such as IPSASs or EPSASs, allowing only very few options and imposing the accrual basis in both budgetary and fnancial systems. Also relevant is the need to strengthen the role of con-trol and auditing in the GA reporting process (by Supreme Audit Institutions and external private frms, in order to avoid accounting discretion.

  13. Societal Factors Affecting Communication and Cooperation Between Industry and Accounting Education at Castleton State College.

    Science.gov (United States)

    O'Neil, Bryan L.

    The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

  14. Main requirements and criteria for State nuclear material control and accounting

    International Nuclear Information System (INIS)

    Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

    1999-01-01

    The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

  15. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

  16. Los objetivos de los votantes y la accountability del gobierno en las elecciones generales de 1993

    Directory of Open Access Journals (Sweden)

    Morillas Martínez, Juan Rafael

    2005-08-01

    Full Text Available In this paper, it is argued that elections per se do not guarantee the accountability of governments to citizens. An argument is put forward according to which, when citizens display a negative identification with the challenger, governments may avoid to be accountable to citizens by means of herestitical maneuvers. In order to illustrate the argument, an especially relevant test case is analyzed: the 1993 Spanish National Elections. More specifically, the empirical analysis consists of the study of the electoral behavior of a group of voters who, in spite of their negative evaluation of the government performance, and however their initial declared voting intention, they finally voted for the party in office. The empirical results show how the government avoided to be accountable by means of herestetical maneuvers.En este trabajo se argumenta que las elecciones no garantizan la accountability de los gobiernos ante los ciudadanos. Se desarrolla un argumento según el cual, cuando los votantes se identifican negativamente con el partido de la oposición, los gobiernos pueden evitar su responsabilidad ante los ciudadanos mediante el desarrollo de maniobras herestéticas. Para probar empíricamente el argumento se analiza un caso especialmente relevante: las elecciones generales de 1993. Más en concreto, se analiza el comportamiento electoral de un grupo de votantes que, aun valorando negativamente la actuación gubernamental y habiendo manifestado una intención de voto distinta al partido del gobierno, finalmente le vota. Los resultados del análisis muestran cómo ciertas maniobras herestéticas permitieron al gobierno evitar su accountability ante los ciudadanos.

  17. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    Science.gov (United States)

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

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  18. Simple configurations in the capture state and the general picture of nuclear state complications

    International Nuclear Information System (INIS)

    Soloviev, V.G.

    1975-01-01

    It is asserted that the effective nuclear forces and the methods of solving the many-body problem may serve as a basis for describing states of low, intermediate and high excitation energy. It is indicated that it is important to study nuclear structure complications with increasing excitation energy and fragmentation of single particle and many-particle states. The foundations of the model for describing fragmentation which is based on the account of the quadiparticle-phonon interaction are presented. The results of calculations of fragmentation for the (631)(spin down),(620)(spin up), (640)(spin up) and (600)(spin up) one-quasiparticle states in 239 U are given. It is shown that the state strength is distributed over a wide energy interval, the distribution maximum is shifted down with respect to the single-particle energy. The degree of fragmentation is shown to depend strongly on the position of the single-particle level with respect to the Fermi level. A modified version of the model is given for treating highly excited states of the type of giant resonances and for studying their influence on the structure of states of intermediate excitation energy. The general assumptions of the approach based on the operator form of the wave function of highly excited states are presented, and the contribution of individual simple configurations to the neutron resonance wave functions is estimated. It is shown in which case the valence neutron can be employed. The compound-state structure is discussed. (Auth.)

  19. 31 CFR 500.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 500.520..., Authorizations and Statements of Licensing Policy § 500.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  20. 31 CFR 515.520 - Payments from accounts of United States citizens in employ of United States in foreign countries...

    Science.gov (United States)

    2010-07-01

    ... States citizens in employ of United States in foreign countries and certain other persons. 515.520..., Authorizations, and Statements of Licensing Policy § 515.520 Payments from accounts of United States citizens in employ of United States in foreign countries and certain other persons. (a) Banking institutions within...

  1. Entanglement of Generalized Two-Mode Binomial States and Teleportation

    International Nuclear Information System (INIS)

    Wang Dongmei; Yu Youhong

    2009-01-01

    The entanglement of the generalized two-mode binomial states in the phase damping channel is studied by making use of the relative entropy of the entanglement. It is shown that the factors of q and p play the crucial roles in control the relative entropy of the entanglement. Furthermore, we propose a scheme of teleporting an unknown state via the generalized two-mode binomial states, and calculate the mean fidelity of the scheme. (general)

  2. ACCOUNTING AND ANALYTICAL PROCUREMENT OF STATE FINANCIAL CONTROL AND DIRECTIONS OF ITS IMPLEMENTATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Iryna Maksymenko

    2017-12-01

    Full Text Available The growth of the constructive role of public financial control in management is a logical consequence of the modernization of the established system of state financial control and necessitates an update of the ideology and paradigmatic principles of state financial control. A retrospective review of the theoretical and practical aspects of the methodology and organization in the state financial control of Ukraine suggests that in the scientific environment these issues are studied extensively. However, despite the scientific and practical value of these works, the question of the possible modernization of the modern system of state financial control in the conditions of Ukraine’s integration into the world economic system remains unresolved for the time being and is still the subject of lively discussions. The subject of the study is theoretical and methodological principles and methods for the implementation of state financial control, as well as the results of the activities of the State Audit Office of Ukraine for 2017. The purpose of the study is to substantiate the theoretical positions of the system of state financial control in Ukraine, to analyse the activity of the State Audit Service of Ukraine for 2017, and to suggest ways to improve it. To achieve the research goal, the following questions are addressed and solved: the analysis of the activity of the State Audit Service of Ukraine was carried out, based on the results of which the financial impropriety and state of its elimination for 2017 were described; the analysis revealed an increased attention to the organization of an effective system of financial control of budgetary institutions, the continuous improvement of mechanisms of management and control over budgetary funds. Method. To achieve the defined goal, a complex of general scientific and special methods was used: the method of system analysis and complex structures formalization; generalization and scientific abstraction

  3. NCHS - Births and General Fertility Rates: United States

    Data.gov (United States)

    U.S. Department of Health & Human Services — This dataset includes crude birth rates and general fertility rates in the United States since 1909. The number of states in the reporting area differ historically....

  4. Nuclear material accounting and control: Co-ordinating assistance to newly independent States

    International Nuclear Information System (INIS)

    Thorstensen, S.

    1995-01-01

    This article outlines work under way among the IAEA, its Member States, and the Newly Independent States (NIS) relating to the establishment and development in the NIS of State Systems of Accounting and Control (SSACs) of nuclear material. It describes IAEA activities in the NIS, including fact-finding missions at technical visits, the successful attempts to find donor States providing voluntary funding and expertise, and the co-ordination of technical support between the IAEA and the donor States. 3 tabs

  5. Audit and account billing process in a private general hospital: a case study

    Directory of Open Access Journals (Sweden)

    Raquel Silva Bicalho Zunta

    2017-12-01

    Full Text Available Our study aimed to map, describe and, validate the audit, account billing and billing reports processes in a large, private general hospital.  An exploratory, descriptive, case report study. We conducted non-participatory observation moments in Internal Audit Sectors and  Billing Reports from the hospital, aiming to map the processes which were the study objects. The data obtained was validated by internal and external audit specialists in hospital bills. The described and illustrated processes in three flow-charts favor professionals to rationalize their activities and the time spent in hospital billing, avoiding or minimizing the occurrence of flaws and, generating more effective financial results. The mapping, the description and the audit validation process and billing and, the billing reports propitiated more visibility and legitimacy to actions developed by auditor nurses.

  6. Generalized anxiety disorder and online intelligence: A phenomenological account of why worrying is unhelpful

    Directory of Open Access Journals (Sweden)

    Meynen Gerben

    2011-05-01

    Full Text Available Abstract Worrying is the central feature of generalized anxiety disorder (GAD. Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence, while underrating their embodied-embedded adaptive skills (online intelligence. I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

  7. Generalized anxiety disorder and online intelligence: a phenomenological account of why worrying is unhelpful.

    Science.gov (United States)

    Meynen, Gerben

    2011-05-03

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a helpful coping strategy, and the phenomenological account developed in this paper aims to show why. It builds on several phenomenological notions and in particular on Michael Wheeler's application of these notions to artificial intelligence and the cognitive sciences. Wheeler emphasizes the value of 'online intelligence' as contrasted to 'offline intelligence'. I discuss and apply these concepts with respect to worrying as it occurs in GAD, suggesting that GAD patients overrate the value of detached contemplation (offline intelligence), while underrating their embodied-embedded adaptive skills (online intelligence). I argue that this phenomenological account does not only help explaining why worrying is used as a coping strategy, but also why cognitive behavioral therapy is successful in treating GAD.

  8. Entry into force and then? The Paris agreement and state accountability

    NARCIS (Netherlands)

    Karlsson-Vinkhuyzen, Sylvia I.; Groff, Maja; Tamás, Peter A.; Dahl, Arthur L.; Harder, Marie K.; Hassall, Graham

    2018-01-01

    The entry into force of the Paris Agreement on climate change brings expectations that states will be held to account for their commitments. The article elaborates on why this is not a realistic assumption unless a broader multilevel perspective is taken on the nature of accountability regimes for

  9. Generalized uncertainty relations and characteristic invariants for the multimode states

    International Nuclear Information System (INIS)

    Sudarshan, E.C.G.; Chiu, C.B.; Bhamathi, G.

    1995-01-01

    The close relationship between the zero-point energy, the uncertainty relation, coherent states, squeezed states, and correlated states for one mode is investigated. This group theoretic perspective of the problem enables the parametrization and identification of their multimode generalization. A simple and efficient method of determining the canonical structure of the generalized correlated states is presented. Implication of canonical commutation relations for correlations are not exhausted by the Heisenberg uncertainty relation, not even by the Schroedinger-Robertson uncertainty inequality, but there are relations in the multimode case that are the generalization of the Schroedinger-Robertson relation

  10. The supply of general practitioners across local areas: accounting for spatial heterogeneity.

    Science.gov (United States)

    McIsaac, Michelle; Scott, Anthony; Kalb, Guyonne

    2015-10-03

    The geographic distribution of general practitioners (GPs) remains persistently unequal in many countries despite notable increases in overall supply. This paper explores how the factors associated with the supply of general practitioners (GPs) are aligned with the arbitrary geographic boundaries imposed by the use of spatially referenced GP supply data. Data on GP supply in postcodes within Australia are matched to data on the population characteristics and levels of amenities in postcodes. Tobit regression models are used that examine the associations between GP supply and postcode characteristics, whilst accounting for spatial heterogeneity. The results demonstrate that GPs do not consider space in a one-dimensional sense. Location choice is related to both neighbourhood-specific factors, such as hospitals, and broader area factors, such as area income and proximity to private schools. Although the proportion of females and elderly were related to GPs supply, mortality rate was not. This paper represents the first attempt to map the factors influencing GP supply to the appropriate geographic level at which GPs may be considering that factor. We suggest that both neighbourhood and broader regional characteristics can influence GPs' locational choices. This finding is highly relevant to the design and evaluation of relocation incentive programmes.

  11. A computational account of the development of the generalization of shape information.

    Science.gov (United States)

    Doumas, Leonidas A A; Hummel, John E

    2010-05-01

    Abecassis, Sera, Yonas, and Schwade (2001) showed that young children represent shapes more metrically, and perhaps more holistically, than do older children and adults. How does a child transition from representing objects and events as undifferentiated wholes to representing them explicitly in terms of their attributes? According to RBC (Recognition-by-Components theory; Biederman, 1987), objects are represented as collections of categorical geometric parts ("geons") in particular categorical spatial relations. We propose that the transition from holistic to more categorical visual shape processing is a function of the development of geon-like representations via a process of progressive intersection discovery. We present an account of this transition in terms of DORA (Doumas, Hummel, & Sandhofer, 2008), a model of the discovery of relational concepts. We demonstrate that DORA can learn representations of single geons by comparing objects composed of multiple geons. In addition, as DORA is learning it follows the same performance trajectory as children, originally generalizing shape more metrically/holistically and eventually generalizing categorically. Copyright © 2010 Cognitive Science Society, Inc.

  12. Squeezed states of the generalized minimum uncertainty state for the Caldirola-Kanai Hamiltonian

    International Nuclear Information System (INIS)

    Kim, Sang Pyo

    2003-01-01

    We show that the ground state of the well-known pseudo-stationary states for the Caldirola-Kanai Hamiltonian is a generalized minimum uncertainty state, which has the minimum allowed uncertainty ΔqΔp = ℎσ 0 /2, where σ 0 (≥1) is a constant depending on the damping factor and natural frequency. The most general symmetric Gaussian states are obtained as the one-parameter squeezed states of the pseudo-stationary ground state. It is further shown that the coherent states of the pseudo-stationary ground state constitute another class of the generalized minimum uncertainty states

  13. Phase space structure of generalized Gaussian cat states

    International Nuclear Information System (INIS)

    Nicacio, Fernando; Maia, Raphael N.P.; Toscano, Fabricio; Vallejos, Raul O.

    2010-01-01

    We analyze generalized Gaussian cat states obtained by superposing arbitrary Gaussian states. The structure of the interference term of the Wigner function is always hyperbolic, surviving the action of a thermal reservoir. We also consider certain superpositions of mixed Gaussian states. An application to semiclassical dynamics is discussed.

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

    OpenAIRE

    Schiller, Stefan

    2013-01-01

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

  15. Detailed description of a state system for accounting for and control of nuclear material at the state level

    International Nuclear Information System (INIS)

    Jones, R.J.

    1985-02-01

    The purpose of this document is to provide a detailed description of the technical elements of a system for the accounting for and control of nuclear material at the State Authority level which can be used by a state in the establishment of a national system for nuclear material accounting and control. It is expected that a state system designed along the lines described also will assist the IAEA in carrying out its safeguards responsibilities. The scope of this document is limited to descriptions of the technical elements of a state level system concerned with Laws and Regulations, the Information System, and the Establishment of Requirements for Nuclear Material Accounting and Control. The discussion shows the relationship of these technical elements at the state level to the principal elements of an SSAC at the facility levels

  16. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Science.gov (United States)

    2010-07-01

    ... individual and group life, health, disability, and annuity contracts. Experience rated general account... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances...

  17. Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center

    National Research Council Canada - National Science Library

    1998-01-01

    Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...

  18. Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...

  19. Generally accepted accounting principles according to the IFRS and the czech legislation

    OpenAIRE

    Markéta Bartoňová; Olga Malíková

    2011-01-01

    Accounting as a system provides quantitative information for users about economic processes which proceed in an accounting unit. The main objective of accounting is to observe and describe financial position, efficiency and cash flow of a given entity. This information should be compiled and presented so that users would be able to make qualified decisions. That is why it is necessary that accounting has to be based on the same methods and principles that should ensure that the outputs from a...

  20. 38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-07-01

    ..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

  1. 22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    Science.gov (United States)

    2010-04-01

    ..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

  2. 78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Science.gov (United States)

    2013-08-09

    ... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

  3. 78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Science.gov (United States)

    2013-12-24

    ... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

  4. Markov chain formalism for generalized radiative transfer in a plane-parallel medium, accounting for polarization

    International Nuclear Information System (INIS)

    Xu, Feng; Davis, Anthony B.; Diner, David J.

    2016-01-01

    A Markov chain formalism is developed for computing the transport of polarized radiation according to Generalized Radiative Transfer (GRT) theory, which was developed recently to account for unresolved random fluctuations of scattering particle density and can also be applied to unresolved spectral variability of gaseous absorption as an improvement over the standard correlated-k method. Using Gamma distribution to describe the probability density function of the extinction or absorption coefficient, a shape parameter a that quantifies the variability is introduced, defined as the mean extinction or absorption coefficient squared divided by its variance. It controls the decay rate of a power-law transmission that replaces the usual exponential Beer-Lambert-Bouguer law. Exponential transmission, hence classic RT, is recovered when a→∞. The new approach is verified to high accuracy against numerical benchmark results obtained with a custom Monte Carlo method. For a<∞, angular reciprocity is violated to a degree that increases with the spatial variability, as observed for finite portions of real-world cloudy scenes. While the degree of linear polarization in liquid water cloudbows, supernumerary bows, and glories is affected by spatial heterogeneity, the positions in scattering angle of these features are relatively unchanged. As a result, a single-scattering model based on the assumption of subpixel homogeneity can still be used to derive droplet size distributions from polarimetric measurements of extended stratocumulus clouds. - Highlights: • A Markov chain formalism is developed for Generalized Radiative Transfer theory. • Angular reciprocity is violated to a degree that increases with spatial variability. • The positions of cloudbows and glories in scattering angle are relatively unchanged.

  5. Failing States or Failing Models?: Accounting for the Incidence of State Collapse

    OpenAIRE

    Martin Doornbos

    2010-01-01

    In recent years the notion and phenomenon of .failingÿ states - states deemed incapable to fulfil the basic tasks of providing security for their populace -, has been rapidly drawing attention. I will start off with a closer look at the inci- dence of fragile states and state failure, more specifically of state collapse. Connected with this, I will raise the question of differential degrees of propensity to failure and collapse among contemporary state systems, and to point to apparent region...

  6. Markov chain formalism for generalized radiative transfer in a plane-parallel medium, accounting for polarization

    Science.gov (United States)

    Xu, Feng; Davis, Anthony B.; Diner, David J.

    2016-11-01

    A Markov chain formalism is developed for computing the transport of polarized radiation according to Generalized Radiative Transfer (GRT) theory, which was developed recently to account for unresolved random fluctuations of scattering particle density and can also be applied to unresolved spectral variability of gaseous absorption as an improvement over the standard correlated-k method. Using Gamma distribution to describe the probability density function of the extinction or absorption coefficient, a shape parameter a that quantifies the variability is introduced, defined as the mean extinction or absorption coefficient squared divided by its variance. It controls the decay rate of a power-law transmission that replaces the usual exponential Beer-Lambert-Bouguer law. Exponential transmission, hence classic RT, is recovered when a→∞. The new approach is verified to high accuracy against numerical benchmark results obtained with a custom Monte Carlo method. For a<∞, angular reciprocity is violated to a degree that increases with the spatial variability, as observed for finite portions of real-world cloudy scenes. While the degree of linear polarization in liquid water cloudbows, supernumerary bows, and glories is affected by spatial heterogeneity, the positions in scattering angle of these features are relatively unchanged. As a result, a single-scattering model based on the assumption of subpixel homogeneity can still be used to derive droplet size distributions from polarimetric measurements of extended stratocumulus clouds.

  7. 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

  8. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  9. Detection of generalized synchronization using echo state networks

    OpenAIRE

    Ibáñez-Soria, D.; García Ojalvo, Jordi; Soria Frisch, Aureli; Ruffini, G.

    2018-01-01

    Generalized synchronization between coupled dynamical systems is a phenomenon of relevance in applications that range from secure communications to physiological modelling. Here, we test the capabilities of reservoir computing and, in particular, echo state networks for the detection of generalized synchronization. A nonlinear dynamical system consisting of two coupled Rössler chaotic attractors is used to generate temporal series consisting of time-locked generalized synchronized sequences i...

  10. Coherent states of general time-dependent harmonic oscillator

    Indian Academy of Sciences (India)

    Abstract. By introducing an invariant operator, we obtain exact wave functions for a general time-dependent quadratic harmonic oscillator. The coherent states, both in x- and p-spaces, are calculated. We confirm that the uncertainty product in coherent state is always larger than Η/2 and is equal to the minimum of the ...

  11. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  12. Generalized Grover's Algorithm for Multiple Phase Inversion States

    Science.gov (United States)

    Byrnes, Tim; Forster, Gary; Tessler, Louis

    2018-02-01

    Grover's algorithm is a quantum search algorithm that proceeds by repeated applications of the Grover operator and the Oracle until the state evolves to one of the target states. In the standard version of the algorithm, the Grover operator inverts the sign on only one state. Here we provide an exact solution to the problem of performing Grover's search where the Grover operator inverts the sign on N states. We show the underlying structure in terms of the eigenspectrum of the generalized Hamiltonian, and derive an appropriate initial state to perform the Grover evolution. This allows us to use the quantum phase estimation algorithm to solve the search problem in this generalized case, completely bypassing the Grover algorithm altogether. We obtain a time complexity of this case of √{D /Mα }, where D is the search space dimension, M is the number of target states, and α ≈1 , which is close to the optimal scaling.

  13. Generalized Spin Coherent States: Construction and Some Physical Properties

    International Nuclear Information System (INIS)

    Berrada, K.; El Baz, M.; Hassouni, Y.

    2009-12-01

    A generalized deformation of the su(2) algebra and a scheme for constructing associated spin coherent states is developed. The problem of resolving the unity operator in terms of these states is addressed and solved for some particular cases. The construction is carried using a deformation of Holstein-Primakoff realization of the su(2) algebra. The physical properties of these states is studied through the calculation of Mandel's parameter. (author)

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

    International Nuclear Information System (INIS)

    Markov, A.

    1986-09-01

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

  15. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

  16. Controlled Remote State Preparation via General Pure Three-Qubit State

    Directory of Open Access Journals (Sweden)

    Yuebo Zha

    2015-07-01

    Full Text Available The protocols for controlled remote state preparation of a single qubit and a general two-qubit state are presented in this paper. The general pure three-qubit states are chosen as shared quantum channel, which are not Local operations and classical communication (LOCC equivalent to the mostly used GHz state. This is the first time that general pure three-qubit states have been introduced to complete remote state preparation. The probability of successful preparation is presented. Moreover, in some special cases, the successful probability could reach a unit value.

  17. Detection of generalized synchronization using echo state networks

    Science.gov (United States)

    Ibáñez-Soria, D.; Garcia-Ojalvo, J.; Soria-Frisch, A.; Ruffini, G.

    2018-03-01

    Generalized synchronization between coupled dynamical systems is a phenomenon of relevance in applications that range from secure communications to physiological modelling. Here, we test the capabilities of reservoir computing and, in particular, echo state networks for the detection of generalized synchronization. A nonlinear dynamical system consisting of two coupled Rössler chaotic attractors is used to generate temporal series consisting of time-locked generalized synchronized sequences interleaved with unsynchronized ones. Correctly tuned, echo state networks are able to efficiently discriminate between unsynchronized and synchronized sequences even in the presence of relatively high levels of noise. Compared to other state-of-the-art techniques of synchronization detection, the online capabilities of the proposed Echo State Network based methodology make it a promising choice for real-time applications aiming to monitor dynamical synchronization changes in continuous signals.

  18. Workshop meeting on State accounting and control system for radioactive substances and waste

    International Nuclear Information System (INIS)

    Evseev, V.F.

    2012-01-01

    On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru

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

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

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

  20. STUDY ON STATE SYSTEMS OF ACCOUNTING AND CONTROL OF NUCLEAR MATERIALS IN SOME COUNTRIES

    International Nuclear Information System (INIS)

    ZIDAN, W.I.; EL-GAMMAL, W.A.

    2008-01-01

    All Safeguards agreements between the International Atomic Energy Agency (IAEA) and its Member States require the State to establish and maintain a system of accounting for and control of nuclear material subject to safeguards (SSAC) in order to keep track on nuclear materials subject to such agreements. SSACs implementation in 34 IAEA member States varying in their size of nuclear activities, international treaties and nuclear power plants ownership were studied. The study is oriented to state legal framework, SSAC authority, dependency, objectives and functions

  1. Defense Finance and Accounting Service Work on the Navy General Fund 1996 Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    ... for the Marine Corps, and on the Defense Finance and Accounting Service Cleveland Center, which consolidated the financial information for Navy and Marine Corps and compiled the financial statements...

  2. 26 CFR 1.148-6A - General allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Certain Bonds Sold Prior to... (3) There is an independent verification (e.g., from an independent certified public accountant) that...

  3. Autoionizing states of atoms calculated using generalized sturmians

    DEFF Research Database (Denmark)

    Avery, James Emil; Avery, John Scales

    2005-01-01

    The generalized Sturmian method is applied to autoionizing states of atoms and ions. If the Goscinskian basis sets allow for a sufficient amount of angular correletion, the calculated energies of doubly-excited (autoionizing) states are found to agree well with the few available experimental...... energies. A large-Z approximation is discussed, and simple formulas are derived which are valid not only for autoionizing states, but for all states of an isoelectronic atomic series. Diagonalization of a small block of the interelectron repulsion matrix yields roots that can be used for a wide range of Z...

  4. Local government financial autonomy in Nigeria: The State Joint Local Government Account

    Directory of Open Access Journals (Sweden)

    Jude Okafor

    2010-07-01

    Full Text Available This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

  5. Increasing Charter School Accountability through Interventions and Closures: A Guide For State Policymakers

    Science.gov (United States)

    Gustafson, Joey; Keller, Eric; LaVallee, Robert E.; Stewart, Nichole H.

    2010-01-01

    A basic premise of charter school reform in public education is offering more autonomy in the use of funds and the design of curriculum in exchange for greater accountability in academic and financial outcomes. This premise poses a significant policy challenge for state policymakers to establish an appropriate level of regulation; charter schools…

  6. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  7. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  8. Carbon accounting rules and guidelines for the United States Forest Sector

    Science.gov (United States)

    Richard A. Birdsey

    2006-01-01

    The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

  9. Advancing public health obesity policy through state attorneys general.

    Science.gov (United States)

    Pomeranz, Jennifer L; Brownell, Kelly D

    2011-03-01

    Obesity in the United States exacts a heavy health and financial toll, requiring new approaches to address this public health crisis. State attorneys general have been underutilized in efforts to formulate and implement food and obesity policy solutions. Their authority lies at the intersection of law and public policy, creating unique opportunities unavailable to other officials and government entities. Attorneys general have a broad range of authority over matters specifically relevant to obesity and nutrition policy, including parens patriae (parent of the country) authority, protecting consumer interests, enacting and supporting rules and regulations, working together across states, engaging in consumer education, and drafting opinions and amicus briefs. Significant room exists for greater attorney general involvement in formulating and championing solutions to public health problems such as obesity.

  10. Advancement of the state system of accounting for mainframe to personal computer (PC) technology

    International Nuclear Information System (INIS)

    Proco, G.; Nardi, J.

    1999-01-01

    The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)

  11. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  12. 12 CFR 745.2 - General principles applicable in determining insurance of accounts.

    Science.gov (United States)

    2010-01-01

    ... account will be separately insured if the value of the trust interest is capable of determination, without evaluation of contingencies, except for those covered by the present worth tables and rules of calculation... settlors shall be deemed to be derived from each settlor pro rata to his contribution to the trust. (4) The...

  13. Entanglement measure for general pure multipartite quantum states

    International Nuclear Information System (INIS)

    Heydari, Hoshang; Bjoerk, Gunnar

    2004-01-01

    We propose an explicit formula for a measure of entanglement of pure multipartite quantum states. We discuss the mathematical structure of the measure and give a brief explanation of its physical motivation. We apply the measure on some pure, tripartite, qubit states and demonstrate that, in general, the entanglement can depend on what actions are performed on the various subsystems, and specifically if the parties in possession of the subsystems cooperate or not. We also give some simple but illustrative examples of the entanglement of four-qubit and m-qubit states

  14. Development and realization of the new state system of account and control of RAM and RAW

    International Nuclear Information System (INIS)

    Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

    1998-01-01

    In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

  15. Axisymmetric thermoviscoelastoplastic state of branched laminar shells, taking account of transverse-shear and torsional deformation

    International Nuclear Information System (INIS)

    Galishin, A.Z.

    1995-01-01

    The nonaxisymmetric thermoelastic stress-strain state (SSS) of branched laminar orthotropic shells was considered; the axisymmetric thermoviscoelastic SSS of branched laminar orthotropic shells was considered; and the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells was considered, taking into account of the transverse-shear deformation. In the present work, in contrast, the axisymmetric thermoviscoelastoplastic SSS of branched laminar isotropic shells is considered, taking account of transverse-shear and torsional deformation. Layers that are made from orthotropic materials and deform in the elastic region may be present

  16. Thermal state of the general time-dependent harmonic oscillator

    Indian Academy of Sciences (India)

    Taking advantage of dynamical invariant operator, we derived quantum mechanical solution of general time-dependent harmonic oscillator. The uncertainty relation of the system is always larger than ħ=2 not only in number but also in the thermal state as expected. We used the diagonal elements of density operator ...

  17. Sufficient and necessary condition of separability for generalized Werner states

    International Nuclear Information System (INIS)

    Deng Dongling; Chen Jingling

    2009-01-01

    In a celebrated paper [Optics Communications 179, 447, 2000], A.O. Pittenger and M.H. Rubin presented for the first time a sufficient and necessary condition of separability for the generalized Werner states. Inspired by their ideas, we generalized their method to a more general case. We obtain a sufficient and necessary condition for the separability of a specific class of N d-dimensional system (qudits) states, namely special generalized Werner state (SGWS): W [d N ] (v)=(1-v)(I (N) )/(d N ) +v|ψ d N > d N |, where |ψ d N >=Σ i=0 d-1 α i |i...i> is an entangled pure state of N qudits system and α i satisfies two restrictions: (i) Σ i=0 d-1 α i α i *=1; (ii) Matrix 1/d (I (1) +TΣ i≠j α i |i> j *), where T=Min i≠j {1/|α i α j |}, is a density matrix. Our condition gives quite a simple and efficiently computable way to judge whether a given SGWS is separable or not and previously known separable conditions are shown to be special cases of our approach

  18. New construction of coherent states for generalized harmonic oscillators

    International Nuclear Information System (INIS)

    El Baz, M.; Hassouni, Y.; Madouri, F.

    2001-08-01

    A dynamical algebra A q , englobing many of the deformed harmonic oscillator algebras is introduced. One of its special cases is extensively developed. A general method for constructing coherent states related to any algebra of the type A q is discussed. The construction following this method is carried out for the special case. (author)

  19. Wigner function for the generalized excited pair coherent state

    International Nuclear Information System (INIS)

    Meng Xiangguo; Wang Jisuo; Liang Baolong; Li Hongqi

    2008-01-01

    This paper introduces the generalized excited pair coherent state (GEPCS). Using the entangled state |η> representation of Wigner operator, it obtains the Wigner function for the GEPCS. In the ρ-γ phase space, the variations of the Wigner function distributions with the parameters q, α, k and l are discussed. The tomogram of the GEPCS is calculated with the help of the Radon transform between the Wigner operator and the projection operator of the entangled state |η 1 , η 2 , τ 1 , τ 2 >. The entangled states |η> and η 1 , η 2 , τ 1 , τ 2 > provide two good representative space for studying the Wigner functions and tomograms of various two-mode correlated quantum states

  20. A general framework for unambiguous detection of quantum states

    International Nuclear Information System (INIS)

    Eldar, Y.

    2004-01-01

    Full Text:The problem of detecting information stored in the state of a quantum system is a fundamental problem in quantum information theory. Several approaches have emerged to distinguishing between a collection of non-orthogonal quantum states. We consider the problem of unambiguous detection where we seek a measurement that with a certain probability returns an inconclusive result, but such that if the measurement returns an answer, then the answer is correct with probability 1. We begin by considering unambiguous discrimination between a set of linearly independent pure quantum states. We show that the design of the optimal measurement that minimizes the probability of an inconclusive result can be formulated as a semidefinite programming problem. Based on this formulation, we develop a set of necessary and sufficient conditions for an optimal quantum measurement. We show that the optimal measurement can be computed very efficiently in polynomial time by exploiting the many well-known algorithms for solving semidefinite programs, which are guaranteed to converge to the global optimum. Using the general conditions for optimality, we derive necessary and sufficient conditions so that the measurement that results in an equal probability of an inconclusive result for each one of the quantum states is optimal. We refer to this measurement as the equal-probability measurement (EPM). We then show that for any state set, the prior probabilities of the states can be chosen such that the EPM is optimal. Finally, we consider state sets with strong symmetry properties and equal prior probabilities for which the EPM is optimal. We next develop a general framework for unambiguous state discrimination between a collection of mixed quantum states, which can be applied to any number of states with arbitrary prior probabilities. In particular, we derive a set of necessary and sufficient conditions for an optimal measurement that minimizes the probability of an inconclusive

  1. “Stringy” coherent states inspired by generalized uncertainty principle

    Science.gov (United States)

    Ghosh, Subir; Roy, Pinaki

    2012-05-01

    Coherent States with Fractional Revival property, that explicitly satisfy the Generalized Uncertainty Principle (GUP), have been constructed in the context of Generalized Harmonic Oscillator. The existence of such states is essential in motivating the GUP based phenomenological results present in the literature which otherwise would be of purely academic interest. The effective phase space is Non-Canonical (or Non-Commutative in popular terminology). Our results have a smooth commutative limit, equivalent to Heisenberg Uncertainty Principle. The Fractional Revival time analysis yields an independent bound on the GUP parameter. Using this and similar bounds obtained here, we derive the largest possible value of the (GUP induced) minimum length scale. Mandel parameter analysis shows that the statistics is Sub-Poissonian. Correspondence Principle is deformed in an interesting way. Our computational scheme is very simple as it requires only first order corrected energy values and undeformed basis states.

  2. “Stringy” coherent states inspired by generalized uncertainty principle

    International Nuclear Information System (INIS)

    Ghosh, Subir; Roy, Pinaki

    2012-01-01

    Coherent States with Fractional Revival property, that explicitly satisfy the Generalized Uncertainty Principle (GUP), have been constructed in the context of Generalized Harmonic Oscillator. The existence of such states is essential in motivating the GUP based phenomenological results present in the literature which otherwise would be of purely academic interest. The effective phase space is Non-Canonical (or Non-Commutative in popular terminology). Our results have a smooth commutative limit, equivalent to Heisenberg Uncertainty Principle. The Fractional Revival time analysis yields an independent bound on the GUP parameter. Using this and similar bounds obtained here, we derive the largest possible value of the (GUP induced) minimum length scale. Mandel parameter analysis shows that the statistics is Sub-Poissonian. Correspondence Principle is deformed in an interesting way. Our computational scheme is very simple as it requires only first order corrected energy values and undeformed basis states.

  3. Controlled teleportation of high-dimension quantum-states with generalized Bell-state measurement

    Institute of Scientific and Technical Information of China (English)

    Zhan You-Bang

    2007-01-01

    In this paper a scheme for controlled teleportation of arbitrary high-dimensional unknown quantum states is proposed by using the generalized Bell-basis measurement and the generalized Hadamard transformation. As two special cases, two schemes of controlled teleportation of an unknown single-qutrit state and an unknown two-qutrit state are investigated in detail. In the first scheme, a maximally entangled three-qutrit state is used as the quantum channel, while in the second scheme, an entangled two-qutrit state and an entangled three-qutrit state are employed as the quantum channels. In these schemes, an unknown qutrit state can be teleported to either one of two receivers, but only one of them can reconstruct the qutrit state with the help of the other. Based on the case of qutrits, a scheme of controlled teleportation of an unknown qudit state is presented.

  4. Cash Accountability in DOD Imprest Funds Maintained by the Office of the Inspector General, DOD

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    We are providing this report for your information and use. The audit was made at your request to examine the imprest funds maintained within the Office of the Inspector General, DoD, Arlington, Virginia...

  5. Abnormal General Ledger Account Balances for Other Defense Organizations Reported by DFAS Cleveland

    National Research Council Canada - National Science Library

    2001-01-01

    ... and other Government agencies to prepare annual audited financial statements. This report is the second in a series of reports supporting our audit of the FY 2000 financial statements for "Other Defense Organizations-General Funds...

  6. ISSUES OF THE ACCOUNTING OF A WEAK NEUROTRANSMITTER COMPONENT IN THE PHARMACOTHERAPY OF POSTCOMATOSE STATES

    Directory of Open Access Journals (Sweden)

    O. S. Zaitsev

    2016-01-01

    Full Text Available The principle in the accounting of a weak neurotransmitter component is considered as one of the most specific and promising ones for the study and practical introduction of therapy for postcomatous states. The paper outlines problems in the accurate determination of the lack and excess of neurotransmitters by up-to-date techniques (biochemical and neurophysiological tests, magnetic resonance spectroscopy. It gives the reasons for clinical doubts and difficulties in the practical use of ideas about the relationship of the clinical picture to one or another disorder of neurotransmitter metabolism and to the feasibilities of its effective correction. It is concluded that the main method for the individualized therapy of postcomatous states is the clinical analysis of neurological and psychiatric symptoms, only upon its completion, the consideration of a weak neurotransmitter component can be taken into account. The main possible and currently preferable ways to correct cholinergic and GABAergic deficiency and redundancy and deficiency in glutamate and dopamine are considered.

  7. General displaced SU(1, 1) number states: Revisited

    Energy Technology Data Exchange (ETDEWEB)

    Dehghani, A., E-mail: alireza.dehghani@gmail.com, E-mail: a-dehghani@tabrizu.ac.ir [Physics Department, Payame Noor University, P.O. Box 19395-3697 Tehran (Iran, Islamic Republic of)

    2014-04-15

    The most general displaced number states, based on the bosonic and an irreducible representation of the Lie algebra symmetry of su(1, 1) and associated with the Calogero-Sutherland model are introduced. Here, we utilize the Barut-Girardello displacement operator instead of the Klauder-Perelomov counterpart, to construct new kind of the displaced number states which can be classified in nonlinear coherent states regime, too, with special nonlinearity functions. They depend on two parameters, and can be converted into the well-known Barut-Girardello coherent and number states, respectively, depending on which of the parameters equal to zero. A discussion of the statistical properties of these states is included. Significant are their squeezing properties and anti-bunching effects which can be raised by increasing the energy quantum number. Depending on the particular choice of the parameters of the above scenario, we are able to determine the status of compliance with flexible statistics. Major parts of the issue is spent on something that these states, in fact, should be considered as new kind of photon-added coherent states, too. Which can be reproduced through an iterated action of a creation operator on new nonlinear Barut-Girardello coherent states. Where the latter carry, also, outstanding statistical features.

  8. Solution of generalized control system equations at steady state

    International Nuclear Information System (INIS)

    Vilim, R.B.

    1987-01-01

    Although a number of reactor systems codes feature generalized control system models, none of the models offer a steady-state solution finder. Indeed, if a transient is to begin from steady-state conditions, the user must provide estimates for the control system initial conditions and run a null transient until the plant converges to steady state. Several such transients may have to be run before values for control system demand signals are found that produce the desired plant steady state. The intent of this paper is (a) to present the control system equations assumed in the SASSYS reactor systems code and to identify the appropriate set of initial conditions, (b) to describe the generalized block diagram approach used to represent these equations, and (c) to describe a solution method and algorithm for computing these initial conditions from the block diagram. The algorithm has been installed in the SASSYS code for use with the code's generalized control system model. The solution finder greatly enhances the effectiveness of the code and the efficiency of the user in running it

  9. General stability of composite panels reinforced with flexible rods taking account of the side boundary conditions

    Science.gov (United States)

    Dudchenko, A. A.; Elpat'evskii, A. N.

    1995-07-01

    Reinforced panels are the basic load-bearing elements of various structures. Optimization of massive structures requires consideration of deformation of the panel cross-sections. This is particularly important in determining the bearing strength at buckling. The load scheme, conditions for fixation of the panel cross-section, and bend-torsional stiffness taking account of the deformation of the rod cross-section affect the buckling load in real structures. The stress distribution prior to buckling must be known to solve the buckling problem properly. The stress in the panel is proportional to the active load. The stress distribution is assumed to be known according to our previous method [1]. The load scheme and panel dimensions are shown in Fig. 1. The stress distribution in the panel prior to buckling can be found using Eqs. (1)-(3). A view of the cross-section is given in Fig. 1. The displacements in the panel at buckling for the boundary area are found using Eqs. (4)-(6), while the stresses in the skin and stiffness are found using Eq. (7). Roots k1 and k2 are those of the characteristic equation and β is a dimensionless coordinate. The problem was solved using variational theory. The potential energy is given by Eqs. (8) and (9) by orihogonalization of Eqs. (5). The basic equations are converted to Eqs. (10) by evaluation of the components in Eqs. (8) and (9). Its calculation (11) gives the compression load. Optimization of parameter α gives the critical strength P1 = 6.93 kN (without taking account of the boundary area) and P2 = 5.31 kN (taking account of the boundary area).

  10. The structured-objective rorschach test (sort occupational profile for state accountants

    Directory of Open Access Journals (Sweden)

    J. J. Gouws

    1996-06-01

    Full Text Available The objective of this study was to provide an occupational profile of performance on the Structured-Objective Rorschach Test (SORT by state accountants for use in guidance, election and placement of personnel. The sample comprised accountants and auditors from the financial sections in various state institutions who were selected for the Senior Financial Management Course at the University of Stellenbosch. As all participants were considered successful in their occupation and no significant differences were found between the profiles of various age and year groups, the SORT profile obtained for the total group can be used as a predictor to determine and evaluate the personality traits that are important in the profession of state accountant. Opsomming Die doel van hierdie studie was die daarstelling van 'n beroepsprofiel van staatsrekenmeesters se prestasie op die Gestruktureerd-Objektiewe Rorschachtoets (SORT wat vir voorligting/ keuring en plasing van personeel gebruik kan word. Die steekproef is saamgestel uit rekenmeesters en ouditeure van die finansiele afdelings in verskeie staatsinstansies wat geselekteer is vir die Senior Finansiele Bestuurskursus by die Universiteit van Stellenbosch. Aangesien alle deelnemers as suksesvol in hulle beroep beskou is en geen beduidende verskille in die profiele van verskillende ouderdomsgroepe en jaargroepe gevind is nie, kan die SORT profiel van die totale groep as 'n voorspeller gebruik word vir die bepaling en evaluering van die persoonlikheidseienskappe wat belangrik is in die beroep van staatsrekenmeester.

  11. A concise account of techniques available for shipboard sea state estimation

    DEFF Research Database (Denmark)

    Nielsen, Ulrik Dam

    2017-01-01

    This article gives a review of techniques applied to make sea state estimation on the basis of measured responses on a ship. The general concept of the procedures is similar to that of a classical wave buoy, which exploits a linear assumption between waves and the associated motions. In the frequ......This article gives a review of techniques applied to make sea state estimation on the basis of measured responses on a ship. The general concept of the procedures is similar to that of a classical wave buoy, which exploits a linear assumption between waves and the associated motions...

  12. 26 CFR 1.148-6 - General allocation and accounting rules.

    Science.gov (United States)

    2010-04-01

    ... temporary periods available for capital projects, restricted working capital expenditures, or pooled... investment. (3) Expenditures for working capital purposes—(i) In general. Except as otherwise provided in... to working capital expenditures as of any date to the extent that those working capital expenditures...

  13. Generalized anxiety disorder and online intelligence: a phenomenological account of why worrying is unhelpful

    NARCIS (Netherlands)

    Meynen, G.

    2011-01-01

    Worrying is the central feature of generalized anxiety disorder (GAD). Many people worry from time to time, but in GAD the worrying is prolonged and difficult to control. Worrying is a specific way of coping with perceived threats and feared situations. Meanwhile, it is not considered to be a

  14. Generalization of the World Experience in Differentiation of Regions on Account of Innovation

    Directory of Open Access Journals (Sweden)

    Blahun Ivan S.

    2016-01-01

    Full Text Available One of the main strategic objectives of our State is to promote innovation, which should include development and launch of new products at the national market, development and introduction of new technologies, creation and application of new knowledge. In accordance with the said above, the article has examined the experience of European Union Member States to improve the efficiency of innovation and differentiation of regions in terms of innovation, tools for evaluation of the innovation activity status has been determined in relation to the territories of the European Union at the level of regions.

  15. Generalized coherent states for the Coulomb problem in one dimension

    International Nuclear Information System (INIS)

    Nouri, S.

    2002-01-01

    A set of generalized coherent states for the one-dimensional Coulomb problem in coordinate representation is constructed. At first, we obtain a mapping for proper transformation of the one-dimensional Coulomb problem into a nonrotating four-dimensional isotropic harmonic oscillator in the hyperspherical space, and the generalized coherent states for the one-dimensional Coulomb problem is then obtained in exact closed form. This exactly soluble model can provide an adequate means for a quantum coherency description of the Coulomb problem in one dimension, sample for coherent aspects of the exciton model in one-dimension example in high-temperature superconductivity, semiconductors, and polymers. Also, it can be useful for investigating the coherent scattering of the Coulomb particles in one dimension

  16. Generalized isothermal models with strange equation of state

    Indian Academy of Sciences (India)

    intention to study the Einstein–Maxwell system with a linear equation of state with ... It is our intention to model the interior of a dense realistic star with a general ... The definition m(r) = 1. 2. ∫ r. 0 ω2ρ(ω)dω. (14) represents the mass contained within a radius r which is a useful physical quantity. The mass function (14) has ...

  17. The position of IAEA safeguards relative to nuclear material control accountancy by States

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards, which are always implemented on the basis of agreements which are concluded between one or more Governments and the IAEA, lay down the rights and obligations of the parties; and the more modern types of agreement, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do this in quite some detail. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. These are based on two basic obligations - that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the IAEA to ascertain the absence of diversion of nuclear material by verifying the findings of the States' systems, inter alia through independent measurements and observations. Other articles dealing also with the working relations between States and the IAEA rule that the IAEA should take due account of the technical effectiveness of the States' systems and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy on that of the facility operator. However, quantitative relationships in this respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rationale has been developed and possible practical arrangements discussed with several States concerned. The rationale for co-ordinating the work of the States' inspectorate with that of the IAEA was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted so as to reduce to a certain extent the IAEA's independent verification work in case the States would themselves do extensive verifications in a manner transparent to the IAEA. However, in practice it proved that there are a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards

  18. The position of IAEA safeguards relative to nuclear material control accountancy by states

    International Nuclear Information System (INIS)

    Rometsch, R.; Hough, G.

    1977-01-01

    IAEA Safeguards are always implemented on the basis of agreements which are concluded between one or more Governments and the Agency. They lay down the rights and obligations of the parties; the more modern types of agreements, in particular those in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, do that in quite some details. Several articles, for instance, regulate the working relations between the States and the IAEA inspectorate. Those are based on two basic obligations: that of the State to establish and maintain a ''System of Accountancy for and Control of Nuclear Material'' and that of the Agency to ascertain the absence of diversion of nuclear material by verifying the findings of the States' system, inter alia through independent measurements and observations. Other articles dealing also with the working relations States - IAEA rule that the Agency should take due account of the technical effectiveness of the States' system and mention among the criteria for determining the inspection effort, the extent of functional dependence of the State's accountancy from that of the facility operator. However, quantitative relationships in that respect are left to be worked out in practice. With the help of consultants and expert advisory groups a rational has been developed and possible practical arrangements discussed with several States concerned. The rational for coordinating the work of the States' inspectorate with IAEA's inspectorate was to use a factor by which the significant quantity used for calculating verification sampling plans would be adjusted in order to reduce to a certain extent the Agency's independent verification work in case the States would do extensive verifications themselves in a manner transparent to IAEA. However, in practice it proved that there are quite a number of points in the fuel cycle where such adaptations would have little or no effect on the inspection effort necessary to achieve the safeguards objective

  19. Professionalism in a changing tax environment : the impact of general anti-avoidance legislation on the accounting profession

    OpenAIRE

    Holst, Susan

    2016-01-01

    Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...

  20. Complementarities Between Nuclear Security, Safeguards and State System of Accounting for and Control

    International Nuclear Information System (INIS)

    Jalouneix, J.

    2010-01-01

    Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location

  1. A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

    Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

  2. Capital Account Policy in South Korea: The Informal Residues of the Developmental State

    Directory of Open Access Journals (Sweden)

    Ralf J. Leiteritz

    2015-04-01

    Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

  3. Twisted boundary states and representation of generalized fusion algebra

    International Nuclear Information System (INIS)

    Ishikawa, Hiroshi; Tani, Taro

    2006-01-01

    The mutual consistency of boundary conditions twisted by an automorphism group G of the chiral algebra is studied for general modular invariants of rational conformal field theories. We show that a consistent set of twisted boundary states associated with any modular invariant realizes a non-negative integer matrix representation (NIM-rep) of the generalized fusion algebra, an extension of the fusion algebra by representations of the twisted chiral algebra associated with the automorphism group G. We check this result for several concrete cases. In particular, we find that two NIM-reps of the fusion algebra for su(3) k (k=3,5) are organized into a NIM-rep of the generalized fusion algebra for the charge-conjugation automorphism of su(3) k . We point out that the generalized fusion algebra is non-commutative if G is non-Abelian and provide some examples for G-bar S 3 . Finally, we give an argument that the graph fusion algebra associated with simple current extensions coincides with the generalized fusion algebra for the extended chiral algebra, and thereby explain that the graph fusion algebra contains the fusion algebra of the extended theory as a subalgebra

  4. Problems of administration of ACCOUNTING OF QUALITY OF LANDs in system of state land of Ukraine

    Directory of Open Access Journals (Sweden)

    Tykhenko O.V.

    2016-08-01

    Full Text Available Conditions of land resources of Ukraine and quality of soil getting worse, increasing areas of technogenic pollution. Uncontrolled land use leads to deterioration of soil fertility. To maintain a high level of natural properties of lands is necessary to monitor over their use, which can be achieved by accounting of land quality. Information about the quantity and quality of lands summarizing by the central executive authority that implements the state policy in the sphere of land relations. Summarized information on the quantity and quality of land on gratis personnel provided to state authorities and local governments according to Order of conducting of State Land Cadastre. One of the main problems of accounting quality of lands is in Ukraine now is not only the absence of regulatory documents, but also the reliability of available information According to it’s providing is necessary of availability of actual information about the status of land resources. The absence of qualitative characteristics land plots in cadastral system complicates state control over land use and protection, because there are no grounds for levy fines for the catastrophic decline of soil fertility. One of the layers of Public Cadastral Map of Ukraine are soils. Nowadays is approved by the Cabinet of Ministers of Ukraine ( № 1051 nomenclature list of agro-industrial group of soils, which includes 222 of the agro groups with deciphering by granulometric composition. If with soil units identified, so the indicators that characterize them more difficult. That indicators, which were the basis for accounting of the quality of lands should check up to modern realities and condition of soils. According to the Law of Ukraine "On Land Protection", in the field of land protection and restoration of soil fertility establishes the following standards: maximum allowable soil contamination; qualitative condition of soils; the optimum ratio of lands; indicators of land and soils

  5. Special not different: general practitioners' accounts of their care of dying people.

    Science.gov (United States)

    Field, D

    1998-05-01

    In modern Britain the majority of terminal care occurs in people's own homes and many dying people and their carers would prefer the death itself to occur in the home. The quality of terminal care in the home and the possibility of a home death depend to a great extent upon the care provided by GPs and community nurses. This paper reports on GPs' experiences of caring for dying people and their attitudes towards such work. It is based on unstructured interviews with 25 GPs who graduated from the 1979 entry cohort to the University of Leicester medical school. The respondents were recruited via a questionnaire following up previous research with this cohort on 'fear of death'. Although self-selecting, interviewees were not significantly different from those who did not volunteer for interview in any of the statistical analyses of the questionnaire data. There were a number of similarities in their accounts of their care of dying people. Common themes were that the care of dying people was important, rewarding and satisfying; that the GPs saw themselves as part of a team of carers, frequently as team co-ordinators; good working relationships with district nurses but less satisfactory relationships with hospitals and social workers; that patient and family were both recipients of care; and honesty in communication with dying people, albeit tempered. Three issues of contemporary relevance were: tensions over the role of hospice and specialist terminal care services; care of people with chronic terminal illnesses other than cancer; and the role of GPs in the social construction of bereavement.

  6. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    OpenAIRE

    Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

    2013-01-01

    In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

  7. Accounting for medical variation: the case of prescribing activity in a New Zealand general practice sample.

    Science.gov (United States)

    Davis, P B; Yee, R L; Millar, J

    1994-08-01

    Medical practice variation is extensive and well documented, particularly for surgical interventions, and raises important questions for health policy. To date, however, little work has been carried out on interpractitioner variation in prescribing activity in the primary care setting. An analytical model of medical variation is derived from the literature and relevant indicators are identified from a study of New Zealand general practice. The data are based on nearly 9,500 completed patient encounter records drawn from over a hundred practitioners in the Waikato region of the North Island, New Zealand. The data set represents a 1% sample of all weekday general practice office encounters in the Hamilton Health District recorded over a 12-month period. Overall levels of prescribing, and the distribution of drug mentions across diagnostic groupings, are broadly comparable to results drawn from international benchmark data. A multivariate analysis is carried out on seven measures of activity in the areas of prescribing volume, script detail, and therapeutic choice. The analysis indicates that patient, practitioner and practice attributes exert little systematic influence on the prescribing task. The principal influences are diagnosis, followed by practitioner identity. The pattern of findings suggests also that the prescribing task cannot be viewed as an undifferentiated activity. It is more usefully considered as a process of decision-making in which 'core' judgements--such as the decision to prescribe and the choice of drug--are highly predictable and strongly influenced by diagnosis, while 'peripheral' features of the task--such as choosing a combination drug or prescribing generically--are less determinate and more subject to the exercise of clinical discretion.(ABSTRACT TRUNCATED AT 250 WORDS)

  8. Identification of generalized state transfer matrix using neural networks

    International Nuclear Information System (INIS)

    Zhu Changchun

    2001-01-01

    The research is introduced on identification of generalized state transfer matrix of linear time-invariant (LTI) system by use of neural networks based on LM (Levenberg-Marquart) algorithm. Firstly, the generalized state transfer matrix is defined. The relationship between the identification of state transfer matrix of structural dynamics and the identification of the weight matrix of neural networks has been established in theory. A singular layer neural network is adopted to obtain the structural parameters as a powerful tool that has parallel distributed processing ability and the property of adaptation or learning. The constraint condition of weight matrix of the neural network is deduced so that the learning and training of the designed network can be more effective. The identified neural network can be used to simulate the structural response excited by any other signals. In order to cope with its further application in practical problems, some noise (5% and 10%) is expected to be present in the response measurements. Results from computer simulation studies show that this method is valid and feasible

  9. Self-consistent description of dipole states taking into account the one-particle continuum

    International Nuclear Information System (INIS)

    Gareev, F.A.; Ershov, S.N.; Pyatov, N.I.; Fayans, S.A.; Salamov, D.I.

    1981-01-01

    A self-consistent translationally invariant model with separable effective interactions is used to describe the dipole excitations of spherical nuclei. The equations for the effective field are solved in the coordinate representation, taking the one-particle continuum into account exactly. This makes it possible to obtain the escape widths of excitations with energy above the nucleon-emission threshold. We calculate the energies, B(E1), strength functions, escape widths, and transition densities of the dipole states for a number of light and heavy nuclei

  10. Accounting for graduate medical education production of primary care physicians and general surgeons: timing of measurement matters.

    Science.gov (United States)

    Petterson, Stephen; Burke, Matthew; Phillips, Robert; Teevan, Bridget

    2011-05-01

    Legislation proposed in 2009 to expand GME set institutional primary care and general surgery production eligibility thresholds at 25% at entry into training. The authors measured institutions' production of primary care physicians and general surgeons on completion of first residency versus two to four years after graduation to inform debate and explore residency expansion and physician workforce implications. Production of primary care physicians and general surgeons was assessed by retrospective analysis of the 2009 American Medical Association Masterfile, which includes physicians' training institution, residency specialty, and year of completion for up to six training experiences. The authors measured production rates for each institution based on physicians completing their first residency during 2005-2007 in family or internal medicine, pediatrics, or general surgery. They then reassessed rates to account for those who completed additional training. They compared these rates with proposed expansion eligibility thresholds and current workforce needs. Of 116,004 physicians completing their first residency, 54,245 (46.8%) were in primary care and general surgery. Of 683 training institutions, 586 met the 25% threshold for expansion eligibility. At two to four years out, only 29,963 physicians (25.8%) remained in primary care or general surgery, and 135 institutions lost eligibility. A 35% threshold eliminated 314 institutions collectively training 93,774 residents (80.8%). Residency expansion thresholds that do not account for production at least two to four years after completion of first residency overestimate eligibility. The overall primary care production rate from GME will not sustain the current physician workforce composition. Copyright © by the Association of American medical Colleges.

  11. A General State-Space Formulation for Online Scheduling

    Directory of Open Access Journals (Sweden)

    Dhruv Gupta

    2017-11-01

    Full Text Available We present a generalized state-space model formulation particularly motivated by an online scheduling perspective, which allows modeling (1 task-delays and unit breakdowns; (2 fractional delays and unit downtimes, when using discrete-time grid; (3 variable batch-sizes; (4 robust scheduling through the use of conservative yield estimates and processing times; (5 feedback on task-yield estimates before the task finishes; (6 task termination during its execution; (7 post-production storage of material in unit; and (8 unit capacity degradation and maintenance. Through these proposed generalizations, we enable a natural way to handle routinely encountered disturbances and a rich set of corresponding counter-decisions. Thereby, greatly simplifying and extending the possible application of mathematical programming based online scheduling solutions to diverse application settings. Finally, we demonstrate the effectiveness of this model on a case study from the field of bio-manufacturing.

  12. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    Directory of Open Access Journals (Sweden)

    Antonio Gonçalves Oliveira

    2013-03-01

    Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

  13. Cracking of charged polytropes with generalized polytropic equation of state

    Energy Technology Data Exchange (ETDEWEB)

    Azam, M. [University of Education, Division of Science and Technology, Lahore (Pakistan); Mardan, S.A. [University of the Management and Technology, Department of Mathematics, Lahore (Pakistan)

    2017-02-15

    We discuss the occurrence of cracking in charged anisotropic polytropes with generalized polytropic equation of state through two different assumptions; (i) by carrying out local density perturbations under a conformally flat condition (ii) by perturbing anisotropy, polytropic index and charge parameters. For this purpose, we consider two different definitions of polytropes that exist in literature. We conclude that under local density perturbations scheme cracking does not appear in both types of polytropes and stable configuration is observed, while with the second type of perturbation cracking appears in both types of polytropes under certain conditions. (orig.)

  14. Anisotropic charged physical models with generalized polytropic equation of state

    Energy Technology Data Exchange (ETDEWEB)

    Nasim, A.; Azam, M. [University of Education, Division of Science and Technology, Lahore (Pakistan)

    2018-01-15

    In this paper, we found the exact solutions of Einstein-Maxwell equations with generalized polytropic equation of state (GPEoS). For this, we consider spherically symmetric object with charged anisotropic matter distribution. We rewrite the field equations into simple form through transformation introduced by Durgapal (Phys Rev D 27:328, 1983) and solve these equations analytically. For the physically acceptability of these solutions, we plot physical quantities like energy density, anisotropy, speed of sound, tangential and radial pressure. We found that all solutions fulfill the required physical conditions. It is concluded that all our results are reduced to the case of anisotropic charged matter distribution with linear, quadratic as well as polytropic equation of state. (orig.)

  15. Accounting for misclassification in electronic health records-derived exposures using generalized linear finite mixture models.

    Science.gov (United States)

    Hubbard, Rebecca A; Johnson, Eric; Chubak, Jessica; Wernli, Karen J; Kamineni, Aruna; Bogart, Andy; Rutter, Carolyn M

    2017-06-01

    Exposures derived from electronic health records (EHR) may be misclassified, leading to biased estimates of their association with outcomes of interest. An example of this problem arises in the context of cancer screening where test indication, the purpose for which a test was performed, is often unavailable. This poses a challenge to understanding the effectiveness of screening tests because estimates of screening test effectiveness are biased if some diagnostic tests are misclassified as screening. Prediction models have been developed for a variety of exposure variables that can be derived from EHR, but no previous research has investigated appropriate methods for obtaining unbiased association estimates using these predicted probabilities. The full likelihood incorporating information on both the predicted probability of exposure-class membership and the association between the exposure and outcome of interest can be expressed using a finite mixture model. When the regression model of interest is a generalized linear model (GLM), the expectation-maximization algorithm can be used to estimate the parameters using standard software for GLMs. Using simulation studies, we compared the bias and efficiency of this mixture model approach to alternative approaches including multiple imputation and dichotomization of the predicted probabilities to create a proxy for the missing predictor. The mixture model was the only approach that was unbiased across all scenarios investigated. Finally, we explored the performance of these alternatives in a study of colorectal cancer screening with colonoscopy. These findings have broad applicability in studies using EHR data where gold-standard exposures are unavailable and prediction models have been developed for estimating proxies.

  16. 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.

  17. Search of inner factors and reserves of construction developmentwith account for the state contribution

    Directory of Open Access Journals (Sweden)

    Silka Dmitriy Nikolaevich

    2015-05-01

    Full Text Available The search for inner factors of the development and their control are invariant in the current conditions for fastening the processes of overcoming the crisis. In order to solve the contemporary problems quality changes are necessary. Today in the basis of such changes advancing the state participation in regulating the economy in general and advancing the state order in particular are considered. Though the possibilities of construction development are rather great, it has always been impossible to achieve the essential results without state support.The authors considered the experience and problems of using sovereign state funds in construction in the modern conditions. The ways to efficiently apply the reserves as system solution of national economy problems are investigated - support of construction sphere allows facing the challenges of macroeconomy crisis. The authors offer the means of quality change of state order content not only in solving general branch questions, but also the questions of system character of control development of intangible assets.

  18. Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

    Directory of Open Access Journals (Sweden)

    Hisham Yaacob

    2017-06-01

    Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

  19. A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

    Science.gov (United States)

    Conant, R. T.; Ogle, S. M.

    2015-12-01

    Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

  20. Promoting accountability: hospital charity care in California, Washington state, and Texas.

    Science.gov (United States)

    Sutton, Janet P; Stensland, Jeffrey

    2004-05-01

    Debate as to whether private hospitals meet their charitable obligations is heated. This study examines how alternative state approaches for ensuring hospital accountability to the community affects charitable expenditures and potentially affects access to care for the uninsured. Descriptive and multivariate analyses were used to compare private California hospitals' charity care expenditures with those of hospitals in Texas and Washington state. The key finding from this study is that net of hospital characteristics, market characteristics and community need, Texas hospitals were estimated to provide over 3 times more charity care and Washington hospitals were estimated to provide 66% more charity care than California hospitals. This finding suggests that more prescriptive community benefit or charity care requirements may be necessary to ensure that private hospitals assume a larger role in the care of the uninsured.

  1. Conversion of the US State System of Accountancy to be Year 2000 compliant

    International Nuclear Information System (INIS)

    Proco, G.; Brown, S.

    1999-01-01

    The Nuclear Materials Management and Safeguards System (NMMSS) is the US government's state system of accountancy, maintaining current and historical data on the possession, use and transfer of nuclear material. The system is an important tool in maintaining and monitoring accounting data for nuclear materials inventory and transactions and reporting under the US Atomic Energy Act of 1954, as amended, the safeguards agreement between the US and the International Atomic Energy Agency and agreements for cooperation between the US and its international partners for peaceful uses of atomic energy. Accounting information is provided to the system by nuclear facilities under the reporting requirements issued by relevant US government entities: the Department of Energy (DOE) and the Nuclear Regulatory Commission (NRC). The NMMSS is operated for the DOE and the NRC by NAC International, Norcross, Georgia. The state system of accountancy was identified by the US government as a 'mission essential' system, an accounting system considered essential to government missions. As such, the system is held to a high standard of reliability. This system was identified in 1996 by the DOE as a system that should be made Year 2000 compliant at an early date - by March 1999. Very detailed planning for system conversion was necessary including: risk and vulnerability assessments, a comprehensive test plan and a contingency plan to be followed in case the conversion was not completed on time. Actual compliance was accomplished well in advance of March 1999. The conversion was complete, tested and capable of receiving data in the revised format in July 1998. All date fields in the data base are now eight characters, with the year reported in four characters. All incoming data that is only six characters is modified through software into an eight-character format by a default provision in the system. Also, output reports now contain eight-character date fields. If any of the systems that

  2. 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

  3. Statistical near-real-time accountancy procedures applied to AGNS [Allied General Nuclear Services] minirun data using PROSA

    International Nuclear Information System (INIS)

    Beedgen, R.

    1988-03-01

    The computer program PROSA (PROgram for Statistical Analysis of near-real-time accountancy data) was developed as a tool to apply statistical test procedures to a sequence of materials balance results for detecting losses of material. First applications of PROSA to model facility data and real plant data showed that PROSA is also usable as a tool for process or measurement control. To deepen the experience for the application of PROSA to real data of bulk-handling facilities, we applied it to uranium data of the Allied General Nuclear Services miniruns, where accountancy data were collected on a near-real-time basis. Minirun 6 especially was considered, and the pulsed columns were chosen as materials balance area. The structure of the measurement models for flow sheet data and actual operation data are compared, and methods are studied to reduce the error for inventory measurements of the columns

  4. Microscopic theory taking into account 2p2h configurations in the magic nuclei. General comparison with other aprroaches

    International Nuclear Information System (INIS)

    Kamerdzhiev, S.P.

    1982-01-01

    The purposes of the given review are as follows: 1) brief description of subsequent method for accoUntancy of 2p2h-configurations of the nucleus in the second order by quasiparticle-phonon interaction; the method uses Green functions and it represents specification of microscopic model of 2p2h-configuration accountancy; 2) obtaining the basic results of already existing approaches from the obtained analytical expressions. Accountancy of 2p2h-configurations of magic nuclei is necessary for improvement of microscopic description of multipole giant resonances (MGR). An equation for the effective field in a nucleus induced by an external field is obtained. An expression for polarization operator determining probabilities of nucleus transitions from the ground state to the excited one is obtained graphically. Derivation of the described equation for apex of the effective field and expressions for polarization operator which besides 1p1h-configurations account for 2p2h-configurations are the basic results of the paper

  5. New classes of nonlinear vector coherent states of generalized spin-orbit Hamiltonians

    International Nuclear Information System (INIS)

    Geloun, Joseph Ben; Norbert Hounkonnou, Mahouton

    2009-01-01

    This paper deals with an extension of our previous work (Ben Geloun and Hounkonnou 2007 J. Phys. A: Math. Theor. 40 F817) by considering an alternative construction of canonical and deformed vector coherent states (VCSs) of the Gazeau-Klauder type associated with generalized spin-orbit Hamiltonians. We define an annihilation operator which takes into account the finite-dimensional space of states induced by the k-photon transition processes of the two-level atom interacting with the single-mode radiation field. The class of nonlinear VCSs (NVCSs) corresponding to the action of the annihilation operator is deduced and expressed in terms of generalized displacement operators. Various NVCSs including their 'dual' counterparts are also discussed. Also, by using the Hilbert space structure, a new family of NVCSs parametrized by unit vectors of the S 3 sphere has been identified without making use of the annihilation operator.

  6. Advanced international training course on state systems of accounting for and control of nuclear materials

    International Nuclear Information System (INIS)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington

  7. Advanced international training course on state systems of accounting for and control of nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  8. German Democratic Republic State system of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    Roehnsch, W.; Gegusch, M.

    1976-01-01

    The system of accountancy for and control of nuclear material in the German Democratic Republic (GDR) with its legal bases and components is embedded in the overall State system of protection in the peaceful uses of nuclear energy. As the competent State authority, the Nuclear Safety and Radiation Protection Board of the GDR is also responsible for meeting the GDR's national and international tasks in the control of nuclear material. At enterprise level, the observance of all safety regulations for nuclear material, including the regulations for the control, is within the responsibility of managers of establishments, which are in any way concerned with the handling of nuclear material. To support managers and to function as internal control authorities, nuclear material officers have been appointed in these establishments. Design information, operating data, physical inventory of nuclear material and the respective enterprise records and reports are subject to State control by the Nuclear Material Inspectorate of the Nuclear Safety and Radiation Protection Board. This Inspectorate keeps the central records on nuclear material, forwards reports and information to, and maintains the necessary contacts with, the IAEA. For the nuclear material in the GDR four material balance areas have been established for control purposes. To rationalize central recording and reporting, electronic data processing is increasingly made use of. In a year-long national and international control of nuclear material, the State control system has stood the test and successfully co-operates with the IAEA. (author)

  9. 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

  10. The Determinants of State Spending on Higher Education: How Capital Project Funding Differs from General Fund Appropriations

    Science.gov (United States)

    Ness, Erik C.; Tandberg, David A.

    2013-01-01

    Our fixed-effects panel data analysis of state spending on higher education fills a near void of studies examining capital expenditures on higher education. In our study, we found that political characteristics (e.g., interest group activity, organizational structure, and formal powers) largely account for differences between general fund and…

  11. Decaying states as complex energy eigenvectors in generalized quantum mechanics

    International Nuclear Information System (INIS)

    Sudarshan, E.C.G.; Chiu, C.B.; Gorini, V.

    1977-04-01

    The problem of particle decay is reexamined within the Hamiltonian formalism. By deforming contours of integration, the survival amplitude is expressed as a sum of purely exponential contributions arising from the simple poles of the resolvent on the second sheet plus a background integral along a complex contour GAMMA running below the location of the poles. One observes that the time dependence of the survival amplitude in the small time region is strongly correlated to the asymptotic behaviour of the energy spectrum of the system; one computes the small time behavior of the survival amplitude for a wide variety of asymptotic behaviors. In the special case of the Lee model, using a formal procedure of analytic continuation, it is shown that a complete set of complex energy eigenvectors of the Hamiltonian can be associated with the poles of the resolvent of the background contour GAMMA. These poles and points along GAMMA correspond to the discrete and the continuum states respectively. In this context, each unstable particle is associated with a well defined object, which is a discrete generalized eigenstate of the Hamiltonian having a complex eigenvalue, with its real and negative imaginary parts being the mass and half width of the particle respectively. Finally, one briefly discusses the analytic continuation of the scattering amplitude within this generalized scheme, and notes the appearance of ''redundant poles'' which do not correspond to discrete solutions of the modified eigenvalue problem

  12. Accountable or not accountable: A profile comparison of alleged offenders referred to the Free State Psychiatric Complex Forensic Observation Ward in Bloemfontein from 2009 to 2012

    Directory of Open Access Journals (Sweden)

    Edwin D. du Plessis

    2017-05-01

    Full Text Available Background: The crime rate in South Africa is extraordinarily high. The problem of crime is further complicated when a person, who suffers from a mental illness, becomes involved in a crime. Furthermore, the forensic evaluation of a person suspected of having a mental illness involved in alleged criminal behaviour can be challenging. However, a dearth of information exists in South African literature regarding the link between crime and mental illness. Aim: To determine the percentage of alleged offenders, referred to the Free State Psychiatric Complex (FSPC for observation, found accountable and not accountable, and to compare the biographical, diagnosis and offence profiles of these two groups. The analysis of differences can contribute to a better understanding of the complex process of forensic assessments. Setting: Forensic Observation Ward, FSPC, Bloemfontein. Methods: In this comparative, retrospective study, all 505 trial-awaiting alleged offenders (observati referred from 2009 to 2012 for a 30-day observation period, according to Sections 77 and/or 78 of the Criminal Procedures Act, were included. Results were summarised as frequencies and percentages, and means or percentiles. Significant differences between the groups were determined by sample t-tests or chi-squared tests. Results: Observati found not accountable were in the majority (64.5%. Significant differences were found regarding marital and employment status, substance abuse, type of offence and diagnoses between the two groups. Almost all of the observati found to be not accountable were diagnosed with mental illness at the time of the assessment, whereas most observati found to be accountable for their actions at the time of the alleged offence were not found to be mentally ill. Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault

  13. Development of state computerised accounting system for nuclear material in the Slovak Republic and the Czech Republic towards 2000

    International Nuclear Information System (INIS)

    Bezak, S.; Bencova, A.; Cisar, V.; Zajicova, M.; Bilek, J.; Olsansky, J.

    1999-01-01

    The presentation describes the evaluation of computerised system for processing of safeguards data and reporting to the IAEA in the Slovak Republic and in the Czech Republic in accordance with their Safeguards Agreements. The attention is given to the first code for processing of accounting data, established and operated in the Nuclear Research Institute in Rez in 1980. Further it is concentrated on the code ZARUKY, developed as a tool for control of and accounting for nuclear material at the State level in 1992, created on the database system CLIPPER-5 in operational system MS-DOS and operated until now. The general intention is to show and clarify main problems connected with the year 2000 and to share this experience with other colleagues. Possible ways for solution of these problems are listed and necessary regulatory role of the SSACs is presented. Also the main requirements for new code, which should communicate with the database of operators and reflect all limitations specified in their permissions, which should be a system with fully satisfactory safety, strictly defined confidentiality and should allow the access of several users in parallel is described. As a new component of this afford the requirements for reporting in accordance with the Protocol Additional to the Safeguard Agreement is mentioned. It is presented that the code in WINDOWS operation system on a database system ORACLE accepting also new date format 'YYYYMMDD' would meet all of these requirements. (author)

  14. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    Science.gov (United States)

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  15. 77 FR 71448 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2012-11-30

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... types of accounting and auditing relief for Federal onshore or Outer Continental Shelf lease production... auditing requirements. States make an annual determination of whether or not to allow relief. Two options...

  16. 76 FR 76757 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-12-08

    ... DEPARTMENT OF THE INTERIOR Office of Natural Resources Revenue [Docket No. ONRR-2011-0002] States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... published September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal...

  17. Accounting for Diversity in Suicide Research: Sampling and Sample Reporting Practices in the United States.

    Science.gov (United States)

    Cha, Christine B; Tezanos, Katherine M; Peros, Olivia M; Ng, Mei Yi; Ribeiro, Jessica D; Nock, Matthew K; Franklin, Joseph C

    2018-04-01

    Research on suicidal thoughts and behaviors (STB) has identified many risk factors, but whether these findings generalize to diverse populations remains unclear. We review longitudinal studies on STB risk factors over the past 50 years in the United States and evaluate the methodological practices of sampling and reporting sample characteristics. We found that articles frequently reported participant age and sex, less frequently reported participant race and ethnicity, and rarely reported participant veteran status or lesbian, gay, bisexual, and transgender status. Sample reporting practices modestly and inconsistently improved over time. Finally, articles predominantly featured White, non-Hispanic, young adult samples. © 2017 The American Association of Suicidology.

  18. Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

    International Nuclear Information System (INIS)

    Morini, Filippo; Deleuze, Michael Simon; Watanabe, Noboru; Kojima, Masataka; Takahashi, Masahiko

    2015-01-01

    The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b 1 , 6a 1 , 4b 2 , and 1a 2 orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point out in particular the most appreciable role which is played by a few specific molecular vibrations of A 1 , B 1 , and B 2 symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing

  19. 75 FR 71353 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

    Science.gov (United States)

    2010-11-23

    ... the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule... only if the Attorney General has certified ``that [the] State has established a mechanism for providing... State to qualify for the special habeas procedures, the Attorney General must determine that ``the State...

  20. A general model for likelihood computations of genetic marker data accounting for linkage, linkage disequilibrium, and mutations.

    Science.gov (United States)

    Kling, Daniel; Tillmar, Andreas; Egeland, Thore; Mostad, Petter

    2015-09-01

    Several applications necessitate an unbiased determination of relatedness, be it in linkage or association studies or in a forensic setting. An appropriate model to compute the joint probability of some genetic data for a set of persons given some hypothesis about the pedigree structure is then required. The increasing number of markers available through high-density SNP microarray typing and NGS technologies intensifies the demand, where using a large number of markers may lead to biased results due to strong dependencies between closely located loci, both within pedigrees (linkage) and in the population (allelic association or linkage disequilibrium (LD)). We present a new general model, based on a Markov chain for inheritance patterns and another Markov chain for founder allele patterns, the latter allowing us to account for LD. We also demonstrate a specific implementation for X chromosomal markers that allows for computation of likelihoods based on hypotheses of alleged relationships and genetic marker data. The algorithm can simultaneously account for linkage, LD, and mutations. We demonstrate its feasibility using simulated examples. The algorithm is implemented in the software FamLinkX, providing a user-friendly GUI for Windows systems (FamLinkX, as well as further usage instructions, is freely available at www.famlink.se ). Our software provides the necessary means to solve cases where no previous implementation exists. In addition, the software has the possibility to perform simulations in order to further study the impact of linkage and LD on computed likelihoods for an arbitrary set of markers.

  1. Greenhouse gas emission accounting for EU member states from 1991 to 2012

    International Nuclear Information System (INIS)

    Su, Meirong; Pauleit, Stephan; Yin, Xuemei; Zheng, Ying; Chen, Shaoqing; Xu, Chao

    2016-01-01

    Highlights: • GHG emissions for the EU28 during 1991–2012 are accounted. • The EU28 are classified into four groups based on GHG emission structure. • It can facilitate classified management of GHG emissions. • The EU case shows the common but differentiated principle in emission reduction. - Abstract: Collectively, the EU is among the world’s largest greenhouse gas (GHG) emitters, though remarkable decreases in GHG emissions have been observed in recent years. In this work the GHG emissions for the 28 EU member states between 1991 and 2012 are accounted for and compared according to the inventory method of the Intergovernmental Panel on Climate Change (IPCC). The structure of GHG emissions at a national level, their distribution between countries, and trends across the period are then analyzed. National emission sources and sinks are decomposed for each country to elucidate the contribution of each sector (energy, industrial processes, solvents and other product use, agriculture, land use/land-use change and forestry, and waste) to the national totals. Germany was the largest emitter, with net emissions totaling 939 Tg CO_2 equivalent in 2012, 60% more than the UK and 89% more than France, the second and third biggest emitters, respectively. The energy sector and agriculture were found to be the largest sources of emissions in most countries. Four quadrants were established to compare countries’ performance in emission intensity, carbon removal rate, and net reduction rate of GHG emissions. Slovenia, Portugal, Sweden, and Finland were located in Quadrant II as they displayed relatively low emission intensities and high carbon removal rates. Conversely, Hungary, Greece, Cyprus, the Czech Republic, and Poland were located in Quadrant IV because of their relatively high emission intensities and low carbon removal rates. Some suggestions for integrating the annual results and the trends both within and among countries into national and regional emissions

  2. Electronic state of ruthenium deposited onto oxide supports: An XPS study taking into account the final state effects

    International Nuclear Information System (INIS)

    Larichev, Yurii V.; Moroz, Boris L.; Bukhtiyarov, Valerii I.

    2011-01-01

    The electronic state of ruthenium in the supported Ru/EO x (EO x = MgO, Al 2 O 3 or SiO 2 ) catalysts prepared by with the use of Ru(OH)Cl 3 or Ru(acac) 3 (acac = acetylacetonate) and reduced with H 2 at 723 K is characterized by X-ray photoelectron spectroscopy (XPS) in the Ru 3d, Cl 2p and O 1s regions. The influence of the final state effects (the differential charging and variation of the relaxation energy) on the binding energy (BE) of Ru 3d 5/2 core level measured for supported Ru nanoparticles is estimated by comparison of the Fermi levels and the modified Auger parameters determined for the Ru/EO x samples with the corresponding characteristics of the bulk Ru metal. It is found that the negative shift of the Ru 3d 5/2 peak which is observed in the spectrum of ruthenium deposited onto MgO (BE = 279.5-279.7 eV) with respect to that of Ru black (BE = 280.2 eV) or ruthenium supported on γ-Al 2 O 3 and SiO 2 (BE = 280.4 eV) is caused not by the transfer of electron density from basic sites of MgO, as considered earlier, but by the differential charging of the supported Ru particles compared with the support surface. Correction for the differential charging value reveals that the initial state energies of ruthenium in the Ru/EO x systems are almost identical (BE = 280.5 ± 0.1 eV) irrespectively of acid-base properties of the support, the mean size of supported Ru crystallites (within the range of 2-10 nm) and the surface Cl content. The results obtained suggest that the difference in ammonia synthesis activity between the Ru catalysts supported on MgO and on the acidic supports is accounted for by not different electronic state of ruthenium on the surface of these oxides but by some other reasons.

  3. Basic equations of quasiparticle-phonon model of nucleus with account of Pauli principle and phonons interactions in ground state

    International Nuclear Information System (INIS)

    Voronov, V.V.; Dang, N.D.

    1984-01-01

    the system of equations, enabling to calculate the energy and the structure of excited states, described by the wave function, containing one- and two-phon components was obtained in the framework of quasiparticlephonon model. The requirements of Pauli principle for two-phonon components and phonon correlation in the ground nucleus state are taken into account

  4. Growth of Accountable Care Organizations in California: Number, Characteristics, and State Regulation.

    Science.gov (United States)

    Fulton, Brent D; Pegany, Vishaal; Keolanui, Beth; Scheffler, Richard M

    2015-08-01

    Accountable care organizations (ACOs) result in physician organizations' and hospitals' receiving risk-based payments tied to costs, health care quality, and patient outcomes. This article (1) describes California ACOs within Medicare, the commercial market, and Medi-Cal and the safety net; (2) discusses how ACOs are regulated by the California Department of Managed Health Care and the California Department of Insurance; and (3) analyzes the increase of ACOs in California using data from Cattaneo and Stroud. While ACOs in California are well established within Medicare and the commercial market, they are still emerging within Medi-Cal and the safety net. Notwithstanding, the state has not enacted a law or issued a regulation specific to ACOs; they are regulated under existing statutes and regulations. From August 2012 to February 2014, the number of lives covered by ACOs increased from 514,100 to 915,285, representing 2.4 percent of California's population, including 10.6 percent of California's Medicare fee-for-service beneficiaries and 2.3 percent of California's commercially insured lives. By emphasizing health care quality and patient outcomes, ACOs have the potential to build and improve on California's delegated model. If recent trends continue, ACOs will have a greater influence on health care delivery and financial risk sharing in California. Copyright © 2015 by Duke University Press.

  5. Stress state reassessment of Romanian offshore structures taking into account corrosion influence

    Science.gov (United States)

    Joavină, R.; Zăgan, S.; Zăgan, R.; Popa, M.

    2017-08-01

    Progressive degradation analysis for extraction or exploration offshore structure, with appraisal of failure potential and the causes that can be correlated with the service age, depends on the various sources of uncertainty that require particular attention in design, construction and exploitation phases. Romanian self erecting platforms are spatial lattice structures consist of tubular steel joints, forming a continuous system with an infinite number of dynamic degrees of freedom. Reassessment of a structure at fixed intervals of time, recorrelation of initial design elements with the actual situation encountered in location and with structural behaviour represents a major asset in lowering vulnerabilities of offshore structure. This paper proposes a comparative reassessment of the stress state for an offshore structure Gloria type, when leaving the shipyard and at the end of that interval corresponding to capital revision, taking into account sectional changes due to marine environment corrosion. The calculation was done using Newmark integration method on a 3D model, asses of the dynamic loads was made through probabilistic spectral method.

  6. Robust general N user authentication scheme in a centralized quantum communication network via generalized GHZ states

    Science.gov (United States)

    Farouk, Ahmed; Batle, J.; Elhoseny, M.; Naseri, Mosayeb; Lone, Muzaffar; Fedorov, Alex; Alkhambashi, Majid; Ahmed, Syed Hassan; Abdel-Aty, M.

    2018-04-01

    Quantum communication provides an enormous advantage over its classical counterpart: security of communications based on the very principles of quantum mechanics. Researchers have proposed several approaches for user identity authentication via entanglement. Unfortunately, these protocols fail because an attacker can capture some of the particles in a transmitted sequence and send what is left to the receiver through a quantum channel. Subsequently, the attacker can restore some of the confidential messages, giving rise to the possibility of information leakage. Here we present a new robust General N user authentication protocol based on N-particle Greenberger-Horne-Zeilinger (GHZ) states, which makes eavesdropping detection more effective and secure, as compared to some current authentication protocols. The security analysis of our protocol for various kinds of attacks verifies that it is unconditionally secure, and that an attacker will not obtain any information about the transmitted key. Moreover, as the number of transferred key bits N becomes larger, while the number of users for transmitting the information is increased, the probability of effectively obtaining the transmitted authentication keys is reduced to zero.

  7. General practitioners' tacit and stated policies in the prescription of lipid lowering agents.

    Science.gov (United States)

    Evans, J S; Harries, C; Dennis, I; Dean, J

    1995-01-01

    BACKGROUND. Research into general practitioners' prescribing behaviour with regard to lipid lowering agents has relied on survey methods which presume that doctors have insight into their prescribing behaviour and can describe it accurately. AIM. This study set out to measure the tacit policies used by general practitioners in prescribing lipid lowering agents and to compare these with their stated policies. METHOD. Effects of 13 separate cues on decisions to prescribe were examined. The cues included cholesterol levels and a number of associated risk factors for coronary heart disease. Doctors rated 130 imaginary cases presented by a computer. Thirty five general practitioners in the Plymouth area participated in the study. Their ages ranged from 31 to 55 years and all but four were men. The raw data in each case was a rating of the likelihood that the doctor would prescribe for the patient described. These were converted into statistical weightings by use of multiple linear regression. The pattern of (standardized) weights constituted the tacit policy for each doctor. Stated policies were measured in a subsequent interview by asking doctors to rate the influence of each cue. RESULTS. Both tacit and stated policies diverged widely between different doctors. Most doctors overestimated the number of cues that had actually influenced their decisions, and many believed that they had taken into account associated factors for coronary heart disease when they had not. On lifestyle related risks doctors were generally less likely to treat overweight people and most stated this as their policy. Most were also less likely to treat smokers but some had the opposite policy. Those less likely to treat smokers were also less likely to treat obese patients. There was also considerable variation in the extent to which the doctors took account of the attitude of the patient to receiving treatment. CONCLUSION. Doctors' policies are highly variable and particularly inconsistent in

  8. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    Science.gov (United States)

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  9. Holding Colleges and Universities Accountable for Meeting State Needs. Challenge to Lead Series

    Science.gov (United States)

    Diaz, Alicia A.; Lord, Joan; Marks, Joseph L.

    2006-01-01

    Kentucky, Oklahoma, and Tennessee have given all the Southern Regional Education Board (SREB) states a new tool to help focus their colleges and universities on state needs. These three states have created plans for their higher education institutions by drawing on leadership from a broad range of state agencies. They identified state needs and…

  10. Quantitative assessment of evidential weight for a fingerprint comparison. Part II: a generalisation to take account of the general pattern.

    Science.gov (United States)

    Neumann, Cedric; Evett, Ian W; Skerrett, James E; Mateos-Garcia, Ismael

    2012-01-10

    The authors have proposed a quantitative method for assessing weight of evidence in the case where a fingermark from a crime scene is compared with a set of control prints from the ten fingers of a suspect. The approach is based on the notion of calculating a Likelihood Ratio (LR) that addresses a pair of propositions relating to the individual who left the crime mark. The current method considers only information extracted from minutiae, such as location, direction and type. It does not consider other information usually taken into account by fingerprint examiners, such as the general pattern of the ridge flow on the mark and the control prints. In this paper, we propose an improvement to our model that allows a fingerprint examiner to take advantage of pattern information when assessing the evidential weight to be assigned to a fingerprint comparison. We present an extension of the formal analysis proposed earlier and we illustrate our approach with an example. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  11. The State Regulation and Accounting and Analytical Support of the Development of E-Commerce in the Consumer Sector

    Directory of Open Access Journals (Sweden)

    Koval Viktor V

    2016-08-01

    Full Text Available The aim of the article is to study the theoretical and methodological principles of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector. The peculiarities of the state regulation and accounting and analytical support of the development of e-commerce in the consumer sector have been considered. The international and domestic experience in the field of regulatory support of e-commerce is studied. There systematized the ways of solving the problems of e-commerce in Ukraine based on the need to minimize the direct regulation with the perfection of the institutional environment to improve business conditions including the issues of the fiscal regime and simplification of the customs tariff regulation. The state regulation of e-commerce should constructively contribute to the development of entrepreneurship among other measures by solving the problem of financial control of electronic transactions and supporting the payment infrastructure of e-commerce in the consumer market on the basis of its corresponding accounting and analytical support. Prospects of further research in this direction are definition of a clear and harmonized with international standards state policy in the sphere of regulation of e-commerce in the consumer market on the basis of the relevant accounting and analytical support, since the appearance of new objects and forms of economic activity sets new tasks for the accounting, which develops in parallel with these changes and generates information for managing at both the micro and macro level.

  12. Mr Bjarne Mork-Eidem, Director General, Norwegian State Audit

    CERN Multimedia

    Maximilien Brice

    2003-01-01

    Photos 01,02: Mr Bjarne Mørk-Eidem, Auditor General of Norway (centre) visiting the ATLAS assembly hall in building 180, with from left to right: Prof. Steinar Stapnes, University of Oslo ; Mr Per Ivar Lied, Permanent Mission of Norway, Geneva ; Prof. Egil Lillestøl, University of Bergen and Mr Jan Otto Jøranli, Office of the Auditor General of Norway, May 2003. Photo 03: Mr Bjarne Mørk-Eidem, Auditor General of Norway (left) visiting the ATLAS assembly hall in building 180, with from left to right: Mr Jan Otto Jøranli, Office of the Auditor General of Norway ; Prof. Steinar Stapnes, University of Oslo and Prof. Egil Lillestøl, University of Bergen, May 2003. Photo 04: Mr Bjarne Mørk-Eidem, Auditor General of Norway, during his visit of the ATLAS assembly hall in building 180, May 2003. Photo 05: From left to right: Mr Jan Otto Jøranli, Office of the Auditor General of Norway ; Mr Bjarne Mørk-Eidem, Auditor General of Norway; Prof. Egil Lillestøl, University of Bergen and Prof. Steinar Stapnes, Univ...

  13. JUDGMENT OF POLITICAL PARTIES ACCOUNTABILITY OF THE RIO GRANDE DO NORTE STATE: WHICH ASPECTS RELATE WITH APPROVAL AND DISAPPROVAL?

    Directory of Open Access Journals (Sweden)

    Stênnia Maria Ferreira de Brito

    2016-03-01

    Full Text Available The aim of this study is to identify factors that relate to the judgment of political parties accountability operating in the state of Rio Grande do Norte. Twenty-four political parties with directory in the state were selected considering those who have had their accounts judged between 2006 to 2013. In order to determine which factors are related to the trial of party accounts, logistic regression were considered for the analysis. Independent variables were the total revenues received by the party (in logarithm, dummy for political parties with or without the resources of the party fund and dummy for years that there were state elections, while the trial of the accounts of parties (approval / disapproval is dependent variable. The results show that only the dummy's Party Fund positively influence the judgments of the annual accounts parties. Thus, it is understood that the parties receiving public funds are more likely to provide better information and, therefore, have its accounts approved by the Unidade Técnica do Tribunal Regional Eleitoral do Rio Grande do Norte. Moreover, one can even say that the parties receiving such government help have a trend or an indication of concern with the concept of accountability, since the party fund is a public resource. It is recommended that future studies address other indicators, for example, liquidity, debt and profitability. Moreover, as also proxies related to the disclosure of financial statements, number of persons elected by party in relation to the number of candidates and party members number could become plausible indicators for future research that would use the same methodology. In addition, replicate this metodology to other states for comparative issues, and even use the same methodology at national level could be aspects of research to be worked for the future.

  14. The generalized pseudospectral approach to the bound states of the ...

    Indian Academy of Sciences (India)

    physics [6,7], solid-state physics [8,9], chemical physics [10], etc. ... coupling region and for the lower states, there is a lack of good quality ... relativistic framework for solving the radial Schrödinger equation (SE) of a single- ... throughout this article. ... the usual radial and angular momentum quantum numbers respectively.

  15. General entanglement-assisted transformation for bipartite pure quantum states

    Science.gov (United States)

    Song, Wei; Huang, Yan; Nai-LeLiu; Chen, Zeng-Bing

    2007-01-01

    We introduce the general catalysts for pure entanglement transformations under local operations and classical communications in such a way that we disregard the profit and loss of entanglement of the catalysts per se. As such, the possibilities of pure entanglement transformations are greatly expanded. We also design an efficient algorithm to detect whether a k × k general catalyst exists for a given entanglement transformation. This algorithm can also be exploited to witness the existence of standard catalysts.

  16. Pamplin College partners with Deloitte to prepare students for sweeping changes to United States accounting profession

    OpenAIRE

    Ho, Sookhan

    2008-01-01

    Virginia Tech's Pamplin College of Business is one of two schools selected to partner with audit and consulting firm Deloitte to develop much needed college accounting curricula on the International Financial Reporting Standards (IFRS).

  17. The Pew Home Visiting Campaign: Helping States Improve Quality, Evaluation, and Accountability

    Science.gov (United States)

    Schlitt, John

    2010-01-01

    The Pew Home Visiting Campaign was launched in 2009 by the Pew Center on the States to guide state policymakers toward smart investments in quality, voluntary home-based programs for new and expectant families. In light of the federal development and pressing needs of states, the campaign will assist states in several ways, including policy…

  18. Unanswered Questions on Educating Handicapped Children in Local Public Schools. Report to the Congress by the Comptroller General of the United States.

    Science.gov (United States)

    Comptroller General of the U.S., Washington, DC.

    The report by the General Accounting Office examines the status of education for handicapped children in 10 states. P.L. 94-142, the Education for All Handicapped Children Act, is reviewed briefly, and the states' compliance with the following aspects was assessed: eligibility criteria, individualized educational programs, and provision of a free…

  19. Generalized trust and intelligence in the United States.

    Directory of Open Access Journals (Sweden)

    Noah Carl

    Full Text Available Generalized trust refers to trust in other members of society; it may be distinguished from particularized trust, which corresponds to trust in the family and close friends. An extensive empirical literature has established that generalized trust is an important aspect of civic culture. It has been linked to a variety of positive outcomes at the individual level, such as entrepreneurship, volunteering, self-rated health, and happiness. However, two recent studies have found that it is highly correlated with intelligence, which raises the possibility that the other relationships in which it has been implicated may be spurious. Here we replicate the association between intelligence and generalized trust in a large, nationally representative sample of U.S. adults. We also show that, after adjusting for intelligence, generalized trust continues to be strongly associated with both self-rated health and happiness. In the context of substantial variation across countries, these results bolster the view that generalized trust is a valuable social resource, not only for the individual but for the wider society as well.

  20. Generalized YORP evolution: Onset of tumbling and new asymptotic states

    Science.gov (United States)

    Vokrouhlický, D.; Breiter, S.; Nesvorný, D.; Bottke, W. F.

    2007-11-01

    Asteroids have a wide range of rotation states. While the majority spin a few times to several times each day in principal axis rotation, a small number spin so slowly that they have somehow managed to enter into a tumbling rotation state. Here we investigate whether the Yarkovsky-Radzievskii-O'Keefe-Paddack (YORP) thermal radiation effect could have produced these unusual spin states. To do this, we developed a Lie-Poisson integrator of the orbital and rotational motion of a model asteroid. Solar torques, YORP, and internal energy dissipation were included in our model. Using this code, we found that YORP can no longer drive the spin rates of bodies toward values infinitely close to zero. Instead, bodies losing too much rotation angular momentum fall into chaotic tumbling rotation states where the spin axis wanders randomly for some interval of time. Eventually, our model asteroids reach rotation states that approach regular motion of the spin axis in the body frame. An analytical model designed to describe this behavior does a good job of predicting how and when the onset of tumbling motion should take place. The question of whether a given asteroid will fall into a tumbling rotation state depends on the efficiency of its internal energy dissipation and on the precise way YORP modifies the spin rates of small bodies.

  1. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... accounting period; (9) A list showing the name, address, and identifying number of, and the number of shares... United States dollars with a statement of the exchange rates used. The following rules shall apply for... functional currency as required on the form. Earnings and profits amounts furnished under paragraphs (f)(10...

  2. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    Science.gov (United States)

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  3. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Science.gov (United States)

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  4. 10 CFR 9.45 - Annual report to the Attorney General of the United States.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Annual report to the Attorney General of the United States... Regulations § 9.45 Annual report to the Attorney General of the United States. (a) On or before February 1 of each year, the NRC will submit a report covering the preceding fiscal year to the Attorney General of...

  5. 75 FR 29217 - Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal...

    Science.gov (United States)

    2010-05-25

    ... Office of the Attorney General; Certification Process for State Capital Counsel Systems; Removal of Final Rule AGENCY: Office of the Attorney General, Department of Justice. ACTION: Notice of proposed... the Attorney General has certified ``that [the] State has established a mechanism for providing...

  6. 38 CFR 1.205 - Notification to the Attorney General or United States Attorney's Office.

    Science.gov (United States)

    2010-07-01

    ... Attorney General or United States Attorney's Office. 1.205 Section 1.205 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Referrals of Information Regarding Criminal Violations § 1.205 Notification to the Attorney General or United States Attorney's Office. VA police and/or...

  7. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

  8. Rubin's CMS reduction method for general state-space models

    NARCIS (Netherlands)

    Kraker, de A.; Campen, van D.H.

    1996-01-01

    In this paper the Rubin CMS procedure for the reduction and successive coupling of undamped structural subsystems with symmetric system matrices will be modified for the case of general damping. The final coordinate transformation is based on the use of complex (residual) flexibility modes,

  9. Dark energy cosmology with generalized linear equation of state

    International Nuclear Information System (INIS)

    Babichev, E; Dokuchaev, V; Eroshenko, Yu

    2005-01-01

    Dark energy with the usually used equation of state p = wρ, where w const 0 ), where the constants α and ρ 0 are free parameters. This non-homogeneous linear equation of state provides the description of both hydrodynamically stable (α > 0) and unstable (α < 0) fluids. In particular, the considered cosmological model describes the hydrodynamically stable dark (and phantom) energy. The possible types of cosmological scenarios in this model are determined and classified in terms of attractors and unstable points by using phase trajectories analysis. For the dark energy case, some distinctive types of cosmological scenarios are possible: (i) the universe with the de Sitter attractor at late times, (ii) the bouncing universe, (iii) the universe with the big rip and with the anti-big rip. In the framework of a linear equation of state the universe filled with a phantom energy, w < -1, may have either the de Sitter attractor or the big rip

  10. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    International Nuclear Information System (INIS)

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

  11. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

  12. State system of accounting for and control of nuclear materials and Protocol Additional in the Slovak Republic

    International Nuclear Information System (INIS)

    Bencova, A.

    2001-01-01

    Full text: The State System of Accounting for and Control of Nuclear Materials (SSAC) which is established in the Slovak Republic was developed by the former Czechoslovak Atomic Energy Commission and after splitting of the Czechoslovak Republic in 1993 it has been fully accepted by the regulatory authority of the Slovak Republic. This system is based on requirements of the safeguards agreement between the government of the Czechoslovak Republic and the IAEA (which has been accepted by the government of the Slovak Republic), known as INFCIRC/173. The agreement is conforming to INFCIRC/153 i. e. it is reflecting requirements of the Treaty on the Non - Proliferation of Nuclear Weapons (NPT) which was signed by the government of the Czechoslovak Socialist Republic on 01. 07. 1968 and in March 1993 was accepted by the government of the Slovak Republic. The SSAC in the Slovak Republic has national and international objectives. Organisational and functional elements of the SSAC in the Slovak Republic can be addressed in the following six major areas: a) Authority and Responsibility; b) Laws, Regulations and Other Measures; c) SSAC Information System; d) Establishment of Requirements for Nuclear Materials Accounting and Control; e) Ensuring Compliance; f) Technical Support. Legal Basis for the IAEA inspection activities is an Agreement between the government of the Slovak Republic and the IAEA (INFCIRC/173). The Agreement is supplemented by the Subsidiary Arrangement (SA), which contains in the general part the requirements on accountancy documentation, reports and inspections. The Facility Attachment is a part of SA, which contains information specific for individual MBA, mainly: a brief description of the facility, its purpose, nominal capacity, geographic location, the name and address; location and flow of nuclear materials, a description of features of the facility relating to material accountancy, containment and surveillance; a description of the existing and

  13. Self-consistent description of isobaric 0+ states taking the one-particle continuum into account exactly

    International Nuclear Information System (INIS)

    Pyatov, N.I.; Salamov, D.I.; Fayans, S.A.

    1981-01-01

    The properties of discrete and resonance isobaric 0 + states of nuclei are studied within the framework of a self-consistent approach. The equations for the charge-exchange effective field are solved in the coordinate representation taking the one-particle continuum into account exactly. Microscopic estimates of the analog-state energies and the matrix elements, transition densities, and strength functions of the isospin-allowed and forbidden Fermi transitions are obtained together with the values of the isospin admixtures in the ground states of the parent nuclei and their analogs. The escape widths of the isobaric resonances are also discussed

  14. State-space Generalized Predicitve Control for redundant parallel robots

    Czech Academy of Sciences Publication Activity Database

    Belda, Květoslav; Böhm, Josef; Valášek, M.

    2003-01-01

    Roč. 31, č. 3 (2003), s. 413-432 ISSN 1539-7734 R&D Projects: GA ČR GA101/03/0620 Grant - others:CTU(CZ) 0204512 Institutional research plan: CEZ:AV0Z1075907 Keywords : parallel robot construction * generalized predictive control * drive redundancy Subject RIV: BC - Control Systems Theory http://library.utia.cas.cz/separaty/historie/belda-0411126.pdf

  15. United States Department of Education: Annual Accountability Report, Fiscal Year 1995.

    Science.gov (United States)

    Department of Education, Washington, DC.

    Fiscal year 1995 marks the first year during which an independent audit was conducted of the U.S. Department of Education's financial statements. This first annual accountability report describes the department's history, current mission, priorities, and progress. It highlights the department's program and fiscal accomplishments and describes…

  16. Parents' Experiences as Predictors of State Accountability Measures of Schools' Facilitation of Parent Involvement

    Science.gov (United States)

    Elbaum, Batya; Blatz, Erin T.; Rodriguez, Raymond J.

    2016-01-01

    The aim of this study was to ascertain which dimensions of parents' experiences with schools are most strongly associated with parents' perceptions that schools are or are not facilitating parent involvement as mandated by the federal accountability system under the Individuals With Disabilities Education Act (IDEA). Participants were 92 parents…

  17. The Politics of Accountability: Assessing Teacher Education in the United States

    Science.gov (United States)

    Cochran-Smith, Marilyn; Piazza, Peter; Power, Christine

    2013-01-01

    Currently there are multiple teacher education reform policies being proposed, piloted, and debated at a variety of levels and by various interest groups, stakeholders, and policy-makers. Along with an unprecedented sense of urgency about these important goals, what most U.S. reforms have in common is increased accountability. Using a discourse…

  18. 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…

  19. Regional training course on state systems of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    2001-01-01

    The publication is an outline of the subjects that are included in a regional training course organized in Buenos Aires (Argentina) by the IAEA with the cooperation of the Argentine Government and the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) from September 24 to October 5, 2001

  20. Independent State of Samoa School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

    Education in the Samoa is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Personnel ma...

  1. Financial Reporting for the Other Defense Organizations - General Funds at the Defence Finance and Accounting Service San Antonio

    National Research Council Canada - National Science Library

    2002-01-01

    ...) for inclusion in the FY 2001 Other Defense Organizations Financial Statements. Specifically, we looked at the abnormal balances reported in trial balances prepared by the Defense Finance and Accounting Service San Antonio...

  2. 28 CFR 65.84 - Procedures for the Attorney General when seeking State or local assistance.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Procedures for the Attorney General when... the Attorney General when seeking State or local assistance. (a)(1) When the Attorney General... President has determined that an immigration emergency exists, the Attorney General shall negotiate the...

  3. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    Science.gov (United States)

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  4. Generalized fault tree analysis combined with state analysis

    International Nuclear Information System (INIS)

    Caldarola, L.

    1980-02-01

    An analytical theory has been developed which allows one to calculate the occurrence probability of the top event of a fault tree with multistate (two or more than two states) components. It is shown that, in order to correctly describe a system with multistate components, a special type of boolean algebra is required. This is called 'boolean algebra with restrictions on variables' and its basic rules are the same as those of the traditional boolean algebra with some additional restrictions on the variables. These restrictions are extensively discussed in the paper. It is also shown that the boolean algebra with restrictions on variables facilitates the task of formally combining fault tree analysis with state analysis. The computer program MUSTAFA 1 based on the above theory has been developed. It can analyse fault trees of system containing statistically independent as well as dependent components with two or more than two states. MUSTAFA 1 can handle coherent as well as non coherent boolean functions. (orig.) 891 HP/orig. 892 MB [de

  5. Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

    OpenAIRE

    Ma, Xili

    2017-01-01

    Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

  6. 75 FR 4102 - Folsom Lake State Recreation Area and Folsom Power House State Historic Park General Plan...

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF THE INTERIOR Bureau of Reclamation Folsom Lake State Recreation Area and Folsom Power House State Historic Park General Plan/Resource Management Plan AGENCY: Bureau of Reclamation... review and comment a joint Final EIS/EIR for the Folsom Lake State Recreation Area and Folsom Power House...

  7. Uncited Research Articles in Popular United States General Radiology Journals.

    Science.gov (United States)

    Rosenkrantz, Andrew B; Chung, Ryan; Duszak, Richard

    2018-05-03

    This study aimed to characterize articles in popular general radiology journals that go uncited for a decade after publication. Using the Web of Science database, we identified annual citation counts for 13,459 articles published in Radiology, American Journal of Roentgenology, and Academic Radiology between 1997 and 2006. From this article cohort, we then identified all original research articles that accrued zero citations within a decade of publication. A concurrent equal-sized cohort of most cited articles was created. Numerous characteristics of the uncited and most cited articles were identified and compared. Only 47 uncited articles went uncited for a decade after publication. When compared to the 47 most cited articles over that same window, the uncited articles were significantly (P articles, uncited articles also had significantly (P articles published in popular general radiology journals, only a very small number of original research investigations remained uncited a decade after publication. Given that citations reflect the impact of radiology research, this observation suggests that journals are appropriately selecting meaningful work. Investigators seeking to avoid futile publication might consider their research initiatives in light of these characteristics. Copyright © 2018 The Association of University Radiologists. Published by Elsevier Inc. All rights reserved.

  8. Much More Than Economy: Assessing Electoral Accountability in the CEE Member States

    Directory of Open Access Journals (Sweden)

    Fumarola Andrea

    2016-12-01

    Full Text Available Electoral accountability is considered the mechanism through which voters hold governments responsible for their performance. Questioning the traditional approach of economic voting theory, the article focuses on the influence exerted by the political context—comprehensively considered as government clarity of responsibility, availability of governing alternatives, electoral formula, and freedom of the media—on the accountability mechanism in eleven countries of Central and Eastern Europe. Using individual and aggregate data collected after the 2014 European Elections by the European Election Study (EES, the present article analyses this process in its double dimension of answerability and enforcement (Schedler 1999. Our findings suggest that voters’ ability to express discontent with economic performance in new European democracies is strongly influenced by specific characteristics of the political context. A stable and cohesive government as well as a free media system, in particular, seem to facilitate performance voting in the region.

  9. Financing of current account deficit in new member states and Croatia

    Directory of Open Access Journals (Sweden)

    Radmila Jovančević

    2008-06-01

    Full Text Available The aim of this paper is to analyze the transition results in the countries of the last wave of accession to the European Union. After they joined the EU, the average productivity growth dropped in the fi rst year, but later this was overcome. While the rate of GDP growth rose in most NMS countries, current account deficits remained very high and foreign direct investments were not capable of covering current account defi cits in all NMS countries. Both the rising external debt in many NMS countries and the accumulation of household debts resulting from fast credit growth create a risk in most countries. The comparative analyses show that some governments need to work at sustainable economic policies to keep infl ation under control and reduce external vulnerability. The conclusion of the paper is that regardless of the availability of EU funds, national investment policy will have considerable impact on the real growth of the economy.

  10. International training course on implementation of state systems of accounting for and control of nuclear materials

    International Nuclear Information System (INIS)

    1982-12-01

    The course was developed to provide practical training in the implementation and operation of a national system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1982 course was placed on methods for safeguarding reactor facilities - both research reactors and power reactors plus their associated spent-fuel fuel storage. Separate abstracts have been prepared for 23 of the sessions; one of the remaining sessions had been previously abstracted

  11. Multiple Scattering Approach to Continuum State with Generally Shaped Potential

    International Nuclear Information System (INIS)

    Hatada, Keisuke; Hayakawa, Kuniko; Tenore, Antonio; Benfatto, Maurizio; Natoli, Calogero

    2007-01-01

    We present a new scheme for solving the scattering problem for an arbitrarily shaped potential cell that avoids the well known convergence problems in the angular momentum expansion of the cell shape function. Tests of the method against analytically soluble separable model potentials, with and without shape truncation, have been performed with success. By a judicious choice of the shape of the cells partitioning the whole molecular space and use of empty cells when necessary, we set up a multiple scattering scheme that leads to a straightforward generalization of the same equations in the muffin-tin approximation. For example lmax in the angular momentum expansion can still be chosen according to the rule lmax ∼ kR, where R is the radius of the bounding sphere of the cell and all the matrices appearing in the theory are square matrices

  12. Duality and the geometric measure of entanglement of general multiqubit W states

    International Nuclear Information System (INIS)

    Tamaryan, Sayatnova; Sudbery, Anthony; Tamaryan, Levon

    2010-01-01

    We find the nearest product states for arbitrary generalized W states of n qubits, and show that the nearest product state is essentially unique if the W state is highly entangled. It is specified by a unit vector in Euclidean n-dimensional space. We use this duality between unit vectors and highly entangled W states to find the geometric measure of entanglement of such states.

  13. Delphi General Ledger -

    Data.gov (United States)

    Department of Transportation — Delphi general ledger contains the following data elements, but is not limited to the United States Standard General Ledger (USSGL) chart of accounts, stores actual,...

  14. Failure of Sierra White granite under general states of stress

    Science.gov (United States)

    Ingraham, M. D.; Dewers, T. A.; Lee, M.; Holdman, O.; Cheung, C.; Haimson, B. C.

    2017-12-01

    The effect of the intermediate principal stress on the failure of Sierra White granite was investigated by performing tests under true triaxial states of stress. Tests were performed under constant Lode angle conditions with Lode angles ranging from 0 to 30°, pure shear to axisymmetric compression. Results show that the failure of Sierra White granite is heavily dependent on the intermediate principal stress which became more dramatic as the mean stress increased. An analysis of the shear bands formed at failure was performed using an associated flow rule and the Rudnicki and Rice (1975) localization criteria. The localization analysis showed excellent agreement with experimental results. Sandia National Laboratories is a multimission laboratory managed and operated by National Technology and Engineering Solutions of Sandia LLC, a wholly owned subsidiary of Honeywell International Inc. for the U.S. Department of Energy's National Nuclear Security Administration under contract DE-NA0003525.

  15. ‘And Then He Switched off the Phone’: Mobile Phones, Participation and Political Accountability in South Sudan’s Western Equatoria State

    Directory of Open Access Journals (Sweden)

    Mareike Schomerus

    2015-03-01

    Full Text Available This paper uses qualitative and quantitative original data to investigate the impact of mobile phones in situations of political contestation or conflict. We derive hypotheses from theories in general political science, and on the role of mobile phones specifically. These suggest that a link exists between access to better communication structures, political participation and government accountability. Given such a link, information and communications technologies—specifically mobile phones—could play a positive role in building a more accountable government, and with that, contribute to statebuilding. We examine to what extent these hypotheses hold true for ordinary citizens in South Sudan's Western Equatoria State (WES. Using interdisciplinary methods, we use data gathered through in-depth interviews and a quantitative survey and find little evidence that mobile phone coverage contributes to statebuilding or peacebuilding through a causal link between information, voting, political participation and government accountability. In a situation where administrative structures and mechanisms do not exist for citizens to hold politicians accountable, access to mobile phones might mean greater dissatisfaction with political participation and voting. People living in areas without coverage expressed a deep mistrust of government, and appeared to want to withdraw from the system of government entirely.

  16. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  17. Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325

    Science.gov (United States)

    Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank

    2009-01-01

    This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

  18. Compilation of the FY 1998 Army General Fund Financial Statements at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1999-01-01

    Our objective was to determine whether the DFAS Indianapolis Center consistently and accurately compiled financial data from field activities and other sources for the FY 1998 Army General Fund financial statements...

  19. Coherent and generalized intelligent states for infinite square well potential and nonlinear oscillators

    International Nuclear Information System (INIS)

    El Kinani, A.H; Daoud, M.

    2001-10-01

    This article is an illustration of the construction of coherent and generalized intelligent states which has been recently proposed by us for an arbitrary quantum system. We treat the quantum system submitted to the infinite square well potential and the nonlinear oscillators. By means of the analytical representation of the coherent states a la Gazeau-Klauder and those a la Klauder-Perelomov, we derive the generalized intelligent states in analytical ways. (author)

  20. Effects of State-Level Firearm Seller Accountability Policies on Firearm Trafficking

    OpenAIRE

    Webster, Daniel W.; Vernick, Jon S.; Bulzacchelli, Maria T.

    2009-01-01

    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 esti...

  1. Geometrical electronegativity scale for elements taking into account their valence and physical state

    International Nuclear Information System (INIS)

    Batsanov, S.S.

    2004-01-01

    The geometrical electronegativity scale is revised on the basis of more complete and accurate system of covalent radii for molecular and crystalline states, inclusive of alkali, alkaline earth, rare earth and transition metals, halogens, chalcogens, as well as B, Cd, In, Th, U. It is shown that transition to spatial structure increases polarity of chemical bonds and decreases their difference during variation of elements [ru

  2. Consumer perspectives and mental health reform movements in the United States: 30 years of first-person accounts.

    Science.gov (United States)

    Gumber, Shinakee; Stein, Catherine H

    2013-09-01

    The present qualitative study examined 69 published first-person accounts written by adults diagnosed with schizophrenia from 1979-2010 within the historical context of the four major mental health movements in the United States. Content analysis techniques were used to identify major topics and overarching content categories in the first-person accounts written over the 30-year period. The frequency of topics in each content category was examined as a function of the decade and corresponding mental health movement in which accounts were published. Five overarching content categories emerged reflecting authors' conceptualizations of schizophrenia, their experiences with psychiatric hospitalization, medications, coping with social stigma, and achieving and maintaining valued social roles. Two summary categories emerged reflecting authors explicit views about what helped and what did not help in their experience of living with schizophrenia. With the exception of social stigma, frequency of topics within content categories did not change as a function of decade and corresponding mental health movement. Despite changes in mental health policies, treatment, and systems of care, the overall lack of significant differences in the content of first-person accounts across the 30-year period suggests an enduring nature to the experiences of individuals coping with schizophrenia. Implications of present findings for research and practice are discussed. (PsycINFO Database Record (c) 2013 APA, all rights reserved).

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

    Science.gov (United States)

    Shin, Hyejin

    2016-01-01

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

  4. State-mandated accountability as a constraint on teaching and learning science

    Science.gov (United States)

    Wood, Terry

    The purpose of this study is to examine the effect of state-mandated policy, emphasizing control through performance-based instruction and student test scores as the basis for determining school accreditation, on the teaching and learning of science. The intended consequence of instigating the rational theory of management by one state is to improve their current level of student literacy. However, some contend that the implementation of the policy has results that are not intended. The identification of the tension between the intended and unintended results of centralized policy making is the basis for examining a specific case in which the rational model is implemented. One hundred and sixty-five seventh-grade science students and four teachers are participants in the study. Qualitative analysis is the research methodology used as a means to provide detailed information about the contextual nature of the classroom processes. The intention is to identify and describe features of the behavior setting that influence the behavior of the teachers and their students. Three assertions generated during the field work were: Teachers redefine the goals of science instruction as the acquisition of facts and isolated skills, teachers alter their usual instructional behavior to implement uniform instructional procedures, and the teacher/student classroom interaction constrains students' opportunities to learn science. The implications of the study indicate that the state-mandated policy has results that are in opposition to the intended results. Instead of improving the practices of teachers, the implementation of the policy constrains and routinizes the teachers' behavior, causing them to violate their own standards of good teaching. They feel pressured to get through the materials so students will score well on tests. The classroom interaction is structured in such a way as to inhibit students from asking questions of their own. As a result, students' opportunity to

  5. Aquatic carbon cycling in the conterminous United States and implications for terrestrial carbon accounting.

    Science.gov (United States)

    Butman, David; Stackpoole, Sarah; Stets, Edward; McDonald, Cory P; Clow, David W; Striegl, Robert G

    2016-01-05

    Inland water ecosystems dynamically process, transport, and sequester carbon. However, the transport of carbon through aquatic environments has not been quantitatively integrated in the context of terrestrial ecosystems. Here, we present the first integrated assessment, to our knowledge, of freshwater carbon fluxes for the conterminous United States, where 106 (range: 71-149) teragrams of carbon per year (TgC⋅y(-1)) is exported downstream or emitted to the atmosphere and sedimentation stores 21 (range: 9-65) TgC⋅y(-1) in lakes and reservoirs. We show that there is significant regional variation in aquatic carbon flux, but verify that emission across stream and river surfaces represents the dominant flux at 69 (range: 36-110) TgC⋅y(-1) or 65% of the total aquatic carbon flux for the conterminous United States. Comparing our results with the output of a suite of terrestrial biosphere models (TBMs), we suggest that within the current modeling framework, calculations of net ecosystem production (NEP) defined as terrestrial only may be overestimated by as much as 27%. However, the internal production and mineralization of carbon in freshwaters remain to be quantified and would reduce the effect of including aquatic carbon fluxes within calculations of terrestrial NEP. Reconciliation of carbon mass-flux interactions between terrestrial and aquatic carbon sources and sinks will require significant additional research and modeling capacity.

  6. 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.

  7. Aquatic carbon cycling in the conterminous United States and implications for terrestrial carbon accounting

    Science.gov (United States)

    Butman, David; Stackpoole, Sarah; Stets, Edward; McDonald, Cory P.; Clow, David W.; Striegl, Robert G.

    2016-01-01

    Inland water ecosystems dynamically process, transport, and sequester carbon. However, the transport of carbon through aquatic environments has not been quantitatively integrated in the context of terrestrial ecosystems. Here, we present the first integrated assessment, to our knowledge, of freshwater carbon fluxes for the conterminous United States, where 106 (range: 71–149) teragrams of carbon per year (TgC⋅y−1) is exported downstream or emitted to the atmosphere and sedimentation stores 21 (range: 9–65) TgC⋅y−1 in lakes and reservoirs. We show that there is significant regional variation in aquatic carbon flux, but verify that emission across stream and river surfaces represents the dominant flux at 69 (range: 36–110) TgC⋅y−1 or 65% of the total aquatic carbon flux for the conterminous United States. Comparing our results with the output of a suite of terrestrial biosphere models (TBMs), we suggest that within the current modeling framework, calculations of net ecosystem production (NEP) defined as terrestrial only may be overestimated by as much as 27%. However, the internal production and mineralization of carbon in freshwaters remain to be quantified and would reduce the effect of including aquatic carbon fluxes within calculations of terrestrial NEP. Reconciliation of carbon mass–flux interactions between terrestrial and aquatic carbon sources and sinks will require significant additional research and modeling capacity. PMID:26699473

  8. Optimizing transport logistics taking into account the state of roads and road traffic

    Directory of Open Access Journals (Sweden)

    Shikul’skaya Ol’ga Mikhaylovna

    2015-12-01

    Full Text Available The choice and use of rational routes at strict observance of deliveries terms help to achieve not only minimization of operational expenses, but also to reduce commodity and production stocks in warehouses by 1,5...2 times. Therefore special relevance is gained by the works allowing precisely calculating the volumes of a cargo transportation, to count the quantity of transport units necessary for providing cargo flow, to define the rational routes of transportation, and also to reduce total costs of transportation. On the basis of the analysis of the known mathematical methods applied in transport logistics, the authors drew a conclusion that the route of freight delivery is estimated according to the distance passed by the vehicle. However the time of freight delivery depends not only on distance, but also on a set of other factors, such as vehicle type, road capacity, intensity of transport stream, weather conditions, season and others. For taking note of additional factors when optimizing a freight delivery route the method of analogy and similarity is used by the authors. The transportation parameters were estimated by analogy with an electric chain. For this purpose the authors entered the new concepts “fictitious distance” and “conductivity of the road”. The mathematical model allowing optimizing the organization of freight delivery taking into account not only distances, but also the probable speed of the vehicle movement depending on the road quality, intensity of transport stream and weather conditions is developed. Further development of the system of decision-making support while choosing the optimum route of cargo delivery is planned.

  9. General linear-optical quantum state generation scheme: Applications to maximally path-entangled states

    International Nuclear Information System (INIS)

    VanMeter, N. M.; Lougovski, P.; Dowling, Jonathan P.; Uskov, D. B.; Kieling, K.; Eisert, J.

    2007-01-01

    We introduce schemes for linear-optical quantum state generation. A quantum state generator is a device that prepares a desired quantum state using product inputs from photon sources, linear-optical networks, and postselection using photon counters. We show that this device can be concisely described in terms of polynomial equations and unitary constraints. We illustrate the power of this language by applying the Groebner-basis technique along with the notion of vacuum extensions to solve the problem of how to construct a quantum state generator analytically for any desired state, and use methods of convex optimization to identify bounds to success probabilities. In particular, we disprove a conjecture concerning the preparation of the maximally path-entangled |n,0>+|0,n> (NOON) state by providing a counterexample using these methods, and we derive a new upper bound on the resources required for NOON-state generation

  10. State Responsibility and Accountability in Managing Big Data in Biobank Research

    DEFF Research Database (Denmark)

    Tupasela, Aaro Mikael; Liede, Sandra

    2016-01-01

    , research results and incidental findings in biobanks is becoming, however, an increasingly significant challenge for all biobanks and the countries which are in the process of drafting policy and regulatory frameworks for the management and governance of big data, public health genomics and personalised...... dilemmas in the interpretations we uphold with regard to the processing of personal data. This chapter examines the challenges associated with the data subject´s right of access to data in Finnish biobanking. The Data Protection Directive provides provisions for individuals to confirm “as to whether...... medicine. The Finnish case highlights the challenges that many states are increasingly facing across Europe and elsewhere in terms of how to govern and coordinate the management of biomedical big data....

  11. A quasi steady state method for solving transient Darcy flow in complex 3D fractured networks accounting for matrix to fracture flow

    Science.gov (United States)

    Nœtinger, B.

    2015-02-01

    Modeling natural Discrete Fracture Networks (DFN) receives more and more attention in applied geosciences, from oil and gas industry, to geothermal recovery and aquifer management. The fractures may be either natural, or artificial in case of well stimulation. Accounting for the flow inside the fracture network, and accounting for the transfers between the matrix and the fractures, with the same level of accuracy is an important issue for calibrating the well architecture and for setting up optimal resources recovery strategies. Recently, we proposed an original method allowing to model transient pressure diffusion in the fracture network only [1]. The matrix was assumed to be impervious. A systematic approximation scheme was built, allowing to model the initial DFN by a set of N unknowns located at each identified intersection between fractures. The higher N, the higher the accuracy of the model. The main assumption was using a quasi steady state hypothesis, that states that the characteristic diffusion time over one single fracture is negligible compared with the characteristic time of the macroscopic problem, e.g. change of boundary conditions. In that context, the lowest order approximation N = 1 has the form of solving a transient problem in a resistor/capacitor network, a so-called pipe network. Its topology is the same as the network of geometrical intersections between fractures. In this paper, we generalize this approach in order to account for fluxes from matrix to fractures. The quasi steady state hypothesis at the fracture level is still kept. Then, we show that in the case of well separated time scales between matrix and fractures, the preceding model needs only to be slightly modified in order to incorporate these fluxes. The additional knowledge of the so-called matrix to fracture transfer function allows to modify the mass matrix that becomes a time convolution operator. This is reminiscent of existing space averaged transient dual porosity models.

  12. Using state-and-transition modeling to account for imperfect detection in invasive species management

    Science.gov (United States)

    Frid, Leonardo; Holcombe, Tracy; Morisette, Jeffrey T.; Olsson, Aaryn D.; Brigham, Lindy; Bean, Travis M.; Betancourt, Julio L.; Bryan, Katherine

    2013-01-01

    Buffelgrass, a highly competitive and flammable African bunchgrass, is spreading rapidly across both urban and natural areas in the Sonoran Desert of southern and central Arizona. Damages include increased fire risk, losses in biodiversity, and diminished revenues and quality of life. Feasibility of sustained and successful mitigation will depend heavily on rates of spread, treatment capacity, and cost–benefit analysis. We created a decision support model for the wildland–urban interface north of Tucson, AZ, using a spatial state-and-transition simulation modeling framework, the Tool for Exploratory Landscape Scenario Analyses. We addressed the issues of undetected invasions, identifying potentially suitable habitat and calibrating spread rates, while answering questions about how to allocate resources among inventory, treatment, and maintenance. Inputs to the model include a state-and-transition simulation model to describe the succession and control of buffelgrass, a habitat suitability model, management planning zones, spread vectors, estimated dispersal kernels for buffelgrass, and maps of current distribution. Our spatial simulations showed that without treatment, buffelgrass infestations that started with as little as 80 ha (198 ac) could grow to more than 6,000 ha by the year 2060. In contrast, applying unlimited management resources could limit 2060 infestation levels to approximately 50 ha. The application of sufficient resources toward inventory is important because undetected patches of buffelgrass will tend to grow exponentially. In our simulations, areas affected by buffelgrass may increase substantially over the next 50 yr, but a large, upfront investment in buffelgrass control could reduce the infested area and overall management costs.

  13. Super Configuration Accounting Equation of State for WDM and HED plasma

    Science.gov (United States)

    Lee, T. G.; Busquet, M.; Gilles, D.; Klapisch, M.

    2017-10-01

    Rad-Hydro numerical codes require Equation of State (EOS) and opacities. We describe a procedure to obtain an EOS compatible with our STA opacity model. We use our relativistic super-configuration code - STA-2.5 to compute the average 〈 Z 〉 and excitation-ionization internal energy U and chemical potential _. These and other data will serve as basic inputs into a Yukawa Monte-Carlo improved version of quotidian EOS, known as YMCQ. The screening in the Yukawa potential describing the ion-ion interaction is modified by the data from STA. This integrated procedure yields the excess internal energy due to the non-ideal behavior of the EOS concordant with our opacity model and allows us to have an EOS model applicable from solid matter to very tenuous plasmas as found in laser fusion, astrophysics, or tokamaks. We shall present its application to Carbon, Aluminum and Iron. This work is made possible by a financial support from DOE/NNSA.

  14. Generalized coherent states related to the associated Bessel functions and Morse potential

    International Nuclear Information System (INIS)

    Mojaveri, B; Amiri Faseghandis, S

    2014-01-01

    Using the associated Bessel functions, a shape-invariant Lie algebra spanned by ladder operators plus the identity operator, is realized. The Hilbert space of the associated Bessel functions, representing the Lie algebra, are established and two kinds of generalized coherent states as an appropriate superposition of these functions are constructed. By implying appropriate similarity transformation on the constructed coherent states, the generalized coherent states for the Morse potential are obtained. By considering some statistical characteristics, it is revealed that the constructed coherent states indeed possess nonclassical features, such as squeezing and sub-Poissonian statistics. (paper)

  15. Evaluation of Romblon State University’s Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination

    Directory of Open Access Journals (Sweden)

    Sherryll M. Fetalvero

    2018-02-01

    Full Text Available This study is part of a bigger evaluation research about the Adopt-a-Reviewee Project for Certified Public Accountant Licensure Examination (ADOPT of the College of Business and Accountancy of Romblon State University. The project was assessed using Stufflebeam’s Context, Input, Process and Product (CIPP evaluation model. This paper however, focuses only on CIPP’s product evaluation component which is essential in making decisions as to the continuation or abortion of the project. A mixed method research was employed in gathering information from 16 beneficiaries and their respective families using two parallel forms of validated evaluation questionnaire complemented with interviews. These data were triangulated in a focus group composed of beneficiaries, benefactors, administrative officials, college dean and accounting teachers. To determine the effect of ADOPT on RSU’s passing performance in the CPA Licensure Examination (CPALE, a series of comparative tests was done. Results reveal that ADOPT is an effective intervention in improving RSU’s performance in CPALE as well as the socio- economic condition and well-being of the beneficiaries and their families. Workable measures are advanced in order to sustain the project despite challenges in fund sourcing and generation.

  16. Disparities in access to emergency general surgery care in the United States.

    Science.gov (United States)

    Khubchandani, Jasmine A; Shen, Connie; Ayturk, Didem; Kiefe, Catarina I; Santry, Heena P

    2018-02-01

    As fewer surgeons take emergency general surgery call and hospitals decrease emergency services, a crisis in access looms in the United States. We examined national emergency general surgery capacity and county-level determinants of access to emergency general surgery care with special attention to disparities. To identify potential emergency general surgery hospitals, we queried the database of the American Hospital Association for "acute care general hospital," with "surgical services," and "emergency department," and ≥1 "operating room." Internet search and direct contact confirmed emergency general surgery services that covered the emergency room 7 days a week, 24 hours a day. Geographic and population-level emergency general surgery access was derived from Geographic Information Systems and US Census. Of the 6,356 hospitals in the 2013 American Hospital Association database, only 2,811 were emergency general surgery hospitals. Counties with greater percentages of black, Hispanic, uninsured, and low-education individuals and rural counties disproportionately lacked access to emergency general surgery care. For example, counties above the 75th percentile of African American population (10.2%) had >80% odds of not having an emergency general surgery hospital compared with counties below the 25th percentile of African American population (0.6%). Gaps in access to emergency general surgery services exist across the United States, disproportionately affecting underserved, rural communities. Policy initiatives need to increase emergency general surgery capacity nationwide. Copyright © 2017 Elsevier Inc. All rights reserved.

  17. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California

  18. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    International Nuclear Information System (INIS)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base

  19. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base.

  20. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California.

  1. A novel numerical flux for the 3D Euler equations with general equation of state

    KAUST Repository

    Toro, Eleuterio F.; Castro, Cristó bal E.; Bok Jik, Lee

    2015-01-01

    Euler equations for ideal gases and its extension presented in this paper is threefold: (i) we solve the three-dimensional Euler equations on general meshes; (ii) we use a general equation of state; and (iii) we achieve high order of accuracy in both

  2. A Poisson Cluster Stochastic Rainfall Generator That Accounts for the Interannual Variability of Rainfall Statistics: Validation at Various Geographic Locations across the United States

    Directory of Open Access Journals (Sweden)

    Dongkyun Kim

    2014-01-01

    Full Text Available A novel approach for a Poisson cluster stochastic rainfall generator was validated in its ability to reproduce important rainfall and watershed response characteristics at 104 locations in the United States. The suggested novel approach, The Hybrid Model (THM, as compared to the traditional Poisson cluster rainfall modeling approaches, has an additional capability to account for the interannual variability of rainfall statistics. THM and a traditional approach of Poisson cluster rainfall model (modified Bartlett-Lewis rectangular pulse model were compared in their ability to reproduce the characteristics of extreme rainfall and watershed response variables such as runoff and peak flow. The results of the comparison indicate that THM generally outperforms the traditional approach in reproducing the distributions of peak rainfall, peak flow, and runoff volume. In addition, THM significantly outperformed the traditional approach in reproducing extreme rainfall by 2.3% to 66% and extreme flow values by 32% to 71%.

  3. An approach for quantitatively analyzing the genuine tripartite nonlocality of general three-qubit states

    Science.gov (United States)

    Su, Zhaofeng; Li, Lvzhou; Ling, Jie

    2018-04-01

    Nonlocality is an important resource for quantum information processing. Genuine tripartite nonlocality, which is sufficiently confirmed by the violation of Svetlichny inequality, is a kind of more precious resource than the standard one. The genuine tripartite nonlocality is usually quantified by the amount of maximal violation of Svetlichny inequality. The problem of detecting and quantifying the genuine tripartite nonlocality of quantum states is of practical significance but still open for the case of general three-qubit quantum states. In this paper, we quantitatively investigate the genuine nonlocality of three-qubit states, which not only include pure states but also include mixed states. Firstly, we derive a simplified formula for the genuine nonlocality of a general three-qubit state, which is a function of the corresponding three correlation matrices. Secondly, we develop three properties of the genuine nonlocality which can help us to analyze the genuine nonlocality of complex states and understand the nature of quantum nonlocality. Further, we get analytical results of genuine nonlocality for two classes of three-qubit states which have special correlation matrices. In particular, the genuine nonlocality of generalized three-qubit GHZ states, which is derived by Ghose et al. (Phys. Rev. Lett. 102, 250404, 2009), and that of three-qubit GHZ-symmetric states, which is derived by Paul et al. (Phys. Rev. A 94, 032101, 2016), can be easily derived by applying the strategy and properties developed in this paper.

  4. Governmental control of public expenditure in the constitutional State: thoughts regarding General Comptroller sanctioning powers approval on functional administrative responsibility

    Directory of Open Access Journals (Sweden)

    Erika García Cobián Castro

    2013-12-01

    Full Text Available Constitutional doctrine has little addressed on the General Comptroller of the Republic and its controlling function of public resources execution and management. Efforts have been made to explain this situation in other realities, regarding high budgetary, accounting and auditing content needed to carry out auditing activities constitutionally assigned to this kind of entities. Nevertheless, identifying competences of the General Comptroller of the Republic and its nature of autonomous constitutional body shapes an important expression of Constitutional State and the principle of powers division. This entity controls State’s Public Budget execution contributing to constitutional property protection, legality of budget implementation and the appropriate management of public resources, also the «efficiency» of social needs, proper functioning of public administration and prevention of corruption, among others duties. This article analyzes the constitutional mission of the General Comptroller in a Constitutional State promoting the process of given a constitutional status to the legal system in its area of influence, also optimizing constitutional properties protected. For such purpose, the 29622 recent law («Law that modifies the 27785 Organic Law of National Control System and the General Comptroller of the Republic extending powers in order to sanction in accordance of functional administrative responsibility» shall be used as object of constitutional analysis.

  5. General sets of coherent states and the Jaynes-Cummings model

    International Nuclear Information System (INIS)

    Daoud, M.; Hussin, V.

    2002-01-01

    General sets of coherent states are constructed for quantum systems admitting a nondegenerate infinite discrete energy spectrum. They are eigenstates of an annihilation operator and satisfy the usual properties of standard coherent states. The application of such a construction to the quantum optics Jaynes-Cummings model leads to a new understanding of the properties of this model. (author)

  6. Improvement of the training process of qualified female athletes engaged in bodybuilding in the general preparatory stage of the preparatory period, taking into account the biological cycle

    Directory of Open Access Journals (Sweden)

    Viacheslav Mulyk

    2017-06-01

    Full Text Available Purpose: substantiation of the methodology of the training process of qualified female athletes engaged in bodybuilding in the general preparatory stage of the preparatory period, taking into account the biological cycle. Material & Methods: in the study participated 18 qualified female athletes engaged in bodybuilding, included in the Kharkov region team of bodybuilding. Results: comparative characteristic of the most frequently used methodology of the training process in bodybuilding are shows. An optimal methodology for qualified female athletes engaged in bodybuilding has been developed and justified, depending on the initial form of the athlete at the beginning of the general preparatory stage of the training. The dependence of the change in the body weight of female athletes from the training process is shows. Conclusion: on the basis of the study, the author suggests an optimal training methodology depending on the mesocycle of training in the preparatory period in the general preparatory stage.

  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. Two schemes of perfect teleportation one-particle state by a three-particle general W state

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In teleportation, it can be seen that the probability of success is determined by Alice's measurement and quantum channel. If the Alice's measurement is appropriate, the teleportation can be successfully realized with the maximal probability. In accordance with transformation operator, two schemes are proposed for teleportation of an unknown one-particle state via a general W state, through which the successful probability and the fidelity of both schemes reach 1. Furthermore, two optimal matches of orthogonal complete measurement bases are given for teleporting an unknown one-particle state.

  9. Modeling liquid-vapor equilibria with an equation of state taking into account dipolar interactions and association by hydrogen bonding

    International Nuclear Information System (INIS)

    Perfetti, E.

    2006-11-01

    Modelling fluid-rock interactions as well as mixing and unmixing phenomena in geological processes requires robust equations of state (EOS) which must be applicable to systems containing water, gases over a broad range of temperatures and pressures. Cubic equations of state based on the Van der Waals theory (e. g. Soave-Redlich-Kwong or Peng-Robinson) allow simple modelling from the critical parameters of the studied fluid components. However, the accuracy of such equations becomes poor when water is a major component of the fluid since neither association trough hydrogen bonding nor dipolar interactions are accounted for. The Helmholtz energy of a fluid may be written as the sum of different energetic contributions by factorization of partition function. The model developed in this thesis for the pure H 2 O and H 2 S considers three contributions. The first contribution represents the reference Van der Waals fluid which is modelled by the SRK cubic EOS. The second contribution accounts for association through hydrogen bonding and is modelled by a term derived from Cubic Plus Association (CPA) theory. The third contribution corresponds to the dipolar interactions and is modelled by the Mean Spherical Approximation (MSA) theory. The resulting CPAMSA equation has six adjustable parameters, which three represent physical terms whose values are close to their experimental counterpart. This equation results in a better reproduction of the thermodynamic properties of pure water than obtained using the classical CPA equation along the vapour-liquid equilibrium. In addition, extrapolation to higher temperatures and pressure is satisfactory. Similarly, taking into account dipolar interactions together with the SRK cubic equation of state for calculating molar volume of H 2 S as a function of pressure and temperature results in a significant improvement compared to the SRK equation alone. Simple mixing rules between dipolar molecules are proposed to model the H 2 O-H 2 S

  10. Generalized Weyl–Heisenberg Algebra, Qudit Systems and Entanglement Measure of Symmetric States via Spin Coherent States

    Directory of Open Access Journals (Sweden)

    Mohammed Daoud

    2018-04-01

    Full Text Available A relation is established in the present paper between Dicke states in a d-dimensional space and vectors in the representation space of a generalized Weyl–Heisenberg algebra of finite dimension d. This provides a natural way to deal with the separable and entangled states of a system of N = d − 1 symmetric qubit states. Using the decomposition property of Dicke states, it is shown that the separable states coincide with the Perelomov coherent states associated with the generalized Weyl–Heisenberg algebra considered in this paper. In the so-called Majorana scheme, the qudit (d-level states are represented by N points on the Bloch sphere; roughly speaking, it can be said that a qudit (in a d-dimensional space is describable by a N-qubit vector (in a N-dimensional space. In such a scheme, the permanent of the matrix describing the overlap between the N qubits makes it possible to measure the entanglement between the N qubits forming the qudit. This is confirmed by a Fubini–Study metric analysis. A new parameter, proportional to the permanent and called perma-concurrence, is introduced for characterizing the entanglement of a symmetric qudit arising from N qubits. For d = 3 ( ⇔ N = 2 , this parameter constitutes an alternative to the concurrence for two qubits. Other examples are given for d = 4 and 5. A connection between Majorana stars and zeros of a Bargmmann function for qudits closes this article.

  11. The Relationship Between Implementation of School-Wide Positive Behavior Intervention and Supports and Performance on State Accountability Measures

    Directory of Open Access Journals (Sweden)

    Adriana M. Marin

    2013-10-01

    Full Text Available This study examined data from 96 schools in a Southeastern U.S. state participating in training and/or coaching on School-Wide Positive Behavioral Interventions and Supports (SWPBIS provided by the State Personnel Development Grant (SPDG in their state. Schools studied either received training only (“non-intensive” sites or training and on-site coaching (“intensive” sites. Fidelity of implementation was self-evaluated by both types of schools using the Benchmarks of Quality (BOQ. Some schools were also externally evaluated using the School-Wide Evaluation Tool (SET, with those scoring 80% or higher determined “model sites.” Using an independent sample t-test, analyses revealed statistically significant differences between intensive and nonintensive schools’ Quality of Distribution Index (QDI scores and between model sites and nonmodel sites on QDI scores. Correlations were performed to determine whether the fidelity of implementation of SWPBIS as measured by the BOQ was related to any of the state’s accountability measures: performance classification, QDI, or growth.

  12. 46 CFR 232.3 - Chart of accounts.

    Science.gov (United States)

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

  13. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  14. Relation between the organizational lifecycle and planning: a study of accounting service companies from the state of Santa Catarina

    Directory of Open Access Journals (Sweden)

    Dinorá Baldo de Faveri

    2014-11-01

    Full Text Available The study aims to identify the relation between the different stages of the organizational lifecycle and the planning process of accounting service companies in the State of Santa Catarina. This descriptive research with a quantitative approach was undertaken through a survey in a convenience sample of 116 companies. Therefore, the model by Miller and Friesen (1984 was used to identify the lifecycle stages and the instrument by Frezatti, Relvas, Nascimento, Junqueira and Souza (2010 to measure the usage level of the planning artifacts. The planning was analyzed in its three modalities: Strategic Planning, Budget and Budgetary Control. To analyze the data, discriminant and correlation analyses were used. The study results showed that the accounting service companies are classified in distinct stages of the organizational lifecycle, predominantly birth and rejuvenation. Only half of the companies analyzed use the budget, even when managed by people with a background in the area who know the importance of this instrument. In addition, a negative correlation was observed between the stages of birth and decline and the use of the planning artifacts and a positive correlation between the stages of growth, maturity and rejuvenation, in line with the results by Miller and Friesen (1984.

  15. A multiconfigurational time-dependent Hartree-Fock method for excited electronic states. I. General formalism and application to open-shell states.

    Science.gov (United States)

    Miranda, R P; Fisher, A J; Stella, L; Horsfield, A P

    2011-06-28

    The solution of the time-dependent Schrödinger equation for systems of interacting electrons is generally a prohibitive task, for which approximate methods are necessary. Popular approaches, such as the time-dependent Hartree-Fock (TDHF) approximation and time-dependent density functional theory (TDDFT), are essentially single-configurational schemes. TDHF is by construction incapable of fully accounting for the excited character of the electronic states involved in many physical processes of interest; TDDFT, although exact in principle, is limited by the currently available exchange-correlation functionals. On the other hand, multiconfigurational methods, such as the multiconfigurational time-dependent Hartree-Fock (MCTDHF) approach, provide an accurate description of the excited states and can be systematically improved. However, the computational cost becomes prohibitive as the number of degrees of freedom increases, and thus, at present, the MCTDHF method is only practical for few-electron systems. In this work, we propose an alternative approach which effectively establishes a compromise between efficiency and accuracy, by retaining the smallest possible number of configurations that catches the essential features of the electronic wavefunction. Based on a time-dependent variational principle, we derive the MCTDHF working equation for a multiconfigurational expansion with fixed coefficients and specialise to the case of general open-shell states, which are relevant for many physical processes of interest.

  16. The viable but non-culturable state in pathogenic Escherichia coli: A general review

    Directory of Open Access Journals (Sweden)

    Jennifer A. Pienaar

    2016-05-01

    Objectives: This review discusses various general aspects of the VBNC state, the mechanisms and possible public health impact of indicator and pathogenic E. coli entering into the VBNC state. Method: A literature review was conducted to ascertain the possibleimpact of E. coli entering into the VBNC state. Results: Escherichia coli enter into the VBNC state by means of several induction mechanisms. Various authors have found that E. coli can be resuscitated post-VBNC. Certain strains of pathogenic E. coli are still able to produce toxins in the VBNC state, whilst others are avirulent during the VBNC state but are able to regain virulence after resuscitation. Conclusion: Pathogenic and indicator E. coli entering into the VBNC state could have an adverse effect on public health if conventional detection methods are used, where the number of viable cells could be underestimated and the VBNC cells still produce toxins or could, at anytime, be resuscitated and become virulent again.

  17. Geometric measure of pairwise quantum discord for superpositions of multipartite generalized coherent states

    International Nuclear Information System (INIS)

    Daoud, M.; Ahl Laamara, R.

    2012-01-01

    We give the explicit expressions of the pairwise quantum correlations present in superpositions of multipartite coherent states. A special attention is devoted to the evaluation of the geometric quantum discord. The dynamics of quantum correlations under a dephasing channel is analyzed. A comparison of geometric measure of quantum discord with that of concurrence shows that quantum discord in multipartite coherent states is more resilient to dissipative environments than is quantum entanglement. To illustrate our results, we consider some special superpositions of Weyl–Heisenberg, SU(2) and SU(1,1) coherent states which interpolate between Werner and Greenberger–Horne–Zeilinger states. -- Highlights: ► Pairwise quantum correlations multipartite coherent states. ► Explicit expression of geometric quantum discord. ► Entanglement sudden death and quantum discord robustness. ► Generalized coherent states interpolating between Werner and Greenberger–Horne–Zeilinger states

  18. Geometric measure of pairwise quantum discord for superpositions of multipartite generalized coherent states

    Energy Technology Data Exchange (ETDEWEB)

    Daoud, M., E-mail: m_daoud@hotmail.com [Department of Physics, Faculty of Sciences, University Ibnou Zohr, Agadir (Morocco); Ahl Laamara, R., E-mail: ahllaamara@gmail.com [LPHE-Modeling and Simulation, Faculty of Sciences, University Mohammed V, Rabat (Morocco); Centre of Physics and Mathematics, CPM, CNESTEN, Rabat (Morocco)

    2012-07-16

    We give the explicit expressions of the pairwise quantum correlations present in superpositions of multipartite coherent states. A special attention is devoted to the evaluation of the geometric quantum discord. The dynamics of quantum correlations under a dephasing channel is analyzed. A comparison of geometric measure of quantum discord with that of concurrence shows that quantum discord in multipartite coherent states is more resilient to dissipative environments than is quantum entanglement. To illustrate our results, we consider some special superpositions of Weyl–Heisenberg, SU(2) and SU(1,1) coherent states which interpolate between Werner and Greenberger–Horne–Zeilinger states. -- Highlights: ► Pairwise quantum correlations multipartite coherent states. ► Explicit expression of geometric quantum discord. ► Entanglement sudden death and quantum discord robustness. ► Generalized coherent states interpolating between Werner and Greenberger–Horne–Zeilinger states.

  19. Governance, Accountability, and Organizational Development: Eldercare Unit Managers' and Local Politicians' Experiences of and Responses to State Supervision of Swedish Eldercare.

    Science.gov (United States)

    Andersson, Katarina; Hanberger, Anders; Nygren, Lennart

    2018-02-22

    This article explores how local politicians and care unit managers in Swedish eldercare experience and respond to state supervision (SSV). Twelve politicians and twelve managers in 15 previously inspected municipalities were interviewed about their experiences of and reactions to SSV in relation to their views of care quality and routines in eldercare practice. The findings indicate that local managers and political chairs perceived SSV in eldercare positively at a superficial level but were critical of and disappointed with specific aspects of it. In terms of (a) governance, chairs and managers said SSV strengthened implementation of national policies via local actors, but they were critical of SSV's narrow focus on control and flaws in eldercare practice. With regard to (b) accountability, SSV was seen as limited to accountability for finances and systemic performance, and regarding (c) organizational development, SSV was seen as limited to improving routines and compliance with legislation, while local definitions of quality are broader than that. In general, local actors regarded SSV as improving administrative aspects and routines in practice but ignoring the relational content of eldercare quality.

  20. Stochastic wave-function unravelling of the generalized Lindblad equation using correlated states

    International Nuclear Information System (INIS)

    Moodley, Mervlyn; Nsio Nzundu, T; Paul, S

    2012-01-01

    We perform a stochastic wave-function unravelling of the generalized Lindblad master equation using correlated states, a combination of the system state vectors and the environment population. The time-convolutionless projection operator method using correlated projection superoperators is applied to a two-state system, a qubit, that is coupled to an environment consisting of two energy bands which are both populated. These results are compared to the data obtained from Monte Carlo wave-function simulations based on the unravelling of the master equation. We also show a typical quantum trajectory and the average time evolution of the state vector on the Bloch sphere. (paper)

  1. Probabilistic Teleportation of an Unknown One-Particle State by a Three-Particle General W State

    International Nuclear Information System (INIS)

    Xiu Xiaoming; Dong Li; Gao Yajun

    2007-01-01

    Two schemes for teleporting an unknown one-particle state are proposed when a general W state is utilized as quantum channel. In the first scheme, after the sender (Alice) makes a Bell-state measurement on her particles, the recipient (Bob) performs a Von Neumann measurement and introduces an auxiliary particle, and carries out a unitary transformation on his particle and the auxiliary particle, and performs a Von Neumann measurement on the auxiliary particle to confirm whether the teleportation succeeds or not. In the second scheme, the recipient (Bob) does not need to perform the first Von Neumann measurement or introduce the auxiliary particle, which is necessary in the first scheme. It is shown that the maximal probabilities of successful teleportation of the two schemes are identical if the recipient (Bob) performs an appropriate unitary transformation and adopts a proper particle on which he recovers the quantum information of state to be teleported.

  2. Probabilistic Teleportation of an Unknown One-Particle State by a Three-Particle General W State

    Institute of Scientific and Technical Information of China (English)

    XIU Xiao-Ming; DONG Li; GAO Ya-Jun

    2007-01-01

    Two schemes for teleporting an unknown one-particle state are proposed when a general W state is utilized as quantum channel.In the first scheme,after the sender (Alice) makes a Bell-state measurement on her particles,the recipient (Bob) performs a Von Neumann measurement and introduces an auxiliary particle,and carries out a unitary transformation on his particle and the auxiliary particle,and performs a Von Neumann measurement on the auxiliary particle to confirm whether the teleportation succeeds or not.In the second scheme,the recipient (Bob) does not need to perform the first Von Neumann measurement or introduce the auxiliary particle,which is necessary in the first scheme.It is shown that the maximal probabilities of successful teleportation of the two schemes are identical if the recipient (Bob) performs an appropriate unitary transformation and adopts a proper particle on which he recovers the quantum information of state to be teleported.

  3. 28 CFR 0.109 - Implementation of the Treaty of Friendship and General Relations Between the United States and...

    Science.gov (United States)

    2010-07-01

    ... Friendship and General Relations Between the United States and Spain. 0.109 Section 0.109 Judicial... Service § 0.109 Implementation of the Treaty of Friendship and General Relations Between the United States... States within the meaning of Article XXIV of the Treaty of Friendship and General Relations Between the...

  4. O(N) symmetries, sum rules for generalized Hermite polynomials and squeezed states

    International Nuclear Information System (INIS)

    Daboul, Jamil; Mizrahi, Salomon S

    2005-01-01

    Quantum optics has been dealing with coherent states, squeezed states and many other non-classical states. The associated mathematical framework makes use of special functions as Hermite polynomials, Laguerre polynomials and others. In this connection we here present some formal results that follow directly from the group O(N) of complex transformations. Motivated by the squeezed states structure, we introduce the generalized Hermite polynomials (GHP), which include as particular cases, the Hermite polynomials as well as the heat polynomials. Using generalized raising operators, we derive new sum rules for the GHP, which are covariant under O(N) transformations. The GHP and the associated sum rules become useful for evaluating Wigner functions in a straightforward manner. As a byproduct, we use one of these sum rules, on the operator level, to obtain raising and lowering operators for the Laguerre polynomials and show that they generate an sl(2, R) ≅ su(1, 1) algebra

  5. Multilayer quantum secret sharing based on GHZ state and generalized Bell basis measurement in multiparty agents

    Science.gov (United States)

    Wang, Xiao-Jun; An, Long-Xi; Yu, Xu-Tao; Zhang, Zai-Chen

    2017-10-01

    A multilayer quantum secret sharing protocol based on GHZ state is proposed. Alice has the secret carried by quantum state and wants to distribute this secret to multiple agent nodes in the network. In this protocol, the secret is transmitted and shared layer by layer from root Alice to layered agents. The number of agents in each layer is a geometric sequence with a specific common ratio. By sharing GHZ maximally entangled states and making generalized Bell basis measurement, one qubit state can be distributed to multiparty agents and the secret is shared. Only when all agents at the last layer cooperate together, the secret can be recovered. Compared with other protocols based on the entangled state, this protocol adopts layered construction so that secret can be distributed to more agents with fewer particles GHZ state. This quantum secret sharing protocol can be used in wireless network to ensure the security of information delivery.

  6. Contextual generalized trust and immunization against the 2009 A(H1N1 pandemic in the American states: A multilevel approach

    Directory of Open Access Journals (Sweden)

    Björn Rönnerstrand

    2016-12-01

    Full Text Available The aim of the study was to investigate the association between contextual generalized trust and individual-level 2009 A(H1N1 pandemic immunization acceptance. A second aim was to investigate whether knowledge about the A(H1N1 pandemic mediated the association between contextual generalized trust and A(H1N1 immunization acceptance. Data from the National 2009 H1N1 Flu Survey was used. To capture contextual generalized trust, data comes from an aggregation of surveys measuring generalized trust in the American states. To investigate the association between contextual generalized trust and immunization acceptance, while taking potential individual-level confounders into account, multilevel logistic regression was used. The investigation showed contextual generalized trust to be significantly associated with immunization acceptance. However, controlling for knowledge about the A(H1N1 pandemic did not substantially affect the association between contextual generalized trust and immunization acceptance. In conclusion, contextual state-level generalized trust was associated with A(H1N1 immunization, but knowledge about A(H1N1 was not mediating this association. Keywords: Generalized trust, Social capital, Immunization, A(H1N1 pandemic, American states

  7. Pure states of general quantum-mechanical systems as Kaehler bundles

    International Nuclear Information System (INIS)

    Abbati, M.C.; Cirelli, R.; Lanzavecchia, P.; Mania, A.

    1984-01-01

    Pure states of general quantum systems in the Csup(*)-algebraic approach are endowed with a structure both of Kaehler manifold and of projective bundle with uniformity on the total space. The former structure gives a geometric interpretation of transition probabilities and Wigner theorem. The latter is a finer structure which determines Csup(*)-algebras up to sup(*)-isomorphisms. Pure states of Csup(*)-algebras with continuous trace among projective bundles with uniformity are characterized

  8. Possible generalization of Yang variables for the study of many particle final states

    International Nuclear Information System (INIS)

    Becker, L.; Schiller, H.

    1976-01-01

    Starting from a discussion of constraints on invariant variables a generalization of the so called Yang-variables is discussed for the case of 5 and 6 particles in the final states. The obtained Lorentz-invariant variables are ''quasi permutation invariant'' with respect to the final state particles. The influence of Gram determinants is discussed in the context of the application of a cluster algorithm. (author)

  9. Local and nonlocal contents in N-qubit generalized Greenberger-Horne-Zeilinger states

    International Nuclear Information System (INIS)

    Ren, Chang-Liang; Choi, Mahn-Soo

    2010-01-01

    We investigate local contents in N-qubit generalized Greenberger-Horne-Zeilinger (GHZ) states. We suggest a decomposition for correlations in the GHZ states into a nonlocal and fully local part, and find a lower and upper bound on the local content. Our lower bound reproduces the previous result for N=2[V. Scarani, Phys. Rev. A 77, 042112 (2008)] and decreases rapidly with N.

  10. State and regional systems of accounting for and control of nuclear materials cooperation between international, regional and states safeguards organizations: An evolving issue

    International Nuclear Information System (INIS)

    Fernández Moreno, Sonia

    2011-01-01

    Cooperation between the IAEA, States and regional organizations is increasingly important to ensure effective accountancy and control of nuclear material in peaceful uses. The IAEA, SAGSI2 and institutions such INMM3 and ESARDA4 have recognized the relevance and the evolving role that SSAC5 and regional organizations play to this aim. In this context, it is important to take steps to ensure the effectiveness of the system and the optimal level of relationship between these organizations so as to maximize the benefits for each party, particularly in those cases where well developed systems exist. Moreover, expansion of nuclear energy requires concerted efforts towards building competence in safeguards in all relevant States. This is also important with respect to other aspects of nonproliferation. In this scenario there is agreement on the need to have effective state organizations that fulfill international safeguards and other security obligations. However, the roles and duties of SSAC and the possible scope of cooperation between the IAEA and SSAC are still under evolution. This paper discusses possible ways and means to build competence in safeguards and how the international community could be more proactive in establishing a framework including the various dimensions of the cooperation in safeguards and other security matters between all parties concerned. The establishment of a forum and a network of interested parties under the auspice of interested organizations could be one mechanism to exchange best practices and experiences. (authors)

  11. IAEA Support for Building-Up a Highly Skilled Workforce Necessary for an Effective State System of Accounting for and Control of Nuclear Material

    International Nuclear Information System (INIS)

    Braunegger-Guelich, A.; Cisar, V.; Crete, J.-M.; Stevens, R.

    2015-01-01

    The need for highly qualified and well trained experts in the area of nuclear safeguards and non-proliferation has been emphasized at several International Atomic Energy Agency (IAEA) General Conferences and Board of Governors' meetings. To meet this need, the IAEA has developed a training programme dedicated to assisting Member States in building-up knowledge, skills and attitudes required for the sustainable establishment and maintenance of an effective State system of accounting for and control of nuclear material. The IAEA training programme in the area of nuclear safeguards and non-proliferation is designed for experts in governmental organizations, regulatory bodies, utilities and relevant industries and is provided on a regular basis at the regional and international level and, upon request, at the national level. It is based on training needs assessed, inter alia, during relevant IAEA advisory services and is updated periodically by applying the Systematic Approach to Training (SAT). In the framework of this human resources assistance programme, the IAEA also facilitates fellowship programmes for young professionals, regularly hosts the IAEA safeguards traineeship programme and supports safeguards related outreach activities organized by donor countries, universities or other institutions. This paper provides an overview of the IAEA's efforts in the area of nuclear safeguards and non-proliferation training and education, including assistance to Member States' initiatives and nuclear education networks, focusing on the development and delivery of nuclear safeguards training and academic courses. Further, it discusses the important role of IAEA advisory missions and other mechanisms that significantly contribute to the continuous improvement of the IAEA Member States training in the area of nuclear safeguards and non-proliferation. Finally, it outlines the forthcoming eLearning module on Safeguards that will complement the existing training

  12. 76 FR 6819 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2011-02-08

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... or not participate in accounting and auditing relief for Federal oil and gas marginal properties... September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal onshore or...

  13. 75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

    Science.gov (United States)

    2010-01-12

    ...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

  14. Generating Generalized Bessel Equations by Virtue of Bose Operator Algebra and Entangled State Representations

    International Nuclear Information System (INIS)

    Fan Hongyi; Wang Yong

    2006-01-01

    With the help of Bose operator identities and entangled state representation and based on our previous work [Phys. Lett. A 325 (2004) 188] we derive some new generalized Bessel equations which also have Bessel function as their solution. It means that for these intricate higher-order differential equations, we can get Bessel function solutions without using the expatiatory power-series expansion method.

  15. Individuals with Mental Retardation and the Criminal Justice System: The View from States' Attorneys General.

    Science.gov (United States)

    McAfee, James K.; Gural, Michele

    1988-01-01

    Results of a survey of state attorneys general (N=46) found that, with few exceptions, identification of persons with mental retardation in criminal justice is neither systematic nor probable. Protections lie in statutes pertaining to mental illness rather than to mental retardation. (Author/DB)

  16. Robust periodic steady state analysis of autonomous oscillators based on generalized eigenvalues

    NARCIS (Netherlands)

    Mirzavand, R.; Maten, ter E.J.W.; Beelen, T.G.J.; Schilders, W.H.A.; Abdipour, A.

    2011-01-01

    In this paper, we present a new gauge technique for the Newton Raphson method to solve the periodic steady state (PSS) analysis of free-running oscillators in the time domain. To find the frequency a new equation is added to the system of equations. Our equation combines a generalized eigenvector

  17. Robust periodic steady state analysis of autonomous oscillators based on generalized eigenvalues

    NARCIS (Netherlands)

    Mirzavand, R.; Maten, ter E.J.W.; Beelen, T.G.J.; Schilders, W.H.A.; Abdipour, A.; Michielsen, B.; Poirier, J.R.

    2012-01-01

    In this paper, we present a new gauge technique for the Newton Raphson method to solve the periodic steady state (PSS) analysis of free-running oscillators in the time domain. To find the frequency a new equation is added to the system of equations. Our equation combines a generalized eigenvector

  18. Three-body Coulomb systems using generalized angular-momentum S states

    Science.gov (United States)

    Whitten, R. C.; Sims, J. S.

    1974-01-01

    An expansion of the three-body Coulomb potential in generalized angular-momentum eigenfunctions developed earlier by one of the authors is used to compute energy eigenvalues and eigenfunctions of bound S states of three-body Coulomb systems. The results for He, H(-), e(-)e(+)e(-), and pmu(-)p are compared with the results of other computational approaches.

  19. Measuring motivation in schizophrenia: Is a general state of motivation necessary for task-specific motivation?

    Science.gov (United States)

    Choi, Jimmy; Choi, Kee-Hong; Reddy, Felice; Fiszdon, Joanna M.

    2014-01-01

    Despite the important role of motivation in rehabilitation and functional outcomes in schizophrenia, to date, there has been little emphasis on how motivation is assessed. This is important, since different measures may tap potentially discrete motivational constructs, which in turn may have very different associations to important outcomes. In the current study, we used baseline data from 71 schizophrenia spectrum outpatients enrolled in a rehabilitation program to examine the relationship between task-specific motivation, as measured by the Intrinsic Motivation Inventory (IMI), and a more general state of volition/initiation, as measured by the three item Quality of Life (QLS) motivation index. We also examined the relationship of these motivation measures to demographic, clinical and functional variables relevant to rehabilitation outcomes. The two motivation measures were not correlated, and participants with low general state motivation exhibited a full range of task-specific motivation. Only the QLS motivation index correlated with variables relevant to rehabilitation outcomes. The lack of associations between QLS motivation index and IMI subscales suggests that constructs tapped by these measures may be divergent in schizophrenia, and specifically that task-specific intrinsic motivation is not contingent on a general state of motivation. That is, even in individuals with a general low motivational state (i.e. amotivation), interventions aimed at increasing task-specific motivation may still be effective. Moreover, the pattern of interrelationships between the QLS motivation index and variables relevant to psychosocial rehabilitation supports its use in treatment outcome studies. PMID:24529609

  20. 38 CFR 59.130 - General requirements for all State home facilities.

    Science.gov (United States)

    2010-07-01

    ... design and construct the project to provide sufficient space and equipment in dining, health services... safety of participants, personnel and the public. (b) A State home must meet the general conditions of..., including the Uniform Federal Accessibility Standards (UFAS) (24 CFR part 40, appendix A), during the design...

  1. Moments of generalized Husimi distributions and complexity of many-body quantum states

    International Nuclear Information System (INIS)

    Sugita, Ayumu

    2003-01-01

    We consider generalized Husimi distributions for many-body systems, and show that their moments are good measures of complexity of many-body quantum states. Our construction of the Husimi distribution is based on the coherent state of the single-particle transformation group. Then the coherent states are independent-particle states, and, at the same time, the most localized states in the Husimi representation. Therefore delocalization of the Husimi distribution, which can be measured by the moments, is a sign of many-body correlation (entanglement). Since the delocalization of the Husimi distribution is also related to chaoticity of the dynamics, it suggests a relation between entanglement and chaos. Our definition of the Husimi distribution can be applied not only to systems of distinguishable particles, but also to those of identical particles, i.e., fermions and bosons. We derive an algebraic formula to evaluate the moments of the Husimi distribution

  2. Serviceability limit state related to excessive lateral deformations to account for infill walls in the structural model

    Directory of Open Access Journals (Sweden)

    G. M. S. ALVA

    Full Text Available Brazilian Codes NBR 6118 and NBR 15575 provide practical values for interstory drift limits applied to conventional modeling in order to prevent negative effects in masonry infill walls caused by excessive lateral deformability, however these codes do not account for infill walls in the structural model. The inclusion of infill walls in the proposed model allows for a quantitative evaluation of structural stresses in these walls and an assessment of cracking in these elements (sliding shear diagonal tension and diagonal compression cracking. This paper presents the results of simulations of single-story one-bay infilled R/C frames. The main objective is to show how to check the serviceability limit states under lateral loads when the infill walls are included in the modeling. The results of numerical simulations allowed for an evaluation of stresses and the probable cracking pattern in infill walls. The results also allowed an identification of some advantages and limitations of the NBR 6118 practical procedure based on interstory drift limits.

  3. General three-state model with biased population replacement: Analytical solution and application to language dynamics

    Science.gov (United States)

    Colaiori, Francesca; Castellano, Claudio; Cuskley, Christine F.; Loreto, Vittorio; Pugliese, Martina; Tria, Francesca

    2015-01-01

    Empirical evidence shows that the rate of irregular usage of English verbs exhibits discontinuity as a function of their frequency: the most frequent verbs tend to be totally irregular. We aim to qualitatively understand the origin of this feature by studying simple agent-based models of language dynamics, where each agent adopts an inflectional state for a verb and may change it upon interaction with other agents. At the same time, agents are replaced at some rate by new agents adopting the regular form. In models with only two inflectional states (regular and irregular), we observe that either all verbs regularize irrespective of their frequency, or a continuous transition occurs between a low-frequency state, where the lemma becomes fully regular, and a high-frequency one, where both forms coexist. Introducing a third (mixed) state, wherein agents may use either form, we find that a third, qualitatively different behavior may emerge, namely, a discontinuous transition in frequency. We introduce and solve analytically a very general class of three-state models that allows us to fully understand these behaviors in a unified framework. Realistic sets of interaction rules, including the well-known naming game (NG) model, result in a discontinuous transition, in agreement with recent empirical findings. We also point out that the distinction between speaker and hearer in the interaction has no effect on the collective behavior. The results for the general three-state model, although discussed in terms of language dynamics, are widely applicable.

  4. Unified semiclassical theory for the two-state system: an analytical solution for general nonadiabatic tunneling.

    Science.gov (United States)

    Zhu, Chaoyuan; Lin, Sheng Hsien

    2006-07-28

    Unified semiclasical solution for general nonadiabatic tunneling between two adiabatic potential energy surfaces is established by employing unified semiclassical solution for pure nonadiabatic transition [C. Zhu, J. Chem. Phys. 105, 4159 (1996)] with the certain symmetry transformation. This symmetry comes from a detailed analysis of the reduced scattering matrix for Landau-Zener type of crossing as a special case of nonadiabatic transition and nonadiabatic tunneling. Traditional classification of crossing and noncrossing types of nonadiabatic transition can be quantitatively defined by the rotation angle of adiabatic-to-diabatic transformation, and this rotational angle enters the analytical solution for general nonadiabatic tunneling. The certain two-state exponential potential models are employed for numerical tests, and the calculations from the present general nonadiabatic tunneling formula are demonstrated in very good agreement with the results from exact quantum mechanical calculations. The present general nonadiabatic tunneling formula can be incorporated with various mixed quantum-classical methods for modeling electronically nonadiabatic processes in photochemistry.

  5. 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.

  6. An Exact, Compressible One-Dimensional Riemann Solver for General, Convex Equations of State

    Energy Technology Data Exchange (ETDEWEB)

    Kamm, James Russell [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-03-05

    This note describes an algorithm with which to compute numerical solutions to the one- dimensional, Cartesian Riemann problem for compressible flow with general, convex equations of state. While high-level descriptions of this approach are to be found in the literature, this note contains most of the necessary details required to write software for this problem. This explanation corresponds to the approach used in the source code that evaluates solutions for the 1D, Cartesian Riemann problem with a JWL equation of state in the ExactPack package [16, 29]. Numerical examples are given with the proposed computational approach for a polytropic equation of state and for the JWL equation of state.

  7. Menopause as a long-term risk to health: implications of general practitioner accounts of prevention for women's choice and decision-making.

    Science.gov (United States)

    Murtagh, Madeleine J; Hepworth, Julie

    2003-03-01

    Over the past two decades medical researchers and modernist feminist researchers have contested the meaning of menopause. In this article we examine various meanings of menopause in major medical and feminist literature and the construction of menopause in a semi-structured interview study of general practitioners in rural South Australia. Three discursive themes are identified in these interviews; (i) .the hormonal menopause - symptoms, risk, prevention; (ii). the informed menopausal woman; and (iii). decision-making and hormone replacement therapy. By using the discourse of prevention, general practitioners construct menopause in relation to women's health care choices, empowerment and autonomy. We argue that the ways in which these concepts are deployed by general practitioners in this study produces and constrains the options available to women. The implications of these general practitioner accounts are discussed in relation to the proposition that medical and feminist descriptions of menopause posit alternative but equally-fixed truths about menopause and their relationship with the range of responses available to women at menopause. Social and cultural explanations of disease causality (c.f. Germov 1998, Hardey 1998) are absent from the new menopause despite their being an integral part of the framework of the women's health movement and health promotion drawn on by these general practitioners. Further, the shift of responsibility for health to the individual woman reinforces practice claims to empower women, but oversimplifies power relations and constructs menopause as a site of self-surveillance. The use of concepts from the women's health movement and health promotion have nevertheless created change in both the positioning of women as having 'choices' and the positioning of some general practitioners in terms of greater information provision to women and an attention to the woman's autonomy. In conclusion, we propose that a new menopause has evolved

  8. Energy Savings Forecast of Solid-State Lighting in General Illumination Applications

    Energy Technology Data Exchange (ETDEWEB)

    Penning, Julie [Navigant Consulting Inc., Washington, DC (United States); Stober, Kelsey [Navigant Consulting Inc., Washington, DC (United States); Taylor, Victor [Navigant Consulting Inc., Washington, DC (United States); Yamada, Mary [Navigant Consulting Inc., Washington, DC (United States)

    2016-09-01

    The DOE report, Energy Savings Forecast of Solid-State Lighting in General Illumination Applications, is a biannual report which models the adoption of LEDs in the U.S. general-lighting market, along with associated energy savings, based on the full potential DOE has determined to be technically feasible over time. This version of the report uses an updated 2016 U.S. lighting-market model that is more finely calibrated and granular than previous models, and extends the forecast period to 2035 from the 2030 limit that was used in previous editions.

  9. Energy Savings Forecast of Solid-State Lighting in General Illumination Applications

    Energy Technology Data Exchange (ETDEWEB)

    none,

    2014-08-29

    With declining production costs and increasing technical capabilities, LED adoption has recently gained momentum in general illumination applications. This is a positive development for our energy infrastructure, as LEDs use significantly less electricity per lumen produced than many traditional lighting technologies. The U.S. Department of Energy’s Energy Savings Forecast of Solid-State Lighting in General Illumination Applications examines the expected market penetration and resulting energy savings of light-emitting diode, or LED, lamps and luminaires from today through 2030.

  10. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  11. Towards the convergence of accounting treatment for intangible assets

    OpenAIRE

    Ramírez Córcoles, Yolanda

    2010-01-01

    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

  12. Pseudo-Hermitian coherent states under the generalized quantum condition with position-dependent mass

    International Nuclear Information System (INIS)

    Yahiaoui, S A; Bentaiba, M

    2012-01-01

    In the context of the factorization method, we investigate the pseudo-Hermitian coherent states and their Hermitian counterpart coherent states under the generalized quantum condition in the framework of a position-dependent mass. By considering a specific modification in the superpotential, suitable annihilation and creation operators are constructed in order to reproduce the Hermitian counterpart Hamiltonian in the factorized form. We show that by means of these ladder operators, we can construct a wide range of exactly solvable potentials as well as their accompanying coherent states. Alternatively, we explore the relationship between the pseudo-Hermitian Hamiltonian and its Hermitian counterparts, obtained from a similarity transformation, to construct the associated pseudo-Hermitian coherent states. These latter preserve the structure of Perelomov’s states and minimize the generalized position–momentum uncertainty principle. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘Quantum physics with non-Hermitian operators’. (paper)

  13. Generalized Remote Preparation of Arbitrary m-qubit Entangled States via Genuine Entanglements

    Directory of Open Access Journals (Sweden)

    Dong Wang

    2015-03-01

    Full Text Available Herein, we present a feasible, general protocol for quantum communication within a network via generalized remote preparation of an arbitrary m-qubit entangled state designed with genuine tripartite Greenberger–Horne–Zeilinger-type entangled resources. During the implementations, we construct novel collective unitary operations; these operations are tasked with performing the necessary phase transfers during remote state preparations. We have distilled our implementation methods into a five-step procedure, which can be used to faithfully recover the desired state during transfer. Compared to previous existing schemes, our methodology features a greatly increased success probability. After the consumption of auxiliary qubits and the performance of collective unitary operations, the probability of successful state transfer is increased four-fold and eight-fold for arbitrary two- and three-qubit entanglements when compared to other methods within the literature, respectively. We conclude this paper with a discussion of the presented scheme for state preparation, including: success probabilities, reducibility and generalizability.

  14. The Generalized Coherent State ansatz: Application to quantum electron-vibrational dynamics

    Energy Technology Data Exchange (ETDEWEB)

    Borrelli, Raffaele, E-mail: raffaele.borrelli@unito.it [DISAFA, Università di Torino, I-10095 Grugliasco (Italy); Gelin, Maxim F. [Departement of Chemistry, Technische Universität München, D-85747 Garching (Germany)

    2016-12-20

    A new ansatz for molecular vibronic wave functions based on a superposition of time-dependent Generalized Coherent States is developed and analysed. The methodology is specifically tailored to describe the time evolution of the wave function of a system in which several interacting electronic states are coupled to a bath of harmonic oscillators. The equations of motion for the wave packet parameters are obtained by using the Dirac–Frenkel time-dependent variational principle. The methodology is used to describe the quantum dynamical behavior of a model polaron system and its scaling and convergence properties are discussed and compared with numerically exact results.

  15. Cluster-state quantum computing enhanced by high-fidelity generalized measurements.

    Science.gov (United States)

    Biggerstaff, D N; Kaltenbaek, R; Hamel, D R; Weihs, G; Rudolph, T; Resch, K J

    2009-12-11

    We introduce and implement a technique to extend the quantum computational power of cluster states by replacing some projective measurements with generalized quantum measurements (POVMs). As an experimental demonstration we fully realize an arbitrary three-qubit cluster computation by implementing a tunable linear-optical POVM, as well as fast active feedforward, on a two-qubit photonic cluster state. Over 206 different computations, the average output fidelity is 0.9832+/-0.0002; furthermore the error contribution from our POVM device and feedforward is only of O(10(-3)), less than some recent thresholds for fault-tolerant cluster computing.

  16. The Role of Increased Accountability on the Use of Instructional Leadership Time by New York State Superintendents

    Science.gov (United States)

    Pustolka, Elizabeth Wood

    2012-01-01

    The role of the school superintendent has evolved as a result of increased accountability, specifically under the No Child Left Behind (NCLB) legislation. Prior to NCLB, superintendents spent time the majority of their time on the managerial and political domains of leadership; however, the NCLB accountability movement combined with research on…

  17. Diffusion in coronas around clinopyroxene: modelling with local equilibrium and steady state, and a non-steady-state modification to account for zoned actinolite-hornblende

    Science.gov (United States)

    Ashworth, J. R.; Birdi, J. J.; Emmett, T. F.

    1992-01-01

    Retrograde coronas of Caledonian age, between clinopyroxene and plagioclase in the Jotun Nappe Complex, Norway, illustrate the effects of diffusion kinetics on mineral distributions among layers and on the compositions of hornblende-actinolite. One corona type comprises a symplectite of epidote + quartz adjacent to plagioclase, and a less well-organized intergrowth of amphibole + quartz replacing clinopyroxene. The observed mineral proportions imply an open-system reaction, but the similarity of Al/Si ratios in reactant plagioclase and product symplectite indicates approximate conservation of Al2O3 and SiO2. The largest inferred open-system flux is a loss of CaO, mostly derived from consumption of clinopyroxene. The approximate layer structure, Pl|Ep + Qtz|Hbl + Qtz|Act±Hbl + Qtz|Cpx, is modelled using the theory of steady-state diffusion-controlled growth with local equilibrium. To obtain a solution, it is necessary to use a reactant plagioclase composition which takes into account aluminous (epidote) inclusions. The results indicate that, in terms of Onsager diffusion coefficients L ii , Ca is more mobile than AL ( L CaCa/ L AlAl≳3.) (where ≳ means greater than or approximately equal to). This behaviour of Ca is comparable with that of Mg in previously studied coronas around olivine. Si is non-diffusing in the present modelling, because of silica saturation. Oxidation of some Fe2+ to Fe3+ occurs within the corona. Mg diffuses towards its source (clinopyroxene) to maintain local equilibrium. Other coronas consist of two layers, hornblende adjacent to plagioclase and zoned amphibole + quartz adjacent to clinopyroxene. In the zoned layer, actinolitic hornblende forms relict patches, separated from quartz blebs by more aluminous hornblende. A preliminary steady-state, local-equilibrium model of grain-boundary diffusion explains the formation of low-Al and high-Al layers as due to Al immobility. Zoning and replacement are qualitatively explained in terms of

  18. Risk factors associated with bus accident severity in the United States: A generalized ordered logit model

    DEFF Research Database (Denmark)

    Kaplan, Sigal; Prato, Carlo Giacomo

    2012-01-01

    of 2011. Method: The current study investigates the underlying risk factors of bus accident severity in the United States by estimating a generalized ordered logit model. Data for the analysis are retrieved from the General Estimates System (GES) database for the years 2005–2009. Results: Results show...... that accident severity increases: (i) for young bus drivers under the age of 25; (ii) for drivers beyond the age of 55, and most prominently for drivers over 65 years old; (iii) for female drivers; (iv) for very high (over 65 mph) and very low (under 20 mph) speed limits; (v) at intersections; (vi) because......Introduction: Recent years have witnessed a growing interest in improving bus safety operations worldwide. While in the United States buses are considered relatively safe, the number of bus accidents is far from being negligible, triggering the introduction of the Motor-coach Enhanced Safety Act...

  19. Atmospheric Diabatic Heating in Different Weather States and the General Circulation

    Science.gov (United States)

    Rossow, William B.; Zhang, Yuanchong; Tselioudis, George

    2016-01-01

    Analysis of multiple global satellite products identifies distinctive weather states of the atmosphere from the mesoscale pattern of cloud properties and quantifies the associated diabatic heating/cooling by radiative flux divergence, precipitation, and surface sensible heat flux. The results show that the forcing for the atmospheric general circulation is a very dynamic process, varying strongly at weather space-time scales, comprising relatively infrequent, strong heating events by ''stormy'' weather and more nearly continuous, weak cooling by ''fair'' weather. Such behavior undercuts the value of analyses of time-averaged energy exchanges in observations or numerical models. It is proposed that an analysis of the joint time-related variations of the global weather states and the general circulation on weather space-time scales might be used to establish useful ''feedback like'' relationships between cloud processes and the large-scale circulation.

  20. LA ADAPTACIÓN DE LAS SOCIEDADES COOPERATIVAS AL NUEVO PLAN GENERAL CONTABLE: ANÁLISIS DE LAS PRINCIPALES IMPLICACIONES ECONÓMICAS Y FINANCIERAS/THE ADJUSTMENT OF THE COOPERATIVE SOCIETIES TO THE NEW GENERAL ACCOUNTING PLAN: ANALYSIS OF THE PRINCIPAL ECONOMIC AND FINANCIAL IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    Javier ITURRIOZ DEL CAMPO

    2008-01-01

    Full Text Available La aprobación de la Ley 16/2007, de reforma y adaptación de la legislación mercantil en materia contable en España, así como del Plan General de Contabilidad, y del Plan General de Contabilidad para Pequeñas y Medianas Empresas, han permitido la incorporación de los nuevos criterios contables recogidos en la Normas Internacionales de Información Financiera (NIIF para dar respuesta al objetivo marcado desde la Unión Europa de favorecer la comparación de los estados contables elaborados en los distintos estados miembros, para contribuir así a incrementar la transparencia de los mercados en un entorno económico cada vez más global e internacional. No obstante, en el caso de las sociedades cooperativas, todavía está pendiente de publicación la correspondiente norma sectorial. Por ello, a lo largo de este trabajo se pretende analizar las implicaciones que tienen en las sociedades cooperativas tanto las novedades contables ya publicadas como los aspectos que deben ser fijados en la citada regulación sectorial atendiendo a sus características especiales. /The Law 16/2007, of reform and adjustment of the mercantile legislation about accounting in Spain, as well as of the General Plan of Accounting, and of the General Plan of Accounting for Small and Medium Companies, they have allowed the incorporation of the new accounting criteria gathered in International Financial Reporting Standards (IFRS to give response to the aim marked from the European Union of favouring the comparison of the accounting forms elaborated in the different member states, to help to increase this way the transparency of the markets in an economic environment increasingly globally and internationally. Nevertheless, in case of the cooperative societies, the sectorial normative has not been published. This work centres on the analysis of the implications that have in the cooperative societies so much the accounting innovations already published as the aspects that

  1. Bayesian conjugate analysis using a generalized inverted Wishart distribution accounts for differential uncertainty among the genetic parameters--an application to the maternal animal model.

    Science.gov (United States)

    Munilla, S; Cantet, R J C

    2012-06-01

    Consider the estimation of genetic (co)variance components from a maternal animal model (MAM) using a conjugated Bayesian approach. Usually, more uncertainty is expected a priori on the value of the maternal additive variance than on the value of the direct additive variance. However, it is not possible to model such differential uncertainty when assuming an inverted Wishart (IW) distribution for the genetic covariance matrix. Instead, consider the use of a generalized inverted Wishart (GIW) distribution. The GIW is essentially an extension of the IW distribution with a larger set of distinct parameters. In this study, the GIW distribution in its full generality is introduced and theoretical results regarding its use as the prior distribution for the genetic covariance matrix of the MAM are derived. In particular, we prove that the conditional conjugacy property holds so that parameter estimation can be accomplished via the Gibbs sampler. A sampling algorithm is also sketched. Furthermore, we describe how to specify the hyperparameters to account for differential prior opinion on the (co)variance components. A recursive strategy to elicit these parameters is then presented and tested using field records and simulated data. The procedure returned accurate estimates and reduced standard errors when compared with non-informative prior settings while improving the convergence rates. In general, faster convergence was always observed when a stronger weight was placed on the prior distributions. However, analyses based on the IW distribution have also produced biased estimates when the prior means were set to over-dispersed values. © 2011 Blackwell Verlag GmbH.

  2. State of the art in HGPT (Heuristically Based Generalized Perturbation) methodology

    International Nuclear Information System (INIS)

    Gandini, A.

    1993-01-01

    A distinctive feature of heuristically based generalized perturbation theory (HGPT) methodology consists in the systematic use of importance conservation concepts. As well known, this use leads to fundamental reciprocity relationships from which perturbation, or sensitivity, expressions can be derived. The state of the art of the HGPT methodology is here illustrated. The application to a number of specific nonlinear fields of interest is commented. (author)

  3. Generalized coherent state approach to star products and applications to the fuzzy sphere

    International Nuclear Information System (INIS)

    Alexanian, G.; Pinzul, A.; Stern, A.

    2001-01-01

    We construct a star product associated with an arbitrary two-dimensional Poisson structure using generalized coherent states on the complex plane. From our approach one easily recovers the star product for the fuzzy torus, and also one for the fuzzy sphere. For the latter we need to define the 'fuzzy' stereographic projection to the plane and the fuzzy sphere integration measure, which in the commutative limit reduce to the usual formulae for the sphere

  4. Perception of transformational leadership behaviour among general hospital nurses in Ogun State, Nigeria

    OpenAIRE

    Oluwatosin Olu-Abiodun; Olumide Abiodun

    2017-01-01

    Introduction: Effective nursing leadership engenders staff retention, job satisfaction, commitment, work unit climate and client satisfaction with nursing services. This study assessed the perception of transformational leadership among nurses working in general hospitals in Nigeria. Materials and methods: A cross-sectional study was conducted among 176 nurses in Ogun State, Nigeria. The independent student t-test was used to test the relationship between respondents’ characteristics and l...

  5. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  6. A novel numerical flux for the 3D Euler equations with general equation of state

    KAUST Repository

    Toro, Eleuterio F.

    2015-09-30

    Here we extend the flux vector splitting approach recently proposed in (E F Toro and M E Vázquez-Cendón. Flux splitting schemes for the Euler equations. Computers and Fluids. Vol. 70, Pages 1-12, 2012). The scheme was originally presented for the 1D Euler equations for ideal gases and its extension presented in this paper is threefold: (i) we solve the three-dimensional Euler equations on general meshes; (ii) we use a general equation of state; and (iii) we achieve high order of accuracy in both space and time through application of the semi-discrete ADER methodology on general meshes. The resulting methods are systematically assessed for accuracy, robustness and efficiency on a carefully selected suite of test problems. Formal high accuracy is assessed through convergence rates studies for schemes of up to 4th order of accuracy in both space and time on unstructured meshes.

  7. Valuation of scleroderma and psoriatic arthritis health states by the general public

    Directory of Open Access Journals (Sweden)

    Hays Ron D

    2010-10-01

    Full Text Available Abstract Objective Psoriatic arthritis (PsA and scleroderma (SSc are chronic rheumatic disorders with detrimental effects on health-related quality of life. Our objective was to assess health values (utilities from the general public for health states common to people with PsA and SSc for economic evaluations. Methods Adult subjects from the general population in a Midwestern city (N = 218 completed the SF-12 Health Survey and computer-assisted 0-100 rating scale (RS, time trade-off (TTO, range: 0.0-1.0 and standard gamble (SG, range: 0.0-1.0 utility assessments for several hypothetical PsA and SSc health states. Results Subjects included 135 (62% females, 143 (66% Caucasians, and 62 (28% African-Americans. The mean (SD scores for the SF-12 Physical Component Summary scale were 52.9 (8.3 and for the SF-12 Mental Component Summary scale were 49.0 (9.1, close to population norms. The mean RS, TTO, and SG scores for PsA health states varied with severity, ranging from 20.2 to 63.7 (14.4-20.3 for the RS 0.29 to 0.78 (0.24-0.31 for the TTO, and 0.48 to 0.82 (0.24-0.34 for the SG. The mean RS, TTO, and SG scores for SSc health states were 25.3-69.7 (15.2-16.3 for the RS, 0.36-0.80 (0.25-0.31 for the TTO, and 0.50-0.81 (0.26-0.32 for the SG, depending on disease severity. Conclusion Health utilities for PsA and SSc health states as assessed from the general public reflect the severity of the diseases. These descriptive findings could have implications regarding comparative effectiveness research for tests and treatments for PsA and SSc.

  8. Renormalization of total sets of states into generalized bases with a resolution of the identity

    International Nuclear Information System (INIS)

    Vourdas, A

    2017-01-01

    A total set of states for which we have no resolution of the identity (a ‘pre-basis’), is considered in a finite dimensional Hilbert space. A dressing formalism renormalizes them into density matrices which resolve the identity, and makes them a ‘generalized basis’, which is practically useful. The dresssing mechanism is inspired by Shapley’s methodology in cooperative game theory, and it uses Möbius transforms. There is non-independence and redundancy in these generalized bases, which is quantified with a Shannon type of entropy. Due to this redundancy, calculations based on generalized bases are sensitive to physical changes and robust in the presence of noise. For example, the representation of an arbitrary vector in such generalized bases, is robust when noise is inserted in the coefficients. Also in a physical system with a ground state which changes abruptly at some value of the coupling constant, the proposed methodology detects such changes, even when noise is added to the parameters in the Hamiltonian of the system. (paper)

  9. Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

    Directory of Open Access Journals (Sweden)

    Daniel J. Erchick

    2017-07-01

    Full Text Available Background Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion Weak accountability presents a significant barrier to performance of the routine immunization

  10. Physical state condition in quantum general relativity as a consequence of BRST symmetry

    International Nuclear Information System (INIS)

    Castellana, Michele; Montani, Giovanni

    2008-01-01

    Quantization of systems with constraints can be carried out with several methods. In the Dirac formulation the classical generators of gauge transformations are required to annihilate physical quantum states to ensure their gauge invariance. Carrying on BRST symmetry it is possible to get a condition on physical states which, different from the Dirac method, requires them to be invariant under the BRST transformation. Employing this method for the action of general relativity expressed in terms of the spin connection and tetrad fields with path integral methods, we construct the generator of the BRST transformation associated with the underlying local Lorentz symmetry of the theory and write a physical state condition following from BRST invariance. This derivation is based on the general results on the dependence of the effective action used in path integrals and consequently of Green's functions on the gauge-fixing functionals used in the DeWitt-Faddeev-Popov method. The condition we gain differs from the one obtained within Ashtekar's canonical formulation, showing how we recover the latter only by a suitable choice of the gauge-fixing functionals. Finally we discuss how it should be possible to obtain all of the requested physical state conditions associated with all the underlying gauge symmetries of the classical theory using our approach

  11. Prevalence and cost of hospital medical errors in the general and elderly United States populations.

    Science.gov (United States)

    Mallow, Peter J; Pandya, Bhavik; Horblyuk, Ruslan; Kaplan, Harold S

    2013-12-01

    The primary objective of this study was to quantify the differences in the prevalence rate and costs of hospital medical errors between the general population and an elderly population aged ≥65 years. Methods from an actuarial study of medical errors were modified to identify medical errors in the Premier Hospital Database using data from 2009. Visits with more than four medical errors were removed from the population to avoid over-estimation of cost. Prevalence rates were calculated based on the total number of inpatient visits. There were 3,466,596 total inpatient visits in 2009. Of these, 1,230,836 (36%) occurred in people aged ≥ 65. The prevalence rate was 49 medical errors per 1000 inpatient visits in the general cohort and 79 medical errors per 1000 inpatient visits for the elderly cohort. The top 10 medical errors accounted for more than 80% of the total in the general cohort and the 65+ cohort. The most costly medical error for the general population was postoperative infection ($569,287,000). Pressure ulcers were most costly ($347,166,257) in the elderly population. This study was conducted with a hospital administrative database, and assumptions were necessary to identify medical errors in the database. Further, there was no method to identify errors of omission or misdiagnoses within the database. This study indicates that prevalence of hospital medical errors for the elderly is greater than the general population and the associated cost of medical errors in the elderly population is quite substantial. Hospitals which further focus their attention on medical errors in the elderly population may see a significant reduction in costs due to medical errors as a disproportionate percentage of medical errors occur in this age group.

  12. Population decoding of motor cortical activity using a generalized linear model with hidden states.

    Science.gov (United States)

    Lawhern, Vernon; Wu, Wei; Hatsopoulos, Nicholas; Paninski, Liam

    2010-06-15

    Generalized linear models (GLMs) have been developed for modeling and decoding population neuronal spiking activity in the motor cortex. These models provide reasonable characterizations between neural activity and motor behavior. However, they lack a description of movement-related terms which are not observed directly in these experiments, such as muscular activation, the subject's level of attention, and other internal or external states. Here we propose to include a multi-dimensional hidden state to address these states in a GLM framework where the spike count at each time is described as a function of the hand state (position, velocity, and acceleration), truncated spike history, and the hidden state. The model can be identified by an Expectation-Maximization algorithm. We tested this new method in two datasets where spikes were simultaneously recorded using a multi-electrode array in the primary motor cortex of two monkeys. It was found that this method significantly improves the model-fitting over the classical GLM, for hidden dimensions varying from 1 to 4. This method also provides more accurate decoding of hand state (reducing the mean square error by up to 29% in some cases), while retaining real-time computational efficiency. These improvements on representation and decoding over the classical GLM model suggest that this new approach could contribute as a useful tool to motor cortical decoding and prosthetic applications. Copyright (c) 2010 Elsevier B.V. All rights reserved.

  13. Population Decoding of Motor Cortical Activity using a Generalized Linear Model with Hidden States

    Science.gov (United States)

    Lawhern, Vernon; Wu, Wei; Hatsopoulos, Nicholas G.; Paninski, Liam

    2010-01-01

    Generalized linear models (GLMs) have been developed for modeling and decoding population neuronal spiking activity in the motor cortex. These models provide reasonable characterizations between neural activity and motor behavior. However, they lack a description of movement-related terms which are not observed directly in these experiments, such as muscular activation, the subject's level of attention, and other internal or external states. Here we propose to include a multi-dimensional hidden state to address these states in a GLM framework where the spike count at each time is described as a function of the hand state (position, velocity, and acceleration), truncated spike history, and the hidden state. The model can be identified by an Expectation-Maximization algorithm. We tested this new method in two datasets where spikes were simultaneously recorded using a multi-electrode array in the primary motor cortex of two monkeys. It was found that this method significantly improves the model-fitting over the classical GLM, for hidden dimensions varying from 1 to 4. This method also provides more accurate decoding of hand state (lowering the Mean Square Error by up to 29% in some cases), while retaining real-time computational efficiency. These improvements on representation and decoding over the classical GLM model suggest that this new approach could contribute as a useful tool to motor cortical decoding and prosthetic applications. PMID:20359500

  14. Health state evaluation of an item: A general framework and graphical representation

    International Nuclear Information System (INIS)

    Jiang, R.; Jardine, A.K.S.

    2008-01-01

    This paper presents a general theoretical framework to evaluate the health state of an item based on condition monitoring information. The item's health state is defined in terms of its relative health level and overall health level. The former is evaluated based on the relative magnitude of the composite covariate and the latter is evaluated using a fractile life of the residual life distribution at the decision instant. In addition, a method is developed to graphically represent the degradation model, failure threshold model, and the observation history of the composite covariate. As a result, the health state of the monitored item can be intuitively presented and the evaluated result can be subsequently used in a condition-based maintenance optimization decision model, which is amenable to computer modeling. A numerical example is included to illustrate the proposed approach and its appropriateness

  15. Closing the GAAP Gap--The National Accounting Standards Struggle.

    Science.gov (United States)

    Garner, C. William

    1994-01-01

    By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

  16. Assessment of inappropriate antibiotic prescribing among a large cohort of general dentists in the United States.

    Science.gov (United States)

    Durkin, Michael J; Feng, Qianxi; Warren, Kyle; Lockhart, Peter B; Thornhill, Martin H; Munshi, Kiraat D; Henderson, Rochelle R; Hsueh, Kevin; Fraser, Victoria J

    2018-05-01

    The purpose of this study was to assess dental antibiotic prescribing trends over time, to quantify the number and types of antibiotics dentists prescribe inappropriately, and to estimate the excess health care costs of inappropriate antibiotic prescribing with the use of a large cohort of general dentists in the United States. We used a quasi-Poisson regression model to analyze antibiotic prescriptions trends by general dentists between January 1, 2013, and December 31, 2015, with the use of data from Express Scripts Holding Company, a large pharmacy benefits manager. We evaluated antibiotic duration and appropriateness for general dentists. Appropriateness was evaluated by reviewing the antibiotic prescribed and the duration of the prescription. Overall, the number and rate of antibiotic prescriptions prescribed by general dentists remained stable in our cohort. During the 3-year study period, approximately 14% of antibiotic prescriptions were deemed inappropriate, based on the antibiotic prescribed, antibiotic treatment duration, or both indicators. The quasi-Poisson regression model, which adjusted for number of beneficiaries covered, revealed a small but statistically significant decrease in the monthly rate of inappropriate antibiotic prescriptions by 0.32% (95% confidence interval, 0.14% to 0.50%; P = .001). Overall antibiotic prescribing practices among general dentists in this cohort remained stable over time. The rate of inappropriate antibiotic prescriptions by general dentists decreased slightly over time. From these authors' definition of appropriate antibiotic prescription choice and duration, inappropriate antibiotic prescriptions are common (14% of all antibiotic prescriptions) among general dentists. Further analyses with the use of chart review, administrative data sets, or other approaches are needed to better evaluate antibiotic prescribing practices among dentists. Copyright © 2018 American Dental Association. Published by Elsevier Inc. All

  17. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors

    Directory of Open Access Journals (Sweden)

    Danielle Hanna Rached

    Full Text Available The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA of the World Health Organization (WHO, approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs, private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  18. World Health Organization and the search for accountability: a critical analysis of the new framework of engagement with non-state actors.

    Science.gov (United States)

    Rached, Danielle Hanna; Ventura, Deisy de Freitas Lima

    2017-07-03

    The article probes the origins and content of the Framework of Engagement with Non-State Actors (FENSA) of the World Health Organization (WHO), approved on May 28, 2016, at the 69th World Health Assembly, which established different rules of collaboration to four categories of actors: nongovernmental organizations (NGOs), private sector entities, philanthropic foundations, and academic institutions. Applying the findings of International Legal Theory and based on extensive documentary research, we sought to determine whether FENSA is an appropriate accountability mechanism according to four functions of accountability: constitutional, democratic, epistemic, and populist. The article concludes that there is a risk of the prevalence of the populist function at the expense of the accountability potential that could result from the better use of the other three accountability functions.

  19. Determination of a cohesive law for delamination modelling - Accounting for variation in crack opening and stress state across the test specimen width

    DEFF Research Database (Denmark)

    Joki, R. K.; Grytten, F.; Hayman, Brian

    2016-01-01

    by differentiating the fracture resistance with respect to opening displacement at the initial location of the crack tip, measured at the specimen edge. 2) Extend the bridging law to a cohesive law by accounting for crack tip fracture energy. 3) Fine-tune the cohesive law through an iterative modelling approach so......The cohesive law for Mode I delamination in glass fibre Non-Crimped Fabric reinforced vinylester is determined for use in finite element models. The cohesive law is derived from a delamination test based on DCB specimens loaded with pure bending moments taking into account the presence of large...... that the changing state of stress and deformation across the width of the test specimen is taken into account. The changing state of stress and deformation across the specimen width is shown to be significant for small openings (small fracture process zone size). This will also be important for the initial part...

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

    Science.gov (United States)

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

    2015-01-01

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

  1. High Stakes Principalship--Sleepless Nights, Heart Attacks and Sudden Death Accountabilities: Reading Media Representations of the United States Principal Shortage.

    Science.gov (United States)

    Thomson, Pat; Blackmore, Jill; Sachs, Judyth; Tregenza, Karen

    2003-01-01

    Subjects a corpus of predominantly United States news articles to deconstructive narrative analysis and finds that the dominant media representation of principals' work is one of long hours, low salary, high stress, and sudden death from high stakes accountabilities. Notes that the media picture may perpetuate the problem, and that it is at odds…

  2. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    Science.gov (United States)

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  3. Postcolonial Sub-Saharan 1 State and Contemporary General Business Environment. Selected Issues

    Directory of Open Access Journals (Sweden)

    Tomasz W. Kolasinski

    2015-06-01

    Full Text Available Purpose: The paper presents the results of a qualitative analysis of selected aspects of general business environment. The author strives to answer the following question formulated in the context of postcolonial deliberations: has the general business environment been affected by European colonialism? Methodology: Semantic and semiotic analysis of primary sources (statistical data and research findings formulated by international organisations, such as the World Bank, OECD, UNIDO and secondary sources (scientific and research studies of Polish and foreign authors based on primary sources; literature review. Findings: In the postcolonial perspective, qualitative analysis shows neither a positive nor a negative impact of colonialism on the contemporary general business environment. If certain signs of its deterioration are observed, they are mostly due to the erosion of state capacity, whose origins can be traced back to the Berlin Conference. Originality: Papers on Postcolonial Management and Critical Management Studies (CMS bridge the gap in literaturę pertaining to management issues, especially in Poland. Due to their interdisciplinary nature, Postcolonial Management and CMS cover a broad range of research areas (i.e. theory of state and nation, sociology, economic history. They pertain to both economics an management, and are therefore difficult to classify.

  4. The Quark-Gluon Plasma Equation of State and the Generalized Uncertainty Principle

    Directory of Open Access Journals (Sweden)

    L. I. Abou-Salem

    2015-01-01

    Full Text Available The quark-gluon plasma (QGP equation of state within a minimal length scenario or Generalized Uncertainty Principle (GUP is studied. The Generalized Uncertainty Principle is implemented on deriving the thermodynamics of ideal QGP at a vanishing chemical potential. We find a significant effect for the GUP term. The main features of QCD lattice results were quantitatively achieved in case of nf=0, nf=2, and nf=2+1 flavors for the energy density, the pressure, and the interaction measure. The exciting point is the large value of bag pressure especially in case of nf=2+1 flavor which reflects the strong correlation between quarks in this bag which is already expected. One can notice that the asymptotic behavior which is characterized by Stephan-Boltzmann limit would be satisfied.

  5. Generalized projective synchronization via the state observer and its application in secure communication

    International Nuclear Information System (INIS)

    Wu Di; Li Juan-Juan

    2010-01-01

    Based on the improved state observer and the pole placement technique, by adding a constant which extends the scope of use of the original system, a new design method of generalized projective synchronization is proposed. With this method, by changing the projective synchronization scale factor, one can achieve not only complete synchronization, but also anti-synchronization, as well as arbitrary percentage of projective synchronization, so that the system may attain arbitrary synchronization in a relatively short period of time, which makes this study more meaningful. By numerical simulation, and choosing appropriate scale factor, the results of repeated experiments verify that this method is highly effective and satisfactory. Finally, based on this method and the relevant feedback concept, a novel secure communication project is designed. Numerical simulation verifies that this secure communication project is very valid, and moreover, the experimental result has been greatly improved in decryption time. (general)

  6. Numerical generalized vibration density of states evaluation for inelastic neutron scattering in solid matter

    CERN Document Server

    Kazmianec, V; Aranghel, D

    2002-01-01

    A computational method for improved evaluation of the generalized vibration density of states (GVDS) is proposed. It is based on Fast Fourier Transform (FPT) technique and gives the possibility for more precise analyses of the neutron double differential scattering cross section. The method was applied to zirconium hydride investigation. The results were presented for ZrH sub 1 sub . sub 6 U sub 0 sub . sub 3 sub 2 sample at various temperatures on time-of-flight (TOF) Spectrometry at IBR-2 reactor of JINR-Dubna and were compared to GVDS values obtained by traditional single-phonon approximation method

  7. Special Inspector General for Iraq Reconstruction Quarterly Report to the United States Congress

    Science.gov (United States)

    2012-04-30

    developed during the intervening period.430 Th e United States, which expects to ship about $120 million–$130 million worth of poultry to Iraq in 2012...special assessment Thomas A. Manok, former USACE employee Conspiracy 9/19/2011 20 months in prison; 3 years supervised release; forfeiture of $73,500...Joseph Sebastian 12/13/2010 N.K. Ismail 12/13/2010 Biju Thomas 12/13/2010 Combat General Trading Company 12/13/2010 Jank Singh 11/24/2010 Blue Marine

  8. A Generalized Dynamic Composition Algorithm of Weighted Finite State Transducers for Large Vocabulary Speech Recognition

    OpenAIRE

    Cheng, Octavian; Dines, John; Magimai.-Doss, Mathew

    2006-01-01

    We propose a generalized dynamic composition algorithm of weighted finite state transducers (WFST), which avoids the creation of non-coaccessible paths, performs weight look-ahead and does not impose any constraints to the topology of the WFSTs. Experimental results on Wall Street Journal (WSJ1) 20k-word trigram task show that at 17\\% WER (moderately-wide beam width), the decoding time of the proposed approach is about 48\\% and 65\\% of the other two dynamic composition approaches. In comparis...

  9. Symmetries of the Euler compressible flow equations for general equation of state

    Energy Technology Data Exchange (ETDEWEB)

    Boyd, Zachary M. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ramsey, Scott D. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Baty, Roy S. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-10-15

    The Euler compressible flow equations exhibit different Lie symmetries depending on the equation of state (EOS) of the medium in which the flow occurs. This means that, in general, different types of similarity solution will be available in different flow media. We present a comprehensive classification of all EOS’s to which the Euler equations apply, based on the Lie symmetries admitted by the corresponding flow equations, restricting to the case of 1-D planar, cylindrical, or spherical geometry. The results are conveniently summarized in tables. This analysis also clarifies past work by Axford and Ovsiannikov on symmetry classification.

  10. Generalized HARQ Protocols with Delayed Channel State Information and Average Latency Constraints

    DEFF Research Database (Denmark)

    Trillingsgaard, Kasper Fløe; Popovski, Petar

    2018-01-01

    In many practical wireless systems, the signal-to-interference-and-noise ratio (SINR) that is applicable to a certain transmission, referred to as channel state information (CSI), can only be learned after the transmission has taken place and is thereby delayed (outdated). In such systems, hybrid...... automatic repeat request (HARQ) protocols are often used to achieve high throughput with low latency. This paper put forth the family of expandable message space (EMS) protocols that generalize the HARQ protocol and allow for rate adaptation based on delayed CSI at the transmitter (CSIT). Assuming a block...

  11. Different glassy states, as indicated by a violation of the generalized Cauchy relation

    Energy Technology Data Exchange (ETDEWEB)

    Krueger, J K [Laboratoire Europeen de Recherche Universitaire Saarland-Lorraine (LERUSL), Universitaet des Saarlandes, Fakultaet fuer Physik und Elektrotechnik 7.2, Gebaeude 38, D-66041 Saarbruecken (Germany); Britz, T [Laboratoire Europeen de Recherche Universitaire Saarland-Lorraine (LERUSL), Universitaet des Saarlandes, Fakultaet fuer Physik und Elektrotechnik 7.2, Gebaeude 38, D-66041 Saarbruecken (Germany); Coutre, A le [Laboratoire Europeen de Recherche Universitaire Saarland-Lorraine (LERUSL), Universitaet des Saarlandes, Fakultaet fuer Physik und Elektrotechnik 7.2, Gebaeude 38, D-66041 Saarbruecken (Germany); Baller, J [Laboratoire Europeen de Recherche Universitaire Saarland-Lorraine (LERUSL), Universitaet des Saarlandes, Fakultaet fuer Physik und Elektrotechnik 7.2, Gebaeude 38, D-66041 Saarbruecken (Germany); Possart, W [Universitaet des Saarlandes, Fakultaet fuer Chemie, Pharmazie und Werkstoffwissenschaften 8.15, Gebaeude 22, D-66041 Saarbruecken (Germany); Alnot, P [Laboratoire Europeen de Recherche Universitaire Saarland-Lorraine (LERUSL), Universitaet des Saarlandes, Fakultaet fuer Physik und Elektrotechnik 7.2, Gebaeude 38, D-66041 Saarbruecken (Germany); Sanctuary, R [Centre Universitaire de Luxembourg, Departement des Sciences, Laboratoire 1.19, 162a Avenue de la Faiencerie, L-1511, Luxembourg (Luxembourg)

    2003-07-01

    Using Brillouin spectroscopy as a probe for high-frequency clamped acoustic properties, a shear modulus c{sub 44}{sup {infinity}} can be measured in addition to the longitudinal modulus c{sub 11}{sup {infinity}} already well above the thermal glass transition. On slow cooling of the liquid through the thermal glass transition temperature T{sub g}, both moduli show a kink-like behaviour and the function c{sub 11}{sup {infinity}} = c{sub 11}{sup {infinity}}(c{sub 44}{sup {infinity}}) follows a generalized Cauchy relation (gCR) defined by the linear relation c{sub 11}{sup {infinity}} = 3c{sub 44}{sup {infinity}} + constant, which completely hides the glass transition. In this work we show experimentally that on fast cooling this linear transformation becomes violated within the glassy state, but that thermal ageing drives the elastic coefficients towards the gCR, i.e. towards a unique glassy state.

  12. EEG features of absence seizures in idiopathic generalized epilepsy: Impact of syndrome, age, and state

    DEFF Research Database (Denmark)

    Sadleir, L.G.; Scheffer, I.E.; Smith, S.

    2009-01-01

    Purpose: Factors influencing the electroencephalography (EEG) features of absence seizures in newly presenting children with idiopathic generalized epilepsy (IGE) have not been rigorously studied. We examined how specific factors such as state, provocation, age, and epilepsy syndrome affect the EEG...... features of absence seizures. Methods: Children with untreated absence seizures were studied using video-EEG recording. The influence of state of arousal, provocation (hyperventilation, photic stimulation), age, and epilepsy syndrome on specific EEG features was analyzed. Results: Five hundred nine...... seizures were evaluated in 70 children with the following syndromes: childhood absence epilepsy (CAE) 37, CAE+ photoparoxysmal response (PPR) 10, juvenile absence epilepsy (JAE) 8, juvenile myoclonic epilepsy (JME) 6, and unclassified 9. Polyspikes occurred in all syndromes but were more common in JME...

  13. The Slavery in Circassia and the United States (1850–1860-ies years: General and Special

    Directory of Open Access Journals (Sweden)

    Mikhal Smigel

    2016-12-01

    Full Text Available The article provides a comparative analysis of slavery in Circassia and in the territory of the slave South in the United States in 1850–1860-ies years in the context of the fight against the slave trade and slavery in the world. The article discusses the Russian-American general trends for the prohibition of slavery and the slave trade. Among the materials are Russian and foreign archival sources, documents of personal origin (memoirs, diaries of travelers as well as scientific research. The methodological basis of historical-comparative study are the principles of objectivity and historicism, suggesting an unbiased approach to the analysis of the studied problems, a critical attitude to the sources, making judgments as a result of the analysis of a set of facts, and displays the slave of phenomena in the development and the context of the historical situation. In conclusion, the authors note that slavery and the slave position in the United States and the Circassia had their differences in 1850–1860-ies. Such differences included the inability of the transition to the United States from the status of a slave in the state of the dependent peasant, which was the norm in Circassia. In the United States the slaves were brought from outside, while in Circassia the slavery occurred in the region, mainly by trapping. At the root of discrimination in the United States was the racial principle, in Circassia this is based on the religious principle. The position of slaves had their similarities. A slave was powerless property of his master, there were certain unwritten rules governing the relationship, slave owners were reluctant to bring slaves to the extreme and etc. The important similarity between the US and Circassia was the presence of their territories with a strong slave system, where slaves constituted more than 30 % of the population. In the US, it was the territory of the slave-holding South, and in Circassia – the slaveholding Ubykhia.

  14. Scattering Properties of Ground-State 23Na Vapor Using Generalized Scattering Theory

    Science.gov (United States)

    Al-Harazneh, A. A.; Sandouqa, A. S.; Joudeh, B. R.; Ghassib, H. B.

    2018-04-01

    The scattering properties of ground-state 23Na vapor are investigated within the framework of the Galitskii-Migdal-Feynman formalism. Viewed as a generalized scattering theory, this formalism is used to calculate the medium phase shifts. The scattering properties of the system—the total, viscosity, spin-exchange, and average cross sections—are then computed using these phase shifts according to standard recipes. The total cross section is found to exhibit the Ramsauer-Townsend effect as well as resonance peaks. These peaks are caused by the large difference between the potentials for electronic spin-singlet and spin-triplet states. They represent quasi-bound states in the system. The results obtained for the complex spin-exchange cross sections are particularly highlighted because of their importance in the spectroscopy of the Na2 dimer. So are the results for the scattering lengths pertaining to both singlet and triplet states. Wherever possible, comparison is made with other published results.

  15. Regulation and adaptation of management accounting innovations : The case of economic value added in Thai state-owned enterprises

    NARCIS (Netherlands)

    Chiwamit, Pimsiri; Modell, Sven; Scapens, Robert

    2017-01-01

    Research on the diffusion of management accounting innovations (MAIs) has grown into a substantial literature which, draws attention to how diffusion processes can be fuelled by compulsory regulation. However, relatively little is known about how MAIs interact with wider regulatory processes in

  16. Advanced training course on state systems of accounting for and control of nuclear materials. Volume II. Visual aids

    International Nuclear Information System (INIS)

    Sorenson, R.J.; Schneider, R.A.

    1979-01-01

    Purpose of the course was to train in the accounting and control of nuclear materials in a bulk processing facility, for international safeguards. The Exxon low enriched uranium fabrication plant is used as an example. This volume contains visual aids used for the presentation

  17. 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

  18. The state system of accounting and control of nuclear material in Argentina and the Y2K issue

    International Nuclear Information System (INIS)

    Moreno, S.F.; Maceiras, E.

    1999-01-01

    The nuclear regulatory activities in Argentina are carried out by the 'Nuclear Regulatory Authority' (ARN). To fulfil its responsibilities, the ARN has established and enforced a regulatory framework for all nuclear activities concerning nuclear safety and radiological protection, physical protection and the guarantees of non-proliferation. Concerning the guarantees of non-proliferation, the SSAC includes an independent verification system based on national safeguards inspections, evaluations and a centralised accounting database of all nuclear materials in all nuclear activities performed in Argentina. The ARN has implemented two computerised databases to improve its SSAC. One is the 'Safeguards Inspections System' (SIS) developed to optimise the programming of the national inspections and their evaluation. The other is the 'Nuclear Material Control System' (SCMN) designed to improve the issuing and submission of accounting and operating reports. To improve further the SSAC, the ARN has requested software that should be in use at each nuclear installation in the near future. This computerised accounting database (SOP) would increase the quality of the operator's accounting and control system. About the change of the millennium, it is important to bear in mind that it may have an impact not only in the dates of the safeguards reports, but also in some data generated by software or equipment at nuclear installations used as the basis for safeguards records. For example, computerised programs for fuel element management at the Nuclear Power Stations or certain software and hardware in use at bulk installations would require a comprehensive review to assure that the change of the year 2000 will not cause any problem. Besides, some of the data generated by computerised systems at the level of installations are inputs for the three integrated databases SCMN, SIS and SOP. This paper describes the objectives and functions of these integrated systems and some main aspects

  19. [General surgery in a rural hospital in the State of Quintana Roo, Mexico].

    Science.gov (United States)

    Padrón-Arredondo, Guillermo

    2006-01-01

    The general surgeon maintains extraordinary validity worldwide, especially in countries like the United States, Canada, India, and continents such as Australia and Africa. In addition to their role as a general surgeon, they assist with surgical pathologies in rural areas where there is generally a lack of technology to carry out complicated procedures. Therefore, we undertook this study to determine the number and type of surgical procedures carried out in a rural hospital with three general surgeons, as well as to determine morbidity and respective mortality. The study was retrospective and longitudinal, using descriptive statistics during a 5.5-year period. During the period of June 1999 to December 2004, a total of 651 (100%) surgical procedures were carried out. There were 351 males (53%) and 300 females (47%) with average age of 28.5 +/- 16.0 years. There were 408 (63%) minor surgical procedures accomplished in the operating room: 150 (45%) for females with average age of 25.8 +/- 13.8 years old and 258 (55%) for males with average age of 27.7 +/- 15.5 years old. There were 243 major surgical procedures (37%): for females there were 150 (60%) with average age of 28.4 +/- 11.8 years old and for males there were 93 (40%) with average age of 29.5 +/- 16.6 years old [morbidity, six cases (0.9%) and mortality, two cases (0.3%)]. The demand for surgery in rural areas is not different from the surgery carried out in large cities, although there are limitations. It is important in this regard to adequately prepare the general surgeon in Mexico.

  20. Advanced training course on state systems of accounting for and control of nuclear materials. Volume I. Program for technical assistance to IAEA safeguards

    International Nuclear Information System (INIS)

    Sorenson, R.J.; Schneider, R.A.

    1979-01-01

    Purpose of the course was to provide practical training in the implementation and operation of a national system of accounting for and control of nuclear materials in a bulk processing facility, in the context of international safeguards. This course extends the training received in the basic course on State Systems of Accounting for and Control of Nuclear Materials to a practical, illustrative example utilizing the Exxon Nuclear low enriched uranium fabrication plant. Volume I of this manual contains the text of the presentations following the outline of the syllabus. Sample problems and answers are also included, along with some visual aids

  1. Accounting for Scale Heterogeneity in Healthcare-Related Discrete Choice Experiments when Comparing Stated Preferences: A Systematic Review.

    Science.gov (United States)

    Wright, Stuart J; Vass, Caroline M; Sim, Gene; Burton, Michael; Fiebig, Denzil G; Payne, Katherine

    2018-02-28

    Scale heterogeneity, or differences in the error variance of choices, may account for a significant amount of the observed variation in the results of discrete choice experiments (DCEs) when comparing preferences between different groups of respondents. The aim of this study was to identify if, and how, scale heterogeneity has been addressed in healthcare DCEs that compare the preferences of different groups. A systematic review identified all healthcare DCEs published between 1990 and February 2016. The full-text of each DCE was then screened to identify studies that compared preferences using data generated from multiple groups. Data were extracted and tabulated on year of publication, samples compared, tests for scale heterogeneity, and analytical methods to account for scale heterogeneity. Narrative analysis was used to describe if, and how, scale heterogeneity was accounted for when preferences were compared. A total of 626 healthcare DCEs were identified. Of these 199 (32%) aimed to compare the preferences of different groups specified at the design stage, while 79 (13%) compared the preferences of groups identified at the analysis stage. Of the 278 included papers, 49 (18%) discussed potential scale issues, 18 (7%) used a formal method of analysis to account for scale between groups, and 2 (1%) accounted for scale differences between preference groups at the analysis stage. Scale heterogeneity was present in 65% (n = 13) of studies that tested for it. Analytical methods to test for scale heterogeneity included coefficient plots (n = 5, 2%), heteroscedastic conditional logit models (n = 6, 2%), Swait and Louviere tests (n = 4, 1%), generalised multinomial logit models (n = 5, 2%), and scale-adjusted latent class analysis (n = 2, 1%). Scale heterogeneity is a prevalent issue in healthcare DCEs. Despite this, few published DCEs have discussed such issues, and fewer still have used formal methods to identify and account for the impact of scale

  2. Transformed number states from a generalized Bogoliubov transformation and their relationships to the eigenstates of the Kossakowski-Lindblad equation

    International Nuclear Information System (INIS)

    Tay, B A

    2011-01-01

    We use a generalized Bogoliubov transformation to construct a set of transformed occupation number states of the harmonic oscillator in the Liouville space. General expressions for the expansion coefficients of these states in the bare number basis are obtained and the properties of these states investigated. The transformation is non-dynamical in nature and divides the transformed basis into disconnected correlation subspaces under the transformation. The basis is complete and orthonormal. Elements of the basis are in general mixed states, and the state with the lowest number indices is the thermal vacuum. Since the Kossakowski-Lindblad (KL) equation remains form invariant under the same transformation, the transformation parameter can be identified to the thermal parameter of the master equation. The transformed states then acquire thermal property through this connection. We also work out the explicit expressions of the transformation matrices between the transformed states and the eigenstates of the KL equation for different temperatures.

  3. Resting-state theta band connectivity and graph analysis in generalized social anxiety disorder.

    Science.gov (United States)

    Xing, Mengqi; Tadayonnejad, Reza; MacNamara, Annmarie; Ajilore, Olusola; DiGangi, Julia; Phan, K Luan; Leow, Alex; Klumpp, Heide

    2017-01-01

    Functional magnetic resonance imaging (fMRI) resting-state studies show generalized social anxiety disorder (gSAD) is associated with disturbances in networks involved in emotion regulation, emotion processing, and perceptual functions, suggesting a network framework is integral to elucidating the pathophysiology of gSAD. However, fMRI does not measure the fast dynamic interconnections of functional networks. Therefore, we examined whole-brain functional connectomics with electroencephalogram (EEG) during resting-state. Resting-state EEG data was recorded for 32 patients with gSAD and 32 demographically-matched healthy controls (HC). Sensor-level connectivity analysis was applied on EEG data by using Weighted Phase Lag Index (WPLI) and graph analysis based on WPLI was used to determine clustering coefficient and characteristic path length to estimate local integration and global segregation of networks. WPLI results showed increased oscillatory midline coherence in the theta frequency band indicating higher connectivity in the gSAD relative to HC group during rest. Additionally, WPLI values positively correlated with state anxiety levels within the gSAD group but not the HC group. Our graph theory based connectomics analysis demonstrated increased clustering coefficient and decreased characteristic path length in theta-based whole brain functional organization in subjects with gSAD compared to HC. Theta-dependent interconnectivity was associated with state anxiety in gSAD and an increase in information processing efficiency in gSAD (compared to controls). Results may represent enhanced baseline self-focused attention, which is consistent with cognitive models of gSAD and fMRI studies implicating emotion dysregulation and disturbances in task negative networks (e.g., default mode network) in gSAD.

  4. Annual Report on State Financial Aid Programs: 2007-08 Accounting, 2008-09 Estimates, and Notable Events and Activities

    Science.gov (United States)

    Washington Higher Education Coordinating Board, 2009

    2009-01-01

    The state of Washington has a long-standing commitment to postsecondary education opportunities for all students, regardless of income. The purpose of this report is to provide the members of the Higher Education Coordinating Board with: (1) An overview of state, federal, and institutional financial aid in Washington; (2) A description of notable…

  5. Cooperation dynamics of generalized reciprocity in state-based social dilemmas

    Science.gov (United States)

    Stojkoski, Viktor; Utkovski, Zoran; Basnarkov, Lasko; Kocarev, Ljupco

    2018-05-01

    We introduce a framework for studying social dilemmas in networked societies where individuals follow a simple state-based behavioral mechanism based on generalized reciprocity, which is rooted in the principle "help anyone if helped by someone." Within this general framework, which applies to a wide range of social dilemmas including, among others, public goods, donation, and snowdrift games, we study the cooperation dynamics on a variety of complex network examples. By interpreting the studied model through the lenses of nonlinear dynamical systems, we show that cooperation through generalized reciprocity always emerges as the unique attractor in which the overall level of cooperation is maximized, while simultaneously exploitation of the participating individuals is prevented. The analysis elucidates the role of the network structure, here captured by a local centrality measure which uniquely quantifies the propensity of the network structure to cooperation by dictating the degree of cooperation displayed both at the microscopic and macroscopic level. We demonstrate the applicability of the analysis on a practical example by considering an interaction structure that couples a donation process with a public goods game.

  6. Multireference Density Functional Theory with Generalized Auxiliary Systems for Ground and Excited States.

    Science.gov (United States)

    Chen, Zehua; Zhang, Du; Jin, Ye; Yang, Yang; Su, Neil Qiang; Yang, Weitao

    2017-09-21

    To describe static correlation, we develop a new approach to density functional theory (DFT), which uses a generalized auxiliary system that is of a different symmetry, such as particle number or spin, from that of the physical system. The total energy of the physical system consists of two parts: the energy of the auxiliary system, which is determined with a chosen density functional approximation (DFA), and the excitation energy from an approximate linear response theory that restores the symmetry to that of the physical system, thus rigorously leading to a multideterminant description of the physical system. The electron density of the physical system is different from that of the auxiliary system and is uniquely determined from the functional derivative of the total energy with respect to the external potential. Our energy functional is thus an implicit functional of the physical system density, but an explicit functional of the auxiliary system density. We show that the total energy minimum and stationary states, describing the ground and excited states of the physical system, can be obtained by a self-consistent optimization with respect to the explicit variable, the generalized Kohn-Sham noninteracting density matrix. We have developed the generalized optimized effective potential method for the self-consistent optimization. Among options of the auxiliary system and the associated linear response theory, reformulated versions of the particle-particle random phase approximation (pp-RPA) and the spin-flip time-dependent density functional theory (SF-TDDFT) are selected for illustration of principle. Numerical results show that our multireference DFT successfully describes static correlation in bond dissociation and double bond rotation.

  7. Practice patterns among male and female general dentists in a Washington State population.

    Science.gov (United States)

    del Aguila, Michael A; Leggott, Penelope J; Robertson, Paul B; Porterfield, Denise L; Felber, Gene D

    2005-06-01

    Women make up about 14 percent of general dentists in the United States, and the proportion is projected to exceed 29 percent by 2020. The authors obtained dental benefits claims data from the Washington Dental Service (WDS), Seattle, and used them to examine the practice patterns of 265 women and 1,947 men engaged in general dentistry for at least 26 days in 2001. Practice variables of interest included age, days worked, procedures performed and total income from WDS reimbursements and patient copayments. The number, age and sex of patients treated also were obtained. Using productivity data, the authors also estimated the potential impact of an increase in the percentage of female dentists in the state. The authors found no differences between male and female dentists in the number of procedures per patient, income per patient or income per day of work. Frequency distributions of various services were highly similar for both groups. Multiple regression models showed no influence of dentist's sex on total income. However, the mean and median numbers of days worked were about 10 percent lower for female dentists than for male dentists. This difference was consistent with the finding that female dentists treated approximately 10 percent fewer patients, performed about 10 percent fewer procedures and had a combined income of about 10 percent less than that of male dentists. Practice patterns of male and female dentists generally were equivalent in this WDS population. Female and male dentists provided a similar range of services and earned an equal income per patient treated and per day worked. However, women worked fewer days per year than did men, irrespective of age. If the dental work force and practice patterns remain unchanged otherwise, the total number of patients treated per dentist will decrease slightly as women make up an increasing proportion of dentists.

  8. Summary of State Policy Regulations for Public Sector Labor Relations: Statutes, Attorney Generals' Opinions and Selected Court Decisions.

    Science.gov (United States)

    Labor Management Services Administration (DOL), Washington, DC. Div. of Public Employee Labor Relations.

    This chart represents a state-by-state compilation of the numerous statutes, executive orders, attorney general opinions, and court decisions which govern state and local government labor relations. Where available, information on each authority includes: (1) administrative body, (2) bargaining rights, (3) recognition rights and procedure, (4)…

  9. 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...

  10. A novel multivariate STeady-state index during general ANesthesia (STAN).

    Science.gov (United States)

    Castro, Ana; de Almeida, Fernando Gomes; Amorim, Pedro; Nunes, Catarina S

    2017-08-01

    The assessment of the adequacy of general anesthesia for surgery, namely the nociception/anti-nociception balance, has received wide attention from the scientific community. Monitoring systems based on the frontal EEG/EMG, or autonomic state reactions (e.g. heart rate and blood pressure) have been developed aiming to objectively assess this balance. In this study a new multivariate indicator of patients' steady-state during anesthesia (STAN) is proposed, based on wavelet analysis of signals linked to noxious activation. A clinical protocol was designed to analyze precise noxious stimuli (laryngoscopy/intubation, tetanic, and incision), under three different analgesic doses; patients were randomized to receive either remifentanil 2.0, 3.0 or 4.0 ng/ml. ECG, PPG, BP, BIS, EMG and [Formula: see text] were continuously recorded. ECG, PPG and BP were processed to extract beat-to-beat information, and [Formula: see text] curve used to estimate the respiration rate. A combined steady-state index based on wavelet analysis of these variables, was applied and compared between the three study groups and stimuli (Wilcoxon signed ranks, Kruskal-Wallis and Mann-Whitney tests). Following institutional approval and signing the informed consent thirty four patients were enrolled in this study (3 excluded due to signal loss during data collection). The BIS index of the EEG, frontal EMG, heart rate, BP, and PPG wave amplitude changed in response to different noxious stimuli. Laryngoscopy/intubation was the stimulus with the more pronounced response [Formula: see text]. These variables were used in the construction of the combined index STAN; STAN responded adequately to noxious stimuli, with a more pronounced response to laryngoscopy/intubation (18.5-43.1 %, [Formula: see text]), and the attenuation provided by the analgesic, detecting steady-state periods in the different physiological signals analyzed (approximately 50 % of the total study time). A new multivariate approach for

  11. Generalized state spaces and nonlocality in fault-tolerant quantum-computing schemes

    International Nuclear Information System (INIS)

    Ratanje, N.; Virmani, S.

    2011-01-01

    We develop connections between generalized notions of entanglement and quantum computational devices where the measurements available are restricted, either because they are noisy and/or because by design they are only along Pauli directions. By considering restricted measurements one can (by considering the dual positive operators) construct single-particle-state spaces that are different to the usual quantum-state space. This leads to a modified notion of entanglement that can be very different to the quantum version (for example, Bell states can become separable). We use this approach to develop alternative methods of classical simulation that have strong connections to the study of nonlocal correlations: we construct noisy quantum computers that admit operations outside the Clifford set and can generate some forms of multiparty quantum entanglement, but are otherwise classical in that they can be efficiently simulated classically and cannot generate nonlocal statistics. Although the approach provides new regimes of noisy quantum evolution that can be efficiently simulated classically, it does not appear to lead to significant reductions of existing upper bounds to fault tolerance thresholds for common noise models.

  12. A novel Generalized State-Space Averaging (GSSA) model for advanced aircraft electric power systems

    International Nuclear Information System (INIS)

    Ebrahimi, Hadi; El-Kishky, Hassan

    2015-01-01

    Highlights: • A study model is developed for aircraft electric power systems. • A novel GSSA model is developed for the interconnected power grid. • The system’s dynamics are characterized under various conditions. • The averaged results are compared and verified with the actual model. • The obtained measured values are validated with available aircraft standards. - Abstract: The growing complexity of Advanced Aircraft Electric Power Systems (AAEPS) has made conventional state-space averaging models inadequate for systems analysis and characterization. This paper presents a novel Generalized State-Space Averaging (GSSA) model for the system analysis, control and characterization of AAEPS. The primary objective of this paper is to introduce a mathematically elegant and computationally simple model to copy the AAEPS behavior at the critical nodes of the electric grid. Also, to reduce some or all of the drawbacks (complexity, cost, simulation time…, etc) associated with sensor-based monitoring and computer aided design software simulations popularly used for AAEPS characterization. It is shown in this paper that the GSSA approach overcomes the limitations of the conventional state-space averaging method, which fails to predict the behavior of AC signals in a circuit analysis. Unlike conventional averaging method, the GSSA model presented in this paper includes both DC and AC components. This would capture the key dynamic and steady-state characteristics of the aircraft electric systems. The developed model is then examined for the aircraft system’s visualization and accuracy of computation under different loading scenarios. Through several case studies, the applicability and effectiveness of the GSSA method is verified by comparing to the actual real-time simulation model obtained from Powersim 9 (PSIM9) software environment. The simulations results represent voltage, current and load power at the major nodes of the AAEPS. It has been demonstrated that

  13. The Nature Index: A General Framework for Synthesizing Knowledge on the State of Biodiversity

    Science.gov (United States)

    Certain, Grégoire; Skarpaas, Olav; Bjerke, Jarle-Werner; Framstad, Erik; Lindholm, Markus; Nilsen, Jan-Erik; Norderhaug, Ann; Oug, Eivind; Pedersen, Hans-Christian; Schartau, Ann-Kristin; van der Meeren, Gro I.; Aslaksen, Iulie; Engen, Steinar; Garnåsjordet, Per-Arild; Kvaløy, Pål; Lillegård, Magnar; Yoccoz, Nigel G.; Nybø, Signe

    2011-01-01

    The magnitude and urgency of the biodiversity crisis is widely recognized within scientific and political organizations. However, a lack of integrated measures for biodiversity has greatly constrained the national and international response to the biodiversity crisis. Thus, integrated biodiversity indexes will greatly facilitate information transfer from science toward other areas of human society. The Nature Index framework samples scientific information on biodiversity from a variety of sources, synthesizes this information, and then transmits it in a simplified form to environmental managers, policymakers, and the public. The Nature Index optimizes information use by incorporating expert judgment, monitoring-based estimates, and model-based estimates. The index relies on a network of scientific experts, each of whom is responsible for one or more biodiversity indicators. The resulting set of indicators is supposed to represent the best available knowledge on the state of biodiversity and ecosystems in any given area. The value of each indicator is scaled relative to a reference state, i.e., a predicted value assessed by each expert for a hypothetical undisturbed or sustainably managed ecosystem. Scaled indicator values can be aggregated or disaggregated over different axes representing spatiotemporal dimensions or thematic groups. A range of scaling models can be applied to allow for different ways of interpreting the reference states, e.g., optimal situations or minimum sustainable levels. Statistical testing for differences in space or time can be implemented using Monte-Carlo simulations. This study presents the Nature Index framework and details its implementation in Norway. The results suggest that the framework is a functional, efficient, and pragmatic approach for gathering and synthesizing scientific knowledge on the state of biodiversity in any marine or terrestrial ecosystem and has general applicability worldwide. PMID:21526118

  14. 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...

  15. 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

  16. 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.

  17. Derrida's Generalized Random Energy models; 4, Continuous state branching and coalescents

    CERN Document Server

    Bovier, A

    2003-01-01

    In this paper we conclude our analysis of Derrida's Generalized Random Energy Models (GREM) by identifying the thermodynamic limit with a one-parameter family of probability measures related to a continuous state branching process introduced by Neveu. Using a construction introduced by Bertoin and Le Gall in terms of a coherent family of subordinators related to Neveu's branching process, we show how the Gibbs geometry of the limiting Gibbs measure is given in terms of the genealogy of this process via a deterministic time-change. This construction is fully universal in that all different models (characterized by the covariance of the underlying Gaussian process) differ only through that time change, which in turn is expressed in terms of Parisi's overlap distribution. The proof uses strongly the Ghirlanda-Guerra identities that impose the structure of Neveu's process as the only possible asymptotic random mechanism.

  18. Quantitative Literacy at Michigan State University, 3: Designing General Education Mathematics Courses

    Directory of Open Access Journals (Sweden)

    Samuel L. Tunstall

    2016-07-01

    Full Text Available In this paper, we describe the process at Michigan State University whereby we have created two courses, Math 101 and 102, designed to foster numeracy and alleviate mathematics anxiety. The courses--which are not sequential--provide a means of satisfying the University's general education requirement without taking college algebra or calculus, among other options. They are context-driven and broken into modules such as "The World and Its People" and "Health and Risk." They have been highly successful thus far, with students providing positive feedback on their interest in the material and the utility they see of it in their daily lives. We include background on the courses' history, their current status, and present and future challenges, ending with suggestions for others as they attempt to implement quantitative literacy courses at their own institution.

  19. Followup Audit of Controls Over Operating System and Security Software and Other General Controls for Computer Systems Supporting the Defense Finance and Accounting Service

    National Research Council Canada - National Science Library

    1996-01-01

    This is the third in a series of followup audits made to evaluate the corrective actions taken by the Defense Finance and Accounting Service, the Defense Information Systems Agency, and the Defense...

  20. SIMPSON: A general simulation program for solid-state NMR spectroscopy

    Science.gov (United States)

    Bak, Mads; Rasmussen, Jimmy T.; Nielsen, Niels Chr.

    2011-12-01

    A computer program for fast and accurate numerical simulation of solid-state NMR experiments is described. The program is designed to emulate a NMR spectrometer by letting the user specify high-level NMR concepts such as spin systems, nuclear spin interactions, RF irradiation, free precession, phase cycling, coherence-order filtering, and implicit/explicit acquisition. These elements are implemented using the Tel scripting language to ensure a minimum of programming overhead and direct interpretation without the need for compilation, while maintaining the flexibility of a full-featured programming language. Basicly, there are no intrinsic limitations to the number of spins, types of interactions, sample conditions (static or spinning, powders, uniaxially oriented molecules, single crystals, or solutions), and the complexity or number of spectral dimensions for the pulse sequence. The applicability ranges from simple ID experiments to advanced multiple-pulse and multiple-dimensional experiments, series of simulations, parameter scans, complex data manipulation/visualization, and iterative fitting of simulated to experimental spectra. A major effort has been devoted to optimizing the computation speed using state-of-the-art algorithms for the time-consuming parts of the calculations implemented in the core of the program using the C programming language. Modification and maintenance of the program are facilitated by releasing the program as open source software (General Public License) currently at http://nmr.imsb.au.dk. The general features of the program are demonstrated by numerical simulations of various aspects for REDOR, rotational resonance, DRAMA, DRAWS, HORROR, C7, TEDOR, POST-C7, CW decoupling, TPPM, F-SLG, SLF, SEMA-CP, PISEMA, RFDR, QCPMG-MAS, and MQ-MAS experiments.

  1. General active space commutator-based coupled cluster theory of general excitation rank for electronically excited states: implementation and application to ScH.

    Science.gov (United States)

    Hubert, Mickaël; Olsen, Jeppe; Loras, Jessica; Fleig, Timo

    2013-11-21

    We present a new implementation of general excitation rank coupled cluster theory for electronically excited states based on the single-reference multi-reference formalism. The method may include active-space selected and/or general higher excitations by means of the general active space concept. It may employ molecular integrals over the four-component Lévy-Leblond Hamiltonian or the relativistic spin-orbit-free four-component Hamiltonian of Dyall. In an initial application to ground- and excited states of the scandium monohydride molecule we report spectroscopic constants using basis sets of up to quadruple-zeta quality and up to full iterative triple excitations in the cluster operators. Effects due to spin-orbit interaction are evaluated using two-component multi-reference configuration interaction for assessing the accuracy of the coupled cluster results.

  2. The Impact of General Strike on Government Healthcare Delivery in Kerala State in India

    Directory of Open Access Journals (Sweden)

    Aasems Jacob

    2016-01-01

    Full Text Available General strike (also known as hartal is used as a mode of protest by organizations and political parties in India. It is generally thought that hartals negatively impact the healthcare delivery in a society. We used the Right to Information Act to obtain data from government health centers in Kerala state in India for four hartal days (H-day and two control days (A-day and B-day for each H-day, from sixteen health centers including 6 Community Health Center (CHC, 6 Secondary Health Center (SHC, and 4 Tertiary Health Center (THC. Data on emergency room visits was available for six HCs. 15 HCs had a statistically significant decrease in the number of outpatient visits on H-day. There was no difference in the number of outpatient visits between the two control days (A and B in 15 HCs, suggesting the lack of a posthartal surge in visits. Median decrease in outpatient visits in CHCs, SHCs, and THCs was 50.4%, 59.5%, and 47.4%, respectively. Hartal did not impact the number of emergency room visits in 6 out of 7 health centers assessed. Our study identified a significant harmful impact on government healthcare delivery due to hartals in Kerala. These findings have major public health implications.

  3. Flying personal planes: modeling the airport choices of general aviation pilots using stated preference methodology.

    Science.gov (United States)

    Camasso, M J; Jagannathan, R

    2001-01-01

    This study employed stated preference (SP) models to determine why general aviation pilots choose to base and operate their aircraft at some airports and not others. Thirteen decision variables identified in pilot focus groups and in the general aviation literature were incorporated into a series of hypothetical choice tasks or scenarios. The scenarios were offered within a fractional factorial design to establish orthogonality and to preclude dominance in any combination of variables. Data from 113 pilots were analyzed for individual differences across pilots using conditional logit regression with and without controls. The results demonstrate that some airport attributes (e.g., full-range hospitality services, paved parallel taxiway, and specific types of runway lighting and landing aids) increase pilot utility. Heavy airport congestion and airport landing fees, on the other hand, decrease pilot utility. The importance of SP methodology as a vehicle for modeling choice behavior and as an input into the planning and prioritization process is discussed. Actual or potential applications include the development of structured decision-making instruments in the behavioral sciences and in human service programs.

  4. Deposition and retention of plutonium in the United States general population

    International Nuclear Information System (INIS)

    McInroy, J.F.; Boyd, H.A.; Eutsler, B.C.

    1979-01-01

    Since 1959, a Los Alamos National Laboratory study has analyzed over 5000 tissues from 1100 individuals of the nonoccupationally exposed general population for fallout plutonium. These data have been useful in determining the tissue distributions and the annual baseline levels of environmental plutonium in the United States population. The effects of age, sex, date of death, cause of death and geographic location of resididence on the observed plutonium deposition have been evaluated. Because of the difference in biological turnover times of plutonium in the various organs of the body and the changing concentrations of plutonium in the atmosphere, the plutonium concentration ratios between tissues have changed as a function of time. However, our data indicate that over the past 10 years, the highest concentrations in the general population are found in the tracheobronchial lymph nodes and the liver and the lowest concentrations are in the spleen, gonads and kidney. The median body burdens of plutonium in the US population are estimated to have reached 12 pCi during the 1960's and have declined to about 2 pCi in 1977. Large errors in estimated skeletal burdens of plutonium may exist because of small specimen sample sizes and a lack of knowledge concerning the relative distribution of plutonium among the various bones of the human body

  5. Diffusion of laparoscopic cholecystectomy among general surgeons in the United States.

    Science.gov (United States)

    Escarce, J J; Bloom, B S; Hillman, A L; Shea, J A; Schwartz, J S

    1995-03-01

    Introduced in 1989, laparoscopic cholecystectomy has rapidly become the treatment of choice for symptomatic gallstones. This study describes the diffusion of laparoscopic cholecystectomy among general surgeons; assesses the importance of various reasons for surgeons adopting the procedure; and examine the influence of surgeon, practice, and health care market characteristics on the timing of adoption. The data were obtained from a survey of a national sample of surgeons. Most surgeons (81%) adopted laparoscopic cholecystectomy by early 1992. More than three fourths of adopters identified the desire to keep up with the state-of-the-art and improved patient outcomes as very or extremely important reasons for adoption. Results of proportional hazards regression analysis indicate that individual surgeons' adoption behavior generally was consistent with expected utility maximization in an uncertain new technological environment. Of particular interest, fee-for-service payment and more competitive practice settings and markets were associated with earlier adoption. These findings suggest that the "technological imperative" and surgeons' perception of the relative clinical and financial advantages of laparoscopic cholecystectomy were important reasons for the rapid diffusion of laparoscopic cholecystectomy. Policies that accelerate current trends toward payment of physicians based on salary or capitation and promote the growth of multispecialty group practice could slow the diffusion of new physician-based product innovations in health care.

  6. Current trends in endodontic treatment by general dental practitioners: report of a United States national survey.

    Science.gov (United States)

    Savani, Gina M; Sabbah, Wael; Sedgley, Christine M; Whitten, Brian

    2014-05-01

    In the United States almost 70% of root canal treatment (RCT) is performed by general dentists (GPs), yet little is known about their treatment protocols. A paper survey was mailed to 2000 United States GPs with questions about the types of endodontic cases treated, routine treatment protocols, use of newer technologies, and endodontic continuing education (CE). Completed surveys were returned by 479 respondents (24%). GPs who perform RCT (84%) reported providing anterior (99%), bicuspid (95%), and molar (62%) RCT and retreatment (18%). Rubber dam was used always (60%), usually (16%), sometimes (13%), and never (11%). Newer technologies used by GPs included digital radiography (72%), magnification (80%), electronic apex locator (70%), and nickel-titanium rotary instrumentation (74%). Compared with GPs with >20 years of experience, those in practice for ≤10 years were more likely to use rubber dam (P 20 years were more likely to perform retreatments (P 5 hours of CE were more likely to use rotary instrumentation (P irrigant activation devices (P 20 years. More experienced GPs were more likely to take on complicated cases than those with fewer years of practice. There was no association between hours of CE and compliance with rubber dam usage. Copyright © 2014 American Association of Endodontists. Published by Elsevier Inc. All rights reserved.

  7. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  8. Choreographing Partnerships within an Organizational Structure of Accountability: Maryland State Department of Education's Shift from Compliance Monitor to Breakthrough Partner

    Science.gov (United States)

    Strickling, Laura Rutter; Doneker, Karen Lee

    2014-01-01

    Drawing upon data from twenty-five interviews, this paper examines how the Maryland State Department of Education's Cross-functional Team navigates its changing role from compliance monitor to breakthrough partner in terms of discourse, time, and flexibility, as it carries out the work of the Breakthrough Center. It also examines how the role of…

  9. 28 CFR 30.7 - How does the Attorney General communicate with state and local officials concerning the...

    Science.gov (United States)

    2010-07-01

    ... Judicial Administration DEPARTMENT OF JUSTICE INTERGOVERNMENTAL REVIEW OF DEPARTMENT OF JUSTICE PROGRAMS... process under § 30.6, the Attorney General, to the extent permitted by law: (1) Uses the state process to...

  10. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  11. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  12. The roles of human values and generalized trust on stated preferences when food is labeled with environmental footprints

    DEFF Research Database (Denmark)

    Grebitus, Carola; Steiner, Bodo; Veeman, Michele

    2015-01-01

    (Rokeach 1973), and generalized trust attitudes using a version of the World Values Survey (WVS) / General Social Survey (GSS) standard question on trust. Consumer preferences for footprint-labeled potatoes were elicited by means of an attribute-based stated choice experiment. The results suggest...

  13. 28 CFR 16.22 - General prohibition of production or disclosure in Federal and State proceedings in which the...

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false General prohibition of production or... Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Production or Disclosure in Federal and State Proceedings § 16.22 General prohibition of production or...

  14. 40 CFR 122.28 - General permits (applicable to State NPDES programs, see § 123.25).

    Science.gov (United States)

    2010-07-01

    ... ELIMINATION SYSTEM Permit Application and Special NPDES Program Requirements § 122.28 General permits... 40 Protection of Environment 21 2010-07-01 2010-07-01 false General permits (applicable to State NPDES programs, see § 123.25). 122.28 Section 122.28 Protection of Environment ENVIRONMENTAL PROTECTION...

  15. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  16. The Parliamentary Legitimacy of the European Union: The Role of the States General within the European Union

    NARCIS (Netherlands)

    Besselink, Leonard F.M.; Mourik, Brecht van

    2012-01-01

    This article presents the state of play in the Netherlands with regard to parliamentary scrutiny in EU decision-making. Although the States General have all in all dealt with EU decision-making fairly actively, this contribution makes clear that Parliament's activity has not been able to offset the

  17. Generalization of the variational principle and the Hohenberg and Kohn theorems for excited states of Fermion systems

    Energy Technology Data Exchange (ETDEWEB)

    Gonis, A., E-mail: gonis@comcast.net

    2017-01-05

    Through the entanglement of a collection of K non-interacting replicas of a system of N interacting Fermions, and making use of the properties of reduced density matrices the variational principle and the theorems of Hohenberg and Kohn are generalized to excited states. The generalization of the variational principle makes use of the natural orbitals of an N-particle density matrix describing the state of lowest energy of the entangled state. The extension of the theorems of Hohenberg and Kohn is based on the ground-state formulation of density functional theory but with a new interpretation of the concept of a ground state: It is the state of lowest energy of a system of KN Fermions that is described in terms of the excited states of the N-particle interacting system. This straightforward implementation of the line of reasoning of ground-state density functional theory to a new domain leads to a unique and logically valid extension of the theory to excited states that allows the systematic treatment of all states in the spectrum of the Hamiltonian of an interacting system. - Highlights: • Use of entanglement in connection with the properties of density matrices. • An anti-symmetric entangled state of order KN expressed in terms of excited states of an interacting N-particle system.

  18. A critique of the US Surgeon General?s conclusions regarding e-cigarette use among youth and young adults in the United States of America

    OpenAIRE

    Polosa, Riccardo; Russell, Christopher; Nitzkin, Joel; Farsalinos, Konstantinos E.

    2017-01-01

    Background In December 2016, the Surgeon General published a report that concluded e-cigarette use among youth and young adults is becoming a major public health concern in the United States of America. Methods Re-analysis of key data sources on nicotine toxicity and prevalence of youth use of e-cigarettes cited in the Surgeon General report as the basis for its conclusions. Results Multiple years of nationally representative surveys indicate the majority of e-cigarette use among US youth is ...

  19. Estado actual de la cirugia general laparoscópica Present state of videolaparascopic surgery

    Directory of Open Access Journals (Sweden)

    Carlos Hernándo Morales Uribe

    1994-04-01

    Full Text Available

    Los procedimientos laparoscópicos han empezado a reemplazar algunas operaciones
    convencionales porque evitan la cirugía mayor y se logra una recuperación precoz del paciente. En el futuro muchas cirugías tradicionales se realizarán laparoscópicamente. En este artículo se presenta el estado actual de la cirugía laparoscópica en los siguientes casos: cirugía biliar, úlcera péptica, corrección del reflujo gastroesofágico
    y de algunos trastornos motores esofágicos, abdomen agudo, herniorrafia inguinal
    y cirugía colorrectal. Se consignan las ventajas y desventajas en general y para cada
    caso en particular.
    Laparascopic pracedures have begun to replace the conventional ones in arder to
    avoid major surgery and to allow an earlier recovery of the patlent. In thls article the
    present state of laparoscopic surgery is revlewed, concernlng the followlng entities:
    blliary surgery, peptlc ulcer, correction of gastroesophageal reflux and of esophageal
    motility problems, acute abdomen, ingulnal herniorrhaphy and colorectal surgery. Advantages and dlsadvantages are consldered both in general and for each speclflc case. 

  20. Cost implication of irrational prescribing of chloroquine in Lagos State general hospitals.

    Science.gov (United States)

    Aina, Bolajoko A; Tayo, Fola; Taylor, Ogori

    2008-02-01

    A major share of the hospital budget is spent on drugs. Irrational use of these drugs is a waste of financial and human resources that could have been deployed for another use within the hospital setting especially in cases where such drugs are provided free to patients. Also there is increased morbidity and progression of severity with irrational use. The objective of this study was to determine the irrational use of chloroquine and the subsequent cost implications in Lagos State general hospitals. A retrospective study period of one year (January to December, 2000) was selected. A total of 18,781 prescription forms of "Free Eko Malaria" were sampled for children and adults from all the Lagos State general hospitals. Drug costs in each prescription form were identified. Cost effectiveness analysis of chloroquine tablet and intramuscular injection was undertaken. The average cost of medicine per prescription was 132.071 ($1.03) which should have been 94.22 ($0.73) if prescribed rationally. The total cost of prescriptions for malaria under study was 2,480,425.00 ($19,348.09). About 68% {(1,679,444.00) ($13,100.19)} of the total cost was lost to irrational prescribing. This is a waste of scarce resources. When the prescriptions were differentiated into the different dosage forms prescribed, the prescriptions containing intramuscular injections only had over 90% of the cost lost to irrational prescribing. Cost effectiveness analysis showed that chloroquine tablet was 17 times more cost effective than chloroquine injection (intramuscular) from a health care system perspective while it was 14 times more cost effective from a patient perspective. There is waste of scarce resources with irrational dispensing of drugs and these resources could have been deployed to other uses or areas within the hospitals. The tablet chloroquine was more cost effective than injection chloroquine (intramuscular). Increasing the cost of tablets, decreasing effectiveness of tablets

  1. The Oklahoma Attorney General's Task Force report on the State of End-of-Life Health Care, 2005.

    Science.gov (United States)

    Edmondson, W A Drew

    2005-05-01

    This article includes the recommendations submitted by the 15 members of the Oklahoma Attorney General's Task Force in their Report on the State of End-of-Life Health Care. The task force was created on April 21, 2004, and their report was accepted by Attorney General W.A. Drew Edmondson at a press conference April 11, 2005. It has been forwarded to members of the Oklahoma Legislature, relevant state agencies and organizations with an invitation to join with members of the task force to continue efforts to improve end-of-life care for Oklahomans. Copies of the report are available upon request to the Office of Attorney General.

  2. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  3. Questioning the differences between general public vs. patient based preferences towards EQ-5D-5L defined hypothetical health states.

    Science.gov (United States)

    Ogorevc, Marko; Murovec, Nika; Fernandez, Natacha Bolanos; Rupel, Valentina Prevolnik

    2017-03-28

    The purpose of this article is to explore whether any differences exist between the general population and patient based preferences towards EQ-5D-5L defined hypothetical health states. The article discusses the role of adaptation and self-interest in valuing health states and it also contributes rigorous empirical evidence to the scientific debate on the differences between the patient and general population preferences towards hypothetical health states. Patient preferences were elicited in 2015 with the EQ-5D-5L questionnaire using time trade-off and discrete choice experiment design and compared to the Spanish general population preferences, which were elicited using identical methods. Patients were chosen on a voluntary basis according to their willingness to participate in the survey. They were recruited from patient organisations and a hospital in Madrid, Spain. 282 metastatic breast cancer patients and 333 rheumatoid arthritis patients were included in the sample. The analysis revealed differences in preferences between the general population and patient groups. Based on the results of our analysis, it is suggested that the differences in preferences stem from patients being more able to accurately imagine "non-tangible" dimensions of health states (anxiety or depression, and pain or discomfort) than the general population with less experience in various health states. However, this does not mean that general public values should not be reflected in utilities derived for coverage decision making. Copyright © 2017 Elsevier B.V. All rights reserved.

  4. Accounting Conservatism and Earnings Management in the Banking Industry : The effect of discretionary loan loss provisions on conditional accounting conservatism in the United States banking industry for the period of 2002 to 2007

    NARCIS (Netherlands)

    J.A. Molenaar (John)

    2010-01-01

    textabstractExecutive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings instead of the cash flow component

  5. THE CALCULATION OF STRESS-STRAIN STATE OF THREE-LAYER BEAM TAKING INTO ACCOUNT EDGE EFFECTS

    Directory of Open Access Journals (Sweden)

    Kh. M. Muselemov

    2015-01-01

    Full Text Available The work is dedicated to the calculation of the stress-strain state (SSS of the three-layer beam (TLB subject to boundary effects.In this paper, a system of differential equations of equilibrium of the threelayer beam. To solve these equations, it is necessary to know the 12 boundary conditions, co-which depend on support conditions and loading of sandwich beams under study. This system of equations is solved by the application package of mathematical modeling "Maple 5.4." The solution of this system we obtain expressions for determining de-formations and stress all components (bearing layers and filler, a three-layer beam anywhere under specified conditions of fastening the ends of the beam and its loading. 

  6. Formulas for Rational-Valued Separability Probabilities of Random Induced Generalized Two-Qubit States

    Directory of Open Access Journals (Sweden)

    Paul B. Slater

    2015-01-01

    Full Text Available Previously, a formula, incorporating a 5F4 hypergeometric function, for the Hilbert-Schmidt-averaged determinantal moments ρPTnρk/ρk of 4×4 density-matrices (ρ and their partial transposes (|ρPT|, was applied with k=0 to the generalized two-qubit separability probability question. The formula can, furthermore, be viewed, as we note here, as an averaging over “induced measures in the space of mixed quantum states.” The associated induced-measure separability probabilities (k=1,2,… are found—via a high-precision density approximation procedure—to assume interesting, relatively simple rational values in the two-re[al]bit (α=1/2, (standard two-qubit (α=1, and two-quater[nionic]bit (α=2 cases. We deduce rather simple companion (rebit, qubit, quaterbit, … formulas that successfully reproduce the rational values assumed for general  k. These formulas are observed to share certain features, possibly allowing them to be incorporated into a single master formula.

  7. H-index and academic rank in general surgery and surgical specialties in the United States.

    Science.gov (United States)

    Ashfaq, Awais; Kalagara, Roshini; Wasif, Nabil

    2018-09-01

    H-index serves as an alternative to measure academic achievement. Our objective is to study the h-index as a measure of academic attainment in general surgery and surgical specialties. A database of all surgical programs in the United States was created. Publish or Perish software was used to determine surgeons h-index. A total of 134 hospitals and 3712 surgeons (79% male) were included. Overall, mean h-index was 14.9 ± 14.8. H-index increased linearly with academic rank: 6.8 ± 6.4 for assistant professors (n = 1557, 41.9%), 12.9 ± 9.3 for associate professors (n = 891, 24%), and 27.9 ± 17.4 for professors (n = 1170, 31.5%); P h-indices (18.7 ± 16.7 and 18.4 ± 17.6, respectively). Surgeons with additional postgraduate degrees, university affiliations and male had higher mean h-indices; P h-index and the number of publications (R2 = 0.817) and citations (R2 = 0.768). The h-index of academic surgeons correlates with academic rank and serves a potential tool to measure academic productivity. Copyright © 2018 Elsevier Inc. All rights reserved.

  8. Analytic Debye-Grüneisen equation of state for a generalized Lennard-Jones solids

    Institute of Scientific and Technical Information of China (English)

    孙久勋; 吴强; 蔡灵仓; 经福谦

    2003-01-01

    The approximate method to treat the practical quantum anharmonic solids proposed by Hardy,Lacks and Shukla is reformulated with explicit physical meanings.It is shown that the quantum effect is important at low temperature,it can be treated in the harmonic framework; and the anharmonic effect is important at high temperature and tends to zero at low temperature,it can be treated by using a classical approximation.The alternative formulation is easier for various applications,and is applied to a Debye-Gruneisen solid with the generalized Lennard-Jones intermolecular interaction.The expressions for the Debye temperature and Gruneisen parameter as a function of volume are analytically derived.The analytic equation of state is applied to predict the thermodynamic properties of solid xenon at normal-pressure with the nearest-neighbour Lennard-Jones interaction,and is further applied to research the properties of solid xenon and krypton at high pressure by using an all-neighbour Lennard-Jones interaction.The theoretical results are in agreement with the experiments.

  9. Pediatrics chest x-ray examination in general hospitals in Khartoum State

    International Nuclear Information System (INIS)

    Elawad, S. O. A.

    2011-01-01

    Study was performed to evaluate radiation dose for pediatric patients undergoing chest x-ray examination in selected general radiography hospitals in Khartoum State in seven x-ray machines. x-ray tube output measurements were made in the range of typical exposure parameters using calibrated dose rate meter. To estimate entrance surface air kerma (ESA K), the radiographer in charge of the facility was asked to provide typical exposure parameters (kV, m As and FSD) for each age category (newborn (1-30 days), 1,5.10 and years). ESA K was estimated using the x-ray tube output measurements and the recorded exposure parameters. The obtained mean ESA K range from /27/ to 57/ μGy, /25 -103/ μGy, /45-128/ μGy, /47-139/ μGy and from /68-299/ μGy for newborn, 1,5,10, and 15 years patients, respectively. The estimated ESA K were within the established international reference dose values and also the values obtained in previous studies. However, variations were observed in ESA K values among hospitals under study which could be due to the differences in exposure parameters used. Also tube output has some difference on the obtained ESA K. (Author)

  10. Calculations of the electronic density of states and conductivity consistent with the generalized optical theorem

    International Nuclear Information System (INIS)

    Oosten, A.B. van; Geertsma, W.

    1985-01-01

    In order to study density of states (DOS) effects on the resistivity of liquid metals and alloys we derive a set of integral equations for these quantities so that this set satisfies the generalized optical theorem. The DOS is calculated up to second order in the scattering potential using renormalized propagators. The theory is applicable to weak scattering systems, for example, alkali and alkaline earth metals and, for example, to Li-Pb alloys for compositions where the mean free path is much larger that the average interatomic distance. From our numerical results we conclude that the Ziman equation for the resistivity should be multiplied by g 2 =N 2 (Esub(F))/N 2 sub(O)(Esub(F)) where N(Esub(F)) is the DOS at the Fermi level as calculated in our model and Nsub(O)(Esub(F)) is the free electron DOS. This solves the long standing problem of whether or not one should correct the Ziman equation by an effective mass correction. Our model is only valid for alloys consisting of atoms with a small difference in electronegativity. This is clearly shown in the results for the liquid Li-Pb system. Some of the existing resistivity theories for weak and intermediate scattering are examined in the light of our calculations. (author)

  11. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  12. Mathematical Model of Stress-Strain State of Curved Tube of Non-Circular Cross-Section with Account of Technological Wall Thickness Variation

    Science.gov (United States)

    Pirogov, S. P.; Ustinov, N. N.; Smolin, N. I.

    2018-05-01

    A mathematical model of the stress-strain state of a curved tube of a non-circular cross-section is presented, taking into account the technological wall thickness variation. On the basis of the semi-membrane shell theory, a system of linear differential equations describing the deformation of a tube under the effect of pressure is obtained. To solve the boundary value problem, the method of shooting is applied. The adequacy of the proposed mathematical model is verified by comparison with the experimental data and the results of the calculation of tubes by the energy method.

  13. When non-Gaussian states are Gaussian: Generalization of nonseparability criterion for continuous variables

    International Nuclear Information System (INIS)

    McHugh, Derek; Buzek, Vladimir; Ziman, Mario

    2006-01-01

    We present a class of non-Gaussian two-mode continuous-variable states for which the separability criterion for Gaussian states can be employed to detect whether they are separable or not. These states reduce to the two-mode Gaussian states as a special case

  14. Sexual Harassment and Government Accountants: Anecdotal Evidence from the Profession.

    Science.gov (United States)

    Stanko, Brian; Miller, Gerald J.

    1996-01-01

    Female accountants (330 of 650) in local, state, or federal agencies responded to general attitude statements and added narrative comments indicating that sexual harassment is a serious problem in the government accounting workplace. Many feel that their agencies have not addressed the issue adequately. (SK)

  15. Analysis of General Accounting Office, Armed Services Board of Contract Appeals and Federal Court of Claims Decisions on Protests Disputes Involving Performance Specifications

    National Research Council Canada - National Science Library

    Murphy-Sweet, Philip

    2002-01-01

    ... involving Performance Specifications. Performance Specifications generally leave the contractor open to decide the best means to accomplish the work of a contract and deliver the product called for in the contract...

  16. Are Health State Valuations from the General Public Biased? A Test of Health State Reference Dependency Using Self-assessed Health and an Efficient Discrete Choice Experiment.

    Science.gov (United States)

    Jonker, Marcel F; Attema, Arthur E; Donkers, Bas; Stolk, Elly A; Versteegh, Matthijs M

    2017-12-01

    Health state valuations of patients and non-patients are not the same, whereas health state values obtained from general population samples are a weighted average of both. The latter constitutes an often-overlooked source of bias. This study investigates the resulting bias and tests for the impact of reference dependency on health state valuations using an efficient discrete choice experiment administered to a Dutch nationally representative sample of 788 respondents. A Bayesian discrete choice experiment design consisting of eight sets of 24 (matched pairwise) choice tasks was developed, with each set providing full identification of the included parameters. Mixed logit models were used to estimate health state preferences with respondents' own health included as an additional predictor. Our results indicate that respondents with impaired health worse than or equal to the health state levels under evaluation have approximately 30% smaller health state decrements. This confirms that reference dependency can be observed in general population samples and affirms the relevance of prospect theory in health state valuations. At the same time, the limited number of respondents with severe health impairments does not appear to bias social tariffs as obtained from general population samples. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

  17. An estimation of Envisat's rotational state accounting for the precession of its rotational axis caused by gravity-gradient torque

    Science.gov (United States)

    Lin, Hou-Yuan; Zhao, Chang-Yin

    2018-01-01

    The rotational state of Envisat is re-estimated using the specular glint times in optical observation data obtained from 2013 to 2015. The model is simplified to a uniaxial symmetric model with the first order variation of its angular momentum subject to a gravity-gradient torque causing precession around the normal of the orbital plane. The sense of Envisat's rotation can be derived from observational data, and is found to be opposite to the sense of its orbital motion. The rotational period is estimated to be (120.674 ± 0.068) · exp((4.5095 ± 0.0096) ×10-4 · t) s , where t is measured in days from the beginning of 2013. The standard deviation is 0.760 s, making this the best fit obtained for Envisat in the literature to date. The results demonstrate that the angle between the angular momentum vector and the negative normal of the orbital plane librates around a mean value of 8.53 ° ± 0.42 ° with an amplitude from about 0.7 ° (in 2013) to 0.5 ° (in 2015), with the libration period equal to the precession period of the angular momentum, from about 4.8 days (in 2013) to 3.4 days (in 2015). The ratio of the minimum to maximum principal moments of inertia is estimated to be 0.0818 ± 0.0011 , and the initial longitude of the angular momentum in the orbital coordinate system is 40.5 ° ± 9.3 ° . The direction of the rotation axis derived from our results at September 23, 2013, UTC 20:57 is similar to the results obtained from satellite laser ranging data but about 20 ° closer to the negative normal of the orbital plane.

  18. A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

    Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

  19. The Impacts of Adopting Active Methods in the Performance of Accounting Students at a Higher Education Institution in the State of Minas Gerais

    Directory of Open Access Journals (Sweden)

    Cicero Jose Oliveira Guerra

    2016-10-01

    Full Text Available The scientific community has discussed a reformulation in education in order to meet new goals in the learning processes. It is a challenge for universities to modify their social role by adding new teaching methods in their undergraduate programs to fit into this current context. The motivation of this study is to verify if the adoption of active teaching methods in the Accounting course at a private Higher Education Institution located in the region of the Zona da Mata, State of Minas Gerais, contributed to the performance of its students. In this research, performance is characterized at the improvement in students' grades. The active methods, in response to this educational reformulation, are concerned with preparing a critical student, capable of acting in the contemporary market, subject to constant changes. The study period covers the years between 2011 and 2014. We sought to answer the following question: Is there an impact on the performance of accounting students after the implementation of active methods at the HEI investigated? To test the proposed hypothesis, we used Student's T test and regression methods. The analyzed data were collected from documents provided by the institution's employees. The results show that there is evidence that the use of active methods in the accounting course contributed to the students' performance in the period studied.

  20. Mathematical Modeling of the Thermal State of an Isothermal Element with Account of the Radiant Heat Transfer Between Parts of a Spacecraft

    Science.gov (United States)

    Alifanov, O. M.; Paleshkin, A. V.; Terent‧ev, V. V.; Firsyuk, S. O.

    2016-01-01

    A methodological approach to determination of the thermal state at a point on the surface of an isothermal element of a small spacecraft has been developed. A mathematical model of heat transfer between surfaces of intricate geometric configuration has been described. In this model, account was taken of the external field of radiant fluxes and of the differentiated mutual influence of the surfaces. An algorithm for calculation of the distribution of the density of the radiation absorbed by surface elements of the object under study has been proposed. The temperature field on the lateral surface of the spacecraft exposed to sunlight and on its shady side has been calculated. By determining the thermal state of magnetic controls of the orientation system as an example, the authors have assessed the contribution of the radiation coming from the solar-cell panels and from the spacecraft surface.

  1. Heterogeneity of the HIV epidemic in the general population of Karnataka state, south India

    Directory of Open Access Journals (Sweden)

    Banandur Pradeep

    2011-12-01

    Full Text Available Abstract Background In the context of AVAHAN, the India AIDS Initiative of the Bill & Melinda Gates Foundation, general population surveys (GPS were carried out between 2006 and 2008 in Belgaum (northern, Bellary (mid-state and Mysore (southern districts of Karnataka state, south India. Data from these three surveys were analysed to understand heterogeneity in HIV risk. Methods Outcome variables were the prevalence of HIV and sexually transmitted infections (STIs. Independent variables included age, district, place of residence, along with socio-demographic, medical and behavioural characteristics. Multivariate logistic regression was undertaken to identify characteristics associated with HIV and differences between districts, incorporating survey statistics to consider weights and cluster effects. Results The participation rate was 79.0% for the interview and 72.5% for providing a blood or urine sample that was tested for HIV. Belgaum had the highest overall HIV (1.43% and Herpes simplex type-2 (HSV-2 (16.93% prevalence, and the lowest prevalence of curable STIs. In Belgaum, the HIV epidemic is predominantly rural, and among women. In Bellary, the epidemic is predominantly in urban areas and among men, and HIV prevalence was 1.18%. Mysore had the lowest prevalence of HIV (0.80% and HSV-2 (10.89% and the highest prevalence of curable STIs. Higher HIV prevalence among men was associated with increasing age (p25-29years=11.22,95%CI:1.42-88.74, AOR30-34years=13.13,95%CI:1.67-103.19 and AOR35-39years=11.33,95%CI:1.32-96.83, having more than one lifetime sexual partner (AOR=4.61,95%CI:1.26-16.91 and having ever used a condom (AOR=3.32,95%CI:1.38-7.99. Having a dissolved marriage (being widowed/divorced/separated was the strongest predictor (AOR=10.98,95%CI: 5.35-22.57 of HIV among women. Being a muslim woman was associated with lower HIV prevalence (AOR=0.27,95%CI:0.08-0.87. Conclusion The HIV epidemic in Karnataka shows considerable heterogeneity

  2. 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.)

  3. 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

  4. Principal Areas of Activity to Improve the Monitoring of Nuclear Material Security and Accounting in the Russian Federation Ministry of Atomic Energy, within the Framework of the Program of Cooperation with the United States of America

    International Nuclear Information System (INIS)

    Erastov, Victor V.; Cunningham, Mitchel E.

    2004-01-01

    One of the major elements of the Russian Federation state system of accounting and control of nuclear materials (SSAC NM) is a 'universal' oversight system for nuclear materials security covering MPC and A at the federal, agency and enterprise levels. Oversight of SSAC NM has always been considered important by the State. In 1951 an Order of the USSR Council of Ministers created a department responsible for the accounting and storing of nuclear materials at the enterprises. The accounting and storing of NM was assigned to the First Central administrative board of the Council of Ministers of the USSR (the former name of the Ministry of Atomic Energy of Russia). Originally this activity included, in general, oversight of the maintenance of secrecy and security during the performance of various kinds of work connected with special production (classified products and materials). Since 1995, beginning with the enactment of the Federal law 'On the use of atomic energy,' this activity has received additional development beyond organizational-methodological activities. Technical equipment and new technologies have been introduced into work on the control of nuclear materials security (for example, means of controlling access to nuclear material, equipment for detecting radiation from nuclear material, etc.). The questions connected to development and perfection of oversight activity are laid out in the 6th section of the Federal targeted program 'Nuclear and radiation safety of Russia' in which the overall working plan for the creation and perfection of the state system accounting and the control of nuclear material in Russia are described. Russian-American collaboration on MPC and A began nearly simultaneously with the enactment of the Law 'On the use of atomic energy.' The purpose of this collaborative program is the introduction of modern technologies in the area of nuclear materials security to the Russian installations using nuclear materials for industrial and

  5. An audit of non-urgent general adult referrals to Stikland State Psychiatric Facility

    Directory of Open Access Journals (Sweden)

    J Ras

    2011-12-01

    Full Text Available Objectives. The national Department of Health strongly advocates the strengthening of primary health care systems, and recommendations for appropriate level of care referrals exist. Very few published data on the scope of current ambulatory specialised psychiatric hospital services in South Africa are currently available, making it difficult to assess whether these recommendations are being followed. As a starting point, an audit was conducted to obtain a profile of new non-urgent general adult patients seen at Stikland Hospital with a view to evaluating system needs and demands. Methods. The folders of 103 consecutively seen patients were selected for retrospective review. Patient demographic, referral and assessment information was entered into a single database. Descriptive statistics were compiled with reference to the above variables using SPSS. Results. Overall 58.3% of referrals were from the private sector. More than a third (36.7% of referral letters stated no clear reason for referral and 41.7% no psychiatric diagnosis, and 29.1% of patients were referred without psychotropic medication being started. On assessment 62.1% of patients were found to have a single Axis I diagnosis. Despite virtually no referral letters making any mention of them, substance use disorders (30.1%, personality traits/disorders (35.9% and co-morbid medical illness (36.7% were commonly found on assessment. Conclusions. A significant portion of the patients in our sample could have been managed at primary care level and were referred prematurely. The overall quality of referral letters was poor, and they lacked vital information required for appropriate pre-assessment decision making. Undergraduate training focusing on these skills should be intensified, and consideration should be given to incorporating aspects of our findings into primary health care updates.

  6. The generalized cosmic equation of state. A revised study with cosmological standard rulers

    Energy Technology Data Exchange (ETDEWEB)

    Ma, Yubo [Shanxi Datong University, School of Physics, Datong (China); Zhang, Jia [Weinan Normal University, Department of Physics, School of Mathematics and Physics, Weinan, Shanxi (China); Cao, Shuo; Zheng, Xiaogang; Xu, Tengpeng; Qi, Jingzhao [Beijing Normal University, Department of Astronomy, Beijing (China)

    2017-12-15

    In this paper, the generalized equation of state (GEoS) for dark energy (w{sub β} = w{sub 0} - w{sub β}[(1+z){sup -β} - 1]/β) is investigated with the combined standard ruler data from the observations of intermediate-luminosity radio quasars, galaxy clusters, BAO and CMB. The constraint results show that the best-fit EoS parameters are w{sub 0} = -0.94{sup +0.57}{sub -0.41}, w{sub β} = -0.17{sup +2.45}{sub -4.81} and β = -1.42 (with a lower limit of β > -2.70 at 68.3% C.L.), which implies that at early times the dark energy vanishes. In the framework of nine truncated GEoS models with different β parameters, our findings present very clear evidence disfavoring the case that dark energy always dominates over the other material components in the early universe. Moreover, stringent constraints can be obtained in combination with the latest measurements of Hubble parameter at different redshifts: w{sub 0} = -1.01{sup +0.56}{sub -0.31}, w{sub β} = 0.01{sup +2.33}{sub -4.52} and β = -0.42 (with a lower limit of β > -2.40 at 68.3% C.L.). Finally, the results obtained from the transition redshift (z{sub t}) and Om(z) diagnostic indicate that: (1) The above constraints on the GEoS model agree very well with the transition redshift interval 0.49 ≤ z{sub t} ≤ 0.88 within 1σ error region. (2) At the current observational level, the GEoS model is practically indistinguishable from ΛCDM, although a small deviation from ΛCDM cosmology is present in the combined standard ruler data. (orig.)

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

    Directory of Open Access Journals (Sweden)

    Hugues Santin-Janin

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

  8. 76 FR 11705 - Office of the Attorney General; Certification Process for State Capital Counsel Systems

    Science.gov (United States)

    2011-03-03

    ... motivation to seek chapter 154 certification for their States. See 73 FR at 75329-30. Section 26.21 of the... national government and the States, or on distribution of power and responsibilities among the various...

  9. Proof of an entropy conjecture for Bloch coherent spin states and its generalizations

    DEFF Research Database (Denmark)

    H. Lieb, Elliott; Solovej, Jan Philip

    2014-01-01

    Wehrl used Glauber coherent states to define a map from quantum density matrices to classical phase space densities and conjectured that for Glauber coherent states the mininimum classical entropy would occur for density matrices equal to projectors onto coherent states. This was proved by Lieb...

  10. General review of the state of uranium milling tailings in Ukraine

    International Nuclear Information System (INIS)

    Holubiev, V.

    2002-01-01

    stored with general activity 98 OBq. Four settlements are located near tailing at distance 1.0, 1.0, 2.0, and 3.5 km. Distance up to the Dnieper river is about 4 km. In underground water samples from wells in the area of tailing 'C' location Ra226 is detected in amount exceeding background meanings 10 times and the greatest Ra226 contents is detected in a well on a bank of the Dnieper river. In Ukraine the State program for contaminated areas decommissioning and recovery is adopted. However, in view of suffered by Ukraine economic crisis, this program is suspended. Moreover, the scope and volume of carried out monitoring is insufficient for fulfilling of correct estimation of tailings environmental impact and for correct estimations of the contribution of radiating pollution into public exposure

  11. One voice or different choice?: Vote defection of European Union member states in the United Nations General Assembly

    DEFF Research Database (Denmark)

    Burmester, Nicolas; Jankowski, Michael

    2018-01-01

    Existing research suggests that European Union member states are increasingly able to act in concert in the United Nations General Assembly. Based on several hundred co-ordination meetings per year, the European Union ‘speaks with one voice’ on most of the resolutions voted upon in the United...... Nations General Assembly. However, little is known about instances where the European Union member states do not vote coherently. Three questions remain unanswered. First, which aspects affect deviating voting behaviour of European Union member states? Second, who are the most frequent defectors from...... the European Union’s majority position? Third, which voting blocs within the European Union can be identified? The article answers these questions in a quantitative design by controlling for domestic factors, issues of resolutions and the position of the United States. The results suggest that domestic aspects...

  12. Experimental investigation of tripartite entanglement and nonlocality in three-qubit generalized Greenberger–Horne–Zeilinger states

    Energy Technology Data Exchange (ETDEWEB)

    Zhao, Jia-Qiang; Cao, Lian-Zhen; Wang, Xiao-Qin [Department of Physics and Electronic Science, Weifang University, Weifang, Shandong 261061 (China); Lu, Huai-Xin, E-mail: huaixinlu@yahoo.cn [Department of Physics and Electronic Science, Weifang University, Weifang, Shandong 261061 (China)

    2012-07-16

    We investigate theoretically and experimentally the tripartite entanglement defined by V. Coffman [Phys. Rev. A 61 (2000) 052306] and nonlocality expressed by the Mermin inequality [Phys. Rev. Lett. 65 (1990) 1838] in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. Using our GGHZ states with fidelity ∼0.84, we demonstrate experimentally the theoretical results of tripartite entanglement and the Mermin theorem successfully. It is shown that the experimental results are in good agreement with the theoretical predictions. -- Highlights: ► We theoretically calculated the tripartite entanglement and expressed the expectation value of Mermin operator in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. ► We demonstrate experimentally the theoretical results of tripartite entanglement and Mermin theorem successfully. ► The unique relationship between tripartite entanglement and tripartite nonlocality in GGHZ states have been shown.

  13. Experimental investigation of tripartite entanglement and nonlocality in three-qubit generalized Greenberger–Horne–Zeilinger states

    International Nuclear Information System (INIS)

    Zhao, Jia-Qiang; Cao, Lian-Zhen; Wang, Xiao-Qin; Lu, Huai-Xin

    2012-01-01

    We investigate theoretically and experimentally the tripartite entanglement defined by V. Coffman [Phys. Rev. A 61 (2000) 052306] and nonlocality expressed by the Mermin inequality [Phys. Rev. Lett. 65 (1990) 1838] in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. Using our GGHZ states with fidelity ∼0.84, we demonstrate experimentally the theoretical results of tripartite entanglement and the Mermin theorem successfully. It is shown that the experimental results are in good agreement with the theoretical predictions. -- Highlights: ► We theoretically calculated the tripartite entanglement and expressed the expectation value of Mermin operator in three-qubit generalized Greenberger–Horne–Zeilinger (GGHZ) states. ► We demonstrate experimentally the theoretical results of tripartite entanglement and Mermin theorem successfully. ► The unique relationship between tripartite entanglement and tripartite nonlocality in GGHZ states have been shown.

  14. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

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

  15. A general model to calculate the spin-lattice (T1) relaxation time of blood, accounting for haematocrit, oxygen saturation and magnetic field strength.

    Science.gov (United States)

    Hales, Patrick W; Kirkham, Fenella J; Clark, Christopher A

    2016-02-01

    Many MRI techniques require prior knowledge of the T1-relaxation time of blood (T1bl). An assumed/fixed value is often used; however, T1bl is sensitive to magnetic field (B0), haematocrit (Hct), and oxygen saturation (Y). We aimed to combine data from previous in vitro measurements into a mathematical model, to estimate T1bl as a function of B0, Hct, and Y. The model was shown to predict T1bl from in vivo studies with a good accuracy (± 87 ms). This model allows for improved estimation of T1bl between 1.5-7.0 T while accounting for variations in Hct and Y, leading to improved accuracy of MRI-derived perfusion measurements. © The Author(s) 2015.

  16. 78 FR 42149 - Privacy Act; System of Records: State-53, Office of Inspector General Investigation Management...

    Science.gov (United States)

    2013-07-15

    ... media. RETRIEVABILITY: Name, Social Security number or case number. SAFEGUARDS: All Office of Inspector... may contain names, dates of birth, passport numbers, Social Security numbers, account numbers and... response to a subpoena issued by an independent Federal agency having the power to subpoena records of...

  17. A generalized Collins formula derived by virtue of the displacement-squeezing related squeezed coherent state representation

    International Nuclear Information System (INIS)

    Chuan-Mei, Xie; Shao-Long, Wan; Hong-Yi, Fan

    2010-01-01

    Based on the displacement-squeezing related squeezed coherent state representation |z) g and using the technique of integration within an ordered product of operators, this paper finds a generalized Fresnel operator, whose matrix element in the coordinate representation leads to a generalized Collins formula (Huygens–Fresnel integration transformation describing optical diffraction). The generalized Fresnel operator is derived by a quantum mechanical mapping from z to sz - rz * in the |z) g representation, while |z) g in phase space is graphically denoted by an ellipse. (classical areas of phenomenology)

  18. Mortality Analysis of Trauma Patients in General Intensive Care Unit of a State Hospital

    Directory of Open Access Journals (Sweden)

    İskender Kara

    2015-08-01

    Full Text Available Objective: The aim of this study was to determine the mortality rate and factors affecting the mortality of trauma patients in general intensive care unit (ICU of a state hospital. Material and Method: Data of trauma patients hospitalized between January 2012 and March 2013 in ICU of Konya Numune Hospital were retrospectively analyzed. Demographic characteristics and clinical data of patients were recorded. Patients were divided into two groups as survivors and dead. Mortality rate and factors affectin mortality were examined. Results: A total of 108 trauma patients were included in the study. The mortality rate of overall group was 19.4%. Median age of the patients was 44.5 years and 75.9% of them were males. Median Glasgow Coma Scale of death group was lower (5 (3-8 vs. 15 (13-15, p<0.0001, median APACHE II score was higher (20 (15-26 vs. 10 (8-13, p<0.0001 and median duration of ICU stay was longer (27 (5-62,5 vs. 2 (1-5, p<0.0001 than those in the survival group. The most common etiology of trauma was traffic accidents (47.2% and 52.7% of patients had head trauma. The rate of patients with any fracture was significantly higher in the survival group (66.7% vs. 33.3%, p=0.007. The rate of erythrocyte suspension, fresh frozen plasma, trombocyte suspension and albumin were 38.9%, 27.8%, 0.9% and 8.3%, respectively in all group. The number of patients invasive mechanically ventilated was 27.8% and median length of stay of these patients were 5 (1.75-33.5 days. The rate of operated patients was 42.6%. The rate of tracheostomy, renal replacement therapy, bronchoscopy and percutaneous endoscopic gastrostomy enforcements were higher in the death group. The advanced age (p=0.016, OR: 1.054; 95% CI: 1.010-1100 and low GCS (p<0.0001, OR: 0.583; 95% CI: 0.456-0.745 were found to be independent risk factors the ICU mortality of trauma patients in logistic regression analysis. Conclusion: We believe that the determination of these risk factors affecting

  19. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    General Fund A. Operational programme - 1968: Summary statement for General Fund and Operating Funds as at 31 December 1968 1. Status of funds as at 31 December 1968 2. Summary of obligations and expenditures during 1968 3. Summary of assets and liabilities as at 31 December 1968 B. Operating Fund I: Summary of funds available, obligations and expenditures during 1968 and unobligated balance as at 31 December 1968 C. Operating Fund II: Summary of obligations and expenditures during 1968 and unliquidated obligations by recipient Member States as at 31 December 1968 IV. Special Account: Central Funds-in-Trust Technical Assistance Programme for the Democratic Republic of the Congo: Status of funds as at 31 December 1968 V. Special Account: Saudi Arabian Project Trust Fund: Status of funds as at 31 December 1968 VI. Special Account: Joint research programme of the Agency and the United States Atomic Energy Commission: Status of funds as at 31 December 1968 VII. Special Account: Special fellowships offered by the Union of Soviet Socialist Republics: Status of funds as at 31 December 1968 VIII. Special Account: Venezuelan Project Trust Fund: Status of funds as at 31 December 1968 IX. United Nations Development Programme: Technical Assistance A. Status of funds as at 31 December 1968 B. Obligations incurred: Project costs for the period 1 January to 31 December 1968 X. United Nations Development Programme: Special Fund A. Status of funds for the year ended 31 December 1968 B. Special Fund Executing Agency Overhead Costs: Status of funds as at 31 December 1968 SCHEDULES A. Current accounts and deposit accounts at banks as at 31 December 1968 1. Current accounts at banks 2. Deposit accounts at banks B. Outstanding contributions due from Member States 1. Outstanding contributions to prior years' Regular Budgets as at 31 December 1968 2. Voluntary contributions pledged to the General Fund for 1965, 1966 and 1967, and outstanding as at 31 December 1968 C. Member States

  20. Study of pressure-volume relationships and higher derivatives of bulk modulus based on generalized equations of state

    International Nuclear Information System (INIS)

    Kushwah, S.S.; Shrivastava, H.C.; Singh, K.S.

    2007-01-01

    We have generalized the pressure-volume (P-V) relationships using simple polynomial and logarithmic expansions so as to make them consistent with the infinite pressure extrapolation according to the model of Stacey. The formulations are used to evaluate P-V relationships and pressure derivatives of bulk modulus upto third order (K', K'' and K''') for the earth core material taking input parameters based on the seismological data. The results based on the equations of state (EOS) generalized in the present study are found to yield good agreement with the Stacey EOS. The generalized logarithmic EOS due to Poirier and Tarantola deviates substantially from the seismic values for P, K and K'. The generalized Rydberg EOS gives almost identical results with the Birch-Murnaghan third-order EOS. Both of them yield deviations from the seismic data, which are in opposite direction as compared to those found from the generalized Poirier-Tarantola logarithmic EOS

  1. The Judicialization of Health and the Quest for State Accountability: Evidence from 1,262 Lawsuits for Access to Medicines in Southern Brazil

    Science.gov (United States)

    Socal, Mariana P.; Amon, Joseph J.

    2016-01-01

    Abstract The impact of increasing numbers of lawsuits for access to medicines in Brazil is hotly debated. Government officials and scholars assert that the “judicialization of health” is driven by urban elites and private interests, and is used primarily to access high-cost drugs. Using a systematic sample of 1,262 lawsuits for access to medicines filed against the southern Brazilian state of Rio Grande do Sul, we assess these claims, offering empirical evidence that counters prevailing myths and affirms the heterogeneity of the judicialization phenomenon. Our findings show that the majority of patient-litigants are in fact poor and older individuals who do not live in major metropolitan areas and who depend on the state to provide their legal representation, and that the majority of medicines requested were already on governmental formularies. Our data challenge arguments that judicialization expands inequities and weakens the universal health care system. Our data also suggest that judicialization may serve as a grassroots instrument for the poor to hold the state accountable. Failing to acknowledge regional differences and attempting to fit all data into one singular narrative may be contributing to a biased interpretation of the nature of judicialization, and limiting the understanding of its drivers, consequences, and implications at local levels. PMID:27781011

  2. A General Solid-State Synthesis of Chemically-Doped Fluorescent Graphene Quantum Dots for Bioimaging and Optoelectronic Applications

    KAUST Repository

    Ma, Chong-Bo

    2015-05-05

    Graphene quantum dots (GQDs) have attracted increasing interest because of their excellent properties such as strong photoluminescence, excellent biocompatibility and low cost. Herein, we develop a general method for the synthesis of doped and undoped GQDs, which relies on direct carbonization of organic precursors at solid state.

  3. A General Solid-State Synthesis of Chemically-Doped Fluorescent Graphene Quantum Dots for Bioimaging and Optoelectronic Applications

    KAUST Repository

    Ma, Chong-Bo; Zhu, Zhentong; Wang, Hang-Xing; Huang, Xiao; Zhang, Xiao; Qi, Xiaoying; Zhang, Haoli; Zhu, Yihan; Deng, Xia; Peng, Yong; Han, Yu; Zhang, Hua

    2015-01-01

    Graphene quantum dots (GQDs) have attracted increasing interest because of their excellent properties such as strong photoluminescence, excellent biocompatibility and low cost. Herein, we develop a general method for the synthesis of doped and undoped GQDs, which relies on direct carbonization of organic precursors at solid state.

  4. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  5. Structure and experience of the state system of accounting for and control of nuclear material (SSAC) in the German Democratic Republic

    International Nuclear Information System (INIS)

    Rehak, W.

    1989-01-01

    The legislative basis, structure, functions, records and experience of the State System of Accounting for and Control of Nuclear Materials (SSAC) in the German Democratic Republic (GDR) are reviewed. The GDR's nuclear activities are characterized by research establishments and power reactors and by the absence of industrial bulk handling facilities such as fuel fabrication, reprocessing and enrichment plants. As a consequence both the national and the international safeguards approach can be based on the principles of item accountability which does not require the establishment of an elaborate measurement system. Right from the beginning the safeguards implemented were of the NPT type as the GDR was among the early parties to the Non-Proliferation Treaty. The national rules and procedures of safeguards were thus established in harmony with the international requirements and have closely followed their development. The SSAC in the GDR is part of the comprehensive set-up of protective measures against the potential hazards in the use of nuclear energy under the National Board for Atomic Safety and Radiation Protection which has established a number of inspectorates, among them the inspection group for nuclear material control -the Nuclear Material Inspectorate. 5 figs., 2 tabs

  6. Participating in Politics Resembles Physical Activity: General Action Patterns in International Archives, United States Archives, and Experiments

    Science.gov (United States)

    Noguchi, Kenji; Handley, Ian M.; Albarracín, Dolores

    2016-01-01

    A series of studies examined whether political participation can emerge from general patterns of indiscriminate activity. In the first two studies, general action tendencies were measured by combining national and state-level indicators of high activity (e.g., impulsiveness, pace of life, and physical activity) from international and U.S. data. This action-tendency index positively correlated with a measure of political participation that consisted of voting behaviors and participation in political demonstrations. The following two experimental studies indicated that participants exposed to action words (e.g., go, move) had stronger intentions to vote in an upcoming election and volunteered more time to make phone calls on behalf of a university policy than participants exposed to inaction words did (e.g., relax, stop). These studies suggest that political participation can be predicted from general tendencies toward activity present at the national and state levels, as well as from verbal prompts suggestive of activity. PMID:21177515

  7. 76 FR 73644 - Announcement of Requirements and Registration for the United States Surgeon General's Healthy...

    Science.gov (United States)

    2011-11-29

    ..., excessive alcohol use) and these chronic illnesses have been well established. The Surgeon General's Vision... computer, a mobile device (e.g., mobile phone, portable sensor, etc.), console, or any platform broadly...

  8. Communication dated 12 August 2005 received from the Resident Representative of Yemen to the Agency concerning a letter from the Secretary General of the League of Arab States to the Director General

    International Nuclear Information System (INIS)

    2005-01-01

    The Secretariat has received a letter dated 12 August 2005 from the Resident Representative of Yemen attaching a letter dated 8 August 2005 from Mr. Amre Moussa, Secretary General of the League of Arab States, to the Director General. In the light of the request expressed by the Resident Representative of Yemen in his letter of 12 August 2005, his letter and the letter of the Secretary General of the League of Arab States are attached for the information of all Member States

  9. Special Inspector General for Iraq Reconstruction. Quarterly Report to the United States Congress

    Science.gov (United States)

    2011-04-30

    powerful allies they have cultivated . Th e highest levels of the In late January, Deputy Prime Minister (DPM) for Energy Aff airs Hussein al...skills to combat criminal gangs and maintain the peace. General Jassam com- mented favorably on USF-I’s ability to learn from its mistakes and cultivate ...SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION FOCUS ON ANBAR • potato, mushroom , and strawberry fi elds In addition to these programs, Inma

  10. Sources for the study of the history of the dominican studium generale in Krakow in the modern era. The state of research and research perspectives

    Directory of Open Access Journals (Sweden)

    Wiktor Szymborski

    2012-12-01

    Full Text Available Main objective of the essay under consideration was investigation and characterized most important source materials stocked at the Archive of the Cracow’s Dominican Province to present the history of their studium generale during the Modern period. Also, the current knowledge of a.m. period of studium generale was screened- out and some searching hypothesis were proposed concerning the history of the Cracow’s Dominican studium generale. The searching time frame have been limited to XVI up to XVII century. Taken into consideration, the current status of research works performed so far, one ought to stated that the Modern Epoch has not been searched out with the same consciousness compare to the Medieval one. As the most important printed source materials, one ought to account the documents issued by the general and provincial chapters of the Convent. The documents of the provincial chapters have been listed and screened by Father Fabian Madura, and were stocked as the typescript formats at the Cracow’s Dominican Convent Library. Based on the searched source materials of General Chapter of Dominican Convent at Cracow, it is possible to present the general overview of the convent education system and its changes in due time. Due to the records found it would be possible to identify – position and name – the Dominicans nominated to the Convent stadium generale. The most important manuscript stocked at the Cracow’s Dominican Convent Archive as the education system is concern, is so called Liber Studii Generalis cracoviensis (rkps 20. This manuscript covers the list of friars who have been nominated to work at stadium generale. A.m. document has to verify and compare with other sources. Taken into consideration above mention facts, it seems to be as most important searching activities to describe the convent society of the Cracow’s Dominicans. At the essay some detailed searching hypothesis were presented, such as searching and reviewing

  11. General Theory of Decoy-State Quantum Cryptography with Dark Count Rate Fluctuation

    International Nuclear Information System (INIS)

    Xiang, Gao; Shi-Hai, Sun; Lin-Mei, Liang

    2009-01-01

    The existing theory of decoy-state quantum cryptography assumes that the dark count rate is a constant, but in practice there exists fluctuation. We develop a new scheme of the decoy state, achieve a more practical key generation rate in the presence of fluctuation of the dark count rate, and compare the result with the result of the decoy-state without fluctuation. It is found that the key generation rate and maximal secure distance will be decreased under the influence of the fluctuation of the dark count rate

  12. A covariance correction that accounts for correlation estimation to improve finite-sample inference with generalized estimating equations: A study on its applicability with structured correlation matrices.

    Science.gov (United States)

    Westgate, Philip M

    2016-01-01

    When generalized estimating equations (GEE) incorporate an unstructured working correlation matrix, the variances of regression parameter estimates can inflate due to the estimation of the correlation parameters. In previous work, an approximation for this inflation that results in a corrected version of the sandwich formula for the covariance matrix of regression parameter estimates was derived. Use of this correction for correlation structure selection also reduces the over-selection of the unstructured working correlation matrix. In this manuscript, we conduct a simulation study to demonstrate that an increase in variances of regression parameter estimates can occur when GEE incorporates structured working correlation matrices as well. Correspondingly, we show the ability of the corrected version of the sandwich formula to improve the validity of inference and correlation structure selection. We also study the relative influences of two popular corrections to a different source of bias in the empirical sandwich covariance estimator.

  13. Accounting Conservatism and Earnings Management in the Banking Industry: The effect of discretionary loan loss provisions on conditional accounting conservatism in the United States banking industry for the period of 2002 to 2007

    OpenAIRE

    Molenaar, John

    2010-01-01

    textabstractExecutive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings instead of the cash flow component (Roychowdhury and Watts, 2006 and Pae, 2007). To measure earnings management, the accrual component of earnings is often used. Because of the different nature of accruals at financial firms, in prior ...

  14. 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.

  15. Description of low-lying states in odd-odd deformed nuclei taking account of the coupling with core rotations and vibrations. 1

    International Nuclear Information System (INIS)

    Kvasil, J.; Hrivnacova, I.; Nesterenko, V.O.

    1990-01-01

    The microscopic approach for description of low-lyinig states in deformed odd-odd nuclei is formulated as a generalization of the quasiparticle-phonon model (QPM) with including the rotational degrees of freedom and n-p interaction between external nucleons into the QPM. In comparison with other models, the approach proposed includes all three the most important effects coupling with rotational and vibrational degrees of freedom of doubly-even core and p-n interaction mentioned above even treates them on the microscopic base. 36 refs

  16. 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...

  17. SOCIAL AND ETHIC INFLUENCE OF INFORMATION SYSTEMS ON GENERAL SOCIAL STATE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    V. A. Zova

    2010-11-01

    Full Text Available In this article the analysis of intercommunication of social and ethical aspects of the use of information networks is conducted and their influence on social development of the state is determined.

  18. Legal Organizations: Communicative Actions the Attorney General of the State of Tamaulipas, Mexico

    Directory of Open Access Journals (Sweden)

    Mercedes Cancelo Sanmartin

    2012-11-01

    Full Text Available This text provides a descriptive study of the communicative exercise of the main legal body in Mexico, specifically in the State of Tamaulipas. Tamaulipas is a State located in the North of the country on border with United States of America. By its geographical location it is a territory with a special legal situation, specifically with regard to safety aspects refers. Faced with this reality the social bodies, and specifically the people have a certain perception of public institutions operating in the field of safety and the prevention of crime, with special attention to the State Attorney. The aforementioned body is charged with managing all complaints and actions involving the citizen. Its effective communication, and their careful image, will depend on the credibility in the development of its public action and therefore its social legitimacy.

  19. Generalized Bethe-Negele inequalities for excited states in muonic atoms

    International Nuclear Information System (INIS)

    Klarsfeld, S.

    1976-11-01

    Rigorous upper and lower bounds are derived for the Bethe logarithms in excited states of muonic atoms. Comparison with previous empirical estimates shows that the latter are inadequate in certain cases

  20. Special Inspector General for Iraq Reconstruction. Quarterly Report to the United States Congress

    National Research Council Canada - National Science Library

    Bowen, Jr, Stuart W

    2007-01-01

    .... relief and reconstruction program in Iraq. Two notable developments frame this Report. First, total relief and reconstruction investment for Iraq from all sources the United States, Iraq, and other donors passed...