WorldWideScience

Sample records for stream quality accounting

  1. The national stream quality accounting network: A flux-basedapproach to monitoring the water quality of large rivers

    Science.gov (United States)

    Hooper, R.P.; Aulenbach, Brent T.; Kelly, V.J.

    2001-01-01

    Estimating the annual mass flux at a network of fixed stations is one approach to characterizing water quality of large rivers. The interpretive context provided by annual flux includes identifying source and sink areas for constituents and estimating the loadings to receiving waters, such as reservoirs or the ocean. Since 1995, the US Geological Survey's National Stream Quality Accounting Network (NASQAN) has employed this approach at a network of 39 stations in four of the largest river basins of the USA: The Mississippi, the Columbia, the Colorado and the Rio Grande. In this paper, the design of NASQAN is described and its effectiveness at characterizing the water quality of these rivers is evaluated using data from the first 3 years of operation. A broad range of constituents was measured by NASQAN, including trace organic and inorganic chemicals, major ions, sediment and nutrients. Where possible, a regression model relating concentration to discharge and season was used to interpolate between chemical observations for flux estimation. For water-quality network design, the most important finding from NASQAN was the importance of having a specific objective (that is, estimating annual mass flux) and, from that, an explicitly stated data analysis strategy, namely the use of regression models to interpolate between observations. The use of such models aided in the design of sampling strategy and provided a context for data review. The regression models essentially form null hypotheses for concentration variation that can be evaluated by the observed data. The feedback between network operation and data collection established by the hypothesis tests places the water-quality network on a firm scientific footing.

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

    Science.gov (United States)

    Syed, Atiq U.; Fogarty, Lisa R.

    2005-01-01

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

  3. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  4. The Northeast Stream Quality Assessment

    Science.gov (United States)

    Van Metre, Peter C.; Riva-Murray, Karen; Coles, James F.

    2016-04-22

    In 2016, the U.S. Geological Survey (USGS) National Water-Quality Assessment (NAWQA) is assessing stream quality in the northeastern United States. The goal of the Northeast Stream Quality Assessment (NESQA) is to assess the quality of streams in the region by characterizing multiple water-quality factors that are stressors to aquatic life and evaluating the relation between these stressors and biological communities. The focus of NESQA in 2016 will be on the effects of urbanization and agriculture on stream quality in all or parts of eight states: Connecticut, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, and Vermont.Findings will provide the public and policymakers with information about the most critical factors affecting stream quality, thus providing insights about possible approaches to protect the health of streams in the region. The NESQA study will be the fourth regional study conducted as part of NAWQA and will be of similar design and scope to the first three, in the Midwest in 2013, the Southeast in 2014, and the Pacific Northwest in 2015 (http://txpub.usgs.gov/RSQA/).

  5. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  6. Stream II-V5: Revision Of Stream II-V4 To Account For The Effects Of Rainfall Events

    International Nuclear Information System (INIS)

    Chen, K.

    2010-01-01

    STREAM II-V4 is the aqueous transport module currently used by the Savannah River Site emergency response Weather Information Display (WIND) system. The transport model of the Water Quality Analysis Simulation Program (WASP) was used by STREAM II to perform contaminant transport calculations. WASP5 is a US Environmental Protection Agency (EPA) water quality analysis program that simulates contaminant transport and fate through surface water. STREAM II-V4 predicts peak concentration and peak concentration arrival time at downstream locations for releases from the SRS facilities to the Savannah River. The input flows for STREAM II-V4 are derived from the historical flow records measured by the United States Geological Survey (USGS). The stream flow for STREAM II-V4 is fixed and the flow only varies with the month in which the releases are taking place. Therefore, the effects of flow surge due to a severe storm are not accounted for by STREAM II-V4. STREAM II-V4 has been revised to account for the effects of a storm event. The steps used in this method are: (1) generate rainfall hyetographs as a function of total rainfall in inches (or millimeters) and rainfall duration in hours; (2) generate watershed runoff flow based on the rainfall hyetographs from step 1; (3) calculate the variation of stream segment volume (cross section) as a function of flow from step 2; (4) implement the results from steps 2 and 3 into the STREAM II model. The revised model (STREAM II-V5) will find the proper stream inlet flow based on the total rainfall and rainfall duration as input by the user. STREAM II-V5 adjusts the stream segment volumes (cross sections) based on the stream inlet flow. The rainfall based stream flow and the adjusted stream segment volumes are then used for contaminant transport calculations.

  7. Quality models for audiovisual streaming

    Science.gov (United States)

    Thang, Truong Cong; Kim, Young Suk; Kim, Cheon Seog; Ro, Yong Man

    2006-01-01

    Quality is an essential factor in multimedia communication, especially in compression and adaptation. Quality metrics can be divided into three categories: within-modality quality, cross-modality quality, and multi-modality quality. Most research has so far focused on within-modality quality. Moreover, quality is normally just considered from the perceptual perspective. In practice, content may be drastically adapted, even converted to another modality. In this case, we should consider the quality from semantic perspective as well. In this work, we investigate the multi-modality quality from the semantic perspective. To model the semantic quality, we apply the concept of "conceptual graph", which consists of semantic nodes and relations between the nodes. As an typical of multi-modality example, we focus on audiovisual streaming service. Specifically, we evaluate the amount of information conveyed by a audiovisual content where both video and audio channels may be strongly degraded, even audio are converted to text. In the experiments, we also consider the perceptual quality model of audiovisual content, so as to see the difference with semantic quality model.

  8. The Pacific northwest stream quality assessment

    Science.gov (United States)

    Van Metre, Peter C.; Morace, Jennifer L.; Sheibley, Rich W.

    2015-01-01

    In 2015, the U.S. Geological Survey (USGS) National Water-Quality Assessment (NAWQA) program is assessing stream quality in the Pacific Northwest. The goals of the Pacific Northwest Stream Quality Assessment (Pacific Northwest study) are to assess the quality of streams in the region by characterizing multiple water-quality factors that are stressors to aquatic life and to evaluate the relation between these stressors and biological communities. The effects of urbanization and agriculture on stream quality for the Puget Lowlands and Willamette Valley are the focus of this regional study. Findings will provide the public and policymakers with information regarding which human and environmental factors are the most critical in affecting stream quality and, thus, provide insights about possible approaches to protect or improve the health of streams in the region.

  9. Predicting quality of experience in multimedia streaming

    NARCIS (Netherlands)

    Menkovski, V.; Oredope, A.; Liotta, A.; Cuadra Sánchez, A.

    2009-01-01

    Measuring and predicting the user’s Quality of Experience (QoE) of a multimedia stream is the first step towards improving and optimizing the provision of mobile streaming services. This enables us to better understand how Quality of Service (QoS) parameters affect service quality, as it is actually

  10. Accountability Quality Shuffler Measurements on Pits

    International Nuclear Information System (INIS)

    Rinard, P.M.

    2000-01-01

    Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes

  11. Quality of experience models for multimedia streaming

    NARCIS (Netherlands)

    Menkovski, V.; Exarchakos, G.; Liotta, A.; Cuadra Sánchez, A.

    2010-01-01

    Understanding how quality is perceived by viewers of multimedia streaming services is essential for efficient management of those services. Quality of Experience (QoE) is a subjective metric that quantifies the perceived quality, which is crucial in the process of optimizing tradeoff between quality

  12. Determination of water quality index and portability of Iguedo stream ...

    African Journals Online (AJOL)

    Determination of water quality index and portability of Iguedo stream in Edo ... has been found functional in assessing the water quality of this stream based on the ... Key words: Water quality index, physicochemical parameters, Iguedo Stream.

  13. Research on quality metrics of wireless adaptive video streaming

    Science.gov (United States)

    Li, Xuefei

    2018-04-01

    With the development of wireless networks and intelligent terminals, video traffic has increased dramatically. Adaptive video streaming has become one of the most promising video transmission technologies. For this type of service, a good QoS (Quality of Service) of wireless network does not always guarantee that all customers have good experience. Thus, new quality metrics have been widely studies recently. Taking this into account, the objective of this paper is to investigate the quality metrics of wireless adaptive video streaming. In this paper, a wireless video streaming simulation platform with DASH mechanism and multi-rate video generator is established. Based on this platform, PSNR model, SSIM model and Quality Level model are implemented. Quality Level Model considers the QoE (Quality of Experience) factors such as image quality, stalling and switching frequency while PSNR Model and SSIM Model mainly consider the quality of the video. To evaluate the performance of these QoE models, three performance metrics (SROCC, PLCC and RMSE) which are used to make a comparison of subjective and predicted MOS (Mean Opinion Score) are calculated. From these performance metrics, the monotonicity, linearity and accuracy of these quality metrics can be observed.

  14. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  15. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

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

  16. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  17. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  18. IFRS Adoption and Accounting Quality: A Review

    OpenAIRE

    Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça

    2015-01-01

    Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the ado...

  19. Quality Street: Encountering Higher Education's Accountabilities

    Science.gov (United States)

    Leihy, Peodair; Salazar, José Miguel

    2017-01-01

    This article offers a new approach to quality, focusing on the dimensions that gather around it. The mismatched goals of controlling and improving higher education continue to trouble the conceptual clarity of accountability. Quality in higher education emerges as something agreed upon (to varying efficacy) through accountability measures, rather…

  20. Quality Management of the Accounting Services

    Directory of Open Access Journals (Sweden)

    Baba M. C.

    2009-12-01

    Full Text Available Often, the accounting services are vital for the success of a business, and their quality is very important, both for the users of accounting information, as well as for the providers of services.The present paper highlights the role of the accounting services in the processes of planning, coordination and development of the management policies of the economic entities. There a re identified a series of factors which are responsible for the quality of the accounting process and for the efficiency of the activity undertaken by the accountants.

  1. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    OpenAIRE

    Andra M. ACHIM; Anca O. CHIŞ

    2014-01-01

    The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective ...

  2. Accounting for the costs of quality.

    Science.gov (United States)

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

  3. In-stream Physical Heterogeneity, Rainfall Aided Flushing, and Discharge on Stream Water Quality.

    Science.gov (United States)

    Gomes, Pattiyage I A; Wai, Onyx W H

    2015-08-01

    Implications of instream physical heterogeneity, rainfall-aided flushing, and stream discharge on water quality control have been investigated in a headwater stream of a climatic region that has contrasting dry and wet seasons. Dry (low flow) season's physical heterogeneity showed a positive correlation with good water quality. However, in the wet season, physical heterogeneity showed minor or no significance on water quality variations. Furthermore, physical heterogeneity appeared to be more complementary with good water quality subsequent to rainfall events. In many cases stream discharge was a reason for poor water quality. For the dry season, graywater inputs to the stream could be held responsible. In the wet season, it was probably the result of catchment level disturbances (e.g., regulation of ephemeral freshwater paths). Overall, this study revealed the importance of catchment-based approaches on water quality improvement in tandem with in-stream approaches framed on a temporal scale.

  4. The Midwest Stream Quality Assessment—Influences of human activities on streams

    Science.gov (United States)

    Van Metre, Peter C.; Mahler, Barbara J.; Carlisle, Daren M.; Coles, James F.

    2018-04-16

    Healthy streams and the fish and other organisms that live in them contribute to our quality of life. Extensive modification of the landscape in the Midwestern United States, however, has profoundly affected the condition of streams. Row crops and pavement have replaced grasslands and woodlands, streams have been straightened, and wetlands and fields have been drained. Runoff from agricultural and urban land brings sediment and chemicals to streams. What is the chemical, physical, and biological condition of Midwestern streams? Which physical and chemical stressors are adversely affecting biological communities, what are their origins, and how might we lessen or avoid their adverse effects?In 2013, the U.S. Geological Survey (USGS) conducted the Midwest Stream Quality Assessment to evaluate how human activities affect the biological condition of Midwestern streams. In collaboration with the U.S. Environmental Protection Agency National Rivers and Streams Assessment, the USGS sampled 100 streams, chosen to be representative of the different types of watersheds in the region. Biological condition was evaluated based on the number and diversity of fish, algae, and invertebrates in the streams. Changes to the physical habitat and chemical characteristics of the streams—“stressors”—were assessed, and their relation to landscape factors and biological condition was explored by using mathematical models. The data and models help us to better understand how the human activities on the landscape are affecting streams in the region.

  5. Evaluation of groundwater and stream quality characteristics in the ...

    African Journals Online (AJOL)

    STORAGESEVER

    2008-06-17

    Jun 17, 2008 ... Key words: Evaluation, vicinity, stream quality, nitrate, Nigeria. ..... An assessment of the health and social economic implications of sachet water in Ibadan: A ... wastwater using the QUAL2E water quality model. Chemospere ...

  6. Quality in Qualitative Management Accounting Research

    DEFF Research Database (Denmark)

    Nørreklit, Hanne

    2014-01-01

    , the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value: The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice......Purpose: The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design...... to the development of a performativity in management accounting topos that integrates facts, possibilities, value and communication. Findings: The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make...

  7. Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

    Science.gov (United States)

    Pflueger, Dane

    2015-04-23

    Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

  8. Crowdsourcing based subjective quality assessment of adaptive video streaming

    DEFF Research Database (Denmark)

    Shahid, M.; Søgaard, Jacob; Pokhrel, J.

    2014-01-01

    In order to cater for user’s quality of experience (QoE) re- quirements, HTTP adaptive streaming (HAS) based solutions of video services have become popular recently. User QoE feedback can be instrumental in improving the capabilities of such services. Perceptual quality experiments that involve...... humans are considered to be the most valid method of the as- sessment of QoE. Besides lab-based subjective experiments, crowdsourcing based subjective assessment of video quality is gaining popularity as an alternative method. This paper presents insights into a study that investigates perceptual pref......- erences of various adaptive video streaming scenarios through crowdsourcing based subjective quality assessment....

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

    OpenAIRE

    Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

    2018-01-01

    Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

  10. Water quality of some logged and unlogged California streams

    Science.gov (United States)

    Fredric R. Kopperdahl; James W. Burns; Gary E. Smith

    1971-01-01

    Water quality was monitored in 1968 and 1969 in six coastal streams in northern California, four of which were subjected to logging and/or road building (Bummer Lake Creek, South Fork Yager Creek, Little North Fork Noyo River, and South Fork Caspar Creek), while the others remained undisturbed (Godwood Creek and North Fork Caspar Creek). The purposes of this study were...

  11. Effective Quality-of-Service Renegotiating Schemes for Streaming Video

    Directory of Open Access Journals (Sweden)

    Song Hwangjun

    2004-01-01

    Full Text Available This paper presents effective quality-of-service renegotiating schemes for streaming video. The conventional network supporting quality of service generally allows a negotiation at a call setup. However, it is not efficient for the video application since the compressed video traffic is statistically nonstationary. Thus, we consider the network supporting quality-of-service renegotiations during the data transmission and study effective quality-of-service renegotiating schemes for streaming video. The token bucket model, whose parameters are token filling rate and token bucket size, is adopted for the video traffic model. The renegotiating time instants and the parameters are determined by analyzing the statistical information of compressed video traffic. In this paper, two renegotiating approaches, that is, fixed renegotiating interval case and variable renegotiating interval case, are examined. Finally, the experimental results are provided to show the performance of the proposed schemes.

  12. Quality of streams in Johnson County, Kansas, 2002--10

    Science.gov (United States)

    Rasmussen, Teresa J.; Stone, Mandy S.; Poulton, Barry C.; Graham, Jennifer L.

    2012-01-01

    Stream quality in Johnson County, northeastern Kansas, was assessed on the basis of land use, hydrology, stream-water and streambed-sediment chemistry, riparian and in-stream habitat, and periphyton and macroinvertebrate community data collected from 22 sites during 2002 through 2010. Stream conditions at the end of the study period are evaluated and compared to previous years, stream biological communities and physical and chemical conditions are characterized, streams are described relative to Kansas Department of Health and Environment impairment categories and water-quality standards, and environmental factors that most strongly correlate with biological stream quality are evaluated. The information is useful for improving water-quality management programs, documenting changing conditions with time, and evaluating compliance with water-quality standards, total maximum daily loads (TMDLs), National Pollutant Discharge Elimination System (NPDES) permit conditions, and other established guidelines and goals. Constituent concentrations in water during base flow varied across the study area and 2010 conditions were not markedly different from those measured in 2003, 2004, and 2007. Generally the highest specific conductance and concentrations of dissolved solids and major ions in water occurred at urban sites except the upstream Cedar Creek site, which is rural and has a large area of commercial and industrial land less than 1 mile upstream on both sides of the creek. The highest base-flow nutrient concentrations in water occurred downstream from wastewater treatment facilities. Water chemistry data represent base-flow conditions only, and do not show the variability in concentrations that occurs during stormwater runoff. Constituent concentrations in streambed sediment also varied across the study area and some notable changes occurred from previously collected data. High organic carbon and nutrient concentrations at the rural Big Bull Creek site in 2003 decreased

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

    OpenAIRE

    Kabiru Isa Dandago; Nor Azlina Binti Shaari

    2013-01-01

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

  14. Qualities and Requirements of the Financial – Accounting Information

    OpenAIRE

    Boghean Cristina Iuliana

    2011-01-01

    Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

  15. Influence Business Strategy On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani

    2015-01-01

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

  16. The role of headwater streams in downstream water quality

    Science.gov (United States)

    Alexander, R.B.; Boyer, E.W.; Smith, R.A.; Schwarz, G.E.; Moore, R.B.

    2007-01-01

    Knowledge of headwater influences on the water-quality and flow conditions of downstream waters is essential to water-resource management at all governmental levels; this includes recent court decisions on the jurisdiction of the Federal Clean Water Act (CWA) over upland areas that contribute to larger downstream water bodies. We review current watershed research and use a water-quality model to investigate headwater influences on downstream receiving waters. Our evaluations demonstrate the intrinsic connections of headwaters to landscape processes and downstream waters through their influence on the supply, transport, and fate of water and solutes in watersheds. Hydrological processes in headwater catchments control the recharge of subsurface water stores, flow paths, and residence times of water throughout landscapes. The dynamic coupling of hydrological and biogeochemical processes in upland streams further controls the chemical form, timing, and longitudinal distances of solute transport to downstream waters. We apply the spatially explicit, mass-balance watershed model SPARROW to consider transport and transformations of water and nutrients throughout stream networks in the northeastern United States. We simulate fluxes of nitrogen, a primary nutrient that is a water-quality concern for acidification of streams and lakes and eutrophication of coastal waters, and refine the model structure to include literature observations of nitrogen removal in streams and lakes. We quantify nitrogen transport from headwaters to downstream navigable waters, where headwaters are defined within the model as first-order, perennial streams that include flow and nitrogen contributions from smaller, intermittent and ephemeral streams. We find that first-order headwaters contribute approximately 70% of the mean-annual water volume and 65% of the nitrogen flux in second-order streams. Their contributions to mean water volume and nitrogen flux decline only marginally to about 55% and

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

    OpenAIRE

    Stenheim, Tonny; Madsen, Dag Øivind

    2017-01-01

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

  18. Environmental Monitoring, Water Quality - MO 2009 Stream Team Volunteer Water Quality Monitoring Sites (SHP)

    Data.gov (United States)

    NSGIC State | GIS Inventory — This data set shows the monitoring locations of trained Volunteer Water Quality Monitors. A monitoring site is considered to be a 300 foot section of stream channel....

  19. Potential Impacts of Organic Wastes on Small Stream Water Quality

    Science.gov (United States)

    Kaushal, S. S.; Groffman, P. M.; Findlay, S. E.; Fischer, D. T.; Burke, R. A.; Molinero, J.

    2005-05-01

    We monitored concentrations of dissolved organic carbon (DOC), dissolved oxygen (DO) and other parameters in 17 small streams of the South Fork Broad River (SFBR) watershed on a monthly basis for 15 months. The subwatersheds were chosen to reflect a range of land uses including forested, pasture, mixed, and developed. The SFBR watershed is heavily impacted by organic wastes, primarily from its large poultry industry, but also from its rapidly growing human population. The poultry litter is primarily disposed of by application to pastures. Our monthly monitoring results showed a strong inverse relationship between mean DOC and mean DO and suggested that concentrations of total nitrogen (TN), DOC, and the trace gases nitrous oxide, methane and carbon dioxide are impacted by organic wastes and/or nutrients from animal manure applied to the land and/or human wastes from wastewater treatment plants or septic tanks in these watersheds. Here we estimate the organic waste loads of these watersheds and evaluate the impact of organic wastes on stream DOC and alkalinity concentrations, electrical conductivity, sediment potential denitrification rate and plant stable nitrogen isotope ratios. All of these water quality parameters are significantly correlated with watershed waste loading. DOC is most strongly correlated with total watershed waste loading whereas conductivity, alkalinity, potential denitrification rate and plant stable nitrogen isotope ratio are most strongly correlated with watershed human waste loading. These results suggest that more direct inputs (e.g., wastewater treatment plant effluents, near-stream septic tanks) have a greater relative impact on stream water quality than more dispersed inputs (land applied poultry litter, septic tanks far from streams) in the SFBR watershed. Conductivity, which is generally elevated in organic wastes, is also significantly correlated with total watershed waste loading suggesting it may be a useful indicator of overall

  20. The effect of in-stream activities on the Njoro River, Kenya. Part I: Stream flow and chemical water quality

    Science.gov (United States)

    Yillia, Paul T.; Kreuzinger, Norbert; Mathooko, Jude M.

    For shallow streams in sub-Saharan Africa, in-stream activities could be described as the actions by people and livestock, which take place within or besides stream channels. This study examined the nature of in-stream activities along a rural stream in Kenya and established the inequality in water allocation for various livelihood needs, as well as the negative impact they have on dry weather stream flow and chemical water quality. Seven locations along the stream were studied in wet and dry weather of 2006. Enumeration consisted of making head counts of people and livestock and tallying visitors at hourly intervals from 6 a.m. to 7 p.m. To estimate water abstraction, filled containers of known volume were counted and the stream was sampled to examine the impact on water quality. Water samples were obtained upstream and downstream of in-stream activities before (6 a.m.) and during (11 a.m., 6 p.m.) activities. Samples were analyzed for suspended solids, turbidity, BOD 5, total nitrogen and total phosphorus. The daily total abstraction at the middle reaches during dry weather was 120-150 m 3 day -1. More than 60% of abstraction was done by water vendors. Vended water from the stream was sold at US 3.5-7.5 per m 3 and vendors earned between US 3-6 a day. Abstracted water contributed approximately 40-60% of the total daily consumptive water use in the riparian area during dry weather but >30% of the morning stream flow was abstracted thereby upsetting stream flow in the lower reaches. The daily total water abstraction correlated positively ( R2, 0.98) and significantly ( p < 0.05) with the daily total human visit, which was diurnally periodic with two peaks, occurring between 9 a.m. and 10 a.m. and from 4 p.m. to 5 p.m. This diurnal pattern of visits and the corresponding in-stream activities affected water quality. In particular, suspended solids, turbidity and BOD 5 levels increased significantly ( p < 0.05) downstream during in-stream activities. It was concluded

  1. Influence Business Process On The Quality Of Accounting Information System

    OpenAIRE

    Meiryani; Muhammad Syaifullah

    2015-01-01

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

  2. Army Programs: Army Finance and Accounting Quality Assurance Program

    National Research Council Canada - National Science Library

    1988-01-01

    This regulation discusses the primary responsibilities of commanders and staff officers at installation and higher levels for execution of the Army Finance and Accounting Quality Assurance (QA) Program...

  3. Influence Business Process On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Horbach Tatiana

    2018-01-01

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

  5. Quest for clean streams in North Carolina: An historical account of stream pollution control in North Carolina. Special report

    International Nuclear Information System (INIS)

    Howells, D.H.

    1990-11-01

    The second historical report dealing with North Carolina's water resources traces the evolution of the state's stream pollution control regulations and programs. From the colonial development of streams and rivers to power mills to the effects of land conversion for agriculture and later for commercial and industrial facilities, the report catalogs the various of stream pollution over time. Developments of waste water treatment under both state and federal laws and regulations are described. The report concluded with a look at contemporary stream pollution issues

  6. 10 CFR 74.59 - Quality assurance and accounting requirements.

    Science.gov (United States)

    2010-01-01

    ... measurement system in question must not be used for material control and accounting purposes until it has been... 10 Energy 2 2010-01-01 2010-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL...

  7. Amortisation versus impairment of goodwill and accounting quality

    NARCIS (Netherlands)

    van Hulzen, P.; Alfonso, L.; Georgakopoulos, G.; Sotiropoulos, I.

    2011-01-01

    In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International

  8. Impact of Industrial Effluents on Water Quality of Streams in Nakawa ...

    African Journals Online (AJOL)

    Impact of Industrial Effluents on Water Quality of Streams in Nakawa-Ntinda, Uganda. ... Journal of Applied Sciences and Environmental Management ... physicochemical parameters of streams that receive effluents from different categories of industries in Nakawa -Ntinda industrial area of Kampala. the stream water quality ...

  9. A time-varying subjective quality model for mobile streaming videos with stalling events

    Science.gov (United States)

    Ghadiyaram, Deepti; Pan, Janice; Bovik, Alan C.

    2015-09-01

    Over-the-top mobile video streaming is invariably influenced by volatile network conditions which cause playback interruptions (stalling events), thereby impairing users' quality of experience (QoE). Developing models that can accurately predict users' QoE could enable the more efficient design of quality-control protocols for video streaming networks that reduce network operational costs while still delivering high-quality video content to the customers. Existing objective models that predict QoE are based on global video features, such as the number of stall events and their lengths, and are trained and validated on a small pool of ad hoc video datasets, most of which are not publicly available. The model we propose in this work goes beyond previous models as it also accounts for the fundamental effect that a viewer's recent level of satisfaction or dissatisfaction has on their overall viewing experience. In other words, the proposed model accounts for and adapts to the recency, or hysteresis effect caused by a stall event in addition to accounting for the lengths, frequency of occurrence, and the positions of stall events - factors that interact in a complex way to affect a user's QoE. On the recently introduced LIVE-Avvasi Mobile Video Database, which consists of 180 distorted videos of varied content that are afflicted solely with over 25 unique realistic stalling events, we trained and validated our model to accurately predict the QoE, attaining standout QoE prediction performance.

  10. Longitudinal variation in suspended sediment and turbidity of two undisturbed streams in northwestern California in relation to the monitoring of water quality above and below a land disturbance

    Science.gov (United States)

    Steve G. Markman

    1990-01-01

    Abstract - In-stream water quality regulations of California state that silvicultural disturbances must not increase turbidity levels more than 20 percent above naturally occurring background levels. These regulations fail to take into account the natural variation of turbidity and suspended sediment concentration along a short stretch of an undisturbed stream. At...

  11. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

    Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

  12. Application of regression model on stream water quality parameters

    International Nuclear Information System (INIS)

    Suleman, M.; Maqbool, F.; Malik, A.H.; Bhatti, Z.A.

    2012-01-01

    Statistical analysis was conducted to evaluate the effect of solid waste leachate from the open solid waste dumping site of Salhad on the stream water quality. Five sites were selected along the stream. Two sites were selected prior to mixing of leachate with the surface water. One was of leachate and other two sites were affected with leachate. Samples were analyzed for pH, water temperature, electrical conductivity (EC), total dissolved solids (TDS), Biological oxygen demand (BOD), chemical oxygen demand (COD), dissolved oxygen (DO) and total bacterial load (TBL). In this study correlation coefficient r among different water quality parameters of various sites were calculated by using Pearson model and then average of each correlation between two parameters were also calculated, which shows TDS and EC and pH and BOD have significantly increasing r value, while temperature and TDS, temp and EC, DO and BL, DO and COD have decreasing r value. Single factor ANOVA at 5% level of significance was used which shows EC, TDS, TCL and COD were significantly differ among various sites. By the application of these two statistical approaches TDS and EC shows strongly positive correlation because the ions from the dissolved solids in water influence the ability of that water to conduct an electrical current. These two parameters significantly vary among 5 sites which are further confirmed by using linear regression. (author)

  13. LINKING PUBLIC HEALTH AND AIR QUALITY DATA FOR ACCOUNTABILITY

    Science.gov (United States)

    Program Area: Environmental HealthTopic Area: Linking Public Health Data into ActionTitle of Presentation: Linking Public Health and Air Quality Data for AccountabilityBackground and Significance Tracking environmental exposures to air pollutan...

  14. Data Governance - Defining Accountabilities for Data Quality Management

    OpenAIRE

    Wende, Kristin

    2007-01-01

    Enterprises need data quality management (DQM) to respond to strategic and operational challenges demanding high-quality corporate data. Hitherto, companies have assigned accountabilities for DQM mostly to IT departments. They have thereby ignored the organisational issues that are critical to the success of DQM. With data governance, however, companies implement corporate-wide accountabilities for DQM that encompass professionals from business and IT. This paper proposes a contingency approa...

  15. Quality of the Accounting Information of Brazilian Third Sector Entities

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2015-08-01

    Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

  16. Quality provisioning and accountability in African higher | Maila ...

    African Journals Online (AJOL)

    Excellence in educational quality provisioning and accountability is an obligatory function for higher education. Currently certain scholars allege that poor provisioning and lack of accountability are rife in most higher education institutions. They cite varied reasons for the failures. Of note, African higher education institutions ...

  17. THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT

    Directory of Open Access Journals (Sweden)

    Cozma Ighian Diana

    2009-05-01

    Full Text Available The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

  18. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    Science.gov (United States)

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  19. Towards benchmarking an in-stream water quality model

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available A method of model evaluation is presented which utilises a comparison with a benchmark model. The proposed benchmarking concept is one that can be applied to many hydrological models but, in this instance, is implemented in the context of an in-stream water quality model. The benchmark model is defined in such a way that it is easily implemented within the framework of the test model, i.e. the approach relies on two applications of the same model code rather than the application of two separate model codes. This is illustrated using two case studies from the UK, the Rivers Aire and Ouse, with the objective of simulating a water quality classification, general quality assessment (GQA, which is based on dissolved oxygen, biochemical oxygen demand and ammonium. Comparisons between the benchmark and test models are made based on GQA, as well as a step-wise assessment against the components required in its derivation. The benchmarking process yields a great deal of important information about the performance of the test model and raises issues about a priori definition of the assessment criteria.

  20. Image quality assessment for video stream recognition systems

    Science.gov (United States)

    Chernov, Timofey S.; Razumnuy, Nikita P.; Kozharinov, Alexander S.; Nikolaev, Dmitry P.; Arlazarov, Vladimir V.

    2018-04-01

    Recognition and machine vision systems have long been widely used in many disciplines to automate various processes of life and industry. Input images of optical recognition systems can be subjected to a large number of different distortions, especially in uncontrolled or natural shooting conditions, which leads to unpredictable results of recognition systems, making it impossible to assess their reliability. For this reason, it is necessary to perform quality control of the input data of recognition systems, which is facilitated by modern progress in the field of image quality evaluation. In this paper, we investigate the approach to designing optical recognition systems with built-in input image quality estimation modules and feedback, for which the necessary definitions are introduced and a model for describing such systems is constructed. The efficiency of this approach is illustrated by the example of solving the problem of selecting the best frames for recognition in a video stream for a system with limited resources. Experimental results are presented for the system for identity documents recognition, showing a significant increase in the accuracy and speed of the system under simulated conditions of automatic camera focusing, leading to blurring of frames.

  1. QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

    Directory of Open Access Journals (Sweden)

    Miculescu Marius Nicolae

    2012-12-01

    Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

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

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah Nikmatuniayah

    2017-06-01

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

  3. Aspects of the quality of accounting in the international context

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2018-01-01

    Full Text Available Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.

  4. Next level of board accountability in health care quality.

    Science.gov (United States)

    Pronovost, Peter J; Armstrong, C Michael; Demski, Renee; Peterson, Ronald R; Rothman, Paul B

    2018-03-19

    Purpose The purpose of this paper is to offer six principles that health system leaders can apply to establish a governance and management system for the quality of care and patient safety. Design/methodology/approach Leaders of a large academic health system set a goal of high reliability and formed a quality board committee in 2011 to oversee quality and patient safety everywhere care was delivered. Leaders of the health system and every entity, including inpatient hospitals, home care companies, and ambulatory services staff the committee. The committee works with the management for each entity to set and achieve quality goals. Through this work, the six principles emerged to address management structures and processes. Findings The principles are: ensure there is oversight for quality everywhere care is delivered under the health system; create a framework to organize and report the work; identify care areas where quality is ambiguous or underdeveloped (i.e. islands of quality) and work to ensure there is reporting and accountability for quality measures; create a consolidated quality statement similar to a financial statement; ensure the integrity of the data used to measure and report quality and safety performance; and transparently report performance and create an explicit accountability model. Originality/value This governance and management system for quality and safety functions similar to a finance system, with quality performance documented and reported, data integrity monitored, and accountability for performance from board to bedside. To the authors' knowledge, this is the first description of how a board has taken this type of systematic approach to oversee the quality of care.

  5. Do landfills affect the environmental quality of nearby streams?

    Directory of Open Access Journals (Sweden)

    Leandro Schlemmer Brasil

    2017-12-01

    Full Text Available When inappropriately disposed, solid waste may contaminate the soil, water and air, leading to severe negative impacts on biodiversity. The Brazilian National Policy for Solid Waste (PNRS requires municipalities to ensure the environmental quality of landfills. Accordingly, our objective was to evaluate the community of aquatic insects in a stream with stretches downstream and upstream of a sanitary landfill. Our hypothesis was that there will be no differences in insect community between the stretches (downstream and upstream on the basis of the premise that landfills abiding by the PNRS do not cause environmental damage to nearby areas. There was no change in any aspect of the composition of the macroinvertebrate community as a result of the landfill. The only changes observed in the macroinvertebrate communities occurred between the dry and rainy seasons, which were related to the seasonality and consequent changes in the environmental conditions of the water over the year. Our study, although limited, showed primary and pioneering evidence that the PNRS can contribute positively to the conservation of the biotic quality of aquatic environments, further reinforcing the need for immediate implementation of the PNRS throughout the country.

  6. Watershed features and stream water quality: Gaining insight through path analysis in a Midwest urban landscape, USA

    Science.gov (United States)

    Jiayu Wu; Timothy W. Stewart; Janette R. Thompson; Randy Kolka; Kristie J. Franz

    2015-01-01

    Urban stream condition is often degraded by human activities in the surrounding watershed. Given the complexity of urban areas, relationships among variables that cause stream degradation can be difficult to isolate. We examined factors affecting stream condition by evaluating social, terrestrial, stream hydrology and water quality variables from 20 urban stream...

  7. Applicability of Existing Objective Metrics of Perceptual Quality for Adaptive Video Streaming

    DEFF Research Database (Denmark)

    Søgaard, Jacob; Krasula, Lukás; Shahid, Muhammad

    2016-01-01

    Objective video quality metrics are designed to estimate the quality of experience of the end user. However, these objective metrics are usually validated with video streams degraded under common distortion types. In the presented work, we analyze the performance of published and known full......-reference and noreference quality metrics in estimating the perceived quality of adaptive bit-rate video streams knowingly out of scope. Experimental results indicate not surprisingly that state of the art objective quality metrics overlook the perceived degradations in the adaptive video streams and perform poorly...

  8. Quality of Experience management for video streams : the case of Skype

    NARCIS (Netherlands)

    Liotta, A.; Druda, L.; Exarchakos, G.; Menkovski, V.; Khalil, I.

    2012-01-01

    With the widespread adoption of mobile Internet, the process of streaming video has become varied and complex. A diversity of factors affect the way we perceive quality in video streaming (also known as 'quality of experience', or QoE), involving far more than the individual video and network

  9. The Role of Riparian Vegetation in Protecting and Improving Chemical Water Quality in Streams

    Science.gov (United States)

    Michael G. Dosskey; Philippe Vidon; Noel P. Gurwick; Craig J. Allan; Tim P. Duval; Richard Lowrance

    2010-01-01

    We review the research literature and summarize the major processes by which riparian vegetation influences chemical water quality in streams, as well as how these processes vary among vegetation types, and discuss how these processes respond to removal and restoration of riparian vegetation and thereby determine the timing and level of response in stream water quality...

  10. Accounting data in business management in relation to quality management.

    OpenAIRE

    ŠKRDLETOVÁ, Kateřina

    2013-01-01

    The aim of this bachelor thesis is to describe the influence that the quality accounting data have on the quality of management and the evaluation of psychological and ethical aspects. The theoretical part describes financial statements, ethics, the fraud triangle and Coso model of internal controls. The practical part contains the analysis of the internal control of the company. This model consists of five parts: control environment, risk assessment, control activities, information and commu...

  11. Cover Crops for Managing Stream Water Quantity and Improving Stream Water Quality of Non-Tile Drained Paired Watersheds

    OpenAIRE

    Gurbir Singh; Jon E. Schoonover; Karl W. J. Williard

    2018-01-01

    In the Midwestern United States, cover crops are being promoted as a best management practice for managing nutrient and sediment losses from agricultural fields through surface and subsurface water movement. To date, the water quality benefits of cover crops have been inferred primarily from plot scale studies. This project is one of the first to analyze the impacts of cover crops on stream water quality at the watershed scale. The objective of this research was to evaluate nitrogen, phosphor...

  12. On subjective quality assessment of adaptive video streaming via crowdsourcing and laboratory based experiments

    DEFF Research Database (Denmark)

    Søgaard, Jacob; Shahid, Muhammad; Pokhrel, Jeevan

    2017-01-01

    Video streaming services are offered over the Internet and since the service providers do not have full control over the network conditions all the way to the end user, streaming technologies have been developed to maintain the quality of service in these varying network conditions i.e. so called...... adaptive video streaming. In order to cater for users' Quality of Experience (QoE) requirements, HTTP based adaptive streaming solutions of video services have become popular. However, the keys to ensure the users a good QoE with this technology is still not completely understood. User QoE feedback...

  13. Accounting quality and the adoption of IASB standards: portuguese evidence

    Directory of Open Access Journals (Sweden)

    Ana Isabel Morais

    2008-12-01

    Full Text Available Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting is closely related to tax reporting and banks play a key role in providing finance and inside access to information. We investigate whether adopting IASB standards is associated with higher earnings quality and higher value relevance. We compare the earnings quality and value relevance of accounting data of 34 Portuguese listed firms before (1995-2004 and after (2004-2005 the adoption of IASB standards. We find that firms, during the period when they adopt IASB standards, report less smooth earnings than those firms in periods when they adopted national accounting standards, which seems to suggest an improvement in earnings quality. However, we also find that the value relevance of accounting information decreases with the adoption of IASB standards.

  14. Ensuring quality control of forensic accounting for efficient and ...

    African Journals Online (AJOL)

    This study focuses on ensuring quality control of forensic accounting for efficient and effective corporate management. Over the years, fraud has taken the center stage in every discussion whether in business or social. “3m” have been identified to be the tool used to effect this crime namely; misappropriation, misapplication ...

  15. Habitat hydraulic models - a tool for Danish stream quality assessment?

    DEFF Research Database (Denmark)

    Olsen, Martin

    and hydromorphological and chemical characteristics has to be enlightened (EUROPA, 2005). This study links catchment hydrology, stream discharge and physical habitat in a small Danish stream, the stream Ledreborg, and discusses the utility of habitat hydraulic models in relation to the present criteria and methods used......).  Hydromorphological conditions in the stream are measured through field study, using a habitat mapping approach and modelled using a habitat hydraulic model (RHYHABSIM). Using RHYHABSIM and both "site-specific" and general HSI's, Weighted Usable Area (WUA) for the trout population at different discharges is assessed...... and differences between simulated WUA using "site-specific" and general habitat preferences are discussed. In RHYHABSIM it is possible to use two different approaches to investigate the hydromorphological conditions in a river, the habitat mapping approach used in this project and the representative reach...

  16. Impacts by point and diffuse micropollutant sources on the stream water quality at catchment scale

    DEFF Research Database (Denmark)

    Petersen, Mette Fjendbo; Eriksson, Eva; Binning, Philip John

    2012-01-01

    the stream and analyzed for general water quality parameters, inorganic constituents, pesticides, sulfonamides, chlorinated solvents, BTEXs, and paracetamol and ibuprofen. The latter two groups were not detected. The general water quality showed typical conditions for a stream in western Jutland. Minor...... at the pharmaceutical factory site, the drainage ditch and the waste deposits is similar in composition containing among others sulfonamides and chlorinated solvents (including vinyl chloride). Vinyl chloride concentrations surpassed Danish stream water quality criteria with a factor 10. The largest chemical impact...

  17. Design and methods of the Southeast Stream Quality Assessment (SESQA), 2014

    Science.gov (United States)

    Journey, Celeste A.; Van Metre, Peter C.; Bell, Amanda H.; Button, Daniel T.; Garrett, Jessica D.; Nakagaki, Naomi; Qi, Sharon L.; Bradley, Paul M.

    2015-07-15

    During 2014, the U.S. Geological Survey (USGS) National Water-Quality Assessment Program (NAWQA) assessed stream quality across the Piedmont and southern Appalachian Mountain regions of the southeastern United States. This Southeast Stream Quality Assessment (SESQA) simultaneously characterized watershed and stream-reach water-quality stressors along with instream biological conditions, in order to better understand regional stressor-effects relations. The goal of SESQA is to provide communities and policymakers with information about those human and environmental factors that have the greatest impact on stream quality across the region. The SESQA design focused on hydrologic alteration and urbanization because of their importance as ecological stressors of particular concern to Southeast region resource managers.

  18. Operational forest stream crossings effects on water quality in the Virginia Piedmont

    Science.gov (United States)

    Wallace M. Aust; Matthew B. Carroll; M. Chad Bolding; Andy Dolloff

    2011-01-01

    Water quality indices were examined for paired upstream and downstream samples for 23 operational stream crossings and approaches during four periods. Stream crossings were (1) portable bridges (BRIDGE), (2) culverts backfilled with poles (POLE), (3) culverts with earth backfill (CULVERT), and (4) reinforced fords (FORD). The four operational periods were (1) prior to...

  19. Use of index analysis to evaluate the water quality of a stream ...

    African Journals Online (AJOL)

    In this paper, the water quality of a stream that receives industrial effluents is evaluated through the analysis of two indices. Data (dissolved oxygen, biochemical oxygen demand, pH, turbidity, colour, temperature and thermotolerant coliforms) were collected from five stations in the Mussuré Stream, located in João Pessoa ...

  20. A new MONERIS in-Stream Retention Module to Account Nutrient Budget of a Temporary River in Cyprus

    OpenAIRE

    TZORAKI Ourania; COOPER David; DÖRFLINGER Gerald; PANAGOS Panagiotis

    2014-01-01

    The nature of the nutrient budget for temporary rivers differs from that for permanent rivers because of the restricted nature of flow, the lack of adequate dilution, and weather conditions which are conducive to the development of algal blooms. We analyse the nutrient budget of three tributaries of a temporary river in Cyprus, the Kouris, with the aid of the MONERIS model. MONERIS in-stream retention module was modified to account for a 1-dimensional advection - dispersion pollutants transpo...

  1. Effect of land cover, stream discharge, and precipitation on water quality in Puerto Rico

    Science.gov (United States)

    Hall, J. S.; Uriarte, M.

    2017-12-01

    In 2015, Puerto Rico experienced one of the worst droughts in its history, causing widespread water rationing and sparking concerns for future resources. The drought represents precipitation extremes that provide valuable insight into the effects of land cover (LC), on modulating discharge and water quality indices at varying spatial scales. We used data collected from 38 water quality and 55 precipitation monitoring stations in Puerto Rico from 2005 to 2016, paired with a 2010 land cover map to (1) determine whether temporal variability in discharge, precipitation, or antecedent precipitation was a better predictor of water quality, (2) find the spatial scale where LC has the greatest impact on water quality, and (3) quantify impacts of LC on water quality indices, including dissolved oxygen (mg/L), total nitrogen (mg/L), phosphorous (mg/L), turbidity (NTRU), fecal coliforms (colony units/100mL) and instantaneous discharge (ft3/s). The resulting linear mixed effects models account for between 36-68% of the variance in water quality. Preliminary results indicate that phosphorous and nitrogen were best predicted from instantaneous stream discharge, the log of discharge was the better predictor for turbidity and fecal coliforms, and summed 2 and 14-day antecedent precipitation indices were better predictors for dissolved oxygen and discharge, respectively. Increased urban and pasture area reliably decreased water quality in relation to forest cover, while agriculture and wetlands had little or mixed effects. Turbidity and nitrogen responded to a watershed level LC, while phosphorous, fecal coliforms, and discharge responded to LC in 60 m riparian buffers at the watershed scale. Our results indicate that LC modulates changing precipitation regimes and the ensuing impacts on water quality at a range of spatial scales.

  2. STREAM

    DEFF Research Database (Denmark)

    Godsk, Mikkel

    This paper presents a flexible model, ‘STREAM’, for transforming higher science education into blended and online learning. The model is inspired by ideas of active and collaborative learning and builds on feedback strategies well-known from Just-in-Time Teaching, Flipped Classroom, and Peer...... Instruction. The aim of the model is to provide both a concrete and comprehensible design toolkit for adopting and implementing educational technologies in higher science teaching practice and at the same time comply with diverse ambitions. As opposed to the above-mentioned feedback strategies, the STREAM...... model supports a relatively diverse use of educational technologies and may also be used to transform teaching into completely online learning. So far both teachers and educational developers have positively received the model and the initial design experiences show promise....

  3. Accountability and Transparency: Essential Underpinnings of Quality Safeguards

    International Nuclear Information System (INIS)

    Everton, C.; Floyd, R.

    2015-01-01

    The fundamental purpose of IAEA safeguards is to maintain confidence in the international community of the compliance of States with their respective non-proliferation commitments. The safeguards system for ensuring this compliance produces the most important output, the IAEA's compliance findings. Confidence in the findings of any compliance verification system requires some basic elements such as independence, accountability, transparency, and quality management systems. Quality management systems are an internal set of documents and procedures that, while clearly important, need to incorporate an external communication component in order to engender confidence as to how compliance is being managed and ensured. This paper will explore the importance of these fundamentals to confidence in IAEA safeguards compliance conclusions, with a focus on the external communication elements of accountability and transparency. Accountability and transparency will be considered with different communication channels through which safeguards implementation matters are explained and reported and at different levels, facility, State, regional, and the IAEA. This will include communications by: the IAEA and State authorities to the general public; State authorities to peers in other national safeguards authorities (regional and beyond); and, the IAEA and State authorities to the international community as represented through the Board of Governors and General Conference. Examples will be presented of good practices in these areas to encourage greater accountability and transparency in the work of safeguards. (author)

  4. Are hospital quality improvement and public accountability compatible?

    Science.gov (United States)

    Panzer, R J

    1994-07-01

    The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

  5. Ecological quality of production: accounting approach on sustainable development

    Directory of Open Access Journals (Sweden)

    N.P. Syroid

    2016-12-01

    Full Text Available The specific weight of resource and power consuming technologies that is typical for Ukrainian economy, the absence of effective legal, administrative and economic mechanisms of management of nature and the low level of ecological society consciousness have led to the significant deterioration of environment state in Ukraine, excessive pollution of waters, air, and soil, accumulation of a large number of waste products. Besides, the produce as a result of such enterprises’ production affects consumers’ health badly. This causes the need to develop theory and methodology of production ecological quality accounting. The problem of quality is the most important factor of increasing of life level, economic, social and ecological security in market economy. This, the current research aims to formulate the essence of concept “ecological quality of production” The research determines that ecological quality is characterized by the following main 6 aspects: social, technical, legal, economic, aesthetic and ecological. If one of these six aspects does not work, we cannot speak about ecological quality of a certain commodity. Many various factors influence upon the level of ecological quality of products and services. According to their contents and directions, they can be united into the following main 6 groups: technical, organizational, economic and social, ecological and aesthetic and legal. The article determines the directions of production ecological quality increasing.

  6. Stream-Groundwater Interaction Buffers Seasonal Changes in Urban Stream Water Quality

    Science.gov (United States)

    Ledford, S. H.; Lautz, L. K.

    2013-12-01

    Urban streams in the northeastern United States have large road salt inputs during winter, increased nonpoint sources of inorganic nitrogen, and decreased short-term and permanent storage of nutrients. Meadowbrook Creek, a first order stream in Syracuse, New York, flows along a negative urbanization gradient, from a channelized and armored stream running through the middle of a roadway to a pool-riffle stream meandering through a broad, vegetated floodplain with a riparian aquifer. In this study we investigated how reconnection to groundwater and introduction of riparian vegetation impacted surface water chemistry by making bi-weekly longitudinal surveys of stream water chemistry in the creek from May 2012 until June 2013. Chloride concentrations in the upstream, urban reach of Meadowbrook Creek were strongly influenced by discharge of road salt to the creek during snow melt events in winter and by the chemistry of water draining an upstream retention basin in summer. Chloride concentrations ranged from 161.2 mg/L in August to 2172 mg/L in February. Chloride concentrations in the downstream, 'connected' reach had less temporal variation, ranging from 252.0 mg/L in August to 1049 mg/L in January, and were buffered by groundwater discharge, as the groundwater chloride concentrations during the sampling period ranged from 84.0 to 655.4 mg/L. Groundwater discharge resulted in higher chloride concentrations in summer and lower concentrations in winter in the connected reach relative to the urban reach, minimizing annual variation. In summer, there was little-to-no nitrate in the urban reach due to a combination of limited sources and high primary productivity. In contrast, during the summer, nitrate concentrations reached over 1 mg N/L in the connected reach due to the presence of riparian vegetation and lower nitrate uptake due to cooler temperatures and shading. During the winter, when temperatures fell below freezing, nitrate concentrations in the urban reach

  7. Macro Invertebrates As Bio Indicators Of Water Quality In Nzovwe Stream In Mbeya Tanzania

    Directory of Open Access Journals (Sweden)

    Fredrick Ojija

    2015-08-01

    Full Text Available This study was carried out to assess the water quality of Nzovwe stream using macroinvertebrates as bioindicators. Biological monitoring working party BMWP scoring system was the index used to assess the ecosystem health of Nzovwe stream. A total of 584 aquatic macroinvertebrates were identified from Nzovwe stream. They belonged to 22 families. The most abundant taxa were Odonata 35.959 Hemiptera 25.514 Coleoptera 18.493 and Diptera 12.842. Whereas the least abundant taxa were Ephemeroptera and Gastropoda each constituting 1.028 of all macroinvertebrates. The most abundant macroinvertebrates were Dragonflies 27.226 Water striders 13.185 and Creeping water bugs 10.274 whereas the least abundant were Giant water bugs 0.514 and Backswimmers 0.514. The BMWP score of Nzovwe stream was 115. Based on this score the water of Nzovwe stream is neither very clean nor significantly altered aquatic environment. Hence the Nzovwe stream is moderately polluted due to non-point source pollution from several sources. Moreover it was found that agricultural activities washing and bathing could alter physico-chemical parameters of the stream and hence changing the abundance of macroinvertebrates as well as the quality of water. This study therefore recommends that the source of pollutants should be controlled and the stream regularly monitored by the relevant authorities. Additionally biological indicators and their indices are suggested to be used in assessing the condition of a stream ecosystem.

  8. Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

    Directory of Open Access Journals (Sweden)

    Muhammad Yusuf Alkali

    2018-04-01

    Full Text Available The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption. Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995 [Ohlson, J. (1995. Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2, 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

  9. Effects of natural-channel-design restoration on habitat quality in Catskill Mountain streams, New York

    Science.gov (United States)

    Ernst, Anne G.; Baldigo, Barry P.; Mulvihill, Christiane; Vian, Mark

    2010-01-01

    Stream restoration has received much attention in recent years, yet there has been little effort to evaluate its impacts on physical habitat, stability, and biota. A popular but controversial stream restoration approach is natural channel design (NCD), which cannot be adequately evaluated without a long-term, independent assessment of its effects on stream habitat. Six reaches of five Catskill Mountain streams in southeastern New York were restored during 2000–2003 following NCD techniques to decrease bed and bank degradation, decrease sediment loads, and improve water quality. Habitat surveys were conducted during summer low flows from 2001 to 2007. The effects of the NCD projects on stream condition were assessed via a before–after–control–impact study design to quantify the net changes in stream and bank habitat variables relative to those in unaltered control reaches. Analysis of variance tests of three different measures of bank stability show that on average stream stability increased at treatment sites for 2–5 years after restoration. Mean channel depth, thalweg depth, and the pool–riffle ratio generally increased, whereas mean channel width, percent streambank coverage by trees, and shade decreased. Habitat suitability indices for local salmonid species increased at four of six reaches after restoration. The changes in channel dimensions rendered them generally more characteristic of stabler stream forms in the given valley settings. Although these studies were done relatively soon after project completion, our findings demonstrate that habitat conditions can be improved in degraded Catskill Mountain streams through NCD restoration.

  10. Design and methods of the Pacific Northwest Stream Quality Assessment (PNSQA), 2015

    Science.gov (United States)

    Sheibley, Rich W.; Morace, Jennifer L.; Journey, Celeste A.; Van Metre, Peter C.; Bell, Amanda H.; Nakagaki, Naomi; Button, Daniel T.; Qi, Sharon L.

    2017-08-25

    In 2015, the U.S. Geological Survey (USGS) National Water-Quality Assessment (NAWQA) project conducted the Pacific Northwest Stream Quality Assessment (PNSQA) to investigate stream quality across the western part of the Pacific Northwest. The goal of the PNSQA was to assess the health of streams in the region by characterizing multiple water-quality factors that are stressors to in-stream aquatic life and by evaluating the relation between these stressors and the condition of biological communities. The effects of urbanization and agriculture on stream quality for the Puget Lowland and Willamette Valley Level III Ecoregions were the focus of this regional study. Findings will help inform the public and policymakers about human and environmental factors that are the most critical in affecting stream quality and, thus, provide insights into possible strategies to protect or improve the health of streams in the region.Land-use data were used in the study to identify and select sites within the region that ranged in levels of urban and agricultural development. A total of 88 sites were selected across the region—69 were on streams that explicitly spanned a range of urban land use in their watersheds, 8 were on streams in agricultural watersheds, and 11 were reference sites with little or no development in their watersheds. Depending on the type of land use, sites were sampled for contaminants, nutrients, and sediment for either a 4- or 10-week period during April, May, and June 2015. This water-quality “index period” was immediately followed with an ecological survey of all sites that included stream habitat, benthic algae, benthic macroinvertebrates, and fish. Additionally, streambed sediment was collected during the ecological survey for analysis of sediment chemistry and toxicity testing.This report provides a detailed description of the specific study components and methods of the PNSQA, including (1) surveys of stream habitat and aquatic biota, (2) discrete

  11. Impacts by point and diffuse micropollutant sources on the stream water quality at catchment scale

    Science.gov (United States)

    Petersen, M. F.; Eriksson, E.; Binning, P. J.; Bjerg, P. L.

    2012-04-01

    The water quality of surface waters is threatened by multiple anthropogenic pollutants and the large variety of pollutants challenges the monitoring and assessment of the water quality. The aim of this study was to characterize and quantify both point and diffuse sources of micropollutants impacting the water quality of a stream at catchment scale. Grindsted stream in western Jutland, Denmark was used as a study site. The stream passes both urban and agricultural areas and is impacted by severe groundwater contamination in Grindsted city. Along a 12 km reach of Grindsted stream, the potential pollution sources were identified including a pharmaceutical factory site with a contaminated old drainage ditch, two waste deposits, a wastewater treatment plant, overflow structures, fish farms, industrial discharges and diffuse agricultural and urban sources. Six water samples were collected along the stream and analyzed for general water quality parameters, inorganic constituents, pesticides, sulfonamides, chlorinated solvents, BTEXs, and paracetamol and ibuprofen. The latter two groups were not detected. The general water quality showed typical conditions for a stream in western Jutland. Minor impacts by releases of organic matter and nutrients were found after the fish farms and the waste water treatment plant. Nickel was found at concentrations 5.8 - 8.8 μg/l. Nine pesticides and metabolites of both agricultural and urban use were detected along the stream; among these were the two most frequently detected and some rarely detected pesticides in Danish water courses. The concentrations were generally consistent with other findings in Danish streams and in the range 0.01 - 0.09 μg/l; except for metribuzin-diketo that showed high concentrations up to 0.74 μg/l. The groundwater contamination at the pharmaceutical factory site, the drainage ditch and the waste deposits is similar in composition containing among others sulfonamides and chlorinated solvents (including vinyl

  12. Application of Integral Pumping Tests to estimate the influence of losing streams on groundwater quality

    Science.gov (United States)

    Leschik, S.; Musolff, A.; Reinstorf, F.; Strauch, G.; Schirmer, M.

    2009-05-01

    Urban streams receive effluents of wastewater treatment plants and untreated wastewater during combined sewer overflow events. In the case of losing streams substances, which originate from wastewater, can reach the groundwater and deteriorate its quality. The estimation of mass flow rates Mex from losing streams to the groundwater is important to support groundwater management strategies, but is a challenging task. Variable inflow of wastewater with time-dependent concentrations of wastewater constituents causes a variable water composition in urban streams. Heterogeneities in the structure of the streambed and the connected aquifer lead, in combination with this variable water composition, to heterogeneous concentration patterns of wastewater constituents in the vicinity of urban streams. Groundwater investigation methods based on conventional point sampling may yield unreliable results under these conditions. Integral Pumping Tests (IPT) can overcome the problem of heterogeneous concentrations in an aquifer by increasing the sampled volume. Long-time pumping (several days) and simultaneous sampling yields reliable average concentrations Cav and mass flow rates Mcp for virtual control planes perpendicular to the natural flow direction. We applied the IPT method in order to estimate Mex of a stream section in Leipzig (Germany). The investigated stream is strongly influenced by combined sewer overflow events. Four pumping wells were installed up- and downstream of the stream section and operated for a period of five days. The study was focused on four inorganic (potassium, chloride, nitrate and sulfate) and two organic (caffeine and technical-nonylphenol) wastewater constituents with different transport properties. The obtained concentration-time series were used in combination with a numerical flow model to estimate Mcp of the respective wells. The difference of the Mcp's between up- and downstream wells yields Mex of wastewater constituents that increase

  13. Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

    Directory of Open Access Journals (Sweden)

    Ivana Mamić Sačer

    2013-12-01

    Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.

  14. Quality of Streams in Johnson County, Kansas, and Relations to Environmental Variables, 2003-07

    Science.gov (United States)

    Rasmussen, Teresa J.; Poulton, Barry C.; Graham, Jennifer L.

    2009-01-01

    The quality of streams and relations to environmental variables in Johnson County, northeastern Kansas, were evaluated using water, streambed sediment, land use, streamflow, habitat, algal periphyton (benthic algae), and benthic macroinvertebrate data. Water, streambed sediment, and macroinvertebrate samples were collected in March 2007 during base flow at 20 stream sites that represent 11 different watersheds in the county. In addition, algal periphyton samples were collected twice (spring and summer 2007) at one-half of the sites. Environmental data including water and streambed-sediment chemistry data (primarily nutrients, fecal-indicator bacteria, and organic wastewater compounds), land use, streamflow, and habitat data were used in statistical analyses to evaluate relations between biological conditions and variables that may affect them. This report includes an evaluation of water and streambed-sediment chemistry, assessment of habitat conditions, comparison of biological community attributes (such as composition, diversity, and abundance) among sampling sites, placement of sampling sites into impairment categories, evaluation of biological data relative to environmental variables, and evaluation of changes in biological communities and effects of urbanization. This evaluation is useful for understanding factors that affect stream quality, for improving water-quality management programs, and for documenting changing conditions over time. The information will become increasingly important for protecting streams in the future as urbanization continues. Results of this study indicate that the biological quality at nearly all biological sampling sites in Johnson County has some level of impairment. Periphyton taxa generally were indicative of somewhat degraded conditions with small to moderate amounts of organic enrichment. Camp Branch in the Blue River watershed was the only site that met State criteria for full support of aquatic life in 2007. Since 2003

  15. A stochastic dynamic programming model for stream water quality ...

    Indian Academy of Sciences (India)

    R. Narasimhan (Krishtel eMaging) 1461 1996 Oct 15 13:05:22

    constraints of the water quality management problem; (ii) a water quality simulation model ... of acceptance and limited implementation of optimisation techniques. .... The response of river system to these sources of pollution can be integrated ...

  16. Cover Crops for Managing Stream Water Quantity and Improving Stream Water Quality of Non-Tile Drained Paired Watersheds

    Directory of Open Access Journals (Sweden)

    Gurbir Singh

    2018-04-01

    Full Text Available In the Midwestern United States, cover crops are being promoted as a best management practice for managing nutrient and sediment losses from agricultural fields through surface and subsurface water movement. To date, the water quality benefits of cover crops have been inferred primarily from plot scale studies. This project is one of the first to analyze the impacts of cover crops on stream water quality at the watershed scale. The objective of this research was to evaluate nitrogen, phosphorus, and sediment loss in stream water from a no-till corn-soybean rotation planted with winter cover crops cereal rye (Secale cereale and hairy vetch (Vicia villosa in non-tile drained paired watersheds in Illinois, USA. The paired watersheds are under mixed land use (agriculture, forest, and pasture. The control watershed had 27 ha of row-crop agriculture, and the treatment watershed had 42 ha of row crop agriculture with cover crop treatment (CC-treatment. During a 4-year calibration period, 42 storm events were collected and Event Mean Concentrations (EMCs for each storm event were calculated for total suspended solids (TSS, nitrate-N (NO3-N, ammonia-N (NH4-N, dissolved reactive phosphorus (DRP, and total discharge. Predictive regression equations developed from the calibration period were used for calculating TSS, NO3-N, NH4-N, and DRP losses of surface runoff for the CC-treatment watershed. The treatment period consisted of total 18 storm events, seven of which were collected during the cereal rye, eight in the hairy vetch cover crop season and three during cash crop season. Cover crops reduced TSS and discharge by 33% and 34%, respectively in the CC-treatment watershed during the treatment period. However, surprisingly, EMCs for NO3-N, NH4-N, and DRP did not decrease. Stream discharge from the paired-watersheds will continue to be monitored to determine if the current water quality results hold or new patterns emerge.

  17. Recurrent and Dynamic Models for Predicting Streaming Video Quality of Experience.

    Science.gov (United States)

    Bampis, Christos G; Li, Zhi; Katsavounidis, Ioannis; Bovik, Alan C

    2018-07-01

    Streaming video services represent a very large fraction of global bandwidth consumption. Due to the exploding demands of mobile video streaming services, coupled with limited bandwidth availability, video streams are often transmitted through unreliable, low-bandwidth networks. This unavoidably leads to two types of major streaming-related impairments: compression artifacts and/or rebuffering events. In streaming video applications, the end-user is a human observer; hence being able to predict the subjective Quality of Experience (QoE) associated with streamed videos could lead to the creation of perceptually optimized resource allocation strategies driving higher quality video streaming services. We propose a variety of recurrent dynamic neural networks that conduct continuous-time subjective QoE prediction. By formulating the problem as one of time-series forecasting, we train a variety of recurrent neural networks and non-linear autoregressive models to predict QoE using several recently developed subjective QoE databases. These models combine multiple, diverse neural network inputs, such as predicted video quality scores, rebuffering measurements, and data related to memory and its effects on human behavioral responses, using them to predict QoE on video streams impaired by both compression artifacts and rebuffering events. Instead of finding a single time-series prediction model, we propose and evaluate ways of aggregating different models into a forecasting ensemble that delivers improved results with reduced forecasting variance. We also deploy appropriate new evaluation metrics for comparing time-series predictions in streaming applications. Our experimental results demonstrate improved prediction performance that approaches human performance. An implementation of this work can be found at https://github.com/christosbampis/NARX_QoE_release.

  18. Estimations and remedies for quality of experience in multimedia streaming

    NARCIS (Netherlands)

    Menkovski, V.; Exarchakos, G.; Liotta, A.; Cuadra Sánchez, A.

    2010-01-01

    Managing multimedia network services in a User-centric manner provides for more delivered quality to the users, whilst maintaining a limited footprint on the network resources. For efficient User-centric management it is imperative to have a precise metric for perceived quality. Quality of

  19. Water quality of streams in Johnson County, Kansas, 2002-07

    Science.gov (United States)

    Rasmussen, T.J.

    2009-01-01

    Water quality of streams in Johnson County, Kansas was evaluated from October 2002 through December 2007 in a cooperative study between the U.S. Geological Survey and the Johnson County Stormwater Management Program. Water quality at 42 stream sites, representing urban and rural basins, was characterized by evaluating benthic macroinvertebrates, water (discrete and continuous data), and/or streambed sediment. Point and nonpoint sources and transport were described for water-quality constituents including suspended sediment, dissolved solids and major ions, nutrients (nitrogen and phosphorus), indicator bacteria, pesticides, and organic wastewater and pharmaceutical compounds. The information obtained from this study is being used by city and county officials to develop effective management plans for protecting and improving stream quality. This fact sheet summarizes important results from three comprehensive reports published as part of the study and available on the World Wide Web at http://ks.water.usgs.gov/Kansas/studies/qw/joco/. ?? 2009 ASCE.

  20. Accounting for potassium and magnesium in irrigation water quality assessment

    Directory of Open Access Journals (Sweden)

    J.D. Oster

    2016-04-01

    Full Text Available Irrigation with treated wastewater is expected to increase significantly in California during the coming decade as a way to reduce the impact of drought and mitigate water transfer issues. To ensure that such wastewater reuse does not result in unacceptable impacts on soil permeability, water quality guidelines must effectively address sodicity hazard. However, current guidelines are based on the sodium adsorption ratio (SAR and thus assume that potassium (K and magnesium (Mg, which often are at elevated concentrations in recycled wastewaters, pose no hazard, despite many past studies to the contrary. Recent research has established that the negative effects of high K and Mg concentrations on soil permeability are substantial and that they can be accounted for by a new irrigation water quality parameter, the cation ratio of structural stability (CROSS, a generalization of SAR. We show that CROSS, when suitably optimized, correlates strongly with a standard measure of soil permeability reduction for an agricultural soil leached with winery wastewater, and that it can be incorporated directly into existing irrigation water quality guidelines by replacing SAR.

  1. Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

    Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

  2. Scale-dependence of land use effects on water quality of streams in agricultural catchments

    International Nuclear Information System (INIS)

    Buck, Oliver; Niyogi, Dev K.; Townsend, Colin R.

    2004-01-01

    The influence of land use on water quality in streams is scale-dependent and varies in time and space. In this study, land cover patterns and stocking rates were used as measures of agricultural development in two pasture and one native grassland catchment in New Zealand and were related to water quality in streams of various orders. The amount of pasture per subcatchment correlated well to total nitrogen and nitrate in one catchment and turbidity and total phosphorous in the other catchment. Stocking rates were only correlated to total phosphorous in one pasture catchment but showed stronger correlations to ammonium, total phosphorous and total nitrogen in the other pasture catchment. Winter and spring floods were significant sources of nutrients and faecal coliforms from one of the pasture catchments into a wetland complex. Nutrient and faecal coliform concentrations were better predicted by pastural land cover in fourth-order than in second-order streams. This suggests that upstream land use is more influential in larger streams, while local land use and other factors may be more important in smaller streams. These temporal and spatial scale effects indicate that water-monitoring schemes need to be scale-sensitive. - Land use influences water quality of streams at various spatial scales

  3. Impacts of groundwater metal loads from bedrock fractures on water quality of a mountain stream.

    Science.gov (United States)

    Caruso, Brian S; Dawson, Helen E

    2009-06-01

    Acid mine drainage and metal loads from hardrock mines to surface waters is a significant problem in the western USA and many parts of the world. Mines often occur in mountain environments with fractured bedrock aquifers that serve as pathways for metals transport to streams. This study evaluates impacts from current and potential future groundwater metal (Cd, Cu, and Zn) loads from fractures underlying the Gilt Edge Mine, South Dakota, on concentrations in Strawberry Creek using existing flow and water quality data and simple mixing/dilution mass balance models. Results showed that metal loads from bedrock fractures to the creek currently contribute water quality is achieved upstream in Strawberry Creek, fracture metal loads would be water quality standards exceedances once groundwater with elevated metals concentrations in the aquifer matrix migrates to the fractures and discharges to the stream. Potential future metal loads from an upstream fracture would contribute a small proportion of the total load relative to current loads in the stream. Cd has the highest stream concentrations relative to standards. Even if all stream water was treated to remove 90% of the Cd, the standard would still not be achieved. At a fracture farther downstream, the Cd standard can only be met if the upstream water is treated achieving a 90% reduction in Cd concentrations and the median stream flow is maintained.

  4. Scale-dependence of land use effects on water quality of streams in agricultural catchments

    Energy Technology Data Exchange (ETDEWEB)

    Buck, Oliver; Niyogi, Dev K.; Townsend, Colin R

    2004-07-01

    The influence of land use on water quality in streams is scale-dependent and varies in time and space. In this study, land cover patterns and stocking rates were used as measures of agricultural development in two pasture and one native grassland catchment in New Zealand and were related to water quality in streams of various orders. The amount of pasture per subcatchment correlated well to total nitrogen and nitrate in one catchment and turbidity and total phosphorous in the other catchment. Stocking rates were only correlated to total phosphorous in one pasture catchment but showed stronger correlations to ammonium, total phosphorous and total nitrogen in the other pasture catchment. Winter and spring floods were significant sources of nutrients and faecal coliforms from one of the pasture catchments into a wetland complex. Nutrient and faecal coliform concentrations were better predicted by pastural land cover in fourth-order than in second-order streams. This suggests that upstream land use is more influential in larger streams, while local land use and other factors may be more important in smaller streams. These temporal and spatial scale effects indicate that water-monitoring schemes need to be scale-sensitive. - Land use influences water quality of streams at various spatial scales.

  5. Application of HEC-RAS water quality model to estimate contaminant spreading in small stream

    Energy Technology Data Exchange (ETDEWEB)

    Halaj, Peter; Bárek, Viliam; Halajová, Anna Báreková; Halajová, Denisa [Slovak University of Agriculture in Nitra, Nitra (Slovakia)

    2013-07-01

    The paper presents study of some aspects of HEC-RAS water quality model connected to simulation of contaminant transport in small stream. Authors mainly focused on one of the key tasks in process of pollutant transport modelling in streams - determination of the dispersion characteristics represented by longitudinal dispersion coefficient D. Different theoretical and empirical formulas have been proposed for D value determination and they have revealed that the coefficient is variable parameter that depends on hydraulic and morphometric characteristics of the stream reaches. Authors compare the results of several methods of coefficient D assessment, assuming experimental data obtained by tracer studies and compare them with results optimized by HEC-RAS water quality model. The analyses of tracer study and computation outputs allow us to outline the important aspects of longitudinal dispersion coefficient set up in process of the HEC-RAS model use. Key words: longitudinal dispersion coefficient, HEC-RAS, water quality modeling.

  6. USE OF DIATOMS TO ASSES WATER QUALITY OF ANTHROPOGENICALLY MODIFIED MATYSÓWKA STREAM

    Directory of Open Access Journals (Sweden)

    Teresa Noga

    2013-04-01

    Full Text Available Matysówka stream is small, under 6 km long watercourse, which is a right-bank tributary of Strug River. In 2009–2011studies on the subject of diversity of diatom communities using diatom indices IPS, GDI and TDI for water quality assessment were conducted. On the stream 271 diatom taxa were identified, among which: Achnanthidium minutissimum var. minutissimum, Navicula cryptotenella, N. gregaria, N. lanceolata, N. tripunctata, Nitzschia linearis, N. pusilla, N. recta, Planothidium frequentissimum, Rhoicosphenia abbreviata were the most frequent. Middle and lower section of Matysówka stream was characterized by increased concentrations of phosphates, nitrites, ammonium, total phosphorus and nitrogen, BOD5. On the basis of diatom indices IPS and GDI waters were characterized as III–IV quality classes, while the TDI index revealed the worst water quality classes (IV–V.

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

    Directory of Open Access Journals (Sweden)

    Bakri

    2015-08-01

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

  8. Effect of the addition of wheat bran stream on dough rheology and bread quality

    Directory of Open Access Journals (Sweden)

    Iuliana Banu

    2012-08-01

    Full Text Available The milling by-products have high nutritional value and can be incorporated into white flour. This study was aimed at comparatively examining the rheological behaviour of the doughs made from wheat white flour with different levels (3-30% of bran streams incorporated and from wholewheat. The results indicated significant correlations between the ash content of the wheat bran streams incorporated into flour and Alveograph, Rheofermentograph and Mixolab parameters. The white flour sample with 25% wheat bran streams had the ash content similar to wholewheat, but the dough rheology was improved. The quality of the white flour bread with 25% wheat bran streams was improved compared to the wholemeal bread.

  9. Agriculture and stream water quality: A biological evaluation of erosion control practices

    Science.gov (United States)

    Lenat, David R.

    1984-07-01

    Agricultural runoff affects many streams in North Carolina. However, there is is little information about either its effect on stream biota or any potential mitigation by erosion control practices. In this study, benthic macroinvertebrates were sampled in three different geographic areas of North Carolina, comparing control watersheds with well-managed and poorly managed watersheds. Agricultural streams were characterized by lower taxa richness (especially for intolerant groups) and low stability. These effects were most evident at the poorly managed sites. Sedimentation was the apparent major problem, but some changes at agricultural sites implied water quality problems. The groups most intolerant of agricultural runoff were Ephemeroptera, Plecoptera and Trichoptera. Tolerant species were usually filter-feeders or algal grazers, suggesting a modification of the food web by addition of particulate organic matter and nutrients. This study clearly indicates that agricultural runoff can severely impact stream biota. However, this impact can be greatly mitigated by currently recommended erosion control practices.

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

    OpenAIRE

    Bakri

    2015-01-01

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

  11. A simple metric to predict stream water quality from storm runoff in an urban watershed.

    Science.gov (United States)

    Easton, Zachary M; Sullivan, Patrick J; Walter, M Todd; Fuka, Daniel R; Petrovic, A Martin; Steenhuis, Tammo S

    2010-01-01

    The contribution of runoff from various land uses to stream channels in a watershed is often speculated and used to underpin many model predictions. However, these contributions, often based on little or no measurements in the watershed, fail to appropriately consider the influence of the hydrologic location of a particular landscape unit in relation to the stream network. A simple model was developed to predict storm runoff and the phosphorus (P) status of a perennial stream in an urban watershed in New York State using the covariance structure of runoff from different landscape units in the watershed to predict runoff in time. One hundred and twenty-seven storm events were divided into parameterization (n = 85) and forecasting (n = 42) data sets. Runoff, dissolved P (DP), and total P (TP) were measured at nine sites distributed among three land uses (high maintenance, unmaintained, wooded), three positions in the watershed (near the outlet, midwatershed, upper watershed), and in the stream at the watershed outlet. The autocorrelation among runoff and P concentrations from the watershed landscape units (n = 9) and the covariance between measurements from the landscape units and measurements from the stream were calculated and used to predict the stream response. Models, validated using leave-one-out cross-validation and a forecasting method, were able to correctly capture temporal trends in streamflow and stream P chemistry (Nash-Sutcliffe efficiencies, 0.49-0.88). The analysis suggests that the covariance structure was consistent for all models, indicating that the physical processes governing runoff and P loss from these landscape units were stationary in time and that landscapes located in hydraulically active areas have a direct hydraulic link to the stream. This methodology provides insight into the impact of various urban landscape units on stream water quantity and quality.

  12. Deep learning for quality assessment in live video streaming

    NARCIS (Netherlands)

    Torres Vega, M.; Mocanu, D.C.; Famaey, J.; Stavrou, S.; Liotta, A.

    Video content providers put stringent requirements on the quality assessment methods realized on their services. They need to be accurate, real-time, adaptable to new content, and scalable as the video set grows. In this letter, we introduce a novel automated and computationally efficient video

  13. Methods and Sources of Data Used to Develop Selected Water-Quality Indicators for Streams and Ground Water for EPA's 2007 Report on the Environment: Science Report

    Science.gov (United States)

    Baker, Nancy T.; Wilson, John T.; Moran, Michael J.

    2008-01-01

    The U.S. Geological Survey (USGS) was one of numerous governmental agencies, private organizations, and the academic community that provided data and interpretations for the U.S. Environmental Protection Agency?s (USEPA) 2007 Report on the Environment: Science Report. This report documents the sources of data and methods used to develop selected water?quality indicators for the 2007 edition of the report compiled by USEPA. Stream and ground?water?quality data collected nationally in a consistent manner as part of the USGS?s National Water?Quality Assessment Program (NAWQA) were provided for several water?quality indicators, including Nitrogen and Phosphorus in Streams in Agricultural Watersheds; Pesticides in Streams in Agricultural Watersheds; and Nitrate and Pesticides in Shallow Ground Water in Agricultural Watersheds. In addition, the USGS provided nitrate (nitrate plus nitrite) and phosphorus riverine load estimates calculated from water?quality and streamflow data collected as part of its National Stream Water Quality Accounting Network (NASQAN) and its Federal?State Cooperative Program for the Nitrogen and Phosphorus Discharge from Large Rivers indicator.

  14. Comparative Assessment of the Physico-Chemical and Bacteriological Qualities of Selected Streams in Louisiana

    Directory of Open Access Journals (Sweden)

    Paul B. Tchounwou

    2005-04-01

    Full Text Available The objective of this research was to compare the chemical/physical parameters and bacterial qualities of selected surface water streams in Louisiana, including a natural stream (control and an animal waste related stream. Samples were collected and analyzed for fecal coliforms. Fecal coliforms isolated from these samples were identified to the species level. Chemical analysis was performed following standard test protocols (LaMotte 2002. An analysis of biological oxygen demand (BOD, chemical oxygen demand (COD, total organic carbon (TOC, total dissolved solids (TDS, conductivity, pH, temperature, ammonia nitrogen, nitrate nitrogen, iron, copper, phosphate, potassium, sulfate, turbidity, zinc and bacterial levels was performed following standard test protocols as presented in Standard Methods for the Examination of Water and Wastewater [9]. Results of the comparisons of the various surface water streams showed that phosphate levels, according to Mitchell and Stapp, were considered good for Lake Claiborne (control and Bayou Dorcheat. The levels were found to be .001 mg/L and .007 mg/L respectively. Other streams associated with animal waste, had higher phosphate levels of 2.07 mg/L and 2.78 mg/L, respectively. Conductivity and total dissolved solids (TDS levels were the lowest in Lake Claiborne and highest in the Hill Farm Research Station stream. It can be concluded from the data that some bacterial levels and various nutrient levels can be affected in water resources due to non-point source pollution. Many of these levels will remain unaffected.

  15. Comparative assessment of the physico-chemical and bacteriological qualities of selected streams in Louisiana.

    Science.gov (United States)

    Hill, Dagne D; Owens, William E; Tchounwou, Paul B

    2005-04-01

    The objective of this research was to compare the chemical/physical parameters and bacterial qualities of selected surface water streams in Louisiana, including a natural stream (control) and an animal waste related stream. Samples were collected and analyzed for fecal coliforms. Fecal coliforms isolated from these samples were identified to the species level. Chemical analysis was performed following standard test protocols (LaMotte 2002). An analysis of biological oxygen demand (BOD), chemical oxygen demand (COD), total organic carbon (TOC), total dissolved solids (TDS), conductivity, pH, temperature, ammonia nitrogen, nitrate nitrogen, iron, copper, phosphate, potassium, sulfate, turbidity, zinc and bacterial levels was performed following standard test protocols as presented in Standard Methods for the Examination of Water and Wastewater [9]. Results of the comparisons of the various surface water streams showed that phosphate levels, according to Mitchell and Stapp, were considered good for Lake Claiborne (control) and Bayou Dorcheat. The levels were found to be .001 mg/L and .007 mg/L respectively. Other streams associated with animal waste, had higher phosphate levels of 2.07 mg/L and 2.78 mg/L, respectively. Conductivity and total dissolved solids (TDS) levels were the lowest in Lake Claiborne and highest in the Hill Farm Research Station stream. It can be concluded from the data that some bacterial levels and various nutrient levels can be affected in water resources due to non-point source pollution. Many of these levels will remain unaffected.

  16. Surface and ground water quality in a restored urban stream affected by road salts

    Science.gov (United States)

    In 2001 research began in Minebank Run, MD to examine the impact of restoration on water quality. Our research area was to determine if road salts in the surface and ground waters are detrimental to the stream channel restoration. The upstream reach (UP), above the Baltimore I-...

  17. Chloride dynamics in a restored urban stream and the influence of road salts on water quality

    Science.gov (United States)

    Understanding the connection between road salts and water quality is essential to assess the implications for human health and ecosystem services from these widely used de-icers. Preliminary analysis identified a probable connection between road salt application and a stream wat...

  18. Relating road salt to exceedances of the water quality standard for chloride in New Hampshire streams.

    Science.gov (United States)

    Trowbridge, Philip R; Kahl, J Steve; Sassan, Dari A; Heath, Douglas L; Walsh, Edward M

    2010-07-01

    Six watersheds in New Hampshire were studied to determine the effects of road salt on stream water quality. Specific conductance in streams was monitored every 15 min for one year using dataloggers. Chloride concentrations were calculated from specific conductance using empirical relationships. Stream chloride concentrations were directly correlated with development in the watersheds and were inversely related to streamflow. Exceedances of the EPA water quality standard for chloride were detected in the four watersheds with the most development. The number of exceedances during a year was linearly related to the annual average concentration of chloride. Exceedances of the water quality standard were not predicted for streams with annual average concentrations less than 102 mg L(-1). Chloride was imported into three of the watersheds at rates ranging from 45 to 98 Mg Cl km(-2) yr(-1). Ninety-one percent of the chloride imported was road salt for deicing roadways and parking lots. A simple, mass balance equation was shown to predict annual average chloride concentrations from streamflow and chloride import rates to the watershed. This equation, combined with the apparent threshold for exceedances of the water quality standard, can be used for screening-level TMDLs for road salt in impaired watersheds.

  19. Stream habitat or water quality - what influences stronger fish and macrozoobenthos biodiversity?

    Czech Academy of Sciences Publication Activity Database

    Adámek, Z.; Jurajda, Pavel

    2001-01-01

    Roč. 1, č. 3 (2001), s. 305-311 ISSN 1642-3593. [Ecohydrology as a tool for restoration of physically degraded fish habitats. Warsaw, 11.06.2001-13.06.2001] Institutional research plan: CEZ:AV0Z6093917 Keywords : stream ecology * water quality * fish communities Subject RIV: EH - Ecology, Behaviour

  20. Quality control in the recycling stream of PVC from window frames by hyperspectral imaging

    Science.gov (United States)

    Luciani, Valentina; Serranti, Silvia; Bonifazi, Giuseppe; Di Maio, Francesco; Rem, Peter

    2013-05-01

    Polyvinyl chloride (PVC) is one of the most commonly used thermoplastic materials in respect to the worldwide polymer consumption. PVC is mainly used in the building and construction sector, products such as pipes, window frames, cable insulation, floors, coverings, roofing sheets, etc. are realised utilising this material. In recent years, the problem of PVC waste disposal gained increasing importance in the public discussion. The quantity of used PVC items entering the waste stream is gradually increased as progressively greater numbers of PVC products approach to the end of their useful economic lives. The quality of the recycled PVC depends on the characteristics of the recycling process and the quality of the input waste. Not all PVC-containing waste streams have the same economic value. A transparent relation between value and composition is required to decide if the recycling process is cost effective for a particular waste stream. An objective and reliable quality control technique is needed in the recycling industry for the monitoring of both recycled flow streams and final products in the plant. In this work hyperspectral imaging technique in the near infrared (NIR) range (1000-1700 nm) was applied to identify unwanted plastic contaminants and rubber present in PVC coming from windows frame waste in order to assess a quality control procedure during its recycling process. Results showed as PVC, PE and rubber can be identified adopting the NIR-HSI approach.

  1. Evaluation of water quality at the source of streams of the Sinos River Basin, southern Brazil

    Directory of Open Access Journals (Sweden)

    T Benvenuti

    Full Text Available The Sinos River Basin (SRB is located in the northeastern region of the state of Rio Grande do Sul (29º20' to 30º10'S and 50º15' to 51º20'W, southern Brazil, and covers two geomorphologic provinces: the southern plateau and the central depression. It is part of the Guaíba basin, has an area of approximately 800 km2 and contains 32 counties. The basin provides drinking water for 1.6 million inhabitants in one of the most important industrial centres in Brazil. This study describes different water quality indices (WQI used for the sub-basins of three important streams in the SRB: Pampa, Estância Velha/Portão and Schmidt streams. Physical, chemical and microbiological parameters assessed bimonthly using samples collected at each stream source were used to calculate the Horton Index (HI, the Dinius Index (DI and the water quality index adopted by the US National Sanitation Foundation (NSF WQI in the additive and multiplicative forms. These indices describe mean water quality levels at the streams sources. The results obtained for these 3 indexes showed a worrying scenario in which water quality has already been negatively affected at the sites where three important sub-basins in the Sinos River Basin begin to form.

  2. Effect of Strip Mining on Water Quality in Small Streams in Eastern Kentucky, 1967-1975

    Science.gov (United States)

    Kenneth L. Dyer; Willie R. Curtis

    1977-01-01

    Eight years of streamflow data are analyzed to show the effects of strip mining on chemical quality of water in six first-order streams in Breathitt County, Kentucky. All these watersheds were unmined in August, 1967, but five have since been strip mined. The accumulated data from this case history study indicate that strip mining causes large increases in the...

  3. Using internal evaluation measures to validate the quality of diverse stream clustering algorithms

    NARCIS (Netherlands)

    Hassani, M.; Seidl, T.

    2017-01-01

    Measuring the quality of a clustering algorithm has shown to be as important as the algorithm itself. It is a crucial part of choosing the clustering algorithm that performs best for an input data. Streaming input data have many features that make them much more challenging than static ones. They

  4. Water Quality in Tortum Stream and its Tributaries (Erzurum/Turkey

    Directory of Open Access Journals (Sweden)

    Mine KÖKTÜRK

    2015-04-01

    Full Text Available This study was undertaken with the aim of determining the effects of domestic waste and hydroelectric dams on water quality in the Tortum Stream and its tributaries. Water samples were taken monthly from nine sampling points of Tortum Stream and its tributaries between July 2012 and May 2013. Analyzed for temperature (°C, pH, dissolved oxygen (DO, total suspended solids (TSS, alkalinity, Ca, total hardness, sulfate (SO4, ammonia-nitrogen (N-NH3−, nitrite-nitrogen (N-NO2− and nitrate nitrogen (N-NO3− as well as total phosphorus (TP, total orthophosphate (TO, total iron and silica (SiO2 were carried out. Physical and chemical characteristics of Tortum Stream and its tributaries which were examined according to the Water Framework Directive and the Water Pollution Control Regulations. It can be said that the stream has a low water quality standard except for water temperature, dissolved oxygen and sulfate. The results showed that Tortum Stream and tributaries are under threat because of domestic waste, fertilizers and hydroelectric constructions.

  5. Monitoring of water quality of a stream at the Federal University of Pernambuco, Brazil

    Directory of Open Access Journals (Sweden)

    Marlyete Chagas de Araújo

    2013-12-01

    Full Text Available The Cavouco stream is an affluent of Pernambuco’s main river, the Capibaribe, and has its source on the campus of the Federal University of Pernambuco (UFPE. The stretch of the river that runs within the university receives an influx of pollution in the form of chemicals, and household and hospital waste. In light of this situation, and hoping to mitigate it, the aim of this study was to analyze the water quality of this stream and to raise the academic community’s awareness regarding this issue. To this end, stream water samples were collected in two different periods (dry and rainy at five strategic points on campus. The water samples were sent to the Water Treatment Plant and to the Laboratory for Analysis of Mineral, Soil and Water of the UFPE where 16 physicochemical parameters were analyzed (temperature, turbidity, conductivity, total dissolved solids, pH, dissolved oxygen, ammonia, nitrite, nitrate, iron, manganese, cadmium, lead, copper, chromium, zinc according to the methodology of 21st Standard Methods for the Examination of Water and Wastewater. The results show that the water of the Cavouco stream has a high load of pollution, with the points P2 and P5 being the most impacted. Additionally, the results of the Index of Water Quality for the Protection of Aquatic Life indicated that currently the stream has a low capacity for maintenance of aquatic life.

  6. Variation of organic matter quantity and quality in streams at Critical Zone Observatory watersheds

    Science.gov (United States)

    Miller, Matthew P.; Boyer, Elizabeth W.; McKnight, Diane M.; Brown, Michael G.; Gabor, Rachel S.; Hunsaker, Carolyn T.; Iavorivska , Lidiia; Inamdar, Shreeram; Kaplan, Louis A.; Johnson, Dale W.; Lin, Henry; McDowell, William H.; Perdrial, Julia N.

    2016-01-01

    The quantity and chemical composition of dissolved organic matter (DOM) in surface waters influence ecosystem processes and anthropogenic use of freshwater. However, despite the importance of understanding spatial and temporal patterns in DOM, measures of DOM quality are not routinely included as part of large-scale ecosystem monitoring programs and variations in analytical procedures can introduce artifacts. In this study, we used consistent sampling and analytical methods to meet the objective of defining variability in DOM quantity and quality and other measures of water quality in streamflow issuing from small forested watersheds located within five Critical Zone Observatory sites representing contrasting environmental conditions. Results show distinct separations among sites as a function of water quality constituents. Relationships among rates of atmospheric deposition, water quality conditions, and stream DOM quantity and quality are consistent with the notion that areas with relatively high rates of atmospheric nitrogen and sulfur deposition and high concentrations of divalent cations result in selective transport of DOM derived from microbial sources, including in-stream microbial phototrophs. We suggest that the critical zone as a whole strongly influences the origin, composition, and fate of DOM in streams. This study highlights the value of consistent DOM characterization methods included as part of long-term monitoring programs for improving our understanding of interactions among ecosystem processes as controls on DOM biogeochemistry.

  7. Correction of stream quality trends for the effects of laboratory measurement bias

    Science.gov (United States)

    Alexander, Richard B.; Smith, Richard A.; Schwarz, Gregory E.

    1993-01-01

    We present a statistical model relating measurements of water quality to associated errors in laboratory methods. Estimation of the model allows us to correct trends in water quality for long-term and short-term variations in laboratory measurement errors. An illustration of the bias correction method for a large national set of stream water quality and quality assurance data shows that reductions in the bias of estimates of water quality trend slopes are achieved at the expense of increases in the variance of these estimates. Slight improvements occur in the precision of estimates of trend in bias by using correlative information on bias and water quality to estimate random variations in measurement bias. The results of this investigation stress the need for reliable, long-term quality assurance data and efficient statistical methods to assess the effects of measurement errors on the detection of water quality trends.

  8. Data quality objectives for the B-Cell waste stream classification sampling

    International Nuclear Information System (INIS)

    Barnett, J.M.

    1998-01-01

    This document defines the data quality objectives, (DQOS) for sampling the B-Cell racks waste stream. The sampling effort is concentrated on determining a ratio of Cs-137 to Sr-90 and Cs-137 to transuranics (TRU). Figure 1.0 shows the logic path of sampling effort. The flow chart begins with sample and data acquisition and progresses toward (a) statistical confidence and waste classification boundaries, (b) management decisions based on the input parameters and technical methods available, and (c) grout container volume/weight limits and radiation limits. The end result will be accurately classifying the B-Cell rack waste stream

  9. Intelligent Packet Shaper to Avoid Network Congestion for Improved Streaming Video Quality at Clients

    DEFF Research Database (Denmark)

    Kaul, Manohar; Khosla, Rajiv; Mitsukura, Y

    2003-01-01

    of this intelligent traffic-shaping algorithm on the underlying network real time packet traffic and the eradication of unwanted abruption in the streaming video qualiy. This paper concluded from the end results of the simulation that neural networks are a very superior means of modeling real-time traffic......This paper proposes a traffic shaping algorithm based on neural networks, which adapts to a network over which streaming video is being transmitted. The purpose of this intelligent shaper is to eradicate all traffic congestion and improve the end-user's video quality. It possesses the capability...

  10. Use of neural networks for monitoring surface water quality changes in a neotropical urban stream.

    Science.gov (United States)

    da Costa, Andréa Oliveira Souza; Silva, Priscila Ferreira; Sabará, Millôr Godoy; da Costa, Esly Ferreira

    2009-08-01

    This paper reports the using of neural networks for water quality analysis in a tropical urban stream before (2002) and after sewerage building and the completion of point-source control-based sanitation program (2003). Mathematical modeling divided water quality data in two categories: (a) input of some in situ water quality variables (temperature, pH, O2 concentration, O2 saturation and electrical conductivity) and (b) water chemical composition (N-NO2(-); N-NO3(-); N-NH4(+) Total-N; P-PO4(3-); K+; Ca2+; Mg+2; Cu2+; Zn2+ and Fe+3) as the output from tested models. Stream water data come from fortnightly sampling in five points along the Ipanema stream (Southeast Brazil, Minas Gerais state) plus two points downstream and upstream Ipanema discharge into Doce River. Once the best models are consistent with variables behavior we suggest that neural networking shows potential as a methodology to enhance guidelines for urban streams restoration, conservation and management.

  11. Using Value Stream Mapping to improve quality of care in low-resource facility settings.

    Science.gov (United States)

    Ramaswamy, Rohit; Rothschild, Claire; Alabi, Funmi; Wachira, Eric; Muigai, Faith; Pearson, Nick

    2017-11-01

    Jacaranda Health (JH) is a Kenya-based organization that attempts to provide affordable, high-quality maternal and newborn healthcare through a chain of private health facilities in Nairobi. JH needed to adopted quality improvement as an organization-wide strategy to optimize effectiveness and efficiency. Value Stream Mapping, a Lean Management tool, was used to engage staff in prioritizing opportunities to improve clinical outcomes and patient-centered quality of care. Implementation was accomplished through a five-step process: (i) leadership engagement and commitment; (ii) staff training; (iii) team formation; (iv) process walkthrough; and (v) construction and validation. The Value Stream Map allowed the organization to come together and develop an end-to-end view of the process of care at JH and to select improvement opportunities for the entire system. The Value Stream Map is a simple visual tool that allows organizations to engage staff at all levels to gain commitment around quality improvement efforts. © The Author 2017. Published by Oxford University Press in association with the International Society for Quality in Health Care. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

  12. IMPACT OF MUNICIPAL LANDFILL SITE ON WATER QUALITY IN THE WŁOSANKA STREAM

    Directory of Open Access Journals (Sweden)

    Włodzimierz Kanownik

    2016-09-01

    Full Text Available Hydrochemical research conducted in the years 2007–2010 comprised monitoring of the Włosanka stream waters and leachate waters from the municipal landfill in Kulerzów in the Malopolskie province. 16 leachate samples were collected from the container taking into consideration the vertical stratification of the quality and samples of water from the Włosanka stream in measurement points situated before and after the landfill. Concentrations of metals: calcium, magnesium, sodium, potassium, iron, manganese and heavy metals: chromium, zinc, copper, cadmium, nickel and lead were determined in the leachates and the stream water. Analysis of the studied metals in the leachates revealed that only potassium concentration exceeded the highest admissible value which is the condition of introducing sewage to water bodies or to soil. Water along the investigated reach of the Włosanka stream, both above and below the municipal landfill was of quality class 1. The landfill had no significant effect on the studied metal concentrations in the stream water – no statistically significant differences were registered between the concentrations of the studied metals (including heavy metals either in the point above or below the landfill. However, statistical tests comparing values of metal concentrations in the landfill leachates with the stream water revealed that the concentrations of 7 out of 12 tested metals were significantly higher in the leachates. Therefore, the landfill site monitoring should be continued, leachate waters should be collected in the container and supplied to the sewage treatment plant to prevent any threat to human life and health, or to the environment.

  13. The Importance of Quality in the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Avram Greti Daniela

    2016-05-01

    Full Text Available Quality is a term that generally expresses the synthesis of all essential qualities of things and products/services. Quality and organization of activities necessary to achieve a level of quality has evolved permanently over several centuries. Quality is used in all economic and social aspects of life, but it has a subjective character and has special significance for each specific field, sector, function or product/service. Quality is a generic term applied to the various traits or characteristics, either individual or generic, and has been defined by experts or consultants in quality in many ways, different meanings being assigned to this term. The satisfaction of suppliers/producers for the work “well done” has always been perceived as a sense of pride and raised at different levels, depending on the historical period.

  14. Design and methods of the Midwest Stream Quality Assessment (MSQA), 2013

    Science.gov (United States)

    Garrett, Jessica D.; Frey, Jeffrey W.; Van Metre, Peter C.; Journey, Celeste A.; Nakagaki, Naomi; Button, Daniel T.; Nowell, Lisa H.

    2017-10-18

    During 2013, the U.S. Geological Survey (USGS) National Water-Quality Assessment Project (NAWQA), in collaboration with the USGS Columbia Environmental Research Center, the U.S. Environmental Protection Agency (EPA) National Rivers and Streams Assessment (NRSA), and the EPA Office of Pesticide Programs assessed stream quality across the Midwestern United States. This Midwest Stream Quality Assessment (MSQA) simultaneously characterized watershed and stream-reach water-quality stressors along with instream biological conditions, to better understand regional stressor-effects relations. The MSQA design focused on effects from the widespread agriculture in the region and urban development because of their importance as ecological stressors of particular concern to Midwest region resource managers.A combined random stratified selection and a targeted selection based on land-use data were used to identify and select sites representing gradients in agricultural intensity across the region. During a 14-week period from May through August 2013, 100 sites were selected and sampled 12 times for contaminants, nutrients, and sediment. This 14-week water-quality “index” period culminated with an ecological survey of habitat, periphyton, benthic macroinvertebrates, and fish at all sites. Sediment was collected during the ecological survey for analysis of sediment chemistry and toxicity testing. Of the 100 sites, 50 were selected for the MSQA random stratified group from 154 NRSA sites planned for the region, and the other 50 MSQA sites were selected as targeted sites to more evenly cover agricultural and urban stressor gradients in the study area. Of the 50 targeted sites, 12 were in urbanized watersheds and 21 represented “good” biological conditions or “least disturbed” conditions. The remaining 17 targeted sites were selected to improve coverage of the agricultural intensity gradient or because of historical data collection to provide temporal context for the

  15. The quality of our Nation's waters-Nutrients in the Nation's streams and groundwater, 1992-2004

    Science.gov (United States)

    Dubrovsky, N.M.; Burow, K.R.; Clark, G.M.; Gronberg, J.M.; Hamilton, P.A.; Hitt, K.J.; Mueller, D.K.; Munn, M.D.; Nolan, B.T.; Puckett, L.J.; Rupert, M.G.; Short, T.M.; Spahr, N.E.; Sprague, L.A.; Wilber, W.G.

    2010-01-01

    National Findings and Their Implications Although the use of artificial fertilizer has supported increasing food production to meet the needs of a growing population, increases in nutrient loadings from agricultural and, to a lesser extent, urban sources have resulted in nutrient concentrations in many streams and parts of aquifers that exceed standards for protection of human health and (or) aquatic life, often by large margins. Do NAWQA findings substantiate national concerns for aquatic and human health? National Water-Quality Assessment (NAWQA) findings indicate that nutrient concentrations in streams and groundwater in basins with significant agricultural or urban development are substantially greater than naturally occurring or ?background? levels. For example, median concentrations of total nitrogen and phosphorus in agricultural streams are about 6 times greater than background levels. Findings also indicate that concentrations in streams routinely were 2 to 10 times greater than regional nutrient criteria recommended by the U.S. Environmental Protection Agency (USEPA) to protect aquatic life. Such large differences in magnitude suggest that significant reductions in sources of nutrients, as well as greater use of land management strategies to reduce the transport of nutrients to streams, are needed to meet recommended criteria for streams draining areas with significant agricultural and urban development. Nitrate concentrations above the Federal drinking-water standard-or Maximum Contaminant Level (MCL)-of 10 milligrams per liter (mg/L, as nit-ogen) are relatively uncommon in samples from streams used for drinking water or from relatively deep aquifers; the MCL is exceeded, however, in more than 20 percent of shallow (less than 100 feet below the water table) domestic wells in agricultural areas. This finding raises concerns for human health in rural agricultural areas where shallow groundwater is used for domestic supply and may warn of future

  16. 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…

  17. Revised Methods for Characterizing Stream Habitat in the National Water-Quality Assessment Program

    Science.gov (United States)

    Fitzpatrick, Faith A.; Waite, Ian R.; D'Arconte, Patricia J.; Meador, Michael R.; Maupin, Molly A.; Gurtz, Martin E.

    1998-01-01

    Stream habitat is characterized in the U.S. Geological Survey's National Water-Quality Assessment (NAWQA) Program as part of an integrated physical, chemical, and biological assessment of the Nation's water quality. The goal of stream habitat characterization is to relate habitat to other physical, chemical, and biological factors that describe water-quality conditions. To accomplish this goal, environmental settings are described at sites selected for water-quality assessment. In addition, spatial and temporal patterns in habitat are examined at local, regional, and national scales. This habitat protocol contains updated methods for evaluating habitat in NAWQA Study Units. Revisions are based on lessons learned after 6 years of applying the original NAWQA habitat protocol to NAWQA Study Unit ecological surveys. Similar to the original protocol, these revised methods for evaluating stream habitat are based on a spatially hierarchical framework that incorporates habitat data at basin, segment, reach, and microhabitat scales. This framework provides a basis for national consistency in collection techniques while allowing flexibility in habitat assessment within individual Study Units. Procedures are described for collecting habitat data at basin and segment scales; these procedures include use of geographic information system data bases, topographic maps, and aerial photographs. Data collected at the reach scale include channel, bank, and riparian characteristics.

  18. ensuring quality control of forensic accounting for efficient

    African Journals Online (AJOL)

    PROF EKWUEME

    or social. “3m” have been identified to be the tool used to effect this crime namely; ... misapplication and misrepresentation of financial information. ... check, accounting control, segregation of duties ... 4) Level of internal control system does not.

  19. Accounting quality and the adoption of IASB standards: portuguese evidence

    OpenAIRE

    Morais, Ana Isabel; Curto, José Dias

    2008-01-01

    Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting...

  20. Water quality and ecological condition of urban streams in Independence, Missouri, June 2005 through December 2008

    Science.gov (United States)

    Christensen, D.; Harris, Thomas E.; Niesen, Shelley L.

    2010-01-01

    To identify the sources of selected constituents in urban streams and better understand processes affecting water quality and their effects on the ecological condition of urban streams and the Little Blue River in Independence, Missouri the U.S. Geological Survey in cooperation with the City of Independence Water Pollution Control Department initiated a study in June 2005 to characterize water quality and evaluate the ecological condition of streams within Independence. Base-flow and stormflow samples collected from five sites within Independence, from June 2005 to December 2008, were used to characterize the physical, chemical, and biologic effects of storm runoff on the water quality in Independence streams and the Little Blue River. The streams draining Independence-Rock Creek, Sugar Creek, Mill Creek, Fire Prairie Creek, and the Little Blue River-drain to the north and the Missouri River. Two small predominantly urban streams, Crackerneck Creek [12.9-square kilometer (km2) basin] and Spring Branch Creek (25.4-km2 basin), were monitored that enter into the Little Blue River between upstream and downstream monitoring sites. The Little Blue River above the upstream site is regulated by several reservoirs, but streamflow is largely uncontrolled. The Little Blue River Basin encompasses 585 km2 with about 168 km2 or 29 percent of the basin lying within the city limits of Independence. Water-quality samples also were collected for Rock Creek (24.1-km2 basin) that drains the western part of Independence. Data collection included streamflow, physical properties, dissolved oxygen, chloride, metals, nutrients, common organic micro-constituents, and fecal indicator bacteria. Benthic macroinvertebrate community surveys and habitat assessments were conducted to establish a baseline for evaluating the ecological condition and health of streams within Independence. Additional dry-weather screenings during base flow of all streams draining Independence were conducted to

  1. The need for scientific research aimed at improving of the quality of accounting information

    Directory of Open Access Journals (Sweden)

    T.F. Plahtiy

    2015-09-01

    Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

  2. Accreditation in the Netherlands: Does Accountability Improve Educational Quality?

    Science.gov (United States)

    van Berkel, Henk; Wijnen, Wynand

    2010-01-01

    This article traces the changes in quality assurance within the Dutch higher education system. It starts with a brief history of the development of the Dutch accreditation system, which is the latest step in a process that started with an external quality assurance system. This is followed by an extensive description of the present accreditation…

  3. Evaluation of Jacuba stream water and industrial effluents quality by SR-TXRF

    International Nuclear Information System (INIS)

    Moreira, Silvana; Oliveira, Renato W.M.

    2005-01-01

    The pollution of the environment became everywhere of public interest of the world. The developed countries not just come being affected for the environmental problems; the developing nations also begin to suffer the serious impacts of the pollution, what elapses of the fast economic growth associated to the exploration of natural resources. This work has as objective to use the TXRF technique on the study the water quality of the Jacuba stream in Hortolandia city. (author)

  4. Evaluation of Jacuba stream water and industrial effluents quality by SR-TXRF

    Energy Technology Data Exchange (ETDEWEB)

    Moreira, Silvana; Oliveira, Renato W.M. [Universidade Estadual de Campinas, SP (Brazil). Faculdade de Engenharia Civil, Arquitetura e Urbanismo]. E-mail: silvana@fec.unicamp.br; Vives, Ana Elisa S. de [Universidade Metodista de Piracicaba (UNIMEP), Santa Barbara D' Oeste, SP (Brazil). Faculdade de Engenharia, Arquitetura e Urbanismo]. E-mail: aesvives@unimep.br; Zucchi, Orgheda L.A.D. [Sao Paulo Univ., Ribeirao Preto, SP (Brazil). Faculdade de Ciencias Farmaceuticas]. E-mail: olzucchi@fcfrp.usp.br; Nascimento Filho, Virgilio F. [Centro de Energia Nuclear na Agricultura (CENA), Piracicaba, SP (Brazil)]. E-mail: virgilio@cena.usp.br

    2005-07-01

    The pollution of the environment became everywhere of public interest of the world. The developed countries not just come being affected for the environmental problems; the developing nations also begin to suffer the serious impacts of the pollution, what elapses of the fast economic growth associated to the exploration of natural resources. This work has as objective to use the TXRF technique on the study the water quality of the Jacuba stream in Hortolandia city. (author)

  5. A new time-space accounting scheme to predict stream water residence time and hydrograph source components at the watershed scale

    Science.gov (United States)

    Takahiro Sayama; Jeffrey J. McDonnell

    2009-01-01

    Hydrograph source components and stream water residence time are fundamental behavioral descriptors of watersheds but, as yet, are poorly represented in most rainfall-runoff models. We present a new time-space accounting scheme (T-SAS) to simulate the pre-event and event water fractions, mean residence time, and spatial source of streamflow at the watershed scale. We...

  6. Modeling the time--varying subjective quality of HTTP video streams with rate adaptations.

    Science.gov (United States)

    Chen, Chao; Choi, Lark Kwon; de Veciana, Gustavo; Caramanis, Constantine; Heath, Robert W; Bovik, Alan C

    2014-05-01

    Newly developed hypertext transfer protocol (HTTP)-based video streaming technologies enable flexible rate-adaptation under varying channel conditions. Accurately predicting the users' quality of experience (QoE) for rate-adaptive HTTP video streams is thus critical to achieve efficiency. An important aspect of understanding and modeling QoE is predicting the up-to-the-moment subjective quality of a video as it is played, which is difficult due to hysteresis effects and nonlinearities in human behavioral responses. This paper presents a Hammerstein-Wiener model for predicting the time-varying subjective quality (TVSQ) of rate-adaptive videos. To collect data for model parameterization and validation, a database of longer duration videos with time-varying distortions was built and the TVSQs of the videos were measured in a large-scale subjective study. The proposed method is able to reliably predict the TVSQ of rate adaptive videos. Since the Hammerstein-Wiener model has a very simple structure, the proposed method is suitable for online TVSQ prediction in HTTP-based streaming.

  7. Effects of forest harvest on stream-water quality and nitrogen cycling in the Caspar Creek watershed

    Science.gov (United States)

    Randy A. Dahlgren

    1998-01-01

    The effects of forest harvest on stream-water quality and nitrogen cycling were examined for a redwood/Douglas-fir ecosystem in the North Fork, Caspar Creek experimental watershed in northern California. Stream-water samples were collected from treated (e.g., clearcut) and reference (e.g., noncut) watersheds, and from various locations downstream from the treated...

  8. Stormwater management impacts on urban stream water quality and quantity during and after development in Clarksburg, MD

    Science.gov (United States)

    Loperfido, J. V.; Noe, G. B.; Jarnagin, S.; Mohamoud, Y. M.; Van Ness, K.; Hogan, D. M.

    2012-12-01

    Urbanization and urban land use leads to degradation of local stream habitat and 'urban stream syndrome.' Best Management Practices (BMPs) are often used in an attempt to mitigate the impact of urban land use on stream water quality and quantity. Traditional development has employed stormwater BMPs that were placed in a centralized manner located either in the stream channel or near the riparian zone to treat stormwater runoff from large drainage areas; however, urban streams have largely remained impaired. Recently, distributed placement of BMPs throughout the landscape has been implemented in an attempt to detain, treat, and infiltrate stormwater runoff from smaller drainage areas near its source. Despite increasing implementation of distributed BMPs, little has been reported on the catchment-scale (1-10 km^2) performance of distributed BMPs and how they compare to centralized BMPs. The Clarksburg Special Protection Area (CSPA), located in the Washington, DC exurbs within the larger Chesapeake Bay watershed, is undergoing rapid urbanization and employs distributed BMPs on the landscape that treat small drainage areas with the goal of preserving high-quality stream resources in the area. In addition, the presence of a nearby traditionally developed (centralized BMPs) catchment and an undeveloped forested catchment makes the CSPA an ideal setting to understand how the best available stormwater management technology implemented during and after development affects stream water quality and quantity through a comparative watershed analysis. The Clarksburg Integrated Monitoring Partnership is a consortium of local and federal agencies and universities that conducts research in the CSPA including: monitoring of stream water quality, geomorphology, and biology; analysis of stream hydrological and water quality data; and GIS mapping and analysis of land cover, elevation change and BMP implementation data. Here, the impacts of urbanization on stream water quantity

  9. High resolution stream water quality assessment in the Vancouver, British Columbia region: a citizen science study.

    Science.gov (United States)

    Shupe, Scott M

    2017-12-15

    Changing land cover and climate regimes modify water quantity and quality in natural stream systems. In regions undergoing rapid change, it is difficult to effectively monitor and quantify these impacts at local to regional scales. In Vancouver, British Columbia, one of the most rapidly urbanizing areas in Canada, 750 measurements were taken from a total of 81 unique sampling sites representing 49 streams located in urban, forest, and agricultural-dominant watersheds at a frequency of up to 12 times per year between 2013 and 2016. Dissolved nitrate (NO 3 -N) and phosphate (PO 4 -P) concentrations, turbidity, water temperature, pH and conductivity were measured by citizen scientists in addition to observations of hydrology, vegetation, land use, and visible stream impacts. Land cover was mapped at a 15-m resolution using Landsat 8 OLI imagery and used to determine dominant land cover for each watershed in which a sample was recorded. Regional, seasonal, and catchment-type trends in measurements were determined using statistical analyses. The relationships of nutrients to land cover varied seasonally and on a catchment-type basis. Nitrate showed seasonal highs in winter and lows in summer, though phosphate had less seasonal variation. Overall, nitrate concentrations were positively associated to agriculture and deciduous forest and negatively associated with coniferous forest. In contrast, phosphate concentrations were positively associated with agricultural, deciduous forest, and disturbed land cover and negatively associated with urban land cover. Both urban and agricultural land cover were significantly associated with an increase in water conductivity. Increased forest land cover was associated with better water quality, including lower turbidity, conductivity, and water temperature. This study showed the importance of high resolution sampling in understanding seasonal and spatial dynamics of stream water quality, made possible with the large number of

  10. Water Quality of Combined Sewer Overflows, Stormwater, and Streams, Omaha, Nebraska, 2006-07

    Science.gov (United States)

    Vogel, Jason R.; Frankforter, Jill D.; Rus, David L.; Hobza, Christopher M.; Moser, Matthew T.

    2009-01-01

    The U.S. Geological Survey, in cooperation with the City of Omaha, investigated the water quality of combined sewer overflows, stormwater, and streams in the Omaha, Nebraska, area by collecting and analyzing 1,175 water samples from August 2006 through October 2007. The study area included the drainage area of Papillion Creek at Capeheart Road near Bellevue, Nebraska, which encompasses the tributary drainages of the Big and Little Papillion Creeks and Cole Creek, along with the Missouri River reach that is adjacent to Omaha. Of the 101 constituents analyzed during the study, 100 were detected in at least 1 sample during the study. Spatial and seasonal comparisons were completed for environmental samples. Measured concentrations in stream samples were compared to water-quality criteria for pollutants of concern. Finally, the mass loads of water-quality constituents in the combined sewer overflow discharges, stormwater outfalls, and streams were computed and compared. The results of the study indicate that combined sewer overflow and stormwater discharges are affecting the water quality of the streams in the Omaha area. At the Papillion Creek Basin sites, Escherichia coli densities were greater than 126 units per 100 milliliters in 99 percent of the samples (212 of 213 samples analyzed for Escherichia coli) collected during the recreational-use season from May through September (in 2006 and 2007). Escherichia coli densities in 76 percent of Missouri River samples (39 of 51 samples) were greater than 126 units per 100 milliliters in samples collected from May through September (in 2006 and 2007). None of the constituents with human health criteria for consumption of water, fish, and other aquatic organisms were detected at levels greater than the criteria in any of the samples collected during this study. Total phosphorus concentrations in water samples collected in the Papillion Creek Basin were in excess of the U.S. Environmental Protection Agency's proposed

  11. The role of individual accountability in promoting quality management systems

    NARCIS (Netherlands)

    Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.

    2007-01-01

    Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at

  12. The effect of beaver ponds on water quality in rural coastal plain streams

    Science.gov (United States)

    Bason, Christopher W.; Kroes, Daniel; Brinson, Mark M.

    2017-01-01

    We compared water-quality effects of 13 beaver ponds on adjacent free-flowing control reaches in the Coastal Plain of rural North Carolina. We measured concentrations of nitrate, ammonium, soluble reactive phosphorus (SRP), and suspended sediment (SS) upstream and downstream of paired ponds and control reaches. Nitrate and SS concentrations decreased, ammonium concentrations increased, and SRP concentrations were unaffected downstream of the ponds and relative to the control reaches. The pond effect on nitrate concentration was a reduction of 112 ± 55 μg-N/L (19%) compared to a control-reach—influenced reduction of 28 ± 17 μg-N/L. The pond effect on ammonium concentration was an increase of 9.47 ± 10.9 μg-N/L (59%) compared to the control-reach—influenced reduction of 1.49 ± 1.37 μg-N/L. The pond effect on SS concentration was a decrease of 3.41 ± 1.68 mg/L (40%) compared to a control-reach—influenced increase of 0.56 ± 0.27 mg/L. Ponds on lower-order streams reduced nitrate concentrations by greater amounts compared to those in higher-order streams. Older ponds reduced SS concentrations by greater amounts compared to younger ponds. The findings of this study indicate that beaver ponds provide water-quality benefits to rural Coastal Plain streams by reducing concentrations of nitrate and suspended sediment.

  13. National water summary 1990-91: Hydrologic events and stream water quality

    Science.gov (United States)

    Paulson, Richard W.; Chase, Edith B.; Williams, John S.; Moody, David W.

    1993-01-01

    National Water Summary 1990-91 Hydrologic Events and Stream Water Quality was planned to complement existing Federal-State water-quality reporting to the U.S. Congress that is required by the Clean Water Act of 1972. This act, formally known as the Federal Water Pollution Control Act Amendments of 1972 (Public Law 92-500), and its amendments in 1977,1979,1980,1981,1983, and 1987, is the principal basis for Federal-State cooperation on maintaining and reporting on water quality in the United States. Under section 305(b) of the Clean Water Act, the States must designate uses for waterbodies, biennially assess whether the waterbodies meet designated uses, and report to the U.S. Environmental Protection Agency (EPA), which in turn summarizes the findings of the State assessments in a biennial National Water Quality Inventory report to the Congress.

  14. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

    OpenAIRE

    Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

    2014-01-01

    The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

  15. The Level and Quality of Accountability Talk in the Science Lessons

    Science.gov (United States)

    Motlhabane, Abraham

    2016-01-01

    Teachers are actively encouraged to plan their lessons such that there is maximum classroom talk, namely accountability talk. However, many lessons do not display sufficient accountability talk. This study attempted to better understand the level and quality of accountability talk in six science lessons. The study aimed to provide teachers with…

  16. Indicators of streamflow alteration, habitat fragmentation, impervious cover, and water quality for Massachusetts stream basins

    Science.gov (United States)

    Weiskel, Peter K.; Brandt, Sara L.; DeSimone, Leslie A.; Ostiguy, Lance J.; Archfield, Stacey A.

    2010-01-01

    Massachusetts streams and stream basins have been subjected to a wide variety of human alterations since colonial times. These alterations include water withdrawals, treated wastewater discharges, construction of onsite septic systems and dams, forest clearing, and urbanization—all of which have the potential to affect streamflow regimes, water quality, and habitat integrity for fish and other aquatic biota. Indicators were developed to characterize these types of potential alteration for subbasins and groundwater contributing areas in Massachusetts. The potential alteration of streamflow by the combined effects of withdrawals and discharges was assessed under two water-use scenarios. Water-use scenario 1 incorporated publicly reported groundwater withdrawals and discharges, direct withdrawals from and discharges to streams, and estimated domestic-well withdrawals and septic-system discharges. Surface-water-reservoir withdrawals were excluded from this scenario. Water-use scenario 2 incorporated all the types of withdrawal and discharge included in scenario 1 as well as withdrawals from surface-water reservoirs—all on a long-term, mean annual basis. All withdrawal and discharge data were previously reported to the State for the 2000–2004 period, except domestic-well withdrawals and septic-system discharges, which were estimated for this study. The majority of the state’s subbasins and groundwater contributing areas were estimated to have relatively minor (less than 10 percent) alteration of streamflow under water-use scenario 1 (seasonally varying water use; no surface-water-reservoir withdrawals). However, about 12 percent of subbasins and groundwater contributing areas were estimated to have extensive alteration of streamflows (greater than 40 percent) in August; most of these basins were concentrated in the outer metropolitan Boston region. Potential surcharging of streamflow in August was most commonly indicated for main-stem river subbasins, although

  17. Changing Consumption Behavior of Net Generation and the Adoption of Streaming Music Services : Extending the Technology Acceptance Model to Account for Streaming Music Services

    OpenAIRE

    Delikan, Mehmet Deniz

    2010-01-01

    The rise of the streaming music services and the decreasing importance of physical distribution is an inevitable change that the industry has been facing, which is resulting from the so-called internet revolution over the past few years. Through years, the music business has already shifted to online platform with the birth of file sharing. Today, a generation who had grown up digital came to age. Members of this generation have different consumption habits than before, and have different mot...

  18. Health assessment using aqua-quality indicators of alpine streams (Khunjerab National Park), Gilgit, Pakistan.

    Science.gov (United States)

    Ali, Salar; Gao, Junfeng; Begum, Farida; Rasool, Atta; Ismail, Muhammad; Cai, Yongjiu; Ali, Shaukat; Ali, Shujaat

    2017-02-01

    This preliminary research was conducted to evaluate the alpine stream health by using water quality as an indicator in Khunjerab National park of the Karakoram ranges located in Pak-China boarder Pakistan having altitude of 3660 m. This study investigated the stream health in the context of the presence or absence of sensitive species, their diversity, and their taxa richness. The water and macroinvertebrate samples were collected from 17 different locations from upstream and downstream of the river by using random sampling method. Macroinvertebrate samples were obtained using kick net (500-μm mesh size) and hand-picking method (NYSDEC). A total of 710 counts including 41 families of macroinvertebrates were recorded comprising of 7 orders including: Ephemeroptera (46%) being the most dominant group, Plecoptera (33%), Trichoptera (5%), Chironomidae (Diptera) (14%), Heteroptera (1%), and Coleoptera (1%). Ephemeroptera, Trichoptera, and Plecoptera (EPT) were found in abundance at the main source, Qarchanai, Dhee, and Tourqeen Nullah, as compared to the other locations of the stream. The most dominant macroinvertebrate was Ephemeroptera whose relative abundance is Pi = 0.49 by using the Shannon index. However, different statistical tools, including principal component analysis (PCA), cluster analysis (CA), ANOVA, and linear regression model, show a strong correlation between water quality and macroinvertebrates. The overall results of the biological indicators showed better ecological health at downstream compared to upstream. This study will provide basic information and understanding about the macroinvertebrates for future researchers, and the data will be helpful for upcoming research programs on alpine streams for the discovery and occurrences of macroinvertebrates and associated fauna.

  19. NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

    OpenAIRE

    Assist. Alina Rusu

    2012-01-01

    The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

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

    OpenAIRE

    Hui-Sung, Kao; Tzu-Han Wei

    2014-01-01

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

  1. Evaluating the accotink creek restoration project for improving water quality, in-stream habitat, and bank stability

    Science.gov (United States)

    Struck, S.D.; Selvakumar, A.; Hyer, K.; O'Connor, T.

    2007-01-01

    Increased urbanization results in a larger percentage of connected impervious areas and can contribute large quantities of stormwater runoff and significant quantities of debris and pollutants (e.g., litter, oils, microorganisms, sediments, nutrients, organic matter, and heavy metals) to receiving waters. To improve water quality in urban and suburban areas, watershed managers often incorporate best management practices (BMPs) to reduce the quantity of runoff as well as to minimize pollutants and other stressors contained in stormwater runoff. It is well known that land-use practices directly impact urban streams. Stream flows in urbanized watersheds increase in magnitude as a function of impervious area and can result in degradation of the natural stream channel morphology affecting the physical, chemical, and biological integrity of the stream. Stream bank erosion, which also increases with increased stream flows, can lead to bank instability, property loss, infrastructure damage, and increased sediment loading to the stream. Increased sediment loads may lead to water quality degradation downstream and have negative impacts on fish, benthic invertebrates, and other aquatic life. Accotink Creek is in the greater Chesapeake Bay and Potomac watersheds, which have strict sediment criteria. The USEPA (United States Environmental Protection Agency) and USGS (United States Geological Survey) are investigating the effectiveness of stream restoration techniques as a BMP to decrease sediment load and improve bank stability, biological integrity, and in-stream water quality in an impaired urban watershed in Fairfax, Virginia. This multi-year project continuously monitors turbidity, specific conductance, pH, and water temperature, as well as biological and chemical water quality parameters. In addition, physical parameters (e.g., pebble counts, longitudinal and cross sectional stream surveys) were measured to assess geomorphic changes associated with the restoration. Data

  2. 77 FR 74985 - Water Quality Standards for the State of Florida's Streams and Downstream Protection Values for...

    Science.gov (United States)

    2012-12-18

    ... Water Quality Standards for the State of Florida's Streams and Downstream Protection Values for Lakes... its numeric water quality standards for nutrients in Florida that were promulgated and published on.... Water Quality Criteria D. EPA Determination Regarding Florida and EPA's Rulemaking E. EPA Promulgation...

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

    Directory of Open Access Journals (Sweden)

    Silas Adolfo Potin

    2016-08-01

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

  4. Does Value Stream Mapping affect the structure, process, and outcome quality in care facilities? A systematic review.

    Science.gov (United States)

    Nowak, Marina; Pfaff, Holger; Karbach, Ute

    2017-08-24

    Quality improvement within health and social care facilities is needed and has to be evidence-based and patient-centered. Value Stream Mapping, a method of Lean management, aims to increase the patients' value and quality of care by a visualization and quantification of the care process. The aim of this research is to examine the effectiveness of Value Stream Mapping on structure, process, and outcome quality in care facilities. A systematic review is conducted. PubMed, EBSCOhost, including Business Source Complete, Academic Search Complete, PSYCInfo, PSYNDX, SocINDEX with Full Text, Web of Knowledge, and EMBASE ScienceDirect are searched in February 2016. All peer-reviewed papers evaluating Value Stream Mapping and published in English or German from January 2000 are included. For data synthesis, all study results are categorized into Donabedian's model of structure, process, and outcome quality. To assess and interpret the effectiveness of Value Stream Mapping, the frequencies of the results statistically examined are considered. Of the 903 articles retrieved, 22 studies fulfill the inclusion criteria. Of these, 11 studies are used to answer the research question. Value Stream Mapping has positive effects on the time dimension of process and outcome quality. It seems to reduce non-value-added time (e.g., waiting time) and length of stay. All study designs are before and after studies without control, and methodologically sophisticated studies are missing. For a final conclusion about Value Stream Mapping's effectiveness, more research with improved methodology is needed. Despite this lack of evidence, Value Stream Mapping has the potential to improve quality of care on the time dimension. The contextual influence has to be investigated to make conclusions about the relationship between different quality domains when applying Value Stream Mapping. However, for using this review's conclusion, the limitation of including heterogeneous and potentially biased results

  5. The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

    OpenAIRE

    Azhar Susanto

    2017-01-01

    Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...

  6. Are the streams of the Sinos River basin of good water quality? Aquatic macroinvertebrates may answer the question

    Directory of Open Access Journals (Sweden)

    L. Bieger

    Full Text Available Macroinvertebrate communities are one of the most used groups in assessments of water quality, since they respond directly to the level of contamination of aquatic ecosystems. The main objective of this study was the assessment of the water quality of the Sinos River basin (Rio Grande do Sul state, Brazil through biotic indices based on the macroinvertebrate community ("Family Biotic Index - FBI", and "Biological Monitoring Working Party Score System - BMWP". Three lower order streams (2nd order were selected in each one of three main regions of the basin. In each stream, the samplings were performed in three reaches (upper, middle, and lower, totalling 27 reaches. Two samplings were carried in each reach over one year (winter and summer. A total of 6,847 macroinvertebrates distributed among 54 families were sampled. The streams from the upper region were of better water quality than the lower region. The water quality did not change between the upper, middle and lower reaches of the streams. However, the upper reaches of the streams were of better water quality in all the regions of the basin. The water quality of the streams did not vary between the summer and the winter. This result demonstrated that water quality may be analysed in both studied seasons (summer and winter using biotic indices. The analysis of the results allows us to conclude that the biotic indices used reflected the changes related to the water quality along the longitudinal gradient of the basin. Thus, aquatic macroinvertebrates were important bioindicators of the water and environmental quality of the streams of the Sinos River basin.

  7. Stream systems.

    Science.gov (United States)

    Jack E. Williams; Gordon H. Reeves

    2006-01-01

    Restored, high-quality streams provide innumerable benefits to society. In the Pacific Northwest, high-quality stream habitat often is associated with an abundance of salmonid fishes such as chinook salmon (Oncorhynchus tshawytscha), coho salmon (O. kisutch), and steelhead (O. mykiss). Many other native...

  8. Impacts of Catfish Effluents on Water Quality Parameters of Majidun Stream, South-West, Nigeria

    Directory of Open Access Journals (Sweden)

    O. E. Omofunmi

    2017-06-01

    Full Text Available There has been a great concern about the level of safety of surface waters, especially in developing countries where there is an exponential increase in water pollution and water-borne diseases. The aim of this study was to assess the effect of catfish pond effluents on water quality of stream water where five catfish farms were located. Water samples were taken on monthly basis, 20 cm of below water surface from the streams that receive effluents from neighboring fishponds. Water quality indicators like dissolved oxygen, biochemical oxygen demand (BOD5, nitrate, nitrite, water temperature, ammonia and Hydrogen ion Concentration (pH were examined in the sampled waters in accordance with the American Public Health Association standards. The average values of water quality indicators examined at effluents and non-effluents discharged sites of the stream indicated that water (24.6 ± 0.2, 24.2 ±0.1, (7.29±0.30, 7.30±0.10, (6.90±0.4, 7.07±0.1 mg/l, (0.40±0.04, 0.27±0.01, (3.77±0.26, 2.34±0.16 mg/l, (3.59±0.11, 2.80±0.02 mg/l and (3.51±0.24, 2.46±0.21 mg/l at (p≥0.05 respectively for temperature, pH, dissolved oxygen, total ammonia, total nitrogen, total phosphorus, and BODs. They were significant differences (P 0.05 excepts temperature and pH, between values obtained at effluents discharged and non-effluents discharged sites, indicating that improper discharges of catfish pond effluents could resulted into environmental contamination

  9. VARIABILITY OF VALUES OF PHYSICOCHEMICAL WATER QUALITY INDICES ALONG THE LENGTH OF THE IWONICZANKA STREAM

    Directory of Open Access Journals (Sweden)

    Andrzej Bogdał

    2015-11-01

    Full Text Available The paper aims at presentation of the effect of changes in the catchment area management on the value of water quality physicochemical indices along the length of the Iwoniczanka stream, which flows through Iwonicz-Zdrój, one of the oldest health resorts in Poland. Analyses of 14 water quality indices were conducted from November 2013 to May 2014 in five measurement points: two situated in the upper course of the stream – in forest areas, two located in the area of Iwonicz-Zdrój town, and one below the rural built-up area. On the basis of the conducted data analysis it was found that the mean values of pH, electrolytic conductivity, sulphates, calcium, total iron and manganese were increasing with the course of flowing water, as evidenced by the water enrichment in substances which had their sources in built-up areas. On average, the highest values of biogenic indices and chlorides but the lowest values of oxygen indices were registered immediately below the location of drain collector from the closed sewage treatment plant, which resulted in pollution of the analysed stream bed with the substances previously drained from the treatment plant. Water flowing through the forest areas had the maximum ecological potential in the built-up areas and due to phosphate concentrations it was classified to class II and then, due to self-purification, returned to the physicochemical parameters appropriate for class I water. The conducted hydro-chemical tests confirmed a significant negative effect of built-up areas on the quality of the flowing waters.

  10. Macroinvertebrate community structure and function along gradients of physical stream quality and pesticide contamination in Danish streams

    DEFF Research Database (Denmark)

    Rasmussen, Jes

    to stream are surface runoff and tile drainage giving rise to short pulses of acute contamination strongly coinciding with high levels of precipitation. Field studies indicate that macroinvertebrate community structure can be impacted by pesticides during spraying seasons in May and June, but also...... was calculated for 1 km2 catchments (produced from topographical maps) on Funen, Denmark. The physical condition (substrate, meandering etc.) of 1st and 2nd order streams (based on existing data from the National Monitoring Programme and personal exploring) draining these catchments was, additionally, assessed...

  11. Multivariate statistical techniques for the evaluation of surface water quality of the Himalayan foothills streams, Pakistan

    Science.gov (United States)

    Malik, Riffat Naseem; Hashmi, Muhammad Zaffar

    2017-10-01

    Himalayan foothills streams, Pakistan play an important role in living water supply and irrigation of farmlands; thus, the water quality is closely related to public health. Multivariate techniques were applied to check spatial and seasonal trends, and metals contamination sources of the Himalayan foothills streams, Pakistan. Grab surface water samples were collected from different sites (5-15 cm water depth) in pre-washed polyethylene containers. Fast Sequential Atomic Absorption Spectrophotometer (Varian FSAA-240) was used to measure the metals concentration. Concentrations of Ni, Cu, and Mn were high in pre-monsoon season than the post-monsoon season. Cluster analysis identified impaired, moderately impaired and least impaired clusters based on water parameters. Discriminant function analysis indicated spatial variability in water was due to temperature, electrical conductivity, nitrates, iron and lead whereas seasonal variations were correlated with 16 physicochemical parameters. Factor analysis identified municipal and poultry waste, automobile activities, surface runoff, and soil weathering as major sources of contamination. Levels of Mn, Cr, Fe, Pb, Cd, Zn and alkalinity were above the WHO and USEPA standards for surface water. The results of present study will help to higher authorities for the management of the Himalayan foothills streams.

  12. Parametric Packet-Layer Model for Evaluation Audio Quality in Multimedia Streaming Services

    Science.gov (United States)

    Egi, Noritsugu; Hayashi, Takanori; Takahashi, Akira

    We propose a parametric packet-layer model for monitoring audio quality in multimedia streaming services such as Internet protocol television (IPTV). This model estimates audio quality of experience (QoE) on the basis of quality degradation due to coding and packet loss of an audio sequence. The input parameters of this model are audio bit rate, sampling rate, frame length, packet-loss frequency, and average burst length. Audio bit rate, packet-loss frequency, and average burst length are calculated from header information in received IP packets. For sampling rate, frame length, and audio codec type, the values or the names used in monitored services are input into this model directly. We performed a subjective listening test to examine the relationships between these input parameters and perceived audio quality. The codec used in this test was the Advanced Audio Codec-Low Complexity (AAC-LC), which is one of the international standards for audio coding. On the basis of the test results, we developed an audio quality evaluation model. The verification results indicate that audio quality estimated by the proposed model has a high correlation with perceived audio quality.

  13. Macroinvertebrate community structure and function along gradients of physical stream quality and pesticide contamination in Danish streams

    DEFF Research Database (Denmark)

    Rasmussen, Jes

    to stream are surface runoff and tile drainage giving rise to short pulses of acute contamination strongly coinciding with high levels of precipitation. Field studies indicate that macroinvertebrate community structure can be impacted by pesticides during spraying seasons in May and June, but also...

  14. Consequences of warming and resource quality on the stoichiometry and nutrient cycling of a stream shredder.

    Directory of Open Access Journals (Sweden)

    Esther Mas-Martí

    Full Text Available As a result of climate change, streams are warming and their runoff has been decreasing in most temperate areas. These changes can affect consumers directly by increasing their metabolic rates and modifying their physiology and indirectly by changing the quality of the resources on which organisms depend. In this study, a common stream detritivore (Echinogammarus berilloni Catta was reared at two temperatures (15 and 20°C and fed Populus nigra L. leaves that had been conditioned either in an intermittent or permanent reach to evaluate the effects of resource quality and increased temperatures on detritivore performance, stoichiometry and nutrient cycling. The lower quality (i.e., lower protein, soluble carbohydrates and higher C:P and N:P ratios of leaves conditioned in pools resulted in compensatory feeding and lower nutrient retention capacity by E. berilloni. This effect was especially marked for phosphorus, which was unexpected based on predictions of ecological stoichiometry. When individuals were fed pool-conditioned leaves at warmer temperatures, their growth rates were higher, but consumers exhibited less efficient assimilation and higher mortality. Furthermore, the shifts to lower C:P ratios and higher lipid concentrations in shredder body tissues suggest that structural molecules such as phospholipids are preserved over other energetic C-rich macromolecules such as carbohydrates. These effects on consumer physiology and metabolism were further translated into feces and excreta nutrient ratios. Overall, our results show that the effects of reduced leaf quality on detritivore nutrient retention were more severe at higher temperatures because the shredders were not able to offset their increased metabolism with increased consumption or more efficient digestion when fed pool-conditioned leaves. Consequently, the synergistic effects of impaired food quality and increased temperatures might not only affect the physiology and survival of

  15. Point-Source Contributions to the Water Quality of an Urban Stream

    Science.gov (United States)

    Little, S. F. B.; Young, M.; Lowry, C.

    2014-12-01

    Scajaquada Creek, which runs through the heart of the city of Buffalo, is a prime example of the ways in which human intervention and local geomorphology can impact water quality and urban hydrology. Beginning in the 1920's, the Creek has been partially channelized and connected to Buffalo's combined sewer system (CSS). At Forest Lawn Cemetery, where this study takes place, Scajaquada Creek emerges from a 3.5-mile tunnel built to route stream flow under the city. Collocated with the tunnel outlet is a discharge point for Buffalo's CSS, combined sewer outlet (CSO) #53. It is at this point that runoff and sanitary sewage discharge regularly during rain events. Initially, this study endeavored to create a spatial and temporal picture for this portion of the Creek, monitoring such parameters as conductivity, dissolved oxygen, pH, temperature, and turbidity, in addition to measuring Escherichia coli (E. coli) concentrations. As expected, these factors responded directly to seasonality, local geomorphology, and distance from the point source (CSO #53), displaying a overall, linear response. However, the addition of nitrate and phosphate testing to the study revealed an entirely separate signal from that previously observed. Concentrations of these parameters did not respond to location in the same manner as E. coli. Instead of decreasing with distance from the CSO, a distinct periodicity was observed, correlating with a series of outflow pipes lining the stream banks. It is hypothesized that nitrate and phosphate occurring in this stretch of Scajaquada Creek originate not from the CSO, but from fertilizers used to maintain the lawns within the subwatershed. These results provide evidence of the complexity related to water quality issues in urban streams as a result of point- and nonpoint-source hydrologic inputs.

  16. Characterization of water quality for streams in the southern Yampa River basin, northwestern Colorado. Water Resources Investigation

    International Nuclear Information System (INIS)

    Parker, R.S.

    1991-01-01

    Historically, the Yampa River basin in northwestern Colorado has been an area of coal-mining development. Coal mining generally has been developed in the southern part of the basin and at lower elevations. The purpose of the report is to characterize the stream water quality by summarizing selected major dissolved constituents for the streams that drain the southern part of the Yampa River basin. Characterization is done initially by providing a statistical summary of the constituents for individual water-quality sites in the study area. These statistical summaries can be used to help assess water-quality within specified stream reaches. Water-quality data are available for sites on most perennial streams in the study area, and these data provide the best information about the immediate stream reach. Water-quality data from all sites are combined into regions, and linear-regression equations between dissolved constituents and specific conductance are calculated. Such equations provide an estimate of the water-quality relations within these regions. The equations also indicate an increase in error as individual sites are combined

  17. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    Science.gov (United States)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  18. Decadal stream water quality trends under varying climate, land use, and hydrogeochemical setting in, Iowa, USA

    Science.gov (United States)

    Green, Christopher; Bekins, Barbara; Kalkhoff, Stephen; Hirsch, Robert; Liao, Lixia; Barnes, Kimberlee

    2015-04-01

    Understanding how nitrogen fluxes respond to changes in agricultural practices and climatic variations is important for improving water quality in agricultural settings. In the central United States, intensification of corn cropping in support of ethanol production led to increases in N application rates in the 2000s during a period including both extreme dry and wet conditions. To examine the effect of these recent changes, a study was conducted on surface water quality in 10 major Iowa Rivers. Long term (~20 to 30 years) water quality and flow data were analyzed with Weighted Regression on Time, Discharge and Season (WRTDS), a statistical method that provides internally consistent estimates of the concentration history and reveals decadal trends that are independent of random variations of stream flow from seasonal averages. Trends of surface water quality showed constant or decreasing flow-normalized concentrations of nitrate+nitrite-N from 2000 to 2012 in all basins. To evaluate effects of annual discharge and N loading on these trends, multiple conceptual models were developed and calibrated to annual concentrations. The recent declining concentration trends can be attributed to both very high and very low streamflow discharge in the 2000's and to the long (e.g. 8-year) subsurface residence times in some basins. Dilution of surface water nitrate and depletion of stored nitrate may occur in years with very high discharge. Limited transport of N to streams and accumulation of stored N may occur in years with very low discharge. Central Iowa basins showed the greatest reduction in concentrations, likely because extensive tile-drains limit the effective volumes for storage of N and reduce residence times, and because the glacial sediments in these basins promote denitrification. Changes in nitrogen fluxes resulting from ethanol production and other factors will likely be delayed for years or decades in peripheral basins of Iowa, and may be obscured in the central

  19. Water-quality trends for a stream draining the Southern Anthracite Field, Pennsylvania

    Science.gov (United States)

    Cravotta, C.A.; Bilger, Michael D.

    2001-01-01

    Stream flow, chemical and biological data for the northern part of Swatara Creek, which drains a 112 km2 area in the Southern Anthracite Field of eastern Pennsylvania, indicate progressive improvement in water quality since 1959, after which most mines in the watershed had been flooded. Drainage from the flooded mines contributes substantially to base flow in Swatara Creek. Beginning in 1995, a variety of treatment systems and surface reclamation were implemented at some of the abandoned mines. At Ravine, Pa., immediately downstream of the mined area, median SO4 concentration declined from about 150 mg l-1 in 1959 to 75 mg l-1 in 1999 while pH increased from acidic to near-neutral values (medians: c. pH 4 before 1975; c. pH 6 after 1975). Fish populations rebounded from non-existent during 1959-1990 to 21 species identified in 1999. Nevertheless, recent monitoring indicates (1) episodic acidification and elevated concentrations and transport of Fe, Al, Mn, and trace metals during storm flow; (2) elevated concentrations of Fe, Mn, Co, Cu, Pb, Ni, and Zn in streambed sediments relative to unmined areas and to toxicity guidelines for aquatic invertebrates and fish; and (3) elevated concentrations of metals in fish tissue, notably Zn. The metals are ubiquitous in the fine fraction (mining-affected tributaries and the main stem of Swatara Creek. As a result of scour and transport of streambed deposits, concentrations of suspended solids and total metals in the water column are correlated, and those for storm flow typically exceed base flow. Nevertheless, the metals concentrations are poorly correlated with stream flow because concentrations of suspended solids and total metals typically peak prior to peak stream stage. In contrast, SO4, specific conductance and pH are inversely correlated with stream flow as a result of dilution of poorly buffered stream water with weakly acidic storm runoff derived mainly from low-pH rainfall. Declines in pH to values approaching 5

  20. Water-quality trends for a stream draining the Southern Anthracite Field, Pennsylvania

    Science.gov (United States)

    Cravotta, C.A.; Bilger, Michael D.

    2001-01-01

    Stream flow, chemical and biological data for the northern part of Swatara Creek, which drains a 112 km2 area in the Southern Anthracite Field of eastern Pennsylvania, indicate progressive improvement in water quality since 1959, after which most mines in the watershed had been flooded. Drainage from the flooded mines contributes substantially to base flow in Swatara Creek. Beginning in 1995, a variety of treatment systems and surface reclamation were implemented at some of the abandoned mines. At Ravine, Pa., immediately downstream of the mined area, median SO4 concentration declined from about 150 mg l-1 in 1959 to 75 mg l-1 in 1999 while pH increased from acidic to near-neutral values (medians: c. pH 4 before 1975; c. pH 6 after 1975). Fish populations rebounded from non-existent during 1959-1990 to 21 species identified in 1999. Nevertheless, recent monitoring indicates (1) episodic acidification and elevated concentrations and transport of Fe, Al, Mn, and trace metals during storm flow; (2) elevated concentrations of Fe, Mn, Co, Cu, Pb, Ni, and Zn in streambed sediments relative to unmined areas and to toxicity guidelines for aquatic invertebrates and fish; and (3) elevated concentrations of metals in fish tissue, notably Zn. The metals are ubiquitous in the fine fraction (water column are correlated, and those for storm flow typically exceed base flow. Nevertheless, the metals concentrations are poorly correlated with stream flow because concentrations of suspended solids and total metals typically peak prior to peak stream stage. In contrast, SO4, specific conductance and pH are inversely correlated with stream flow as a result of dilution of poorly buffered stream water with weakly acidic storm runoff derived mainly from low-pH rainfall. Declines in pH to values approaching 5.0 during storm flow events or declines in redox potential during burial of sediment could result in the remobilization of metals associated with suspended solids and streambed deposits.

  1. The 2014 assessment of stream quality in the Piedmont and southern Appalachian Mountain region of southeastern United States

    Science.gov (United States)

    Celeste Journey; Paul M. Bradley; Peter Van Metre

    2016-01-01

    During the spring and summer of 2014, the U.S. Geological Survey (USGS) National Water- Quality Assessment Program (NAWQA) assessed stream quality across the Piedmont and southern Appalachian Mountain region in the southeastern United States.

  2. The Impact of Professional Accounting Ethics in Quality Assurance in Audit

    OpenAIRE

    Azubike Onuora Oraka; T.O. Okegbe

    2015-01-01

    This study assesses the impact of professional accounting ethics in quality assurance in audit. Data for the study were collected from both primary and secondary sources. The data collected were analyzed with means score and standard deviation and the three formulated hypotheses were tested with z-test statistical tool. Based on the analysis, the study found among others that quality assurance in audit has enhanced investors’ confidence in the reliability of audited accounts and Professional ...

  3. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

    OpenAIRE

    Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

    2017-01-01

    The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

  4. Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

    Science.gov (United States)

    Cheng, Mei-Ai; Leung, Noel W.

    2014-01-01

    This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

  5. Tracing disturbance impacts on water quantity and quality through a stream network

    Science.gov (United States)

    Ross, Matthew; Nippgen, Fabian; McGlynn, Brian; Bernhardt, Emily

    2017-04-01

    By dismantling and redistributing 100s of meters of bedrock to mine coal from the surface, mountaintop mining with valley fills has dramatically changed catchment hydrology and biogeochemistry over more than 5,000 km2 in Central Appalachia. Throughout this expansive coal region, mining operators deposit tens of millions of m3 of crushed bedrock into headwater valleys, creating valley fills, which have substantial subsurface water storage potential. Streams draining mines have reduced peakflows, elevated baseflows, and lower event runoff ratios on average. The water stored in and percolating through valley fills drives the dissolution and oxidation of pyrite into sulfuric acid which reacts with carbonate-rich materials to rapidly weather out a suite of elements including Ca2+, Mg2+, K+, SO42-, HCO3-, and the pollutant Selenium. Together these ions increase the average specific conductance of mined streams from 60 to 1,500 µS/cm, 25-times higher than unmined streams, exporting 45-times more total dissolved solids. Together, the increased catchment storage, consequent elevated baseflow, and elevated weathering rates from mining have the potential to lower water quality throughout river networks in Central Appalachia, especially during the summer low flow period. To better understand the water quality impacts of mining at the river network scale, we used the paired catchment approach. Working in the Mud River, West Virginia, we instrumented a 4th order catchment 35 km2, that was 46% mined. Within the large catchment we instrumented 8 additional 1st-3rd order sub-catchments that varied in catchment size, mining cover, mine size, and mine age. At each site we measured stream discharge and specific conductance (SC). Using SC as a trace for mining we did simple hydrograph separations at our largest catchments, partitioning the hydrograph between mined and unmined water. Our results suggest that on an annual scale, mine water contributes a disproportionate percentage of

  6. IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    ION IONESCU

    2014-02-01

    Full Text Available Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the professional point of view, to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost. The practical reality, however, shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost. From this perspective, the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality

  7. Pesticides in streams of the United States : initial results from the National Water-Quality Assessment Program

    Science.gov (United States)

    Larson, Steven J.; Gilliom, Robert J.; Capel, Paul D.

    1999-01-01

    Water samples from 58 rivers and streams across the United States were analyzed for pesticides as part of the National Water-Quality Assessment Program of the U.S. Geological Survey. The sampling sites represent 37 diverse agricultural basins, 11 urban basins, and 10 basins with mixed land use. Forty-six pesticides and pesticide degradation products were analyzed in approximately 2,200 samples collected from 1992 to 1995. The target compounds account for approximately 70 percent of national agricultural use in terms of the mass of pesticides applied annually. All the target compounds were detected in one or more samples. Herbicides generally were detected more frequently and at higher concentrations than insecticides. Nationally, 11 herbicides, 1 herbicide degradation product, and 3 insecticides were detected in more than 10 percent of samples. The number of target compounds detected at each site ranged from 7 to 37. The herbicides atrazine, metolachlor, prometon, and simazine were detected most frequently; among the insecticides, carbaryl, chlorpyrifos, and diazinon were detected the most frequently. Distinct differences in pesticide occurrence were observed in streams draining the various agricultural settings. Relatively high levels of several herbicides occurred as seasonal pulses in corn-growing areas. Several insecticides were frequently detected in areas where the dominant crops consist of orchards and vegetables. The number of pesticides detected and their concentrations were lower in wheat-growing areas than in most other agricultural areas. In most urban areas, the herbicides prometon and simazine and the insecticides carbaryl, chlorpyrifos, diazinon, and malathion were commonly detected. Concentrations of pesticides rarely exceeded standards and criteria established for drinking water, but some pesticides commonly exceeded criteria established for the protection of aquatic life.

  8. From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania

    Directory of Open Access Journals (Sweden)

    Costin Daniel Avram

    2017-11-01

    Full Text Available Professional bodies that manage distinct segments of the accounting profession in Romania, respectively CECCAR, CAFR, CCF and ANEVAR are focused on the public interest and expectations of the business environment. The quality of services specific to accounting profession is primarily aimed at compliance with the ethical and professional standards, without depending only on regulatory and monitoring activities exercised by professional bodies but being determined by the mentality of professionals and their ability to meet customer expectations and assess their future needs. In our research we analysed the evolution of quality classes obtained within each professional body during 2009-2014, by ranking the performance of entities that were submitted to quality audit. Though we found an upward trend for promotion in the higher quality classes, we consider that supervision only seeks the degree of compliance with professional and ethical standards in the field. Competition requirements in the accounting profession in the digital era, together with the globalization of markets and standardization of financial communication at regional and global level, are demanding from the professional accountant far more than compliance with existing standards. To study the potential for shifting from compliance to excellence in the accounting profession we conducted an empirical study using survey as a quantitative research method. The survey results revealed that the vast majority of those surveyed are organized in private offices and do not have quality control procedures and only a small proportion of respondents considered necessary to implement a quality management system. We deepened our researches and identified a compliance of professional standards with the requirements of a quality management system based on PEVA cycle and we concluded that the decisive step from compliance to excellence can be achieved by an effect of size, brought along by the

  9. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

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

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2017-12-01

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

  11. Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime

    OpenAIRE

    Cao Thi Thanh, Huyen; Cheung, Tina

    2010-01-01

    Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, t...

  12. Surface water quality in streams and rivers: introduction, scaling, and climate change: Chapter 5

    Science.gov (United States)

    Loperfido, John

    2013-01-01

    A variety of competing and complementary needs such as ecological health, human consumption, transportation, recreation, and economic value make management and protection of water resources in riverine environments essential. Thus, an understanding of the complex and interacting factors that dictate riverine water quality is essential in empowering stake-holders to make informed management decisions (see Chapter 1.15 for additional information on water resource management). Driven by natural and anthropogenic forcing factors, a variety of chemical, physical, and biological processes dictate riverine water quality, resulting in temporal and spatial patterns and cycling (see Chapter 1.2 for information describing how global change interacts with water resources). Furthermore, changes in climatic forcing factors may lead to long-term deviations in water quality outside the envelope of historical data. The goal of this chapter is to present fundamental concepts dictating the conditions of basic water quality parameters in rivers and streams (herein generally referred to as rivers unless discussing a specific system) in the context of temporal (diel (24 h) to decadal) longitudinal scaling. Understanding water quality scaling in rivers is imperative as water is continually reused and recycled (see also Chapters 3.1 and 3.15); upstream discharges from anthropogenic sources are incorporated into bulk riverine water quality that is used by downstream consumers. Water quality parameters reviewed here include temperature, pH, dissolved oxygen (DO), and suspended sediment and were selected given the abundance of data available for these parameters due to recent advances in water quality sensor technology (see Chapter 4.13 for use of hydrologic data in watershed management). General equations describing reactions affecting water temperature, pH, DO, and suspended sediment are included to convey the complexity of how simultaneously occurring reactions can affect water quality

  13. Pollutant loads and water quality in streams of heavily populated and industrialised towns

    Science.gov (United States)

    Ntengwe, F. W.

    The availability of portable water is often taken for granted and water allowed to get polluted. Industries, settlements, farms, markets, leaking sewer lines, poor hygiene practices are all potential sources of pollution. Each pollutant has its own effect on water and the environment. A study was conducted in Kitwe Stream in order to establish whether engineering and other human activities affect water quality. Samples were collected at ten points, the first point being at the source while the tenth point was at the confluence with the Kafue River. The samples were analysed for physical, chemical and biological parameters. The results revealed high levels of concentration and loads of total suspended solids (TSS). The points with high TSS values were P4 (118 mg/l) and P6 (140 mg/l) representing daily loads of 7.74 and 8.71 tonnes, respectively. The highest values of coliform were found at points P9 (2099), P10 (2558) followed by P4 (1149), P5 (1256) and P6 (1370). High values of nitrites were found at points P4 (34 mg/l), P5 (32 mg/l), P6 (21 mg/l) and P10 (12.4 mg/l). Chlorides were also found to be high at points P4, P5 and P6 with values of 70 mg/l, 80 mg/l and 87 mg/l, respectively. These parameters exceeded the maximum contaminant level (MCL) of 100 mg/l for TSS, 1 mg/l for nitrites, 500/100 ml for coliform in Zambia. The conductivity and coliform were also found to be high (>500 μS/cm, >500). The benthic study revealed a normal diversity of invertebrates but chironomidae was found to be on average 60% of total species counted. The fish activity was high upstream and low downstream at the mouth of the stream where it joins the Kafue River. There was no fish activity at the middle points. The planktons (phytoplankton and zooplankton) count revealed a high count (15-30 per ml) in places where there was high fish activity and a low count (1-5 per ml) where there was no activity. The stream water quality was therefore affected by the human activities.

  14. Scalable Stream Processing with Quality of Service for Smart City Crowdsensing Applications

    Directory of Open Access Journals (Sweden)

    Paolo Bellavista

    2013-12-01

    Full Text Available Crowdsensing is emerging as a powerful paradigm capable of leveraging the collective, though imprecise, monitoring capabilities of common people carrying smartphones or other personal devices, which can effectively become real-time mobile sensors, collecting information about the physical places they live in. This unprecedented amount of information, considered collectively, offers new valuable opportunities to understand more thoroughly the environment in which we live and, more importantly, gives the chance to use this deeper knowledge to act and improve, in a virtuous loop, the environment itself. However, managing this process is a hard technical challenge, spanning several socio-technical issues: here, we focus on the related quality, reliability, and scalability trade-offs by proposing an architecture for crowdsensing platforms that dynamically self-configure and self-adapt depending on application-specific quality requirements. In the context of this general architecture, the paper will specifically focus on the Quasit distributed stream processing middleware, and show how Quasit can be used to process and analyze crowdsensing-generated data flows with differentiated quality requirements in a highly scalable and reliable way.

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

    Directory of Open Access Journals (Sweden)

    Luciana Holtz

    2014-12-01

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

  16. Quality Assurance of Quality Assurance Agencies from an Asian Perspective: Regulation, Autonomy and Accountability

    Science.gov (United States)

    Hou, Angela Yung-Chi; Ince, Martin; Tsai, Sandy; Chiang, Chung Lin

    2015-01-01

    As quality guardians of higher education, quality assurance agencies are required to guarantee the credibility of the review process and to ensure the objectivity and transparency of their decisions and recommendations. These agencies are therefore expected to use a range of internal and external approaches to prove the quality of their review…

  17. The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Harymawan Iman

    2017-01-01

    Full Text Available This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI and Politically Exposed Person (PEP of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia. The finding shows that the quality of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms. Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that connected firms have significantly lower quality accounting earnings. Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms.

  18. Influence of infrastructure on water quality and greenhouse gasdynamics in urban streams

    Science.gov (United States)

    Streams and rivers are significant sources of nitrous oxide (N2O), carbon dioxide (CO2), and methane (CH4), and watershed management can alter greenhouse gas emissions from streams. GHG emissions from streams in agricultural watersheds have been investigated in numerous studies,...

  19. Streamflow, water quality, and aquatic macroinvertebrates of selected streams in Fairfax County, Virginia, 2007-12

    Science.gov (United States)

    Jastram, John D.

    2014-01-01

    few exceptions. Nitrogen concentrations in monthly samples were generally low and dominated by nitrate. Exceptions to the generally low N concentrations occurred at Captain Hickory Run, which had a median total N concentration of approximately 4.9 milligrams per liter (mg/L), compared to the network-wide median of approximately 1.7 mg/L, and at Popes Head Creek Tributary, where total N concentrations spiked to 6–8 mg/L during low-flow periods in August or September of each year. Phosphorus concentrations in monthly samples were generally low and dominated by the dissolved fraction. Two monitoring stations in the network, Flatlick Branch and Frog Branch, are notable for having median total P concentrations that were, on average, approximately three times greater than the median total P concentration of 0.02 mg/L observed at the other 12 stations in the network. Suspended-sediment and nutrient loads and yields were similar to those of urbanized watersheds in other studies, although the yields from these urbanized basins were greater than, or within, the upper quartile of yields observed throughout the Chesapeake Bay watershed. Annual suspended-sediment loads ranged from 289–10,275 tons, with a median of 1,311 tons, and corresponding yields ranged from 107–2,827 tons per square mile (ton/mi2), with a median of 277 ton/mi2. Annual total N loads ranged from 8,014–36,413 pounds, with a median of 21,314 pounds, and corresponding yields ranged from 3,361–8,360 pounds per square mile (lb/mi2), with a median of 6,200 lb/mi2. Annual total P loads ranged from 380–6,558 pounds, with a median of 1,874 pounds, and corresponding yields ranged from 140–1,562 lb/mi2, with a median of 543 lb/mi2. Benthic macroinvertebrate community metrics indicated that streams throughout Fairfax County are generally of poor health. One station, Castle Creek, was an exception with results indicating relatively high quality aquatic health. Six additional monitoring stations were added to

  20. Activities of special committee on 'quality assurance of accountancy analysis for safeguards'

    International Nuclear Information System (INIS)

    2010-01-01

    For the long-term stable operation of nuclear fuel cycle facilities, it is essential to satisfy the requirements of IAEA safeguards agreement. It could be attained by precise implementation of accountancy analysis of nuclear materials and application of Destructive Analysis (DA) which enables highly precise measurement is necessary. The requirements to maintain and improve the precision of DA are supposed to grow along with nuclear fuel cycle fully in progress and Pu handling amount increases. In order to maintain long-term stability of quality level of accountancy analysis for safeguards, a special committee on 'Quality Assurance (QA) for Accountancy /Safeguards analysis' was established at Atomic Energy Society Japan supported by INNM-Japan Chapter. Experts of safeguards analysis, reference materials, statistics and QA were gathered and drafted the committee standard document for isotope dilution mass spectrometry, the major accountancy analysis technique for Pu and U, supported Pu standard preparation at JAEA and summarized the items needed for QA of DA. (author)

  1. Chironomus larvae (Chironomidae: Diptera as water quality indicators along an environmental gradient in a neotropical urban stream

    Directory of Open Access Journals (Sweden)

    Nadja Gomes Machado

    2015-04-01

    Full Text Available Anthropogenic interference in urban lotic systems is a factor affecting the biota of waterbodies. Aquatic macro invertebrates are an important food source for fish and are valuable indicators of water quality. The objective of this work was to study Chironomus larvae (Chironomidae: Diptera distribution along an environmental gradient in Barbado Stream, Cuiabá, MT, Brazil. No individual Chironomus was found in the springs of Barbado Stream, which may indicate preservation of the area. During the study period, we found 40.3 and 94.4 individuals/m2 at points 3 and 4 (low course, respectively. There is eutrophication in these sites due to domestic sewage discharges, indicating low quality water. The Barbado Stream needs restoration projects that include an awareness of the residents of their neighborhood’s environmental importance, and investments in the sanitation sector to prioritize the collection and treatment of wastewater and solid waste collection.

  2. Just In Time Value Chain Total Quality Management Part Of Technical Strategic Management Accounting

    Directory of Open Access Journals (Sweden)

    Lesi Hertati

    2015-08-01

    Full Text Available This article aims to determine Just In Time Value Chain Total Quality Management tqm as a technique in management accounting stategis.Tujuan Just In Time value chain or value chain Total Quality Management TQM is strategic for customer satisfaction in the long term obtained from the information. Quality information is the way to continuous improvement in order to increase the companys financial performance in the long term to increase competitive advantage. Strategic Management Accounting process gather competitor information explore opportunities to reduce costs integrate accounting with emphasis on the strategic position of the competition is a great plan. An overall strategic plan interrelated and serves as the basis for achieving targets or goals ahead.

  3. Key Account Management and Quality in Business-to-Business Relationships

    OpenAIRE

    Ojasalo, Jukka

    2000-01-01

    What are the main elements of successful Key Account Management (KAM)? What is the nature of quality for the company and for the individual in business-to-business relationships? What kind of managerial practices are required at the company and individual level in Key Account Management? This paper focuses on these central aspects of KAM. It describes the main elements of KAM, which is a systematic marketing management approach in the business-to-business context with the objective to build p...

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

    OpenAIRE

    Biljana Tešić

    2011-01-01

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

  5. Task-oriented quality assessment and adaptation in real-time mission critical video streaming applications

    Science.gov (United States)

    Nightingale, James; Wang, Qi; Grecos, Christos

    2015-02-01

    In recent years video traffic has become the dominant application on the Internet with global year-on-year increases in video-oriented consumer services. Driven by improved bandwidth in both mobile and fixed networks, steadily reducing hardware costs and the development of new technologies, many existing and new classes of commercial and industrial video applications are now being upgraded or emerging. Some of the use cases for these applications include areas such as public and private security monitoring for loss prevention or intruder detection, industrial process monitoring and critical infrastructure monitoring. The use of video is becoming commonplace in defence, security, commercial, industrial, educational and health contexts. Towards optimal performances, the design or optimisation in each of these applications should be context aware and task oriented with the characteristics of the video stream (frame rate, spatial resolution, bandwidth etc.) chosen to match the use case requirements. For example, in the security domain, a task-oriented consideration may be that higher resolution video would be required to identify an intruder than to simply detect his presence. Whilst in the same case, contextual factors such as the requirement to transmit over a resource-limited wireless link, may impose constraints on the selection of optimum task-oriented parameters. This paper presents a novel, conceptually simple and easily implemented method of assessing video quality relative to its suitability for a particular task and dynamically adapting videos streams during transmission to ensure that the task can be successfully completed. Firstly we defined two principle classes of tasks: recognition tasks and event detection tasks. These task classes are further subdivided into a set of task-related profiles, each of which is associated with a set of taskoriented attributes (minimum spatial resolution, minimum frame rate etc.). For example, in the detection class

  6. The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Azhar Susanto

    2017-09-01

    Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.

  7. Variations in statewide water quality of New Jersey streams, water years 1998-2009

    Science.gov (United States)

    Heckathorn, Heather A.; Deetz, Anna C.

    2012-01-01

    (control stations that are located on reaches of streams relatively unaffected by human activity) during water years 1998-2009. Results of tests on concentrations of total dissolved solids, dissolved chloride, dissolved nitrite plus nitrate, total phosphorus, and total nitrogen indicate a significant difference in water quality at Statewide Status stations but not at Background stations during the study period. Excluding water year 2009, all significant changes that were observed in the median concentrations were ultimately increases, except for total phosphorus, which varied significantly but in an inconsistent pattern during water years 1998-2009. Streamflow data aided in the interpretation of the results for this study. Extreme values of water-quality constituents generally followed inverse patterns of streamflow. Low streamflow conditions helped explain elevated concentrations of several constituents during water years 2001-02. During extreme drought conditions in 2002, maximum concentrations occurred for four of the six water-quality constituents examined in this study at Statewide Status stations (maximum concentration of 4,190 milligrams per liter of total dissolved solids) and three of six constituents at Background stations (maximum concentration of 179 milligrams per liter of total dissolved solids). The changes in water quality observed in this study parallel many of the findings from previous studies of trends in New Jersey.

  8. Sources of trends in water-quality data for selected streams in Texas, 1975-89 water years

    Science.gov (United States)

    Schertz, T.L.; Wells, F.C.; Ohe, D.J.

    1994-01-01

    Sources of trends in water-quality data for selected streams in Texas for the 1975-89 water years were investigated in this study. The investigation of sources was confined to distinct geographic patterns in the trend indicators for one constituent or for a group of related constituents.

  9. The quality of financial reporting in China: An examination from an accounting restatement perspective

    OpenAIRE

    Xia Wang; Min Wu

    2011-01-01

    This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005. Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival, rather than to support refinancing goals. Such poor-quali...

  10. The impact of inclusive business on ethical values & internal control quality: an accounting perspective

    OpenAIRE

    Tamer A. El Nashar

    2016-01-01

    The objective of this paper is to examine the impact of inclusive business on the internal ethical values and the internal control quality while conceiving the accounting perspective. I construct the hypothesis for this paper based on the potential impact on the organizations’ awareness to be directed to the inclusive business approach that will significantly impact the culture of the organizations then the ethical values and the internal control quality. I use the approach of the expected va...

  11. Evaluation of Measurements Collected with Multi-Parameter Continuous Water-Quality Monitors in Selected Illinois Streams, 2001-03

    Science.gov (United States)

    Groschen, George E.; King, Robin B.

    2005-01-01

    Eight streams, representing a wide range of environmental and water-quality conditions across Illinois, were monitored from July 2001 to October 2003 for five water-quality parameters as part of a pilot study by the U.S. Geological Survey (USGS) in cooperation with the Illinois Environmental Protection Agency (IEPA). Continuous recording multi-parameter water-quality monitors were installed to collect data on water temperature, dissolved-oxygen concentrations, specific conductivity, pH, and turbidity. The monitors were near USGS streamflow-gaging stations where stage and streamflow are continuously recorded. During the study period, the data collected for these five parameters generally met the data-quality objectives established by the USGS and IEPA at all eight stations. A similar pilot study during this period for measurement of chlorophyll concentrations failed to achieve the data-quality objectives. Of all the sensors used, the temperature sensors provided the most accurate and reliable measurements (generally within ?5 percent of a calibrated thermometer reading). Signal adjustments and calibration of all other sensors are dependent upon an accurate and precise temperature measurement. The dissolved-oxygen sensors were the next most reliable during the study and were responsive to changing conditions and accurate at all eight stations. Specific conductivity was the third most accurate and reliable measurement collected from the multi-parameter monitors. Specific conductivity at the eight stations varied widely-from less than 40 microsiemens (?S) at Rayse Creek near Waltonville to greater than 3,500 ?S at Salt Creek at Western Springs. In individual streams, specific conductivity often changed quickly (greater than 25 percent in less than 3 hours) and the sensors generally provided good to excellent record of these variations at all stations. The widest range of specific-conductivity measurements was in Salt Creek at Western Springs in the Greater Chicago

  12. A Regional Assessment of the Effects of Conservation Practices on In-stream Water Quality

    Science.gov (United States)

    Garcia, A. M.; Alexander, R. B.; Arnold, J.; Norfleet, L.; Robertson, D. M.; White, M.

    2011-12-01

    The Conservation Effects Assessment Program (CEAP), initiated by USDA Natural Resources Conservation Service (NRCS), has the goal of quantifying the environmental benefits of agricultural conservation practices. As part of this effort, detailed farmer surveys were compiled to document the adoption of conservation practices. Survey data showed that up to 38 percent of cropland in the Upper Mississippi River basin is managed to reduce sediment, nutrient and pesticide loads from agricultural activities. The broader effects of these practices on downstream water quality are challenging to quantify. The USDA-NRCS recently reported results of a study that combined farmer surveys with process-based models to deduce the effect of conservation practices on sediment and chemical loads in farm runoff and downstream waters. As a follow-up collaboration, USGS and USDA scientists conducted a semi-empirical assessment of the same suite of practices using the USGS SPARROW (SPAtially Referenced Regression On Watershed attributes) modeling framework. SPARROW is a hybrid statistical and mechanistic stream water quality model of annual conditions that has been used extensively in studies of nutrient sources and delivery. In this assessment, the USDA simulations of the effects of conservation practices on loads in farm runoff were used as an explanatory variable (i.e., change in farm loads per unit area) in a component of an existing a SPARROW model of the Upper Midwest. The model was then re-calibrated and tested to determine whether the USDA estimate of conservation adoption intensity explained a statistically significant proportion of the spatial variability in stream nutrient loads in the Upper Mississippi River basin. The results showed that the suite of conservation practices that NRCS has catalogued as complete nutrient and sediment management are a statistically significant feature in the Midwestern landscape associated with phosphorous runoff and delivery to downstream waters

  13. Quantifying in-stream nitrate reaction rates using continuously-collected water quality data

    Science.gov (United States)

    Matthew Miller; Anthony Tesoriero; Paul Capel

    2016-01-01

    High frequency in situ nitrate data from three streams of varying hydrologic condition, land use, and watershed size were used to quantify the mass loading of nitrate to streams from two sources – groundwater discharge and event flow – at a daily time step for one year. These estimated loadings were used to quantify temporally-variable in-stream nitrate processing ...

  14. A Quality-Centric Data Model for Distributed Stream Management Systems

    OpenAIRE

    Pietzuch, P; Fiscato, M; Vu, QH

    2009-01-01

    21.10.14 KB Ok to add published version to spiral. It is challenging for large-scale stream management systems to return always perfect results when processing data streams originating from distributed sources. Data sources and intermediate processing nodes may fail during the lifetime of a stream query. In addition, individual nodes may become overloaded due to processing demands. In practice, users have to accept incomplete or inaccurate query results because of failure or overload. In t...

  15. Optimizing Transport in Surface Mines, Taking into Account the Quality of Extracted Raw Ore

    Directory of Open Access Journals (Sweden)

    Marian Šofranko

    2012-12-01

    Full Text Available This articles concerns problemacy of appropriate separation of transporting mechanisms for mining minerals from individulalteritories. In the following sections of the article a model solution is presented with the use of newly created program for optimizationof transport, taking into account the required quality of extracted raw ore. This process is being done through computing analysisand programming language Borland C++ Builder

  16. Attributes of the Quality of Accounting Information in Firms that Participate in the Brazilian Stock Market

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2016-09-01

    Full Text Available The objective of this study is to analyze the quality of accounting information in companies participating in the Brazilian stock market. The sample studied consists of 101 non-financial companies listed on the BM&FBovespa, from 2003 to 2014. The study is descriptive, using documentary research and quantitative analysis. Based on the individual calculation of the attributes of persistence, predictability and profit smoothing for each company, we developed a ranking of the quality of accounting information using the multi-criteria analysis method TOPSIS and entropy. Then the determinants of company positioning in the ranking of accounting information quality were analyzed using the t test for means and multivariate linear regression. By separating the companies into two groups, the business characteristics of sales growth, level of corporate governance, return on assets and issuance of ADRs presented means with statistically significant differences. However, in explaining the positioning of companies in the ranking of quality of accounting information, only sales growth showed a statistically significant negative relationship, confirming existing empirical evidence that companies with high growth have lower persistence of profits.

  17. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    Directory of Open Access Journals (Sweden)

    Jucelia Appio Tibola

    2012-11-01

    Full Text Available The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D. programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.

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

    Directory of Open Access Journals (Sweden)

    Andreia Carpes Dani

    2017-05-01

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

  19. Does the transformation of accounting firms’ organizational form improve audit quality? Evidence from China

    Directory of Open Access Journals (Sweden)

    Chunfei Wang

    2015-12-01

    Full Text Available In this study, we examine the effects of the transformation of accounting firms’ organizational form on audit quality. We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies. In particular, the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals. We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation, and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality. Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’ organizational forms.

  20. Real-time dissemination of air quality information using data streams and Web technologies: linking air quality to health risks in urban areas.

    Science.gov (United States)

    Davila, Silvije; Ilić, Jadranka Pečar; Bešlić, Ivan

    2015-06-01

    This article presents a new, original application of modern information and communication technology to provide effective real-time dissemination of air quality information and related health risks to the general public. Our on-line subsystem for urban real-time air quality monitoring is a crucial component of a more comprehensive integrated information system, which has been developed by the Institute for Medical Research and Occupational Health. It relies on a StreamInsight data stream management system and service-oriented architecture to process data streamed from seven monitoring stations across Zagreb. Parameters that are monitored include gases (NO, NO2, CO, O3, H2S, SO2, benzene, NH3), particulate matter (PM10 and PM2.5), and meteorological data (wind speed and direction, temperature and pressure). Streamed data are processed in real-time using complex continuous queries. They first go through automated validation, then hourly air quality index is calculated for every station, and a report sent to the Croatian Environment Agency. If the parameter values exceed the corresponding regulation limits for three consecutive hours, the web service generates an alert for population groups at risk. Coupled with the Common Air Quality Index model, our web application brings air pollution information closer to the general population and raises awareness about environmental and health issues. Soon we intend to expand the service to a mobile application that is being developed.

  1. A short report regarding the physicochemical properties of surface water quality in Karaçomak stream, Turkey

    Science.gov (United States)

    Şuţan, Nicoleta Anca; Mutlu, Ekrem; Yanik, Telat; Dobre, Raluca

    2016-04-01

    Within the scope of present study, the water quality of stream Karaçomak in Kastamonu-Turkey was investigated. Water samples were collected from 9 stations selected on Karaçomak stream, considering the pollution points and the points, where the entrance of water into stream is high. The samples taken were analyzed in terms of water temperature, pH, dissolved oxygen, saltiness, electrical conductivity, chemical composition and heavy metal content, and for their genotoxic and cytotoxic potential. Physicochemical evaluation indicated that all samples had heterogeneous intensity of environmental influence, but the considerable impact was noticed for the third and seventh stations. The present study highlights the need for continuous evaluation of water pollution level, and is intended to help in mitigating the environmental impacts and improve environmental performance.

  2. Analysis of stream quality in the Yampa River Basin, Colorado and Wyoming

    Science.gov (United States)

    Wentz, Dennis A.; Steele, Timothy Doak

    1980-01-01

    Historic data show no significant water-temperature changes since 1951 for the Little Snake or Yampa Rivers, the two major streams of the Yampa River basin in Colorado and Wyoming. Regional analyses indicate that harmonic-mean temperature is negatively correlated with altitude. No change in specific conductance since 1951 was noted for the Little Snake River; however, specific conductance in the Yampa River has increaed 14 % since that time and is attributed to increased agricultural and municipal use of water. Site-specific relationships between major inorganic constituents and specific conductance for the Little Snake and Yampa Rivers were similar to regional relationships developed from both historic and recent (1975) data. These relationships provide a means for estimating concentrations of major inorganic constituents from specific conductance, which is easily measured. Trace-element and nutrient data collected from August 1975 through September 1976 at 92 sites in the Yampa River basin indicate that water-quality degradation occurred upstream from 3 sites. The degradation resulted from underground drainage from pyritic materials that probably are associated with coal at one site, discharge from powerplant cooling-tower blowdown water at a second site, and runoff from a small watershed containing a gas field at the third site. Ambient concentrations of dissolved and total iron and manganese frequently exceeded proposed Colorado water-quality standards. The concentrations of many dissolved and total trace elements and nutrients were greatest during March 1976. These were associated with larger suspended-sediment concentrations and smaller pH values than at other times of the year. (USGS)

  3. Water Quality Assessment of Streams and Wetlands in a Fast Growing East African City

    Directory of Open Access Journals (Sweden)

    Niels De Troyer

    2016-03-01

    Full Text Available The combination of rapid urbanization, industrialization, population growth, and low environmental awareness poses a major threat to worldwide valuable freshwater resources, which provide important ecosystem services to humans. There is an urgent need to monitor and assess these resources, as this information is indispensable for sustainable decision-making and management. In this context, we analyzed the chemical and ecological water quality of the riverine environment of a fast growing city in Southwest Ethiopia for which we proposed possible remediation options that were evaluated with an empirical model. The chemical and ecological water quality was assessed at 53 sampling locations using the oxygen Prati index and the ETHbios, which is a biotic index based on macroinvertebrates. In addition, a microbiological analysis was performed to estimate the degree of fecal contamination. Finally, we analyzed the relationship between the oxygen content and the organic pollution to simulate the effect of organics removal from waste streams on the chemical water quality. Our results showed that the average values for dissolved oxygen (4.2 mg DO·L−1 and nutrients (0.9 mg oPO43−·L−1 and 12.8 mg TAN·L−1 exceeded international standards. Moreover, high turbidity levels revealed that land erosion is a severe problem in the region. Along the rivers, a significant increase in oxygen consumption and in nutrient concentrations was observed, indicating organic pollution originating from different diffuse and point sources of pollution. The lack of proper sanitation also led to exceedingly high abundances of fecal coliforms in the surface water (>320 MPN·mL−1. However, fecal contamination was strongly reduced (>92% after the polluted river water passed Boye wetland, indicating the purification potential of natural wetlands and the importance of conserving and protecting those ecosystems. The simulation results of the model showed that water quality

  4. Urban infrastructure influences dissolved organic matter quality and bacterial metabolism in an urban stream network

    Science.gov (United States)

    Urban streams are degraded by a suite of factors, including burial beneath urban infrastructure (i.e., roads, parking lots) that eliminates light and reduces direct organic matter inputs to streams, with likely consequences for organic matter metabolism by microbes and carbon lim...

  5. Machine-Learning Based Channel Quality and Stability Estimation for Stream-Based Multichannel Wireless Sensor Networks

    Directory of Open Access Journals (Sweden)

    Waqas Rehan

    2016-09-01

    Full Text Available Wireless sensor networks (WSNs have become more and more diversified and are today able to also support high data rate applications, such as multimedia. In this case, per-packet channel handshaking/switching may result in inducing additional overheads, such as energy consumption, delays and, therefore, data loss. One of the solutions is to perform stream-based channel allocation where channel handshaking is performed once before transmitting the whole data stream. Deciding stream-based channel allocation is more critical in case of multichannel WSNs where channels of different quality/stability are available and the wish for high performance requires sensor nodes to switch to the best among the available channels. In this work, we will focus on devising mechanisms that perform channel quality/stability estimation in order to improve the accommodation of stream-based communication in multichannel wireless sensor networks. For performing channel quality assessment, we have formulated a composite metric, which we call channel rank measurement (CRM, that can demarcate channels into good, intermediate and bad quality on the basis of the standard deviation of the received signal strength indicator (RSSI and the average of the link quality indicator (LQI of the received packets. CRM is then used to generate a data set for training a supervised machine learning-based algorithm (which we call Normal Equation based Channel quality prediction (NEC algorithm in such a way that it may perform instantaneous channel rank estimation of any channel. Subsequently, two robust extensions of the NEC algorithm are proposed (which we call Normal Equation based Weighted Moving Average Channel quality prediction (NEWMAC algorithm and Normal Equation based Aggregate Maturity Criteria with Beta Tracking based Channel weight prediction (NEAMCBTC algorithm, that can perform channel quality estimation on the basis of both current and past values of channel rank estimation

  6. Machine-Learning Based Channel Quality and Stability Estimation for Stream-Based Multichannel Wireless Sensor Networks.

    Science.gov (United States)

    Rehan, Waqas; Fischer, Stefan; Rehan, Maaz

    2016-09-12

    Wireless sensor networks (WSNs) have become more and more diversified and are today able to also support high data rate applications, such as multimedia. In this case, per-packet channel handshaking/switching may result in inducing additional overheads, such as energy consumption, delays and, therefore, data loss. One of the solutions is to perform stream-based channel allocation where channel handshaking is performed once before transmitting the whole data stream. Deciding stream-based channel allocation is more critical in case of multichannel WSNs where channels of different quality/stability are available and the wish for high performance requires sensor nodes to switch to the best among the available channels. In this work, we will focus on devising mechanisms that perform channel quality/stability estimation in order to improve the accommodation of stream-based communication in multichannel wireless sensor networks. For performing channel quality assessment, we have formulated a composite metric, which we call channel rank measurement (CRM), that can demarcate channels into good, intermediate and bad quality on the basis of the standard deviation of the received signal strength indicator (RSSI) and the average of the link quality indicator (LQI) of the received packets. CRM is then used to generate a data set for training a supervised machine learning-based algorithm (which we call Normal Equation based Channel quality prediction (NEC) algorithm) in such a way that it may perform instantaneous channel rank estimation of any channel. Subsequently, two robust extensions of the NEC algorithm are proposed (which we call Normal Equation based Weighted Moving Average Channel quality prediction (NEWMAC) algorithm and Normal Equation based Aggregate Maturity Criteria with Beta Tracking based Channel weight prediction (NEAMCBTC) algorithm), that can perform channel quality estimation on the basis of both current and past values of channel rank estimation. In the end

  7. Stream water quality in the context of payments for environmental services in Southeastern Brazil

    Science.gov (United States)

    Piccolo, M. C.; Reis, L. D. C.; Figueiredo, R. D. O.; Camargo, P. B. D.; Costa, C. F. G. D.; Zuccari, M. L.; Green, T. R.

    2015-12-01

    Public policy of payment for environmental services (PES) was established in 2007 to face the challenge of recuperatingwater resources at one of the headwater areas of the Jaguari River Basin, which supplies an important reservoir for the metropolitan region of São Paulo, Brazil. Such effort consists of reforestation of riparian zones and spring lands at the hills of selected catchments, including the Ribeirão das Posses (RP) catchment. Since 2012 the University of São Paulo has developed research at RP to monitor the benefits of these practices on stream water quality, and identified a few parameters as good indicators to follow up the results of this PES program. The present study has the objective to show results of the monthly monitoring in2015,including 13 sampling stations at RP catchment distributed as follows: one in a spring forested area, three in spring areas of different ages of reforestation (3, 5 and 8 years), and nine at reaches of RP streamlocated in a way to contemplate the effects of the first order streams that comes from the studied spring areas entering RP. We established two additional stations at the Jaguari River, upstream and downstream of RP outlet. In situ measurements include temperature, pH, electric conductivity (EC) and dissolved oxygen (DO), and collect water samples to bring to the laboratory for analyses of dissolved organic and inorganic carbon (DOC and DIC), total nitrogen (TN) and alkalinity. Also, sediments (fine fraction: >0.45 μm; and coarse fraction: >63 μm) are collected for isotopic carbon analyses. Preliminary results show pH values ranging from 5.5 to 7.8, while DO ranges from 5.8 to 8.9 mg L-1. As for EC, the mean at the spring forested station was 34.6 μS cm-1, while at spring areas of 3, 6 and 8 years of reforestation they were 53.3, 73.8 and 34.8 μS cm-1, respectively. We expected that by the end of this annual monitoring the benefits of reforestation will be affirmed.

  8. Geostatistical prediction of microbial water quality throughout a stream network using meteorology, land cover, and spatiotemporal autocorrelation.

    Science.gov (United States)

    Holcomb, David Andrew; Messier, Kyle P; Serre, Marc L; Rowny, Jakob G; Stewart, Jill R

    2018-06-11

    Predictive modeling is promising as an inexpensive tool to assess water quality. We developed geostatistical predictive models of microbial water quality that empirically modelled spatiotemporal autocorrelation in measured fecal coliform (FC) bacteria concentrations to improve prediction. We compared five geostatistical models featuring different autocorrelation structures, fit to 676 observations from 19 locations in North Carolina's Jordan Lake watershed using meteorological and land cover predictor variables. Though stream distance metrics (with and without flow-weighting) failed to improve prediction over the Euclidean distance metric, incorporating temporal autocorrelation substantially improved prediction over the space-only models. We predicted FC throughout the stream network daily for one year, designating locations "impaired", "unimpaired", or "unassessed" if the probability of exceeding the state standard was >90%, 10% but <90%, respectively. We could assign impairment status to more of the stream network on days any FC were measured, suggesting frequent sample-based monitoring remains necessary, though implementing spatiotemporal predictive models may reduce the number of concurrent sampling locations required to adequately assess water quality. Together, these results suggest that prioritizing sampling at different times and conditions using geographically sparse monitoring networks is adequate to build robust and informative geostatistical models of water quality impairment.

  9. The water quality of streams draining a plantation forest on gley soils: the Nant Tanllwyth, Plynlimon mid-Wales

    Directory of Open Access Journals (Sweden)

    C. Neal

    2004-01-01

    Full Text Available The water quality of the Nant Tanllwyth stream in the Plynlimon region of mid-Wales is related to the key hydrobiogeological controls and the effects of conifer harvesting based on an analysis of rain, cloud, stream and groundwater measurements. The results show the normal patterns of stream water quality response to hydrology. Thus, there is a high damping of atmospheric inputs due to storage in a highly heterogeneous soil and groundwater system. Correspondingly, there is a highly dynamic response for components such as calcium, bicarbonate and aluminium. This response links to the relative inputs of acidic and aluminium-bearing soil waters under high flow conditions and base enriched bicarbonate bearing waters from the groundwater areas under baseflow conditions. The introduction of a deep borehole near the main stem of the river opened up a groundwater flow route to the stream and other parts of the catchment. There were two aspects to this. Firstly, it caused a change to the stream water quality, particularly under baseflow conditions, by increasing the concentrations of calcium and magnesium and by reducing the acidity. The monitoring shows that this change has persisted for over eight years and that there is no sign of reversion to pre-borehole times. Secondly, it caused a change in the groundwater level and chemistry at a borehole on the other side of the river. This feature shows that the fracture system is of hydrogeochemical and hydrogeological complexity. The effects of conifer harvesting are remarkable. At the local scale, felling leads to the expected short term increase in nitrate, ammonium and phosphate from the disturbance of the soil and the reduction in uptake into the vegetation. Correspondingly, there is a reduction in sodium and chloride linked to reduced scavenging of atmospheric inputs from cloud water by the vegetation and also due to increased dilution potential due to reductions in transpiration by the trees. However

  10. Shade and flow effects on ammonia retention in macrophyte-rich streams: implications for water quality

    International Nuclear Information System (INIS)

    Wilcock, Robert J.; Scarsbrook, Mike R.; Cooke, James G.; Costley, Kerry J.; Nagels, John W.

    2004-01-01

    Controlled releases of NH 4 -N and conservative tracers (Br - and Cl - ) to five reaches of four streams with contrasting macrophyte communities have shown differing retentions, largely as a result of the way plants interact with stream flow and velocity. First-order constants (k) were 1.0-4.8 d -1 and retention of NH 4 -N was 6-71% of amounts added to each reach. Distance travelled before a 50% reduction in concentration was achieved were 40-450 m in three streams under low-flow conditions, and 2400-3800 m at higher flows. Retention (%) of NH 4 -N can be approximated by a simple function of travel time and k, highlighting the importance of the relationship between macrophytes and stream velocity on nutrient processing. This finding has significant management implications, particularly with respect to restoration of riparian shade. Small streams with predominantly marginal emergent plants are likely to have improved retention of NH 4 -N as a result of shading or other means of reducing plant biomass. Streams dominated by submerged macrophytes will have impaired NH 4 -N retention if plant biomass is reduced because of reduced contact times between NH 4 -N molecules and reactive sites. In these conditions water resource managers should utilise riparian shading in concert with unshaded vegetated reaches to achieve a balance between enhanced in-stream habitat and nutrient processing capacity

  11. The concept of an integrated quality record nuclear material accountancy system

    International Nuclear Information System (INIS)

    Von Wachtendonk, H.J.

    1987-01-01

    RBU had already started in 1976 with the computerisation of its nuclear material accountancy system. It used the hardware and the software which were at hand at that time. The development of the software needed about 3 years, and so, the system, was fully introduced in 1979 and has been used since then with only minor changes. But with the time, the overwhelming progress in computer and software technology has overcome the existing system. Upgrading the old system would need a lot of effort, so RBU decided to modernize its system fundamentally. In the time between RBU has developed a quality record and documentation system for the purposes of quality assurance and quality control. This system shall be enlarged, so that it can overtake the tasks of NMA, too. The quality record system contains already nearly 80 % of all NMA-relevant data. The presented paper will describe the main changes between the present and the future system

  12. The quality of financial reporting in China: An examination from an accounting restatement perspective

    Directory of Open Access Journals (Sweden)

    Xia Wang

    2011-12-01

    Full Text Available This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005. Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival, rather than to support refinancing goals. Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled, with diffused ownership and a relatively low proportion of shares held by institutional investors. Furthermore, we find the market to be relatively insensitive to such admissions. Investors’ reactions capture only the earnings information of the current reported year, rather than also reflecting the concurrently revealed correction of past financial reporting. However, the equity market does not completely ignore the earnings information. Investors’ reliance on earnings is merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value; providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior. Nevertheless, regulators’ ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful. The frequency of restatements decreased over our sample period, which reinforces the current regulatory prospects and strategies for further improving China’s capital markets.

  13. Peer pressure and public reporting within healthcare setting: improving accountability and health care quality in hospitals.

    Science.gov (United States)

    Specchia, Maria Lucia; Veneziano, Maria Assunta; Cadeddu, Chiara; Ferriero, Anna Maria; Capizzi, Silvio; Ricciardi, Walter

    2012-01-01

    In the last few years, the need of public reporting of health outcomes has acquired a great importance. The public release of performance results could be a tool for improving health care quality and many attempts have been made in order to introduce public reporting programs within the health care context at different levels. It would be necessary to promote the introduction of a standardized set of outcome and performance measures in order to improve quality of health care services and to make health care providers aware of the importance of transparency and accountability.

  14. Topical understandings of nuclear material measurement · accountancy and quality assurance

    International Nuclear Information System (INIS)

    Kikuchi, Masahiro; Muraoka, Susumu; Osabe, Takeshi; Terada, Hiromi; Shimizu, Kenichi; Ohtani, Tetsuo; Fujimaki, Kazunori; Ishikawa, Tadatsugu; Shinohara, Yoshinori

    2002-01-01

    Nuclear material measurement is an important measure to determine the amount of nuclear material of each stage such as receipt, shipment, inventory and hold-up. The material accountancy based on the material balance among the measurements is a measure to control of nuclear material. The material accountancy, from the technical aspect, can be used as promising measures for purposes from operator's level to state's level such as the nuclear safety, property control and environmental preservation other than safeguards measures only to conclude no diversion of nuclear material. This paper discusses various purposes of nuclear material measurements and clarifies the certain function such as quality assurance to be expected at each purpose. Based on the discussion, critical points for the quality assurance of each stage are studied. (author)

  15. Accountability for the Quality of Care Provided to People with Serious Illness

    Science.gov (United States)

    Hudson Scholle, Sarah; Briefer French, Jessica

    2018-01-01

    Abstract Background: Care for patients with serious illness is an emerging practice area that has gained attention as value-based purchasing has increased. While the number of programs is growing, their impact on care quality and outcomes is unknown. Objective: With support from the Gordon and Betty Moore Foundation, the National Committee for Quality Assurance (NCQA) is assessing the feasibility of creating an accountability program focused on serious illness care. Methods: This article describes the process of developing an accountability program, findings from our initial work, and our plans to develop measures for a serious illness care accountability program. We focused on three questions: 1. What patient populations should be targeted for measurement?2. What entities have accountability for ensuring high-quality care for serious illness?3. What structures, processes, and outcomes should be evaluated in an accountability program for serious illness care? Results: Our environmental scan showed that the evidence base for specific patient populations or care models is not sufficiently mature to justify traditional structure and process measures. In visits to serious illness care programs, we observed different staffing models, care models, care settings, and payment structures. We found a gap between recommended inclusion criteria and services when compared to inclusion criteria and services offered by existing programs. Conclusions: To address the challenges, NCQA intends to develop outcome measures driven by patient and family priorities. Structure and process measures will focus on building organizations' capacity to measure outcomes, including patient engagement and outcomes, linked to patient goals. PMID:29313755

  16. Assessment of stream bottom sediment quality in the vicinity of the Caldas uranium mine

    Energy Technology Data Exchange (ETDEWEB)

    Oliveira, Priscila E.S. de, E-mail: pge_13@hotmail.com [Universidade Federal de Ouro Preto (ProAmb/UFOP), Ouro Preto, MG (Brazil). Programa de Pos-Graduacao em Engenharia Ambiental; Filho, Carlos A.C.; Moreira, Rubens M.; Ramos, Maria E.A.F.; Dutra, Pedro H.; Ferreira, Vinicius V.M., E-mail: cacf@cdtn.br [Centro de Desenvolvimento da Tecnologia Nuclear (CDTN/CNEN-MG), Belo Horizonte (Brazil); Silva, Nivaldo C., E-mail: ncsilva@cnen.gov.br [Comissao Nacional de Energia Nuclear (LAPOC/CNEN-MG), Pocos de Caldas, MG (Brazil). Laboratorio de Pocos de Caldas

    2015-07-01

    An evaluation of the quality of stream bottom sediments was performed in the surroundings of the Caldas Uranium Mining and Milling Facilities (UMMF), sited on Pocos de Caldas Plateau (southeastern Brazil), to verify whether the sediments in the water bodies downstream the plant, were impacted by effluents from a large waste rock pile, named Waste Rock Pile 4 (WRP4), and from the Tailings Dam (TD). In order to perform the research, twelve sampling stations were established in the watersheds around Caldas UMMF: the Soberbo creek, the Consulta brook, and the Taquari river. One of the stations was located inside the Bacia Nestor Figueiredo, a retention pond that receives effluents from WRP4, and another in a settling tank (D2) for radium, which receives the effluents from TD. A monitoring scheme has been developed, comprising four sampling campaigns in 2010 and 2011, and the samples were analyzed for selected metals-metalloids and radionuclides, using Inductively Coupled Plasma Mass Spectrometry (ICP-MS), Inductively Coupled Plasma Atomic Emission Spectroscopy (ICP-AES), Ultraviolet-Visible (UV-Vis) Spectroscopy and Gamma-ray Spectrometry. The results suggest that effluents discharged from retention ponds to watercourses, causing an increase in the concentration of As, B, Ba, Cr, Mo, Mn, Pb, Zn, {sup 238}U, {sup 232}Th, {sup 226}Ra, {sup 228}Ra and {sup 210}Pb in sediments. Detailed investigation in sub-superficial layers is recommended at these locations to evaluate the need of implementing mitigation actions such as lining and constructing hydraulic barriers downstream the ponds. Actually, the UTM/Caldas operator is already implementing control measures. (author)

  17. Initial Characterization and Water Quality Assessment of Stream Landscapes in Northern Mongolia

    Directory of Open Access Journals (Sweden)

    Jürgen Hofmann

    2015-06-01

    Full Text Available A comprehensive monitoring project (2006–2013 provided data on hydrology, hydromorphology, climatology, water physico-chemistry, sedimentology, macroinvertebrate community and fish diversity in the Kharaa River basin in northern Mongolia, thus enabling, for the first time, a detailed characterization of the stream landscapes. Surface waters were categorized into separate “water bodies” according to their identifiable abiotic and biocoenotic features, subsequently creating the smallest management sub-units within the river basin. Following the approach of the European Water Framework Directive (EC-WFD, in order to obtain a good ecological status (GES, four clearly identifiable water bodies in the Kharaa River main channel and seven water bodies consisting of the basin’s tributaries were delineated. The type-specific undisturbed reference state of various aquatic ecosystems was identified in the assessment and used to set standards for restoration goals. With regards to water quality and quantity, the upper reaches of the Kharaa River basin in the Khentii Mountains were classified as having a “good” ecological and chemical status. Compared with these natural reference conditions in the upper reaches, the initial risk assessment identified several “hot spot” regions with impacted water bodies in the middle and lower basin. Subsequently, the affected water bodies are at risk of not obtaining a level of good ecological and/or chemical status for surface waters. Finally, a matrix of cause-response relationships and stressor complexes has been developed and is presented here. The applicability of management approaches is discussed to better foster the development of a sustainable river basin management plan. The application of natural references states offers a sound scientific base to assess the impact of anthropogenic activities across the Kharaa River basin.

  18. Assessment of stream bottom sediment quality in the vicinity of the Caldas uranium mine

    International Nuclear Information System (INIS)

    Oliveira, Priscila E.S. de; Silva, Nivaldo C.

    2015-01-01

    An evaluation of the quality of stream bottom sediments was performed in the surroundings of the Caldas Uranium Mining and Milling Facilities (UMMF), sited on Pocos de Caldas Plateau (southeastern Brazil), to verify whether the sediments in the water bodies downstream the plant, were impacted by effluents from a large waste rock pile, named Waste Rock Pile 4 (WRP4), and from the Tailings Dam (TD). In order to perform the research, twelve sampling stations were established in the watersheds around Caldas UMMF: the Soberbo creek, the Consulta brook, and the Taquari river. One of the stations was located inside the Bacia Nestor Figueiredo, a retention pond that receives effluents from WRP4, and another in a settling tank (D2) for radium, which receives the effluents from TD. A monitoring scheme has been developed, comprising four sampling campaigns in 2010 and 2011, and the samples were analyzed for selected metals-metalloids and radionuclides, using Inductively Coupled Plasma Mass Spectrometry (ICP-MS), Inductively Coupled Plasma Atomic Emission Spectroscopy (ICP-AES), Ultraviolet-Visible (UV-Vis) Spectroscopy and Gamma-ray Spectrometry. The results suggest that effluents discharged from retention ponds to watercourses, causing an increase in the concentration of As, B, Ba, Cr, Mo, Mn, Pb, Zn, 238 U, 232 Th, 226 Ra, 228 Ra and 210 Pb in sediments. Detailed investigation in sub-superficial layers is recommended at these locations to evaluate the need of implementing mitigation actions such as lining and constructing hydraulic barriers downstream the ponds. Actually, the UTM/Caldas operator is already implementing control measures. (author)

  19. Water quality and ecosystem management: Data-driven reality check of effects in streams and lakes

    Science.gov (United States)

    Destouni, Georgia; Fischer, Ida; Prieto, Carmen

    2017-08-01

    This study investigates nutrient-related water quality conditions and change trends in the first management periods of the EU Water Framework Directive (WFD; since 2009) and Baltic Sea Action Plan (BASP; since 2007). With mitigation of nutrients in inland waters and their discharges to the Baltic Sea being a common WFD and BSAP target, we use Sweden as a case study of observable effects, by compiling and analyzing all openly available water and nutrient monitoring data across Sweden since 2003. The data compilation reveals that nutrient monitoring covers only around 1% (down to 0.2% for nutrient loads) of the total number of WFD-classified stream and lake water bodies in Sweden. The data analysis further shows that the hydro-climatically driven water discharge dominates the determination of waterborne loads of both total phosphorus and total nitrogen across Sweden. Both water discharge and the related nutrient loads are in turn well correlated with the ecosystem status classification of Swedish water bodies. Nutrient concentrations do not exhibit such correlation and their changes over the study period are on average small, but concentration increases are found for moderate-to-bad status waters, for which both the WFD and the BSAP have instead targeted concentration decreases. In general, these results indicate insufficient distinction and mitigation of human-driven nutrient components in inland waters and their discharges to the sea by the internationally harmonized applications of the WFD and the BSAP. The results call for further comparative investigations of observable large-scale effects of such regulatory/management frameworks in different parts of the world.

  20. A Note on Accounting Education in Vocational Schools and Its Quality

    Directory of Open Access Journals (Sweden)

    Fehmi Karasioğlu

    2011-06-01

    Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

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

    Directory of Open Access Journals (Sweden)

    Biljana Tešić

    2011-09-01

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

  2. Preventive Care Quality of Medicare Accountable Care Organizations: Associations of Organizational Characteristics With Performance.

    Science.gov (United States)

    Albright, Benjamin B; Lewis, Valerie A; Ross, Joseph S; Colla, Carrie H

    2016-03-01

    Accountable Care Organizations (ACOs) are a delivery and payment model aiming to coordinate care, control costs, and improve quality. Medicare ACOs are responsible for 8 measures of preventive care quality. To create composite measures of preventive care quality and examine associations of ACO characteristics with performance. This is a cross-sectional study of Medicare Shared Savings Program and Pioneer participants. We linked quality performance to descriptive data from the National Survey of ACOs. We created composite measures using exploratory factor analysis, and used regression to assess associations with organizational characteristics. Of 252 eligible ACOs, 246 reported on preventive care quality, 177 of which completed the survey (response rate=72%). In their first year, ACOs lagged behind PPO performance on the majority of comparable measures. We identified 2 underlying factors among 8 measures and created composites for each: disease prevention, driven by vaccines and cancer screenings, and wellness screening, driven by annual health screenings. Participation in the Advanced Payment Model, having fewer specialists, and having more Medicare ACO beneficiaries per primary care provider were associated with significantly better performance on both composites. Better performance on disease prevention was also associated with inclusion of a hospital, greater electronic health record capabilities, a larger primary care workforce, and fewer minority beneficiaries. ACO preventive care quality performance is related to provider composition and benefitted by upfront investment. Vaccine and cancer screening quality performance is more dependent on organizational structure and characteristics than performance on annual wellness screenings, likely due to greater complexity in eligibility determination and service administration.

  3. Seasonal variability of stream water quality response to storm events captured using high-frequency and multi-parameter data

    Science.gov (United States)

    Fovet, O.; Humbert, G.; Dupas, R.; Gascuel-Odoux, C.; Gruau, G.; Jaffrezic, A.; Thelusma, G.; Faucheux, M.; Gilliet, N.; Hamon, Y.; Grimaldi, C.

    2018-04-01

    The response of stream chemistry to storm is of major interest for understanding the export of dissolved and particulate species from catchments. The related challenge is the identification of active hydrological flow paths during these events and of the sources of chemical elements for which these events are hot moments of exports. An original four-year data set that combines high frequency records of stream flow, turbidity, nitrate and dissolved organic carbon concentrations, and piezometric levels was used to characterize storm responses in a headwater agricultural catchment. The data set was used to test to which extend the shallow groundwater was impacting the variability of storm responses. A total of 177 events were described using a set of quantitative and functional descriptors related to precipitation, stream and groundwater pre-event status and event dynamics, and to the relative dynamics between water quality parameters and flow via hysteresis indices. This approach led to identify different types of response for each water quality parameter which occurrence can be quantified and related to the seasonal functioning of the catchment. This study demonstrates that high-frequency records of water quality are precious tools to study/unique in their ability to emphasize the variability of catchment storm responses.

  4. Effects of geothermal energy utilization on stream biota and water quality at The Geysers, California. Final report. [Big Sulphur, Little Sulphur, Squaw, and Pieta Creeks

    Energy Technology Data Exchange (ETDEWEB)

    LeGore, R.S.

    1975-01-01

    The discussion is presented under the following section headings: biological studies, including fish, insects, and microbiology; stream hydrology; stream water quality, including methods and results; the contribution of tributaries to Big Sulphur Creek, including methods, results, and tributary characterization; standing water at wellheads; steam condensate quality; accidental discharges; trout spawning bed quality; major conclusions; list of references; and appendices. It is concluded that present operational practices at Geysers geothermal field do not harm the biological resources in adjacent streams. The only effects of geothermal development observed during the study were related to operational accidents. (JGB)

  5. Effects of land use, stream habitat, and water quality on biological communities of wadeable streams in the Illinois River Basin of Arkansas, 2011 and 2012

    Science.gov (United States)

    Petersen, James C.; Justus, B.G.; Meredith, Bradley J.

    2014-01-01

    The Illinois River Basin includes an area of diverse land use in northwestern Arkansas. Land-use data collected in 2006 indicate that most of the land in the basin is agricultural. The agricultural land is used primarily for production of poultry and cattle. Eighteen sites were selected from the list of candidate sites based on drainage area, land use, presence or absence of an upstream wastewater-treatment plant, water quality, and other information gathered during the reconnaissance. An important consideration in the process was to select sites along gradients of forest to urban land use and forest to agricultural land use. Water-quality samples were collected for analysis of nutrients, and a multiparameter field meter was used to measure water temperature, specific conductance, pH, and dissolved oxygen. Streamflow was measured immediately following the water-quality sampling. Macroalgae coverage was estimated and periphyton, macroinvertebrate, and fish communities were sampled at each site. Stream habitat also was assessed. Many types of land-use, water-quality, and habitat factors affected one or more aspects of the biological communities. Several macroinvertebrate and fish metrics changed in response to changes in percent forest; sites that would be considered most disturbed, based on these metrics, are sites with the highest percentages of urban land use in their associated basins. The presence of large mats of macroalgae was one of the most noticeable biological characteristics in several streams within the Illinois River Basin. The highest macroalgae percent cover values were recorded at four sites downstream from wastewater-treatment plants. Macroalgae percent cover was strongly correlated only with bed substrate size, canopy closure, and specific conductance. Periphyton metrics were most often and most strongly correlated with riparian shading, specific conductance, substrate turbidity, percent agriculture, poultry house density, and unpaved road density

  6. Training the next generation of scientists: Modeling Infectious Disease and Water Quality of Montana Streams

    Science.gov (United States)

    Fytilis, N.; Wyman, S.; Lamb, R.; Stevens, L.; Kerans, B.; Rizzo, D. M.

    2010-12-01

    water quality and the presence of these taxa is important in determining stream health. In addition, system dynamics software (STELLA) is used to model the non-linear relationships and feedback between worm prevalence and disease dynamics. These types of collaborations between engineers, biologists, field ecologists and geneticists from secondary, post-secondary and higher institutions proved useful in linking complex geochemical data, worm community structure and molecular genetics to develop the next-generation scientists and better understand disease dynamics.

  7. Afloat in a Boat: Linking Land Use / Land Cover to the Spatial Evolution of Water Quality along a Blackwater Stream

    Science.gov (United States)

    Neville, J.; Vose, J. M.; Nichols, E. G.; Jass, T. L.; Emanuel, R. E.; McRae, J.

    2016-12-01

    Water quality and land use/land cover (LULC) are linked intimately in many watersheds, although exact relationships are often nonlinear and sometimes complex. Together with watershed topography, LULC can affect water quality in various ways. As such, attributing water quality characteristics to LULC variations (either in space or time) can be difficult. Many studies seek to understand these relationships from a Eulerian reference frame, which typically involves many samples or observations through time at a fixed location. Here we explore an alternative approach to understanding relationships between LULC and water quality that relies on a Lagrangian, or moving, reference frame, in which the effects of LULC and watershed topography on water quality can be observed through a different lens. We studied three reaches of the Lumber River, a blackwater stream in North Carolina's Coastal Plain, to assess relationships between LULC and water quality in a watershed that is a patchwork of agriculture, forests, wetlands and developed land. Our study combines spatially intensive water quality measurements (temperature, specific conductance, dissolved oxygen, pH and nitrate concentration), collected by boat, with geospatial analyses of LULC to understand influences on the spatial evolution of reach-scale water quality. In particular, we investigate relationships between spatial patterns in nitrate and the changing spatial characteristics of the watershed integrated at sampling points along each reach. We also assess relationships between nitrate and other water quality variables, such as pH, temperature, and dissolved oxygen to better understand the potential role of in-stream nutrient processing in observed spatial patterns. This work has implications for the regulation and management of agriculture, wetlands, and forests in a region that has long struggled to balance agriculture, a major economic driver, with water quality, a major concern for recreation and cultural

  8. Assessment of stream quality using biological indices at selected sites in the Schuylkill River basin, Chester County, Pennsylvania, 1981-97

    Science.gov (United States)

    Reif, Andrew G.

    2002-01-01

    IntroductionIn 1970, the Chester County Water Resources Authority (Pennsylvania) and the U.S. Geological Survey (USGS) established a long-term water-quality network with the goal of assessing the quality of streams in the county and understanding stream changes in response to urbanization using benthic-macroinvertebrate data. This database represents one of the longest continuous water-quality data sets in the country. Benthic macroinvertebrates are aquatic insects, such as mayflies, caddisflies, riffle beetles, and midges, and other invertebrates that live on the stream bottom. Benthic macroinvertebrates are useful in evaluating stream quality because their habitat preferences and low motility cause them to be affected directly by substances that enter the aquatic system. By evaluating the diversity and community structure of benthic-macroinvertebrate populations, a determination of stream quality can be made.Between 1981 and 1997, the network consisted of 43 sites in 5 major basins in Chester County—Delaware, Schuylkill, Brandywine, Big Elk and Octoraro, and Red and White Clay. Benthic-macroinvertebrate, water-chemistry, and habitat data were collected each year in October or November during base-flow conditions. Using these data, Reif evaluated the overall water-quality condition of Chester County streams. This Fact Sheet summarizes the key findings from Reif for streams in the Schuylkill River Basin. These streams include Pigeon Creek (site 10), Stony Run (site 6), French Creek (sites 12-16), Pickering Creek (sites 1-5), Little Valley Creek (site 49), and Valley Creek (site 50). This summary includes an analysis of stream conditions based on benthic-macroinvertebrate samples and an analysis of trends in stream conditions for the 17-year study period.

  9. Medicare Accountable Care Organizations of Diverse Structures Achieve Comparable Quality and Cost Performance.

    Science.gov (United States)

    Comfort, Leeann N; Shortell, Stephen M; Rodriguez, Hector P; Colla, Carrie H

    2018-01-31

    To examine whether an empirically derived taxonomy of Accountable Care Organizations (ACOs) is associated with quality and spending performance among patients of ACOs in the Medicare Shared Savings Program (MSSP). Three waves of the National Survey of ACOs and corresponding publicly available Centers for Medicare & Medicaid Services performance data for NSACO respondents participating in the MSSP (N = 204); SK&A Office Based Physicians Database from QuintilesIMS. We compare the performance of three ACO types (physician-led, integrated, and hybrid) for three domains: quality, spending, and likelihood of achieving savings. Sources of performance variation within and between ACO types are compared for each performance measure. There is greater heterogeneity within ACO types than between ACO types. There were no consistent differences in quality by ACO type, nor were there differences in likelihood of achieving savings or overall spending per-person-year. There was evidence for higher spending on physician services for physician-led ACOs. ACOs of diverse structures perform comparably on core MSSP quality and spending measures. CMS should maintain its flexibility and continue to support participation of diverse ACOs. Future research to identify modifiable organizational factors that account for performance variation within ACO types may provide insight as to how best to improve ACO performance based on organizational structure and ownership. © Health Research and Educational Trust.

  10. Dissolved pesticides, dissolved organic carbon, and water-quality characteristics in selected Idaho streams, April--December 2010

    Science.gov (United States)

    Reilly, Timothy J.; Smalling, Kelly L.; Wilson, Emma R.; Battaglin, William A.

    2012-01-01

    Water-quality samples were collected from April through December 2010 from four streams in Idaho and analyzed for a suite of pesticides, including fungicides, by the U.S. Geological Survey. Water samples were collected from two agricultural and two nonagricultural (control) streams approximately biweekly from the beginning of the growing season (April) through the end of the calendar year (December). Samples were analyzed for 90 pesticides using gas chromatography/mass spectrometry. Twenty-three pesticides, including 8 fungicides, 10 herbicides, 3 insecticides, and 2 pesticide degradates, were detected in 45 water samples. The most frequently detected compounds in the two agricultural streams and their detection frequencies were metolachlor, 96 percent; azoxystrobin, 79 percent; boscalid, 79 percent; atrazine, 46 percent; pendimethalin, 33 percent; and trifluralin, 33 percent. Dissolved-pesticide concentrations ranged from below instrumental limits of detection (0.5-1.0 nanograms per liter) to 771 nanograms per liter (hexazinone). The total number of pesticides detected in any given water sample ranged from 0 to 11. Only three pesticides (atrazine, fipronil, and simazine) were detected in samples from the control streams during the sampling period.

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

    Science.gov (United States)

    Miralha, L.; Kim, D.

    2017-12-01

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

  12. Accounting for quality in the measurement of hospital performance: evidence from Costa Rica.

    Science.gov (United States)

    Arocena, Pablo; García-Prado, Ariadna

    2007-07-01

    This paper provides insights into how Costa Rican public hospitals responded to the pressure for increased efficiency and quality introduced by the reforms carried out over the period 1997-2001. To that purpose we compute a generalized output distance function by means of non-parametric mathematical programming to construct a productivity index, which accounts for productivity changes while controlling for quality of care. Our results show an improvement in hospital performance mainly driven by quality increases. The adoption of management contracts seems to have contributed to such enhancement, more notably for small hospitals. Further, productivity growth is primarily due to technical and scale efficiency change rather than technological change. A number of policy implications are drawn from these results. Copyright (c) 2006 John Wiley & Sons, Ltd.

  13. The impact of inclusive business on ethical values & internal control quality: an accounting perspective

    Directory of Open Access Journals (Sweden)

    Tamer A. El Nashar

    2016-12-01

    Full Text Available The objective of this paper is to examine the impact of inclusive business on the internal ethical values and the internal control quality while conceiving the accounting perspective. I construct the hypothesis for this paper based on the potential impact on the organizations’ awareness to be directed to the inclusive business approach that will significantly impact the culture of the organizations then the ethical values and the internal control quality. I use the approach of the expected value and variance of random variable test in order to analyze the potential impact of inclusive business. I support the examination by discrete probability distribution and continuous probability distribution. I find a probability of 85.5% to have a significant potential impact of the inclusive business by 100% score on internal ethical values and internal control quality. And to help contribute to sustainability growth, reduce poverty and improve organizational culture and learning.

  14. Fostering rigour in accounting for social sustainability

    NARCIS (Netherlands)

    O'Dwyer, B.; Unerman, J.

    2015-01-01

    This paper illuminates how a journal and its editor can initiate and foster a stream of high quality and influential research in a novel area. It does this by analysing Accounting, Organizations and Society's (AOS's) and Anthony Hopwood's nurturing of research into key aspects of accounting for

  15. Biological Monitoring Using Macroinvertebrates as Bioindicators of Water Quality of Maroaga Stream in the Maroaga Cave System, Presidente Figueiredo, Amazon, Brazil

    Directory of Open Access Journals (Sweden)

    Christiane Brito Uherek

    2014-01-01

    Full Text Available Aquatic environments are being modified by anthropogenic activities regarding their biological, physical, and chemical conditions; even pristine aquatic ecosystems can be threatened. This study focused on the biological monitoring of Maroaga Stream—a first order stream located in an Environmental Protection Area in the Amazon using the Biological Monitoring Working Party (BMWP Score System. The BMWP Score System revealed that the Maroaga Stream was a Class I stream (score of 138 points, indicating clean or not significantly altered water quality. The results suggest the adequate environmental conditions and ecological responses of the Maroaga Stream.

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

    Directory of Open Access Journals (Sweden)

    Asep Darmansyah

    2015-08-01

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

  17. 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

  18. Regional Groundwater and Storms Are Hydrologic Controls on the Quality and Export of Dissolved Organic Matter in Two Tropical Rainforest Streams, Costa Rica

    Science.gov (United States)

    Osburn, Christopher L.; Oviedo-Vargas, Diana; Barnett, Emily; Dierick, Diego; Oberbauer, Steven F.; Genereux, David P.

    2018-03-01

    A paired-watershed approach was used to compare the quality and fluxes of dissolved organic matter (DOM) during stormflow and baseflow in two lowland tropical rainforest streams located in northeastern Costa Rica. The Arboleda stream received regional groundwater (RGW) flow, whereas the Taconazo stream did not. DOM quality was assessed with absorbance and fluorescence and stable carbon isotope (δ13C-DOC) values. RGW DOM lacked detectable fluorescence and had specific ultraviolet absorption (SUVA254) and absorbance slope ratio (SR) values consistent with low aromaticity and low molecular weight material, respectively. We attributed these properties to microbial degradation and sorption of humic DOM to mineral surfaces during transport through bedrock. SUVA254 values were lower and SR values were higher in the Arboleda stream during baseflow compared to the Taconazo stream, presumably due to dilution by RGW. However, no significant difference in SUVA254 or SR occurred between the streams during stormflow. SUVA254 was negatively correlated to δ13C-DOC (r2 = 0.61, P runoff containing soil and throughfall C sources. Mean DOC export from the Taconazo stream during the study period was 2.62 ± 0.39 g C m-2 year-1, consistent with other tropical streams, yet mean DOC export from the Arboleda stream was 13.79 ± 2.07 g C m-2 year-1, one of the highest exports reported and demonstrating a substantial impact of old RGW from outside the watershed boundary can have on surface water carbon cycling.

  19. Percent Forest Adjacent to Streams

    Data.gov (United States)

    U.S. Environmental Protection Agency — The type of vegetation along a stream influences the water quality in the stream. Intact buffer strips of natural vegetation along streams tend to intercept...

  20. Percent Agriculture Adjacent to Streams

    Data.gov (United States)

    U.S. Environmental Protection Agency — The type of vegetation along a stream influences the water quality in the stream. Intact buffer strips of natural vegetation along streams tend to intercept...

  1. Water quality in Pearl Harbor and feeder streams during 1971 - 2001 collected primarily by oceanography students from Leeward Community College (NODC Accession 0000590)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Water quality data were collected in Pearl Harbor and surrounding feeder streams from 30 December 1971 to 24 August 2001. Data were collected by Leeward Community...

  2. LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

    Directory of Open Access Journals (Sweden)

    Ivan Raluca

    2010-07-01

    Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

  3. Effects of highway construction on stream water quality and macroinvertebrate condition in a mid-atlantic highlands watershed, USA.

    Science.gov (United States)

    Chen, Yushun; Viadero, Roger C; Wei, Xinchao; Fortney, Ronald; Hedrick, Lara B; Welsh, Stuart A; Anderson, James T; Lin, Lian-Shin

    2009-01-01

    Refining best management practices (BMPs) for future highway construction depends on a comprehensive understanding of environmental impacts from current construction methods. Based on a before-after-control impact (BACI) experimental design, long-term stream monitoring (1997-2006) was conducted at upstream (as control, n = 3) and downstream (as impact, n = 6) sites in the Lost River watershed of the Mid-Atlantic Highlands region, West Virginia. Monitoring data were analyzed to assess impacts of during and after highway construction on 15 water quality parameters and macroinvertebrate condition using the West Virginia stream condition index (WVSCI). Principal components analysis (PCA) identified regional primary water quality variances, and paired t tests and time series analysis detected seven highway construction-impacted water quality parameters which were mainly associated with the second principal component. In particular, impacts on turbidity, total suspended solids, and total iron during construction, impacts on chloride and sulfate during and after construction, and impacts on acidity and nitrate after construction were observed at the downstream sites. The construction had statistically significant impacts on macroinvertebrate index scores (i.e., WVSCI) after construction, but did not change the overall good biological condition. Implementing BMPs that address those construction-impacted water quality parameters can be an effective mitigation strategy for future highway construction in this highlands region.

  4. Mapping and spatial analysis of the distribution of indicator organisms for water quality in the stream of Ayura (Envigado, Antioquia)

    International Nuclear Information System (INIS)

    Guerra Rojas, Adriana; Aguirre Ramirez, Nestor Jaime; Caicedo Quintero, Orlando

    2011-01-01

    This research evaluates and analyzes the spatial distribution communities of periphyton and aquatic macroinvertebrates used in determining water quality, considering the work done previously by de GAIA group at the University of Antioquia on water stream Ayura. We used the functions of hydrological models preset into GIS tool, which was conducted the layout of the stream netting with. Through the overlay of thematic layers, was obtained a mapping tool that allowed us to determine the relationship between land uses given to near areas where the sampling stations were located and the population of collected organisms, they were identified at each point. The results allow us to say that, both communities of protists and aquatic macroinvertebrates as indexes established, BMWP Colombia, Dinius and INSG, show a good quality of water resources for the station 1, which are coniferous forest, high and low stubbles; in station 2, it has an acceptable quality, and it has been noticed some buildings there, pastures and monocultures; finally at station 3, located in urban areas, the water quality is lower than previous stations

  5. How Accountable Care Organizations Responded to Pediatric Incentives in the Alternative Quality Contract.

    Science.gov (United States)

    Chien, Alyna T; Schiavoni, Katherine H; Sprecher, Eli; Landon, Bruce E; McNeil, Barbara J; Chernew, Michael E; Schuster, Mark A

    2016-03-01

    From 2009 to 2010, 12 accountable care organizations (ACOs) entered into the alternative quality contract (AQC), BlueCross BlueShield of Massachusetts's global payment arrangement. The AQC included 6 outpatient pediatric quality measures among 64 total measures tied to pay-for-performance bonuses and incorporated pediatric populations in their global budgets. We characterized the pediatric infrastructure of these adult-oriented ACOs and obtained leaders' perspectives on their ACOs' response to pediatric incentives. We used Massachusetts Health Quality Partners and American Hospital Association Survey data to characterize ACOs' pediatric infrastructure as extremely limited, basic, and substantial on the basis of the extent of pediatric primary care, outpatient specialist, and inpatient services. After ACOs had 16 to 43 months of experience with the AQC, we interviewed 22 leaders to gain insight into how organizations made changes to improve pediatric care quality, tried to reduce pediatric spending, and addressed care for children with special health care needs. ACOs' pediatric infrastructure ranged from extremely limited (eg, no general pediatricians in their primary care workforce) to substantial (eg, 42% of workforce was general pediatricians). Most leaders reported intensifying their pediatric quality improvement efforts and witnessing changes in quality metrics; most also investigated pediatric spending patterns but struggled to change patients' utilization patterns. All reported that the AQC did little to incentivize care for children with special health care needs and that future incentive programs should include this population. Although ACOs involved in the AQC were adult-oriented, most augmented their pediatric quality improvement and spending reduction efforts when faced with pediatric incentives. Copyright © 2016 Academic Pediatric Association. Published by Elsevier Inc. All rights reserved.

  6. Meteorological, stream-discharge, and water-quality data for water year 1992 from two basins in Central Nevada

    International Nuclear Information System (INIS)

    McKinley, P.W.; Oliver, T.A.

    1995-01-01

    The US Geological Survey, in cooperation with the US Department of Energy, is studying Yucca Mountain, Nevada, as a potential repository for high level nuclear waste. As part of the Yucca Mountain Site Project, the analog recharge study is providing data for the evaluation of recharge to the Yucca Mountain ground-water system given a cooler and wetter climate than currently exists. The current and climatic conditions are favorable to the isolation of radioactive waste. Because waste isolation from the accessible environment for 10,000 years is necessary, climatic change and the potential for increased ground-water recharge need to be considered as part of the characterization of the potential repository. Therefore, two small basins, measuring less than 2 square miles, were studied to determine the volume of precipitation available for recharge to ground water. The semiarid 3-Springs Basin is located to the east of Kawich Peak in the Kawich Range east of Tonopah, Nevada. Stewart Basin is a subalpine drainage basin north of Arc Dome in the Toiyabe Range north of Tonopah, Nevada. The purpose of this publication is to make available the meteorological, stream-discharge, and water-quality data collected during the study. Meteorological data collected include air temperature, soil temperature, solar radiation, and relative humidity. Stream-discharge data were collected from the surface-water outlet of each basin. Water-quality data are chemical analyses of water samples collected from surface- and ground-water sources. Each basin has a meteorological station located in the lower and upper reaches of the basin. Hydrologic records include stream-discharge and water-quality data from the lower meteorological site and water-quality data from springs within the basins

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

    Directory of Open Access Journals (Sweden)

    Lindrianasari Lindrianasari

    2010-06-01

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

  8. Analysis of postfire hydrology, water quality, and sediment transport for selected streams in areas of the 2002 Hayman and Hinman fires, Colorado

    Science.gov (United States)

    Stevens, Michael R.

    2013-01-01

    The U.S. Geological Survey (USGS) began a 5-year study in 2003 that focused on postfire stream-water quality and postfire sediment load in streams within the Hayman and Hinman fire study areas. This report compares water quality of selected streams receiving runoff from unburned areas and burned areas using concentrations and loads, and trend analysis, from seasonal data (approximately April–November) collected 2003–2007 at the Hayman fire study area, and data collected from 1999–2000 (prefire) and 2003 (postfire) at the Hinman fire study area. The water-quality data collected during this study include onsite measurements of streamflow, specific conductance, and turbidity, laboratory-determined pH, and concentrations of major ions, nutrients, organic carbon, trace elements, and suspended sediment. Postfire floods and effects on water quality of streams, lakes and reservoirs, drinking-water treatment, and the comparison of measured concentrations to applicable water quality standards also are discussed. Exceedances of Colorado water-quality standards in streams of both the Hayman and Hinman fire study areas only occurred for concentrations of five trace elements (not all trace-element exceedances occurred in every stream). Selected samples analyzed for total recoverable arsenic (fixed), dissolved copper (acute and chronic), total recoverable iron (chronic), dissolved manganese (acute, chronic, and fixed) and total recoverable mercury (chronic) exceeded Colorado aquatic-life standards.

  9. The effects of drainage on groundwater quality and plant species distribution in stream valley meadows

    NARCIS (Netherlands)

    Grootjans, A.P.; Diggelen, R. van; Wassen, M.J.; Wiersinga, W.A.

    1988-01-01

    Conditions in fen meadows in Dutch stream valleys are influenced by both deep (Ca2+-rich) and shallow (Ca2+-poor) groundwater flows. The distribution patterns of phreatophytic (groundwater-influenced) plant species showed distinct relationships with the distribution of different groundwater types.

  10. Watershed scale assessment of the impact of forested riparian zones on stream water quality

    Science.gov (United States)

    J. A. Webber; K. W. J. Williard; M. R. Whiles; M. L. Stone; J. J. Zaczek; D. K. Davie

    2003-01-01

    Federal and state land management agencies have been promoting forest and grass riparian zones to combat non-point source nutrient and sediment pollution of our nations' waters. The majority of research examining the effectiveness of riparian buffers at reducing nutrient and sediment inputs to streams has been conducted at the field scale. This study took a...

  11. Using the index of biotic integrity (IBI) to measure environmental quality in warmwater streams of Wisconsin.

    Science.gov (United States)

    John Lyons

    1992-01-01

    Describes an index based on attributes of fish assemblages that has proven effective in assessing biotic integrity and environmental health in intermediate-sized, warmwater (i.e., too warm for salmonids) streams and rivers of Wisconsin. Provides detailed guidelines for applying this index.

  12. Environmental quality of a stream can be better predicted by phylogenetic than by taxonomic diversity

    Directory of Open Access Journals (Sweden)

    Koperski Paweł

    2017-01-01

    Full Text Available Different indices of taxonomic diversity (TD and phylogenetic diversity (PD of the macrobenthos were compared to determine the efficient predictors of environmental quality (EQ in different types of watercourses in Poland. Archived data of 864 samples of benthic invertebrates identified to the family level were analysed on the basis of linear and non-linear multiply regression. The strengths of the correlations between two measures of EQ:BMWPpl (British Monitoring Working Party score system, Polish modification and MMI (Multimetric Macroinvertebrate Index and the values of taxonomic richness and three well-known TD indices: Shannon, Margalef and J' Evenness were compared to those for values of three PD indices, based on taxonomic distinctness. Taxonomic richness and all PD indices correlated more strongly with both measures of EQ than all TD indices. Correlations with both types of diversity indices were visibly stronger for BMWPpl when compared with MMI. We suggest that analysed indices of PD, especially MDis (mean phylogenetic distance between families in a sample, are related with EQ strongly enough to be taken into account as potential metrics in selection procedures of biological assessment.

  13. The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context

    Directory of Open Access Journals (Sweden)

    Tudor Liviu-ALexandru

    2017-01-01

    Full Text Available The purpose of this paper is to analyze the scientific literature dedicated to IFRS implementation process in order to recognize and understand the impact of the norms related to the quality of the information presented in financial statements. The research methodology used for this purpose is based on an analysis of 24 academic papers published between 2000 and 2015, available on international scientific databases such as: Emerald, ScienceDirect, ProQuest and SSRN. The review presents the economic consequences of the quality accounting improvement as a result of the adoption of IFRS norms. In the same time, the disclosure of the information represents a significant role in lowering the cost of equity regarding the company’s economic level.

  14. Seasonality, water quality trends and biological responses in four streams in the Cairngorm Mountains, Scotland

    Directory of Open Access Journals (Sweden)

    C. Soulsby

    2001-01-01

    Full Text Available The chemical composition and invertebrate communities found in four streams in the Cairngorms, Scotland, were monitored between 1985-1997. Stream waters were mildly acidic (mean pH ca. 6.5, with low alkalinity (mean acid neutralising capacity varying from 35-117 meq l-1 and low ionic strength. Subtle differences in the chemistry of each stream were reflected in their invertebrate faunas. Strong seasonality in water chemistry occurred, with the most acid, low alkalinity waters observed during the winter and early spring. This was particularly marked during snowmelt between January and April. In contrast, summer flows were usually groundwater dominated and characterised by higher alkalinity and higher concentrations of most other weathering-derived solutes. Seasonality was also clear in the invertebrate data, with Canonical Correspondence Analysis (CCA separating seasonal samples along axes related to water temperature and discharge characteristics. Inter-annual hydrological and chemical differences were marked, particularly with respect to the winter period. Invertebrate communities found in each of the streams also varied from year to year, with spring communities significantly more variable (PHydrochemical trends over the study period were analysed using a seasonal Kendall test, LOcally WEighted Scatterplot Smoothing (LOWESS and graphical techniques. These indicated that a reduction in sulphate concentrations in stream water is occurring, consistent with declining levels of atmospheric deposition. This may be matched by increases in pH and declining calcium concentrations, though available evidence is inconclusive. Other parameters, such as chloride, total organic carbon and zinc, reveal somewhat random patterns, probably reflecting irregular variations in climatic factors and/or atmospheric deposition. Previous studies have shown that the stream invertebrate communities have remained stable over this period (i.e. no significant linear trends

  15. Beyond Measurement and Reward: Methods of Motivating Quality Improvement and Accountability.

    Science.gov (United States)

    Berenson, Robert A; Rice, Thomas

    2015-12-01

    The article examines public policies designed to improve quality and accountability that do not rely on financial incentives and public reporting of provider performance. Payment policy should help temper the current "more is better" attitude of physicians and provider organizations. Incentive neutrality would better support health professionals' intrinsic motivation to act in their patients' best interests to improve overall quality than would pay-for-performance plans targeted to specific areas of clinical care. Public policy can support clinicians' intrinsic motivation through approaches that support systematic feedback to clinicians and provide concrete opportunities to collaborate to improve care. Some programs administered by the Centers for Medicare & Medicaid Services, including Partnership for Patients and Conditions of Participation, deserve more attention; they represent available, but largely ignored, approaches to support providers to improve quality and protect beneficiaries against substandard care. Public policies related to quality improvement should focus more on methods of enhancing professional intrinsic motivation, while recognizing the potential role of organizations to actively promote and facilitate that motivation. Actually achieving improvement, however, will require a reexamination of the role played by financial incentives embedded in payments and the unrealistic expectations placed on marginal incentives in pay-for-performance schemes. © Health Research and Educational Trust.

  16. Improving Oncology Quality Measurement in Accountable Care: Filling Gaps with Cross-Cutting Measures.

    Science.gov (United States)

    Valuck, Tom; Blaisdell, David; Dugan, Donna P; Westrich, Kimberly; Dubois, Robert W; Miller, Robert S; McClellan, Mark

    2017-02-01

    each gap, we searched for available measures not already being used in programs. Where existing measures did not cover gaps, we recommended refinements to existing measures or proposed measures for development. We shared the results of the measure gap analysis with a roundtable of national experts in cancer care and oncology measurement. During a web meeting and an in-person meeting, the roundtable reviewed the gap analysis and identified priority opportunities for improving measurement. The group determined that overreliance on condition-specific process measures is problematic because of rapidly changing evidence and increasing personalization of cancer care. The group's primary recommendation for enhancing measure sets was to prioritize and develop effective cross-cutting measures that assess clinical and patient-reported outcomes, including shared decision making, care planning, and symptom control. The group also prioritized certain safety and structural measures to complement condition-specific process measures. Further, the group explored strategies for using clinical pathways and devising layered measurement approaches to improve measurement for accountable care. This article presents the roundtable's conclusions and recommendations for next steps. Funding for this project was provided by the National Pharmaceutical Council (NPC). Westrich and Dubois are employees of the NPC. Valuck is a partner with Discern Health. Blaisdell and Dugan are employed by Discern Health. McClellan reports fees for serving on the Johnson & Johnson Board of Directors. Dugan reports consulting fees from the National Committee for Quality Assurance and Pharmacy Quality Alliance. The remaining authors report no relationship or financial interest with any entity that would pose a conflict of interest with the subject matter of this article. Study concept and design were contributed by Blaisdell, Valuck, Dugan, and Westrich. Blaisdell took the lead in data collection, along with Valuck

  17. Accounting for metal bioavailability in assessing water quality: A step change?

    Science.gov (United States)

    Merrington, Graham; Peters, Adam; Schlekat, Christian E

    2016-02-01

    Bioavailability of metals to aquatic organisms can be considered to be a combination of the physicochemical factors governing metal behavior and the specific pathophysiological characteristics of the organism's biological receptor. Effectively this means that a measure of bioavailability will reflect the exposures that organisms in the water column actually "experience". This is important because it has long been established that measures of total metal in waters have limited relevance to potential environmental risk. The concept of accounting for bioavailability in regard to deriving and implementing environmental water quality standards is not new, but the regulatory reality has lagged behind the development of scientific evidence supporting the concept. Practical and technical reasons help to explain this situation. For example, concerns remain from regulators and the regulated that the efforts required to change existing systems of metal environmental protection that have been in place for over 35 yr are so great as not to be commensurate with likely benefits. However, more regulatory jurisdictions are now considering accounting for metal bioavailability in assessments of water quality as a means to support evidence-based decision-making. In the past decade, both the US Environmental Protection Agency and the European Commission have established bioavailability-based standards for metals, including Cu and Ni. These actions have shifted the debate toward identifying harmonized approaches for determining when knowledge is adequate to establish bioavailability-based approaches and how to implement them. © 2016 SETAC.

  18. Freshwater quality of a stream in agricultural area where organic compost from animal and vegetable wastes is used

    Directory of Open Access Journals (Sweden)

    Luciana Maria Saran

    Full Text Available ABSTRACT Organic compost from biomass residues constitutes a viable alternative for partial or total replacement of mineral fertilizers for growing vegetables. This study evaluated the effects of compost on the water quality of a stream used mainly for irrigation of agricultural crops cultivated in nearby soil that has been treated with organic compost produced by carcasses, animal and vegetable waste for the last ten years. We sampled water biannually for two years, 2013 and 2014, from five locations along the stream. Physical variables and some chemical variables were analyzed. We also analyzed the total number of coliforms (Escherichia coli. Bacterial populations were compared by carbon substrate consumption. Total phosphorus contents in the samples from 2014 exceeded 0.1 mg L-1. The concentrations of other chemical species analyzed and the results for the physical variables were in accordance with the expected values compared with national and international water quality standards. The environment showed differential carbon source consumption and a high diversity of microorganisms, but our results did not show any evidence that the applied compost is changing the microbial population or its metabolic activity. This study shows that the use of the organic compost in agricultural areas seen does not negatively influence the quality of surface water in the study area. These results are important because the process of composting animal and vegetable waste and the use of compost obtained can be an alternative sustainable for adequate destination of these wastes.

  19. An Analysis of Quality of Service (QoS In Live Video Streaming Using Evolved HSPA Network Media

    Directory of Open Access Journals (Sweden)

    Achmad Zakaria Azhar

    2016-10-01

    Full Text Available Evolved High Speed Packet Access (HSPA+ is a mobile telecommunication system technology and the evolution of HSPA technology. This technology has a packet data based service with downlink speeds up to 21.1 Mbps and uplink speed up to 11.5 Mbps on the bandwidth 5MHz. This technology is expected to fulfill and support the needs for information that involves all aspects of multimedia such as video and audio, especially live video streaming. By utilizing this technology it will facilitate communicating the information, for example to monitoring the situation of the house, the news coverage at some certain area, and other events in real time. This thesis aims to identify and test the Quality of Service (QoS performance on the network that is used for live video streaming with the parameters of throughput, delay, jitter and packet loss. The software used for monitoring the data traffic of the live video streaming network is wireshark network analyzer. From the test results it is obtained that the average throughput of provider B is 5,295 Kbps bigger than the provider A, the average delay of provider B is 0.618 ms smaller than the provider A, the average jitter of provider B is 0.420 ms smaller than the provider A and the average packet loss of provider B is 0.451% smaller than the provider A.

  20. Effects of land use change on streamflow and stream water quality of a coastal catchment

    CSIR Research Space (South Africa)

    Petersen, Chantel R

    2017-01-01

    Full Text Available Main stream length (km) 28.4 19.46 Main stream slope (%) 3.4 2.6 Drainage density (km/km2) 2.51 3.59 Length of overland flow (km) 0.19 0.139   Figure 1    Figure 1 Catchments of the Touws and Duiwe Rivers 141 http://dx.doi.org/10.4314/wsa.v43i1... catchment throughout the period examined (Fig. 2a, Table 3), as the natural forest areas were formally protected from the 142 http://dx.doi.org/10.4314/wsa.v43i1.16 Available on website http://www.wrc.org.za ISSN 1816-7950 (Online) = Water SA Vol. 43 No. 1...

  1. Water Quality, Macroinvertebrates, and Fisheries in Tailwaters and Related Streams. An Annotated Bibliography.

    Science.gov (United States)

    1981-05-01

    more rapidly available source of energy and protein below the dam than that normally present in unregulated streams. Benthic diversity was lowest at...robusta; bluehead sucker, Pantosteus delphinus; and humpback sucker, Xyrauchen texanus) in Dinosaur National Monument were con- ducted from May 1964 to...duced successfully in Dinosaur National Monument every year since impoundment. During years of high summer discharge from the dam resultant lower water

  2. Biological water-quality assessment of selected streams in the Milwaukee Metropolitan Sewerage District Planning Area of Wisconsin, 2007

    Science.gov (United States)

    Scudder Eikenberry, Barbara C.; Bell, Amanda H.; Sullivan, Daniel J.; Lutz, Michelle A.; Alvarez, David A.

    2010-01-01

    Changes in the water quality of stream ecosystems in an urban area may manifest in conspicuous ways, such as in murky or smelly streamwater, or in less conspicuous ways, such as fewer native or pollution-sensitive organisms. In 2004, and again in 2007, the U.S. Geological Survey sampled stream organisms—algae, invertebrates, and fish—in 14 Milwaukee area streams to assess water quality as part of the ongoing Milwaukee Metropolitan Sewerage District (MMSD) Corridor Study. In addition, passive-sampling devices (SPMDs, “semipermeable membrane devices”) were deployed at a subset of sites in order to evaluate the potential exposure of stream organisms to certain toxic chemicals. Results of the 2007 sampling effort are the focus of this report. Results of sampling from 2007 are compared with results from 2004. The water quality of sampled streams was assessed by evaluating biological-assemblage data, metrics computed from assemblage data, and an aggregate bioassessment ranking method that combined data for algae, invertebrates, and fish. These data contain information about the abundance (number) of different species in each group of stream organisms and the balance between species that can or cannot tolerate polluted or disturbed conditions. In 2007, the highest numbers of algal, invertebrate, and fish species were found at the Milwaukee River at Milwaukee, the largest sampled site. Algal results indicated water quality concerns at 10 of the 14 sampled sites due to the occurrence of nuisance algae or low percentages of pollution-sensitive algae. When compared to 2004, total algal biovolume was higher in 2007 at 12 of 14 sites, due mostly to more nuisance green algae from unknown causes. Results of several metrics, including the Hilsenhoff Biotic Index (HBI-10), suggest that invertebrate assemblages in the Little Menomonee River, Underwood Creek, and Honey Creek were poorer quality in 2007 compared to 2004. Six sites received “very poor” quality ratings for

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

    Science.gov (United States)

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

    2017-10-01

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

  4. Experience of quality control for material accountancy analysis in Pu fuel facility

    International Nuclear Information System (INIS)

    Sumi, Mika; Satoh, Mitsuhiro; Ohnishi, Sumitaka; Suzuki, Toru

    2003-01-01

    Destructive analysis for material accountancy purpose should maintain higher precision referring the International Target Value (ITV). Quality control for the analysis is effective tool to maintain the analytical precision in routine analysis as well as to improve its performance. Since isotope dilution mass spectrometry for the determination of Plutonium and Uranium content and its isotopic composition has launched in the laboratory of Plutonium Fuel Center (PFC) of JNC, comprehensive quality control system has gradually growing up, which currently consists of bias detecting, random error monitoring and human error preventing system. Preventing analysis bias is the most important to maintain long-term performance of measurement. To make bias detecting capability robust, PFC is participating to several intercomparison programs regarding DA samples. Random error monitoring system is another important system to maintain high performance of each routine analysis operation, which composes functions to detect abnormal dispersion of each result and to confirm the state of health of operation of mass spectrometers by measurement of standard materials. To avoid human error during operation process, introduction of computer control system as much extent as possible is practical approach. In this paper, the comprehensive quality control system is introduced and the experiences gained so far are summarized for discussion. (author)

  5. Effects of Highway Road Salting on the Water Quality of Selected Streams in Chittenden County, Vermont, November 2005-2007

    Science.gov (United States)

    Denner, Jon C.; Clark, Stewart F.; Smith, Thor E.; Medalie, Laura

    2010-01-01

    A study of road-deicing chloride (Cl) concentrations and loads was conducted at three streams in Chittenden County, VT, from November 2005 to 2007. This study was done by the U.S. Geological Survey, in cooperation with the Vermont Agency of Transportation. The streams, Alder Brook, Allen Brook, and Mill Brook, were selected to represent different land uses in the upstream watershed, different road types and densities, and different geometric patterns of the roadway draining to the receiving stream to assess the relative contribution of and differences in state road-salt applications to stream Cl concentrations and loads. Water-quality samples were collected and specific conductance was measured continuously at paired stations upstream and downstream from State highways and related to Cl concentrations to assist in determining the effects of road-salting operations during winter maintenance on the levels of Cl in the streams. Mean concentrations of Cl ranged from 8.2 to 72 mg/L (milligrams per liter) in the water-quality samples collected at sampling stations upstream from State highway bridges and from 7.9 to 80 mg/L in those collected at sampling stations downstream of highway bridges. Mean Cl loads ranged from 1,100 to 4,090 lb/d (pounds per day) at upstream stations and from 1,110 to 4,200 lb/d at downstream stations. Estimated mean annual Cl loads ranged from 402,000 to 1,490,000 lb/yr (pounds per year) at upstream stations and from 405,000 to 1,530,000 lb/yr at downstream stations. Mean Cl concentrations in samples collected at the three paired stations were lowest at Mill Brook at VT 117 near Essex Junction, VT (7.9 mg/L) and highest at Allen Brook at VT 2A near Essex Junction, VT (80.7 mg/L). None of the monitored Cl concentrations in the water-quality samples collected at the three paired sampling stations exceeded either of the U.S. Environmental Protection Agency's (USEPA) recommended chronic and acute Cl toxicity criteria of 230 and 860 mg

  6. A spatially distributed model for assessment of the effects of changing land use and climate on urban stream quality: Development of a Spatially Distributed Urban Water Quality Model

    Energy Technology Data Exchange (ETDEWEB)

    Sun, Ning [Department of Civil and Environmental Engineering, University of Washington, Seattle WA USA; Pacific Northwest National Laboratory, Richland WA USA; Yearsley, John [Department of Civil and Environmental Engineering, University of Washington, Seattle WA USA; Baptiste, Marisa [Department of Civil and Environmental Engineering, University of Washington, Seattle WA USA; Cao, Qian [Department of Geography, University of California Los Angeles, Los Angeles CA USA; Lettenmaier, Dennis P. [Department of Geography, University of California Los Angeles, Los Angeles CA USA; Nijssen, Bart [Department of Civil and Environmental Engineering, University of Washington, Seattle WA USA

    2016-08-22

    While the effects of land use change in urban areas have been widely examined, the combined effects of climate and land use change on the quality of urban and urbanizing streams have received much less attention. We describe a modeling framework that is applicable to the evaluation of potential changes in urban water quality and associated hydrologic changes in response to ongoing climate and landscape alteration. The grid-based spatially distributed model, DHSVM-WQ, is an outgrowth of the Distributed Hydrology-Soil-Vegetation Model (DHSVM) that incorporates modules for assessing hydrology and water quality in urbanized watersheds at a high spatial and temporal resolution. DHSVM-WQ simulates surface runoff quality and in-stream processes that control the transport of nonpoint-source (NPS) pollutants into urban streams. We configure DHSVM-WQ for three partially urbanized catchments in the Puget Sound region to evaluate the water quality responses to current conditions and projected changes in climate and/or land use over the next century. Here we focus on total suspended solids (TSS) and total phosphorus (TP) from nonpoint sources (runoff), as well as stream temperature. The projection of future land use is characterized by a combination of densification in existing urban or partially urban areas, and expansion of the urban footprint. The climate change scenarios consist of individual and concurrent changes in temperature and precipitation. Future precipitation is projected to increase in winter and decrease in summer, while future temperature is projected to increase throughout the year. Our results show that urbanization has a much greater effect than climate change on both the magnitude and seasonal variability of streamflow, TSS and TP loads largely due to substantially increased streamflow, and particularly winter flow peaks. Water temperature is more sensitive to climate warming scenarios than to urbanization and precipitation changes. Future urbanization and

  7. Modeling Climate and Management Change Impacts on Water Quality and In-Stream Processes in the Elbe River Basin

    Directory of Open Access Journals (Sweden)

    Cornelia Hesse

    2016-01-01

    Full Text Available Eco-hydrological water quality modeling for integrated water resources management of river basins should include all necessary landscape and in-stream nutrient processes as well as possible changes in boundary conditions and driving forces for nutrient behavior in watersheds. The study aims to assess possible impacts of the changing climate (ENSEMBLES climate scenarios and/or land use conditions on resulting river water quantity and quality in the large-scale Elbe river basin by applying a semi-distributed watershed model of intermediate complexity (SWIM with implemented in-stream nutrient (N+P turnover and algal growth processes. The calibration and validation results revealed the ability of SWIM to satisfactorily simulate nutrient behavior at the watershed scale. Analysis of 19 climate scenarios for the whole Elbe river basin showed a projected increase in temperature (+3 °C and precipitation (+57 mm on average until the end of the century, causing diverse changes in river discharge (+20%, nutrient loads (NO3-N: −5%; NH4-N: −24%; PO4-P: +5%, phytoplankton biomass (−4% and dissolved oxygen concentration (−5% in the watershed. In addition, some changes in land use and nutrient management were tested in order to reduce nutrient emissions to the river network.

  8. Dual-stream accounts bridge the gap between monkey audition and human language processing. Comment on "Towards a Computational Comparative Neuroprimatology: Framing the language-ready brain" by Michael Arbib

    Science.gov (United States)

    Garrod, Simon; Pickering, Martin J.

    2016-03-01

    Over the last few years there has been a resurgence of interest in dual-stream dorsal-ventral accounts of language processing [4]. This has led to recent attempts to bridge the gap between the neurobiology of primate audition and human language processing with the dorsal auditory stream assumed to underlie time-dependent (and syntactic) processing and the ventral to underlie some form of time-independent (and semantic) analysis of the auditory input [3,10]. Michael Arbib [1] considers these developments in relation to his earlier Mirror System Hypothesis about the origins of human language processing [11].

  9. The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

    OpenAIRE

    Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

    2015-01-01

    Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

  10. Assessing environmental impacts on stream water quality: the use of cumulative flux and cumulative flux difference approaches to deforestation of the Hafren Forest, mid-Wales

    Directory of Open Access Journals (Sweden)

    C. Neal

    2002-01-01

    Full Text Available A method for examining the impacts of disturbance on stream water quality based on paired catchment “controlâ€? and “responseâ€? water quality time series is described in relation to diagrams of cumulative flux and cumulative flux difference. The paper describes the equations used and illustrates the patterns expected for idealised flux changes followed by an application to stream water quality data for a spruce forested catchment, the Hore, subjected to clear fell. The water quality determinands examined are sodium, chloride, nitrate, calcium and acid neutralisation capacity. The anticipated effects of felling are shown in relation to reduction in mist capture and nitrate release with felling as well as to the influence of weathering and cation exchange mechanisms, but in a much clearer way than observed previously using other approaches. Keywords: Plynlimon, stream, Hore, acid neutralisation capacity, calcium, chloride, nitrate, sodium, cumulative flux, flux

  11. Relationship between the dough quality and content of specific glutenin proteins in wheat mill streams, and its application to making flour suitable for instant Chinese noodles.

    Science.gov (United States)

    Yahata, Eriko; Maruyama-Funatsuki, Wakako; Nishio, Zenta; Yamamoto, Yoshihiko; Hanaoka, Akihiro; Sugiyama, Hisashi; Tanida, Masatoshi; Saruyama, Haruo

    2006-04-01

    The content of specific proteins such as high-molecular-weight glutenin subunits HMW-GS 5+10 and low-molecular-weight glutenin subunits LMW-GS KS2 in wheat mill streams of extra-strong Kachikei 33 wheat was quantified by SDS-PAGE and 2D-PAGE. The mill streams showed varied quantities of HMW-GS 5+10 (0.077 to 2.007 mg/g of mill stream), LMW-GS KS2 (0.018 to 0.586 mg/g of mill stream) and total protein (9.42% to 18.98%). The contents of these specific proteins in the mill streams were significantly correlated with the SDS sedimentation volume and the mixing properties, which are respective indices of specific loaf volume and dough strength. The contents of these specific glutenin proteins in the mill streams were therefore found to be significantly important for improving the dough quality suitable for bread and Chinese noodles. Accordingly, we present here the application of this information to the development of an effective method for producing mill streams with high quality and yield that are suitable for instant Chinese noodles.

  12. Mahanaxar: quality of service guarantees in high-bandwidth, real-time streaming data storage

    Energy Technology Data Exchange (ETDEWEB)

    Bigelow, David [Los Alamos National Laboratory; Bent, John [Los Alamos National Laboratory; Chen, Hsing-Bung [Los Alamos National Laboratory; Brandt, Scott [UCSC

    2010-04-05

    Large radio telescopes, cyber-security systems monitoring real-time network traffic, and others have specialized data storage needs: guaranteed capture of an ultra-high-bandwidth data stream, retention of the data long enough to determine what is 'interesting,' retention of interesting data indefinitely, and concurrent read/write access to determine what data is interesting, without interrupting the ongoing capture of incoming data. Mahanaxar addresses this problem. Mahanaxar guarantees streaming real-time data capture at (nearly) the full rate of the raw device, allows concurrent read and write access to the device on a best-effort basis without interrupting the data capture, and retains data as long as possible given the available storage. It has built in mechanisms for reliability and indexing, can scale to meet arbitrary bandwidth requirements, and handles both small and large data elements equally well. Results from our prototype implementation shows that Mahanaxar provides both better guarantees and better performance than traditional file systems.

  13. Assessment of the Water and Sediment Quality of Tropical Forest Streams in Upper Reaches of the Baleh River, Sarawak, Malaysia, Subjected to Logging Activities

    Directory of Open Access Journals (Sweden)

    Teck-Yee Ling

    2016-01-01

    Full Text Available The study of the impact of logging activities on water and sediment quality of Sarawak forest streams is still scarce despite Sarawak being the largest exporter of timber in Malaysia. This study was aimed at determining the water and sediment quality of forest streams in Sarawak and the potential impact of logging activities. In situ parameters were measured, and water and sediment samples were collected at six stations before rain. Additionally, water quality was investigated at three stations after rain. The results showed that canopy removal resulted in large temperature variation and sedimentation in the forest streams. Lower suspended solids were found at stations with inactive logging (<2 mg/L compared to active logging (10–16 mg/L activities. The highest concentration of total nitrogen and total phosphorus in water and sediment was 4.4 mg/L, 77.6 μg/L, 0.17%, and 0.01%, respectively. Besides, significantly negative correlation of sediment nitrogen and water total ammonia nitrogen indicated the loss of nitrogen from sediment to water. Water quality of the streams deteriorated after rain, in particular, suspended solids which increased from 8.3 mg/L to 104.1 mg/L. This study reveals that logging activities have an impact on the water quality of Sarawak forest streams particularly in rainfall events.

  14. The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD

    Directory of Open Access Journals (Sweden)

    Kaidi Kallaste

    2017-09-01

    Full Text Available The recertification of the professional accounting qualification in Estonia: the requirements and quality of CPD As the purpose of a professional qualification should be to ensure quality to employers/customers, appro-priate requirements for professional training should not be too low. On the other hand, too high require-ments for the amount of training would lead to the situation where maintaining the level is expensive and if the labour market does not consider having a professional certificate necessary, recertification will be discarded. The purpose of the research was to identify the factors that influence an accountant’s decision whether to recertify his/her professional qualification or not. The conditions of recertification were ana-lysed and compared to other countries as were the requirements set up for auditors. The results of the survey revealed that in Estonia the decision not to recertify one’s professional qualification was mainly due to not having fulfilled the required number of qualification hours or not having certificates proving one’s participation in qualification training sessions. At the same time, compared to other countries, the requirements in Estonia are very low. So that the increase in the amount of training would not hinder recertification, alternative solutions for Estonia are proposed in the article.

  15. The Adoption of IFRS and Quality in the Accounting Profession. Theoretical Analysis in the Case of German Companies

    Directory of Open Access Journals (Sweden)

    Ana-Maria Paşcu

    2012-12-01

    Full Text Available The processes of normalization, internationalization, harmonization and convergence have become a nowadays reality. As a result, the massive adoption of IFRS in many regions of the world has generated numerous debates and opinions. Under these circumstances, ever more attention was given to the connection between the international accounting/audit standard and quality in the accounting profession, the main characteristic of the business world. Therefore, through this study, we aim to identify the effects of adopting the International Financial Reporting Standards (IFRS on quality improvement in the accounting profession.

  16. Effects of soil data resolution on SWAT model stream flow and water quality predictions.

    Science.gov (United States)

    Geza, Mengistu; McCray, John E

    2008-08-01

    The prediction accuracy of agricultural nonpoint source pollution models such as Soil and Water Assessment Tool (SWAT) depends on how well model input spatial parameters describe the characteristics of the watershed. The objective of this study was to assess the effects of different soil data resolutions on stream flow, sediment and nutrient predictions when used as input for SWAT. SWAT model predictions were compared for the two US Department of Agriculture soil databases with different resolution, namely the State Soil Geographic database (STATSGO) and the Soil Survey Geographic database (SSURGO). Same number of sub-basins was used in the watershed delineation. However, the number of HRUs generated when STATSGO and SSURGO soil data were used is 261 and 1301, respectively. SSURGO, with the highest spatial resolution, has 51 unique soil types in the watershed distributed in 1301 HRUs, while STATSGO has only three distributed in 261 HRUS. As a result of low resolution STATSGO assigns a single classification to areas that may have different soil types if SSURGO were used. SSURGO included Hydrologic Response Units (HRUs) with soil types that were generalized to one soil group in STATSGO. The difference in the number and size of HRUs also has an effect on sediment yield parameters (slope and slope length). Thus, as a result of the discrepancies in soil type and size of HRUs stream flow predicted was higher when SSURGO was used compared to STATSGO. SSURGO predicted less stream loading than STATSGO in terms of sediment and sediment-attached nutrients components, and vice versa for dissolved nutrients. When compared to mean daily measured flow, STATSGO performed better relative to SSURGO before calibration. SSURGO provided better results after calibration as evaluated by R(2) value (0.74 compared to 0.61 for STATSGO) and the Nash-Sutcliffe coefficient of Efficiency (NSE) values (0.70 and 0.61 for SSURGO and STATSGO, respectively) although both are in the same satisfactory

  17. The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

    Directory of Open Access Journals (Sweden)

    Aida Nahar

    2018-02-01

    Full Text Available Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

  18. The influence of road salts on water quality in a restored urban stream (Columbus, OH)

    Science.gov (United States)

    Understanding the connection between road salts and water quality is essential to assess the implications for human health and ecosystem services. To assess the effects of the restoration on water quality, surface and ground water have been monitored at Minebank Run, MD since 20...

  19. Effects of land use change on streamflow and stream water quality of ...

    African Journals Online (AJOL)

    This study aimed to link land cover/use change to water quality in an important water supply coastal catchment. The approach followed a spatial and temporal analysis of historical catchment land use change to assess how changes influenced water quality and river flow in the Touws and Duiwe Rivers, southwestern Cape, ...

  20. Up-Stream Dissolved Oxygen TMDL Project Quality Assurance ProjectPlan

    Energy Technology Data Exchange (ETDEWEB)

    Stringfellow, William T.

    2005-05-13

    A quality assurance project plan (QAPP) for the execution of an ecosystem level monitoring and research program examining algal ecology in highly impaired rivers. Procedures for executing both field and laboratory surface water quality and flow analysis are described. The procedures described here are compatible with the California Surface Water Ambient Monitoring program (SWAMP).

  1. Encryption for confidentiality of the network and influence of this to the quality of streaming video through network

    Science.gov (United States)

    Sevcik, L.; Uhrin, D.; Frnda, J.; Voznak, M.; Toral-Cruz, Homer; Mikulec, M.; Jakovlev, Sergej

    2015-05-01

    Nowadays, the interest in real-time services, like audio and video, is growing. These services are mostly transmitted over packet networks, which are based on IP protocol. It leads to analyses of these services and their behavior in such networks which are becoming more frequent. Video has become the significant part of all data traffic sent via IP networks. In general, a video service is one-way service (except e.g. video calls) and network delay is not such an important factor as in a voice service. Dominant network factors that influence the final video quality are especially packet loss, delay variation and the capacity of the transmission links. Analysis of video quality concentrates on the resistance of video codecs to packet loss in the network, which causes artefacts in the video. IPsec provides confidentiality in terms of safety, integrity and non-repudiation (using HMAC-SHA1 and 3DES encryption for confidentiality and AES in CBC mode) with an authentication header and ESP (Encapsulating Security Payload). The paper brings a detailed view of the performance of video streaming over an IP-based network. We compared quality of video with packet loss and encryption as well. The measured results demonstrated the relation between the video codec type and bitrate to the final video quality.

  2. Methods to characterize environmental settings of stream and groundwater sampling sites for National Water-Quality Assessment

    Science.gov (United States)

    Nakagaki, Naomi; Hitt, Kerie J.; Price, Curtis V.; Falcone, James A.

    2012-01-01

    Characterization of natural and anthropogenic features that define the environmental settings of sampling sites for streams and groundwater, including drainage basins and groundwater study areas, is an essential component of water-quality and ecological investigations being conducted as part of the U.S. Geological Survey's National Water-Quality Assessment program. Quantitative characterization of environmental settings, combined with physical, chemical, and biological data collected at sampling sites, contributes to understanding the status of, and influences on, water-quality and ecological conditions. To support studies for the National Water-Quality Assessment program, a geographic information system (GIS) was used to develop a standard set of methods to consistently characterize the sites, drainage basins, and groundwater study areas across the nation. This report describes three methods used for characterization-simple overlay, area-weighted areal interpolation, and land-cover-weighted areal interpolation-and their appropriate applications to geographic analyses that have different objectives and data constraints. In addition, this document records the GIS thematic datasets that are used for the Program's national design and data analyses.

  3. Estimating discharge and non-point source nitrate loading to streams from three end-member pathways using high-frequency water quality and streamflow data

    Science.gov (United States)

    Miller, M. P.; Tesoriero, A. J.; Hood, K.; Terziotti, S.; Wolock, D.

    2017-12-01

    The myriad hydrologic and biogeochemical processes taking place in watersheds occurring across space and time are integrated and reflected in the quantity and quality of water in streams and rivers. Collection of high-frequency water quality data with sensors in surface waters provides new opportunities to disentangle these processes and quantify sources and transport of water and solutes in the coupled groundwater-surface water system. A new approach for separating the streamflow hydrograph into three components was developed and coupled with high-frequency specific conductance and nitrate data to estimate time-variable watershed-scale nitrate loading from three end-member pathways - dilute quickflow, concentrated quickflow, and slowflow groundwater - to two streams in central Wisconsin. Time-variable nitrate loads from the three pathways were estimated for periods of up to two years in a groundwater-dominated and a quickflow-dominated stream, using only streamflow and in-stream water quality data. The dilute and concentrated quickflow end-members were distinguished using high-frequency specific conductance data. Results indicate that dilute quickflow contributed less than 5% of the nitrate load at both sites, whereas 89±5% of the nitrate load at the groundwater-dominated stream was from slowflow groundwater, and 84±13% of the nitrate load at the quickflow-dominated stream was from concentrated quickflow. Concentrated quickflow nitrate concentrations varied seasonally at both sites, with peak concentrations in the winter that were 2-3 times greater than minimum concentrations during the growing season. Application of this approach provides an opportunity to assess stream vulnerability to non-point source nitrate loading and expected stream responses to current or changing conditions and practices in watersheds.

  4. The biogeochemical fingerprint of urbanization: increasing carbon quality in Maine headwater streams

    Science.gov (United States)

    Parr, T.; Cronan, C.; Ohno, T.; Simon, K. S.

    2012-12-01

    Conversion of land cover to urban use is an accelerating global phenomenon. Physical landscape change manifests as the replacement of forests, grasslands, and wetlands with buildings, novel vegetation, and infrastructure. This physical change also brings with it a change in the human management of the landscape for aesthetic and practical purposes (i.e. road salt applications). Although urbanization's effects on inorganic nutrients have been well studied, far less is known about the interactive influences of urbanization and urban landscape management practices on dissolved organic matter (DOM), a key energy source essential to ecosystem function. We examined the seasonal abundance and composition of DOM, nutrients, and common cations in 116 small streams along a gradient of urbanization (0-60% total watershed imperviousness, TWI), in Maine, USA. Dissolved organic carbon concentration ranged from 0.5 to 20 ppm with no clear relationship to watershed urbanization. In contrast, DOM composition, quantified with specific ultra violet absorbance at 254 nm (SUVA_{254}), fluorescence indices, and parallel factor analysis (PARAFAC), changed considerably with increasing urbanization. SUVA_{254} indicated a shift from higher molecular weight humic compounds (SUVA_{254}>4) toward lower molecular weight compounds (SUVA_{254}road salt application may mobilize base cations into streams draining urbanized watersheds. There was a strong negative relationship between humic-like DOM components and Ca^{2+} (R^2=0.3-0.5, psalts over a natural range (0 - 6 mM) showed that ^{2+} cations (esp. Ca^{2+}) preferentially flocculated the humic fraction of DOM (R^2=0.6-0.9, premoving terrestrial C from the aquatic DOM pool in urban landscapes.

  5. Tracking the evolution of stream DOM source during storm events using end member mixing analysis based on DOM quality

    Science.gov (United States)

    Yang, Liyang; Chang, Soon-Woong; Shin, Hyun-Sang; Hur, Jin

    2015-04-01

    The source of river dissolved organic matter (DOM) during storm events has not been well constrained, which is critical in determining the quality and reactivity of DOM. This study assessed temporal changes in the contributions of four end members (weeds, leaf litter, soil, and groundwater), which exist in a small forested watershed (the Ehwa Brook, South Korea), to the stream DOM during two storm events, using end member mixing analysis (EMMA) based on spectroscopic properties of DOM. The instantaneous export fluxes of dissolved organic carbon (DOC), chromophoric DOM (CDOM), and fluorescent components were all enhanced during peak flows. The DOC concentration increased with the flow rate, while CDOM and humic-like fluorescent components were diluted around the peak flows. Leaf litter was dominant for the DOM source in event 2 with a higher rainfall, although there were temporal variations in the contributions of the four end members to the stream DOM for both events. The contribution of leaf litter peaked while that of deeper soils decreased to minima at peak flows. Our results demonstrated that EMMA based on DOM properties could be used to trace the DOM source, which is of fundamental importance for understanding the factors responsible for river DOM dynamics during storm events.

  6. Estimation of Constituent Concentrations, Loads, and Yields in Streams of Johnson County, Northeast Kansas, Using Continuous Water-Quality Monitoring and Regression Models, October 2002 through December 2006

    Science.gov (United States)

    Rasmussen, Teresa J.; Lee, Casey J.; Ziegler, Andrew C.

    2008-01-01

    -sediment concentration was nearly always largest at the Mill Creek site. The Mill Creek watershed is undergoing rapid development that likely contributed to larger sustained sediment concentrations. During most of the time, the smallest sediment concentrations occurred at the Indian Creek site, the most urban of the monitored sites, likely because most of the streamflow originates from wastewater-treatment facilities located just upstream from the monitoring site. However, estimated annual suspended-sediment load and yield were largest annually at the Indian Creek site because of substantial contributions during storm runoff. At least 90 percent of the total annual sediment load in 2005?06 at all five monitoring sites occurred in less than 2 percent of the time, generally associated with large storm runoff. About 50 percent of the 2005 sediment load at the Blue River site occurred during a single 3-day storm, the equivalent of less than 1 percent of the time. Suspended-sediment concentration is statistically related to other water-quality constituents, and these relations have potential implications for implementation of best management practices because, if sediment concentrations are decreased, concentrations of sediment-associated constituents such as suspended solids, some nutrients, and bacteria will also likely decrease. Chloride concentrations were largest at the Indian and Mill Creek sites, the two most urban stream sites which also are most affected by road-salt runoff and wastewater-treatment-facility discharges. Two chloride runoff occurrences in January?February 2005 accounted for 19 percent of the total chloride load in Indian Creek in 2005. Escherichia coli density at the Indian Creek site was nearly always largest of the five sites with a median density more than double that of any other site and 15 times the density at the Blue River site which is primarily nonurban. More than 97 percent of the fecal coliform bacteria load at the Indian Creek site and near the B

  7. Global Access to Safe Water: Accounting for Water Quality and the Resulting Impact on MDG Progress

    Directory of Open Access Journals (Sweden)

    Joe LoBuglio

    2012-03-01

    Full Text Available Monitoring of progress towards the Millennium Development Goal (MDG drinking water target relies on classification of water sources as “improved” or “unimproved” as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF “Rapid Assessment of Drinking Water Quality”. A principal components analysis (PCA of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11% use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator “use of an improved source” suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18% use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety.

  8. Global Access to Safe Water: Accounting for Water Quality and the Resulting Impact on MDG Progress

    Science.gov (United States)

    Onda, Kyle; LoBuglio, Joe; Bartram, Jamie

    2012-01-01

    Monitoring of progress towards the Millennium Development Goal (MDG) drinking water target relies on classification of water sources as “improved” or “unimproved” as an indicator for water safety. We adjust the current Joint Monitoring Programme (JMP) estimate by accounting for microbial water quality and sanitary risk using the only-nationally representative water quality data currently available, that from the WHO and UNICEF “Rapid Assessment of Drinking Water Quality”. A principal components analysis (PCA) of national environmental and development indicators was used to create models that predicted, for most countries, the proportions of piped and of other-improved water supplies that are faecally contaminated; and of these sources, the proportions that lack basic sanitary protection against contamination. We estimate that 1.8 billion people (28% of the global population) used unsafe water in 2010. The 2010 JMP estimate is that 783 million people (11%) use unimproved sources. Our estimates revise the 1990 baseline from 23% to 37%, and the target from 12% to 18%, resulting in a shortfall of 10% of the global population towards the MDG target in 2010. In contrast, using the indicator “use of an improved source” suggests that the MDG target for drinking-water has already been achieved. We estimate that an additional 1.2 billion (18%) use water from sources or systems with significant sanitary risks. While our estimate is imprecise, the magnitude of the estimate and the health and development implications suggest that greater attention is needed to better understand and manage drinking water safety. PMID:22690170

  9. Tool development for organ dose optimization taking into account the image quality in Computed Tomography

    International Nuclear Information System (INIS)

    Adrien-Decoene, Camille

    2015-01-01

    Due to the significant rise of computed tomography (CT) exams in the past few years and the increase of the collective dose due to medical exams, dose estimation in CT imaging has become a major public health issue. However dose optimization cannot be considered without taking into account the image quality which has to be good enough for radiologists. In clinical practice, optimization is obtained through empirical index and image quality using measurements performed on specific phantoms like the CATPHAN. Based on this kind of information, it is thus difficult to correctly optimize protocols regarding organ doses and radiologist criteria. Therefore our goal is to develop a tool allowing the optimization of the patient dose while preserving the image quality needed for diagnosis. The work is divided into two main parts: (i) the development of a Monte Carlo dose simulator based on the PENELOPE code, and (ii) the assessment of an objective image quality criterion. For that purpose, the GE Lightspeed VCT 64 CT tube was modelled with information provided by the manufacturer technical note and by adapting the method proposed by Turner et al (Med. Phys. 36: 2154-2164). The axial and helical movements of the X-ray tube were then implemented into the MC tool. To improve the efficiency of the simulation, two variance reduction techniques were used: a circular and a translational splitting. The splitting algorithms allow a uniform particle distribution along the gantry path to simulate the continuous gantry motion in a discrete way. Validations were performed in homogeneous conditions using a home-made phantom and the well-known CTDI phantoms. Then, dose values were measured in CIRS ATOM anthropomorphic phantom using both optically stimulated luminescence dosimeters for point doses and XR-QA Gafchromic films for relative dose maps. Comparisons between measured and simulated values enabled us to validate the MC tool used for dosimetric purposes. Finally, organ doses for

  10. Streams and their future inhabitants

    DEFF Research Database (Denmark)

    Sand-Jensen, K.; Friberg, Nikolai

    2006-01-01

    In this fi nal chapter we look ahead and address four questions: How do we improve stream management? What are the likely developments in the biological quality of streams? In which areas is knowledge on stream ecology insuffi cient? What can streams offer children of today and adults of tomorrow?...

  11. Volunteer stream monitoring: Do the data quality and monitoring experience support increased community involvement in freshwater decision making?

    Directory of Open Access Journals (Sweden)

    Richard G. Storey

    2016-12-01

    Full Text Available Recent freshwater policy reforms in New Zealand promote increased community involvement in freshwater decision making and management. Involving community members in scientific monitoring increases both their knowledge and their ability to discuss this knowledge with professionals, potentially increasing their influence in decision-making processes. However, these interactions rarely occur because, in particular, of perceptions that volunteer-collected data are unreliable. We assessed the agreement between volunteer (community group and local government (regional council data at nine stream sites across New Zealand. Over 18 months, community groups and regional council staff monitored, in parallel, a common set of water quality variables, physical habitat, periphyton and benthic macroinvertebrates that are routinely used by regional councils for statutory state of environment reporting. Community groups achieved close agreement (correlations ≥ 0.89, bias < 1% with regional councils for temperature, electrical conductivity, visual water clarity, and Escherichia coli. For dissolved oxygen, nitrate, and pH, correlations were weaker (0.2, 0.53, and 0.4, respectively. Volunteer assessments of physical habitat were as consistent over time as those of councils. For visual assessments of thick periphyton growths (% streambed cover, volunteers achieved a correlation of 0.93 and bias of 0.1% relative to councils. And for a macroinvertebrate biotic index that indicates water and habitat quality, correlation was 0.88, bias was < 5%, and the average difference was 12% of the index score. Volunteers showed increased awareness of local freshwaters, understanding of stream ecosystems, and attentiveness to local and national freshwater issues. Most volunteers had shared their knowledge and interest with others in their community. Most groups had developed relationships with their regional council, and some volunteers became more interested in engaging in

  12. Multiple Time-Scale Monitoring to Address Dynamic Seasonality and Storm Pulses of Stream Water Quality in Mountainous Watersheds

    Directory of Open Access Journals (Sweden)

    Hyun-Ju Lee

    2015-11-01

    Full Text Available Rainfall variability and extreme events can amplify the seasonality and storm pulses of stream water chemistry in mountainous watersheds under monsoon climates. To establish a monitoring program optimized for identifying potential risks to stream water quality arising from rainfall variability and extremes, we examined water chemistry data collected on different timescales. At a small forested watershed, bi-weekly sampling lasted over two years, in comparison to three other biweekly sampling sites. In addition, high-frequency continuous measurements of pH, electrical conductivity, and turbidity were conducted in tandem with automatic water sampling at 2 h intervals during eight rainfall events. Biweekly monitoring showed that during the summer monsoon period, electrical conductivity (EC, dissolved oxygen (DO, and dissolved ion concentrations generally decreased, but total suspended solids (TSS slightly increased. A noticeable variation from the usual seasonal pattern was that DO levels substantially decreased during an extended drought. Bi-hourly storm event samplings exhibited large changes in the concentrations of TSS and particulate and dissolved organic carbon (POC; DOC during intense rainfall events. However, extreme fluctuations in sediment export during discharge peaks could be detected only by turbidity measurements at 5 min intervals. Concomitant measurements during rainfall events established empirical relationships between turbidity and TSS or POC. These results suggest that routine monitoring based on weekly to monthly sampling is valid only in addressing general seasonal patterns or long-lasting phenomena such as drought effects. We propose an “adaptive” monitoring scheme that combines routine monitoring for general seasonal patterns and high-frequency instrumental measurements of water quality components exhibiting rapid responses pulsing during intense rainfall events.

  13. THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY

    Directory of Open Access Journals (Sweden)

    Hanifa Zulhaimi

    2015-12-01

    Full Text Available The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS. This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.

  14. On-stream analysis of iron ore and its potential for improving export quality control

    International Nuclear Information System (INIS)

    Holmes, R.J.

    1988-01-01

    An on-stream iron ore analyser has been developed in collaboration with Hamersley Iron Pty. Limited for determining the iron content of both lump (-30+6 mm particle size) and fines (-6 mm particle size) on conveyor belts. The analyser, which is called IRONSCAN, is based on pair production, and is now commercially available from Mineral Control Instrumentation Limited (MCI) in Adelaide. It can be mounted under existing conveyor belts with minimal modifications to the conveyor structure, and the presence of steel cables in the belt does not interfere once the analyser has been correctly calibrated. The analyser has been extensively tested on both lump and fines on the shiploading conveyor at Dampier, and typically the root mean square (r.m.s.) deviation between single IRONSCAN measurements and conventional chemical analyses is better than 0.5% Fe. It is currently being evaluated on - 150 mm ore from the primary crusher at Mount Tom Price, and initial results are encouraging. The principal advantage of IRONSCAN is that it provides rapid information on ore grades. But perhaps its greatest potential is at the primary crusher where conventional sampling and analysis is very expensive to implement. 11 figs., 1 tab

  15. Quality Service Analysis and Improvement of Pharmacy Unit of XYZ Hospital Using Value Stream Analysis Methodology

    Science.gov (United States)

    Jonny; Nasution, Januar

    2013-06-01

    Value stream mapping is a tool which is needed to let the business leader of XYZ Hospital to see what is actually happening in its business process that have caused longer lead time for self-produced medicines in its pharmacy unit. This problem has triggered many complaints filed by patients. After deploying this tool, the team has come up with the fact that in processing the medicine, pharmacy unit does not have any storage and capsule packing tool and this condition has caused many wasting times in its process. Therefore, the team has proposed to the business leader to procure the required tools in order to shorten its process. This research has resulted in shortened lead time from 45 minutes to 30 minutes as required by the government through Indonesian health ministry with increased %VA (valued added activity) or Process Cycle Efficiency (PCE) from 66% to 68% (considered lean because it is upper than required 30%). This result has proved that the process effectiveness has been increase by the improvement.

  16. Quality Service Analysis and Improvement of Pharmacy Unit of XYZ Hospital Using Value Stream Analysis Methodology

    International Nuclear Information System (INIS)

    Jonny; Nasution, Januar

    2013-01-01

    Value stream mapping is a tool which is needed to let the business leader of XYZ Hospital to see what is actually happening in its business process that have caused longer lead time for self-produced medicines in its pharmacy unit. This problem has triggered many complaints filed by patients. After deploying this tool, the team has come up with the fact that in processing the medicine, pharmacy unit does not have any storage and capsule packing tool and this condition has caused many wasting times in its process. Therefore, the team has proposed to the business leader to procure the required tools in order to shorten its process. This research has resulted in shortened lead time from 45 minutes to 30 minutes as required by the government through Indonesian health ministry with increased %VA (valued added activity) or Process Cycle Efficiency (PCE) from 66% to 68% (considered lean because it is upper than required 30%). This result has proved that the process effectiveness has been increase by the improvement.

  17. Subjective Quality Assessment of H.264/AVC Video Streaming with Packet Losses

    Directory of Open Access Journals (Sweden)

    Naccari Matteo

    2011-01-01

    Full Text Available Research in the field of video quality assessment relies on the availability of subjective scores, collected by means of experiments in which groups of people are asked to rate the quality of video sequences. The availability of subjective scores is fundamental to enable validation and comparative benchmarking of the objective algorithms that try to predict human perception of video quality by automatically analyzing the video sequences, in a way to support reproducible and reliable research results. In this paper, a publicly available database of subjective quality scores and corrupted video sequences is described. The scores refer to 156 sequences at CIF and 4CIF spatial resolutions, encoded with H.264/AVC and corrupted by simulating the transmission over an error-prone network. The subjective evaluation has been performed by 40 subjects at the premises of two academic institutions, in standard-compliant controlled environments. In order to support reproducible research in the field of full-reference, reduced-reference, and no-reference video quality assessment algorithms, both the uncompressed files and the H.264/AVC bitstreams, as well as the packet loss patterns, have been made available to the research community.

  18. Weighted-MSE based on saliency map for assessing video quality of H.264 video streams

    Science.gov (United States)

    Boujut, H.; Benois-Pineau, J.; Hadar, O.; Ahmed, T.; Bonnet, P.

    2011-01-01

    Human vision system is very complex and has been studied for many years specifically for purposes of efficient encoding of visual, e.g. video content from digital TV. There have been physiological and psychological evidences which indicate that viewers do not pay equal attention to all exposed visual information, but only focus on certain areas known as focus of attention (FOA) or saliency regions. In this work, we propose a novel based objective quality assessment metric, for assessing the perceptual quality of decoded video sequences affected by transmission errors and packed loses. The proposed method weights the Mean Square Error (MSE), Weighted-MSE (WMSE), according to the calculated saliency map at each pixel. Our method was validated trough subjective quality experiments.

  19. The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

    OpenAIRE

    Aida Nahar; Subadriyah Subadriyah; Ali Sofwan

    2018-01-01

    Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order...

  20. Estimating Discharge and Nonpoint Source Nitrate Loading to Streams From Three End-Member Pathways Using High-Frequency Water Quality Data

    Science.gov (United States)

    Miller, Matthew P.; Tesoriero, Anthony J.; Hood, Krista; Terziotti, Silvia; Wolock, David M.

    2017-12-01

    The myriad hydrologic and biogeochemical processes taking place in watersheds occurring across space and time are integrated and reflected in the quantity and quality of water in streams and rivers. Collection of high-frequency water quality data with sensors in surface waters provides new opportunities to disentangle these processes and quantify sources and transport of water and solutes in the coupled groundwater-surface water system. A new approach for separating the streamflow hydrograph into three components was developed and coupled with high-frequency nitrate data to estimate time-variable nitrate loads from chemically dilute quick flow, chemically concentrated quick flow, and slowflow groundwater end-member pathways for periods of up to 2 years in a groundwater-dominated and a quick-flow-dominated stream in central Wisconsin, using only streamflow and in-stream water quality data. The dilute and concentrated quick flow end-members were distinguished using high-frequency specific conductance data. Results indicate that dilute quick flow contributed less than 5% of the nitrate load at both sites, whereas 89 ± 8% of the nitrate load at the groundwater-dominated stream was from slowflow groundwater, and 84 ± 25% of the nitrate load at the quick-flow-dominated stream was from concentrated quick flow. Concentrated quick flow nitrate concentrations varied seasonally at both sites, with peak concentrations in the winter that were 2-3 times greater than minimum concentrations during the growing season. Application of this approach provides an opportunity to assess stream vulnerability to nonpoint source nitrate loading and expected stream responses to current or changing conditions and practices in watersheds.

  1. Quantifying the Quality of Service of Streaming Media in Differentiated Services Networks

    NARCIS (Netherlands)

    Agrawal, D.K.; Kleiberg, T.; Papp, S.; Kooij, R.E.; Van Mieghem, P.

    2007-01-01

    Quality of Service (QoS) support in the current internet is indispensable because of QoS-sensitive real-time applications such as Voice-over-IP, IP-TV, video conferencing, online gaming etc. Since the introduction of the Differentiated Services (Diff-Serv) architecture there has been considerable

  2. Quantifying the quality of service of streaming media in differentiated services networks

    NARCIS (Netherlands)

    Agrawal, D.K.; Kleiberg, T.; Papp, S.; Kooij, R.E.; Mieghem, P. van

    2007-01-01

    Quality of Service (QoS) support in the current internet is indispensable because of QoS-sensitive real-time applications such as Voice-over-IP, IP-TV, video conferencing, online gaming etc. Since the introduction of the Differentiated Services (Diff-Serv) architecture there has been considerable

  3. The effect of restored and native oxbows on hydraulic loads of nutrients and stream water quality

    Science.gov (United States)

    Kalkhoff, Stephen J.; Hubbard, Laura E.; Joseph P.Schubauer-Berigan,

    2016-01-01

    The use of oxbow wetlands has been identified as a potential strategy to reduce nutrient transport from agricultural drainage tiles to streams in Iowa. In 2013 and 2014, a study was conducted in north-central Iowa in a native oxbow in the Lyons Creek watershed and two restored oxbow wetlands in the Prairie Creek watershed (Smeltzer west and Smeltzer east) to assess their effectiveness at reducing nitrogen and phosphorus loads. The tile line inlets carrying agricultural runoff to the oxbows, the outfall from the oxbows, and the surface waters in the streams receiving the outfall water were monitored for discharge and nutrients from February 2013 to September 2015. Smeltzer west and east also had four monitoring wells each, two in the upland and two between the oxbow and Prairie Creek to monitor surface water-groundwater interaction. The Smeltzer west and east oxbow sites also were instrumented to continuously measure the nitrate concentration. Rainfall was measured at one Lyons Creek and one Smeltzer site. Daily mean nitrate-N concentrations in Lyons Creek in 2013 ranged from 11.8 mg/L to 40.9 mg/L, the median daily mean nitrate-N concentration was 33.0 mg/L. Daily mean nitrate-N concentrations in Prairie Creek in 2013 ranged from 0.07 mg/L in August to 32.2 mg/L in June. In 2014, daily mean nitrate-N concentrations in Prairie Creek ranged from 0.17 mg/L in April to 26.7 mg/L in July; the daily mean nitrate-N concentration for the sampled period was 9.78 mg/L. Nutrient load reduction occurred in oxbow wetlands in Lyons and Prairie Creek watersheds in north-central Iowa but efficiency of reduction was variable. Little nutrient reduction occurred in the native Lyons Creek oxbow during 2013. Concentrations of all nutrient constituents were not significantly (P>0.05, Wilcoxon rank sum) different in water discharging from the tile line than in water leaving the Lyons Creek oxbow. A combination of physical features and flow conditions suggest that the residence time of

  4. Linking land-use type and stream water quality using spatial data of fecal indicator bacteria and heavy metals in the Yeongsan river basin.

    Science.gov (United States)

    Kang, Joo-Hyon; Lee, Seung Won; Cho, Kyung Hwa; Ki, Seo Jin; Cha, Sung Min; Kim, Joon Ha

    2010-07-01

    This study reveals land-use factors that explain stream water quality during wet and dry weather conditions in a large river basin using two different linear models-multiple linear regression (MLR) models and constrained least squares (CLS) models. Six land-use types and three topographical parameters (size, slope, and permeability) of the watershed were incorporated into the models as explanatory variables. The suggested models were then demonstrated using a digitized elevation map in conjunction with the land-use and the measured concentration data for Escherichia coli (EC), Enterococci bacteria (ENT), and six heavy metal species collected monthly during 2007-2008 at 50 monitoring sites in the Yeongsan Watershed, Korea. The results showed that the MLR models can be a powerful tool for predicting the average concentrations of pollutants in stream water (the Nash-Sutcliffe (NS) model efficiency coefficients ranged from 0.67 to 0.95). On the other hand, the CLS models, with moderately good prediction performance (the NS coefficients ranged 0.28-0.85), were more suitable for quantifying contributions of respective land-uses to the stream water quality. The CLS models suggested that industrial and urban land-uses are major contributors to the stream concentrations of EC and ENT, whereas agricultural, industrial, and mining areas were significant sources of many heavy metal species. In addition, the slope, size, and permeability of the watershed were found to be important factors determining the extent of the contribution from each land-use type to the stream water quality. The models proposed in this paper can be considered useful tools for developing land cover guidelines and for prioritizing locations for implementing management practices to maintain stream water quality standard in a large river basin. Copyright 2010 Elsevier Ltd. All rights reserved.

  5. Water quality changes in a polluted stream over a twenty-five-year period

    Energy Technology Data Exchange (ETDEWEB)

    Stewart, J.; Skousen, J. [West Virginia University, Morgantown, WV (United States). Div. for Plant & Soil Science

    2003-04-01

    The Deckers Creek watershed in northern West Virginia (United States), containing a land area of 166 km{sup 2}, has along history of industrial development and attendant environmental abuses from both land and Water pollution practices. The water in Deckers Creek was sampled in 1974 at 9 locations along the main stem and resampled in 1999-2000 to determine water quality changes over this 25-year period. Water samples were analyzed for pH, acidity, alkalinity, iron, and calcium at both times, while aluminum, manganese, zinc, and fecal coliform (FC) bacteria densities were added in 1999-2000. Water at almost all sampling points showed lower acidity and metal contents in 1999-2600 compared with 1974. Water pH increased at the mouth from 5.4 in 1974 to 6.0 in 1999-2000. Acidity and iron concentrations, were decreased an average of 70% in the upper stretches of the creek. however, one major untreated point source of water from an abandoned underground mining complex continues to degrade the quality of-the creek in its lower stretches. In the upper section, the. water quality in Deckers Creek has improved due to decreased surface and underground coal-mining activities, reclamation of abandoned and recently permitted surface mined lands, and natural healing of past land use scars from timbering and mining over time. The decrease in mineral. extraction activities and the reclamation of disturbed lands has occurred due to the passage and enforcement of water quality and land reclamation laws and regulations.

  6. Solid recovered fuel: influence of waste stream composition and processing on chlorine content and fuel quality.

    Science.gov (United States)

    Velis, Costas; Wagland, Stuart; Longhurst, Phil; Robson, Bryce; Sinfield, Keith; Wise, Stephen; Pollard, Simon

    2012-02-07

    Solid recovered fuel (SRF) produced by mechanical-biological treatment (MBT) of municipal waste can replace fossil fuels, being a CO(2)-neutral, affordable, and alternative energy source. SRF application is limited by low confidence in quality. We present results for key SRF properties centered on the issue of chlorine content. A detailed investigation involved sampling, statistical analysis, reconstruction of composition, and modeling of SRF properties. The total chlorine median for a typical plant during summer operation was 0.69% w/w(d), with lower/upper 95% confidence intervals of 0.60% w/w(d) and 0.74% w/w(d) (class 3 of CEN Cl indicator). The average total chlorine can be simulated, using a reconciled SRF composition before shredding to limit for ash content marginally below the 20% w/w(d) deemed suitable for certain power plants; and a lower 95% confidence limit of net calorific value (NCV) at 14.5 MJ kg(ar)(-1). The data provide, for the first time, a high level of confidence on the effects of SRF composition on its chlorine content, illustrating interrelationships with other fuel properties. The findings presented here allow rational debate on achievable vs desirable MBT-derived SRF quality, informing the development of realistic SRF quality specifications, through modeling exercises, needed for effective thermal recovery.

  7. Water quality assessment of the Eastern Iowa Basins: Basic water chemistry of rivers and streams, 1996-98

    Science.gov (United States)

    Barnes, Kimberlee K.

    2001-01-01

    The U.S. Geological Survey began data-collection activities in the Eastern Iowa Basins study unit of the National Water-Quality Assessment Program in September 1995 with the purpose of determining the status and trends in water quality of water from the Wapsipinicon, Cedar, Iowa, and Skunk River basins. From March 1996 through September 1998, monthly surface-water samples were collected from 11 sites on the study's rivers and streams representing three distinct physiographic regions, the Des Moines Lobe, the Iowan Surface, the Southern Iowa Drift Plain, and one subregion, the Iowan Karst. These water samples were analyzed for basic water chemistry, including, but not limited to the following cations: sodium, potassium, magnesium, calcium, and silica; anions: chloride, fluoride, sulfate, and bicarbonate; and two metals - iron and maganese. Although none of the concentrations of the constituents exceeded health advisories or drinking-water regulations, extremely high or low concentrations could potentially affect aquatic life. Calcium, magnesium, and potassium are essential elements for both plant and animal life; manganese is an essential element in plant metabolism; and silica is important in the growth of diatom algae. Calcium had the largest median concentration of 61 milligrams per liter (mg/L) of the cations, and the largest maximum concentration of 100 mg/L. Bicarbonate had the largest median concentration of 210 mg/L of the anions, and the largest maximum concentration of 400 mg/L.

  8. MATIN: a random network coding based framework for high quality peer-to-peer live video streaming.

    Science.gov (United States)

    Barekatain, Behrang; Khezrimotlagh, Dariush; Aizaini Maarof, Mohd; Ghaeini, Hamid Reza; Salleh, Shaharuddin; Quintana, Alfonso Ariza; Akbari, Behzad; Cabrera, Alicia Triviño

    2013-01-01

    In recent years, Random Network Coding (RNC) has emerged as a promising solution for efficient Peer-to-Peer (P2P) video multicasting over the Internet. This probably refers to this fact that RNC noticeably increases the error resiliency and throughput of the network. However, high transmission overhead arising from sending large coefficients vector as header has been the most important challenge of the RNC. Moreover, due to employing the Gauss-Jordan elimination method, considerable computational complexity can be imposed on peers in decoding the encoded blocks and checking linear dependency among the coefficients vectors. In order to address these challenges, this study introduces MATIN which is a random network coding based framework for efficient P2P video streaming. The MATIN includes a novel coefficients matrix generation method so that there is no linear dependency in the generated coefficients matrix. Using the proposed framework, each peer encapsulates one instead of n coefficients entries into the generated encoded packet which results in very low transmission overhead. It is also possible to obtain the inverted coefficients matrix using a bit number of simple arithmetic operations. In this regard, peers sustain very low computational complexities. As a result, the MATIN permits random network coding to be more efficient in P2P video streaming systems. The results obtained from simulation using OMNET++ show that it substantially outperforms the RNC which uses the Gauss-Jordan elimination method by providing better video quality on peers in terms of the four important performance metrics including video distortion, dependency distortion, End-to-End delay and Initial Startup delay.

  9. MATIN: a random network coding based framework for high quality peer-to-peer live video streaming.

    Directory of Open Access Journals (Sweden)

    Behrang Barekatain

    Full Text Available In recent years, Random Network Coding (RNC has emerged as a promising solution for efficient Peer-to-Peer (P2P video multicasting over the Internet. This probably refers to this fact that RNC noticeably increases the error resiliency and throughput of the network. However, high transmission overhead arising from sending large coefficients vector as header has been the most important challenge of the RNC. Moreover, due to employing the Gauss-Jordan elimination method, considerable computational complexity can be imposed on peers in decoding the encoded blocks and checking linear dependency among the coefficients vectors. In order to address these challenges, this study introduces MATIN which is a random network coding based framework for efficient P2P video streaming. The MATIN includes a novel coefficients matrix generation method so that there is no linear dependency in the generated coefficients matrix. Using the proposed framework, each peer encapsulates one instead of n coefficients entries into the generated encoded packet which results in very low transmission overhead. It is also possible to obtain the inverted coefficients matrix using a bit number of simple arithmetic operations. In this regard, peers sustain very low computational complexities. As a result, the MATIN permits random network coding to be more efficient in P2P video streaming systems. The results obtained from simulation using OMNET++ show that it substantially outperforms the RNC which uses the Gauss-Jordan elimination method by providing better video quality on peers in terms of the four important performance metrics including video distortion, dependency distortion, End-to-End delay and Initial Startup delay.

  10. A new unconditionally stable and consistent quasi-analytical in-stream water quality solution scheme for CSTR-based water quality simulators

    Science.gov (United States)

    Woldegiorgis, Befekadu Taddesse; van Griensven, Ann; Pereira, Fernando; Bauwens, Willy

    2017-06-01

    Most common numerical solutions used in CSTR-based in-stream water quality simulators are susceptible to instabilities and/or solution inconsistencies. Usually, they cope with instability problems by adopting computationally expensive small time steps. However, some simulators use fixed computation time steps and hence do not have the flexibility to do so. This paper presents a novel quasi-analytical solution for CSTR-based water quality simulators of an unsteady system. The robustness of the new method is compared with the commonly used fourth-order Runge-Kutta methods, the Euler method and three versions of the SWAT model (SWAT2012, SWAT-TCEQ, and ESWAT). The performance of each method is tested for different hypothetical experiments. Besides the hypothetical data, a real case study is used for comparison. The growth factors we derived as stability measures for the different methods and the R-factor—considered as a consistency measure—turned out to be very useful for determining the most robust method. The new method outperformed all the numerical methods used in the hypothetical comparisons. The application for the Zenne River (Belgium) shows that the new method provides stable and consistent BOD simulations whereas the SWAT2012 model is shown to be unstable for the standard daily computation time step. The new method unconditionally simulates robust solutions. Therefore, it is a reliable scheme for CSTR-based water quality simulators that use first-order reaction formulations.

  11. Quality and mutagenicity of water and sediment of the streams impacted by the former uranium mine area Olší-Drahonín (Czech Republic).

    Science.gov (United States)

    Hudcová, H; Badurová, J; Rozkošný, M; Sova, J; Funková, R; Svobodová, J

    2013-02-01

    The water quality research performed in the years 2003-2010 demonstrated an impact of the mine water pumped from the closed Olší uranium mine and discharged from the mine water treatment plant (MWTP) and groundwater from springs in the area on the water quality of the Hadůvka stream. The water ecosystems of the lower part of the Hadůvka stream are impacted mainly by water originated from the springs located in the stream valley and drained syenit subsoil, naturally rich in uranium. Those inflows caused a very high concentration of uranium measured in the water of the stream, which exceeds the given limit value. No negative impact on the water ecosystems of the receiving Bobrůvka River was found. This reduction of impact is caused by five times higher average daily flow rate of the Bobrůvka River in comparison with the Hadůvka stream, which results in a sufficient dilution of pollution from the Hadůvka. Copyright © 2012 Elsevier Ltd. All rights reserved.

  12. 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.

  13. Effects of residential and agricultural land uses on the chemical quality of baseflow of small streams in the Croton Watershed, southeastern New York

    Science.gov (United States)

    Heisig, Paul M.

    2000-01-01

    Data on the chemical quality of baseflow from 33 small streams that drain basins of differing land-use type and intensity within the Croton watershed were collected seasonally for 1 year to identify and characterize the quality of ground-water contributions to surface water. The watershed includes twelve of New York City's water-supply reservoirs. Baseflow samples were collected a minimum of three days after the most recent precipitation and were analyzed for major ions, boron, and nutrients.

  14. Surface-water hydrology and quality, and macroinvertebrate and smallmouth bass populations in four stream basins in southwestern Wisconsin, 1987-90

    Science.gov (United States)

    Graczyk, David J.; Lillie, Richard A.; Schlesser, Roger A.; Mason, John W.; Lyons, John D.; Kerr, Roger A.; Graczyk, David J.

    1993-01-01

    Data on streamflow, water quality, and macroinvertebrate and smallmouth bass (microptercus dolomieni) populations were collected from July 1987 through September 1990, in four streams in southwestern Wisconsin to determine the effect of surface-water hydrology and quality on populations of macroinvertebrates and smallmouth bass. The study was a joint project of the U.S. Geological Survey and the Wisconsin Department of Natural Resources.

  15. Methods to Efficiently Achieve High-Quality Teaching of Accounting at the University--A Teaching Innovation Evaluation

    Science.gov (United States)

    Hruška, Ing. Zdenek

    2018-01-01

    Teaching of accounting is specific due to its frequently updated content, because Czech legal regulations significantly change annually, either because of the legislative or harmonization modifications, hence there is a need to constantly seek new ways to ensure a good quality of teaching in the efficient education process. The paper is based on…

  16. A Total Quality Management Approach to Assurance of Learning in the Accounting Classroom: An Empirical Study

    Science.gov (United States)

    Harvey, Mary Ellen; Eisner, Susan

    2011-01-01

    The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

  17. Audit Oversight: Quality Control Review of the Defense Finance and Accounting Service Office of Internal Review

    National Research Council Canada - National Science Library

    2004-01-01

    .... The Government Auditing Standards (GAS) require that an audit organization performing Government audits have an appropriate internal quality control system and undergo an external quality control review every 3 years by an organization...

  18. Effect of environmental quality and mesohabitat structure on a Biotic Integrity Index based on fish assemblages of cerrado streams from Rio Cuiabá basin, Brazil

    Directory of Open Access Journals (Sweden)

    NG Machado

    Full Text Available Over the last 30 years, the Cerrado has been experiencing various antropic impacts that have brought about alterations to species composition, structure and functioning of aquatic habitats. Therefore, studies on negative impacts are useful to prevent future damage and restore environmental quality. The objectives of our study were: i to adapt an index of biotic integrity of streams in the Rio Cuiabá Basin and ii to analyze if the Index of Biotic Integrity (IBI correlated with the environmental quality measured by the Index of Environmental Quality (IEQ and with the mesohabitat structure. We sampled 26 streams in sub-basins of the Cuiabá River. In each stream, we closed a stretch of 50 m with blockage nets and used electrofishing to capture fish. To obtain a measure of environmental quality in sampled units, we characterized the stream and its micro basin. For the analyses, we used the Spearman Correlation, Kruskal-Wallis test and Analysis of Multiple Regression. We collected 697 individuals distributed into 6 orders, 15 families and 49 species. The IBI followed changes on environmental quality measured by IEQ when we removed streams that present natural barriers from the analysis (r² = 0.4; r² = 0.58. Types of land use did not affect the biotic integrity (n = 26; df = 4; H = 4,860; p = 0.302, but natural and artificial barriers affected it (n = 26; df = 4; H = 11,027; p = 0.026. The IBI was not sensitive to variations in mesohabitat structure (F2,23 = 0.373; r² = 0.031; Axe 1 p = 0.620; Axe 2 p = 0.490. The IBI is certainly a reasonable instrument for evaluating changes in the environment, but we cannot ignore the fact that we were able to obtain the same result with any combinations of metrics. This makes its analysis and interpretation difficult.

  19. The impact of the High Park Wildfire on stream water quality and implications for drinking water treatment

    Science.gov (United States)

    Rosario-Ortiz, F.

    2014-12-01

    The Cache La Poudre (CLP) watershed in Northern Colorado was impacted by the High Park fire, which burned from June 9th through July 1st of 2012. The CLP watershed serves as a source of drinking water for three water districts in Northern Colorado, including the City of Fort Collins. Sampling was conducted during four different storm events immediately after the fire was extinguished. The sampling was expanded through spring and summer 2013 in order to capture the flush of debris from the wildfire into the CLP River. Samples were also collected from an unburned control site for comparison. Surface water samples were analyzed for parameters including nutrients, dissolved organic carbon (DOC) concentration and dissolved organic matter (DOM) characterization. In addition, bench scale treatment analyses were conducted to better understand the impacts of the wildfire on treatment processes for drinking water utilities. Lastly, leaching of stream bank sediments was conducted to determine the potential longer term inputs of burned material to the stream water. The overarching goals of the sampling campaign were to: 1) Evaluate the impact that wildfires have on the properties of DOM, specifically with respect to DBP formation and speciation (TTHM, HAA5, HAN, NDMA); 2) Establish the condition under which the source water could be effectively treated (using coagulation) to remove DBP precursors; 3) Evaluate the use of fluorescence spectroscopy as a surrogate for the concentration and reactivity of DOM in the CLP watershed; and 4) Assess the quantity and quality of DOM leached from streambed sediments. Preliminary results showed elevated DOC levels during the storm events and at wildfire impacted sites compared to the unburned site following the fire. DBP yields were higher for the four storm events following the fire when compared to yields for the control site located upstream of the burn area, and also when compared to data from a previous DBP study conducted on similar

  20. Percent Forest Adjacent to Streams (Future)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The type of vegetation along a stream influences the water quality in the stream. Intact buffer strips of natural vegetation along streams tend to intercept...

  1. Percent Agriculture Adjacent to Streams (Future)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The type of vegetation along a stream influences the water quality in the stream. Intact buffer strips of natural vegetation along streams tend to intercept...

  2. Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules

    Directory of Open Access Journals (Sweden)

    Agus Setyadi

    2009-06-01

    Full Text Available This study examines the extent of Indonesian companies‟ compliance with the Indonesian accounting regulations (IARC of inventory, fixed assets, and depreciation by analyzing 160 Indonesian listed companies‟ 2006 annual reports. This study also looks at potential factors that explain the level of this compliance. Analysis reveals a high level of 71.63% inventory compliance, 51.13% fixed assets compliance, and 99.69% depreciation compliance with accounting rules. T-test and regression analysis show that firm size is a significant predictor of accounting compliance. Importantly, ownership and governance structures do not influence the level of compliance. Although Indonesian firms complied with more than 50% of the key accounting rule provisions, regulatory intervention appears needed to improve compliance. Such regulation might include sanctions as promulgated by multilateral financial organizations (World Bank 2005.

  3. Accountability: Evaluating the Impact of Regulatory Policies on Air Quality, Human Health, and the Environment

    Science.gov (United States)

    This presentation discusses "accountability"; e.g., do emission-control regulations really reduce exposure to pollutants and improve human health? In this presentation, we provide examples of how to examine this and related questions.

  4. Streams with Strahler Stream Order

    Data.gov (United States)

    Minnesota Department of Natural Resources — Stream segments with Strahler stream order values assigned. As of 01/08/08 the linework is from the DNR24K stream coverages and will not match the updated...

  5. Assessment of water chemistry, habitat, and benthic macroinvertebrates at selected stream-quality monitoring sites in Chester County, Pennsylvania, 1998-2000

    Science.gov (United States)

    Reif, Andrew G.

    2004-01-01

    Biological, chemical, and habitat data have been collected from a network of sites in Chester County, Pa., from 1970 to 2003 to assess stream quality. Forty sites in 6 major stream basins were sampled between 1998 and 2000. Biological data were used to determine levels of impairment in the benthic-macroinvertebrate community in Chester County streams and relate the impairment, in conjunction with chemical and habitat data, to overall stream quality. Biological data consisted of benthic-macroinvertebrate samples that were collected annually in the fall. Water-chemistry samples were collected and instream habitat was assessed in support of the biological sampling.Most sites in the network were designated as nonimpacted or slightly impacted by human activities or extreme climatic conditions on the basis of biological-metric analysis of benthic-macroinvertebrate data. Impacted sites were affected by factors, such as nutrient enrichment, erosion and sedimentation, point discharges, and droughts and floods. Streams in the Schuylkill River, Delaware River, and East Branch Brandywine Creek Basins in Chester County generally had low nutrient concentrations, except in areas affected by wastewater-treatment discharges, and stream habitat that was affected by erosion. Streams in the West Branch Brandywine, Christina, Big Elk, and Octoraro Creek Basins in Chester County generally had elevated nutrient concentrations and streambottom habitat that was affected by sediment deposition.Macroinvertebrate communities identified in samples from French Creek, Pigeon Creek (Schuylkill River Basin), and East Branch Brandywine Creek at Glenmoore consistently indicate good stream conditions and were the best conditions measured in the network. Macroinvertebrate communities identified in samples from Trout Creek (site 61), West Branch Red Clay Creek (site 55) (Christina River Basin), and Valley Creek near Atglen (site 34) (Octoraro Creek Basin) indicated fair to poor stream conditions and

  6. The combined use of chemical and biochemical markers to assess water quality in two low-stream rivers (NE Spain)

    International Nuclear Information System (INIS)

    Fernandes, Denise; Potrykus, Joanna; Morsiani, Cinzia; Raldua, Demetrio; Lavado, Ramon; Porte, Cinta

    2002-01-01

    Carps (Cyprinus carpio) and red swamp crayfish (Procambarus clarkii) were sampled from two low- stream Mediterranean rivers (Anoia and Cardener) receiving extensive urban and industrial waste water discharges. Tissue residues of selected pollutants (organo chlorinated compounds, polycyclic aromatic hydrocarbons (PAHs)) were determined in conjunction with different biochemical responses (cytochrome P450, phase II enzymes) with the aim of investigating whether resident organisms were responsive to changes in water quality. Biota inhabiting those rivers were highly exposed to complex mixtures of polychlorobiphenyls and dichlorodiphenyltrichloroethanes (up to 9 ng/g w.w.) and PAHs (up to 6097 ng/g of hydroxylated PAHs in bile), the highest residues being observed in carps from Cardener. This has a reflection n 7-ethoxyresorufin O-deethylase (EROD) activity; that in carps from ardener ranged between 350 and 550 pmol/min/mg protein, whereas in carps from Anoia ranged between was 90 and 250 pmol/min/mg protein. The highest activity recorded was downstream of the sewage treatment plants in both rivers. Phase II enzymes were less sensitive to pollutant exposure than EROD; nonetheless, both glutathione S-transferase and UDP-glucuronyl transferase ere higher in carps from Cardener. The results support the usefulness of the combined use of chemical and biochemical responses to assess and diagnose pollution in highly stressed ecosystems

  7. Trail Creek I: Assessing the Water Quality of Streams using Fecal Indicator Bacteria and Microbial Source Tracking

    Science.gov (United States)

    Saintil, T.; Radcliffe, D. E.; Rasmussen, T. C.; Kannan, A.

    2017-12-01

    Fecal coliforms are indicators for disease-causing pathogens. The United States Environmental Protection Agency (US. EPA) recommends the use of E. coli and Enterococci because they are highly correlated with pathogenic organisms in recreational waters. This standard method helps to determine the overall water quality and the potential health risks. Studies have shown that it is difficult to estimate the exact sources of fecal contamination because both human and certain animal species contain E. coli and Enterococci in their waste. Certain strains of E. coli and Enterococci are also able to survive outside of their hosts, which should not be the case for an appropriate fecal indicator. As a result, microbial source tracking (MST) studies use gene specific markers to identify the possible contributors to water pollution whether human or animal. Trail Creek is a second-order stream located in Athens-Clarke County, GA. The 33-km2 watershed is approximately 64% forests, 18% pastures and 16% residential communities. Trail Creek is on the TMDL list and an extended study on the relationships between the different factors causing elevated fecal bacteria is needed. Synoptic sampling events were conducted during baseflow conditions at six locations. Storm sampling events (> 8 mm) were captured using automated samplers at two locations. These samplers were equipped with pressure transducers which record stage at 30-minute intervals. The samples were analyzed for fecal coliform, E. Coli and Enterococci. Water quality parameters including temperature, specific conductance, dissolved oxygen, pH, and turbidity were also recorded. Relationships between the parameters and fecal indicator bacteria show inconsistent patterns and high variability. Using quantitative PCR and MST techniques, the human specific marker (HF183) and ruminant marker (Rum2Bac) were used to identify the fecal sources in both baseflow and storm samples. The presence and abundance of the different markers at

  8. Survival of brown trout during spring flood in DOC-rich streams in northern Sweden: the effect of present acid deposition and modelled pre-industrial water quality

    International Nuclear Information System (INIS)

    Laudon, Hjalmar; Poleo, Antonio B.S.; Voellestad, Leif Asbjoern; Bishop, Kevin

    2005-01-01

    Mortality and physiological responses in brown trout (Salmo trutta) were studied during spring snow melt in six streams in northern Sweden that differed in concentrations of dissolved organic carbon (DOC) and pH declines. Data from these streams were used to create an empirical model for predicting fish responses (mortality and physiological disturbances) in DOC-rich streams using readily accessible water chemistry parameters. The results suggest that fish in these systems can tolerate higher acidity and inorganic aluminium levels than fish in low DOC streams. But even with the relatively low contemporary deposition load, anthropogenic deposition can cause fish mortality in the most acid-sensitive surface waters in northern Sweden during spring flood. However, the results suggests that it is only in streams with high levels of organically complexed aluminium in combination with a natural pH decline to below 5.0 during the spring where current sulphur deposition can cause irreversible damage to brown trout in the region. This study support earlier studies suggesting that DOC has an ameliorating effect on physiological disturbances in humic waters but the study also shows that surviving fish recover physiologically when the water quality returns to less toxic conditions following a toxic high flow period. The physiological response under natural, pre-industrial conditions was also estimated. - High levels of complexed aluminum, at pH levels below 5.0, predisposes brown trout to sulfur-caused damage in the spring

  9. Survival of brown trout during spring flood in DOC-rich streams in northern Sweden: the effect of present acid deposition and modelled pre-industrial water quality

    Energy Technology Data Exchange (ETDEWEB)

    Laudon, Hjalmar [Department of Forest Ecology, Swedish University of Agricultural Sciences, SE-901 83 Umeaa (Sweden)]. E-mail: hjalmar.laudon@sek.slu.se; Poleo, Antonio B.S. [Department of Biology, University of Oslo, P.O. Box 1066 Blindern, N-0316 Oslo (Norway); Voellestad, Leif Asbjoern [Department of Biology, University of Oslo, P.O. Box 1066 Blindern, N-0316 Oslo (Norway); Bishop, Kevin [Department of Environmental Assessment, Swedish University of Agricultural Sciences, SE-750 07 Uppsala (Sweden)

    2005-05-01

    Mortality and physiological responses in brown trout (Salmo trutta) were studied during spring snow melt in six streams in northern Sweden that differed in concentrations of dissolved organic carbon (DOC) and pH declines. Data from these streams were used to create an empirical model for predicting fish responses (mortality and physiological disturbances) in DOC-rich streams using readily accessible water chemistry parameters. The results suggest that fish in these systems can tolerate higher acidity and inorganic aluminium levels than fish in low DOC streams. But even with the relatively low contemporary deposition load, anthropogenic deposition can cause fish mortality in the most acid-sensitive surface waters in northern Sweden during spring flood. However, the results suggests that it is only in streams with high levels of organically complexed aluminium in combination with a natural pH decline to below 5.0 during the spring where current sulphur deposition can cause irreversible damage to brown trout in the region. This study support earlier studies suggesting that DOC has an ameliorating effect on physiological disturbances in humic waters but the study also shows that surviving fish recover physiologically when the water quality returns to less toxic conditions following a toxic high flow period. The physiological response under natural, pre-industrial conditions was also estimated. - High levels of complexed aluminum, at pH levels below 5.0, predisposes brown trout to sulfur-caused damage in the spring.

  10. Accounting for intracell flow in models with emphasis on water table recharge and stream-aquifer interaction: 1. Problems and concepts

    Science.gov (United States)

    Jorgensen, Donald G.; Signor, Donald C.; Imes, Jeffrey L.

    1989-01-01

    Intracell flow is important in modeling cells that contain both sources and sinks. Special attention is needed if recharge through the water table is a source. One method of modeling multiple sources and sinks is to determine the net recharge per cell. For example, for a model cell containing both a sink and recharge through the water table, the amount of recharge should be reduced by the ratio of the area of influence of the sink within the cell to the area of the cell. The reduction is the intercepted portion of the recharge. In a multilayer model this amount is further reduced by a proportion factor, which is a function of the depth of the flow lines from the water table boundary to the internal sink. A gaining section of a stream is a typical sink. The aquifer contribution to a gaining stream can be conceptualized as having two parts; the first part is the intercepted lateral flow from the water table and the second is the flow across the streambed due to differences in head between the water level in the stream and the aquifer below. The amount intercepted is a function of the geometry of the cell, but the amount due to difference in head across the stream bed is largely independent of cell geometry. A discharging well can intercept recharge through the water table within a model cell. The net recharge to the cell would be reduced in proportion to the area of influence of the well within the cell. The area of influence generally changes with time. Thus the amount of intercepted recharge and net recharge may not be constant with time. During periods when the well is not discharging there will be no intercepted recharge even though the area of influence from previous pumping may still exist. The reduction of net recharge per cell due to internal interception of flow will result in a model-calculated mass balance less than the prototype. Additionally the “effective transmissivity” along the intercell flow paths may be altered when flow paths are occupied by

  11. IMPLEMENTING ACCOUNTABILITY WITHIN A MULTI-POLLUTANT AIR QUALITY MANAGEMENT FRAMEWORK

    Science.gov (United States)

    In 2004, the National Research Council (NRC) published a major assessment of air quality management practices: Air Quality Management in the United States. The assessment resulted from a Congressional directive that the U.S. Environmental Protection Agency commission the Nationa...

  12. Pedagogy, Accountability, and Perceptions of Quality by Type of Higher Education in Egypt and Jordan

    Science.gov (United States)

    Assaad, Ragui; Badawy, Eslam; Krafft, Caroline

    2016-01-01

    A number of reasons have been proposed for the poor quality of higher education in the Arab world, including the poor incentive structures of public higher education institutions. The expansion of private higher education has been hailed as an important part of enhancing incentives and thus improving education quality. However, it is not clear…

  13. Raising the Bar of Teacher Quality: Accountability, Collaboration, and Social Justice

    Science.gov (United States)

    Ganley, DeLacy Derin; Quintanar, Anita P.; Loop, Lisa S.

    2007-01-01

    Historically, reform efforts to address poor student achievement have focused on a variety of issues other than teacher quality. Movements such as TQM (Total Quality Management), class size reduction (CSR), school leadership, parental involvement, and multicultural curriculum have not directly addressed the power or influence of the individual…

  14. Can the theoretical domains framework account for the implementation of clinical quality interventions?

    Science.gov (United States)

    Lipworth, Wendy; Taylor, Natalie; Braithwaite, Jeffrey

    2013-12-21

    The health care quality improvement movement is a complex enterprise. Implementing clinical quality initiatives requires attitude and behaviour change on the part of clinicians, but this has proven to be difficult. In an attempt to solve this kind of behavioural challenge, the theoretical domains framework (TDF) has been developed. The TDF consists of 14 domains from psychological and organisational theory said to influence behaviour change. No systematic research has been conducted into the ways in which clinical quality initiatives map on to the domains of the framework. We therefore conducted a qualitative mapping experiment to determine to what extent, and in what ways, the TDF is relevant to the implementation of clinical quality interventions. We conducted a thematic synthesis of the qualitative literature exploring clinicians' perceptions of various clinical quality interventions. We analysed and synthesised 50 studies in total, in five domains of clinical quality interventions: clinical quality interventions in general, structural interventions, audit-type interventions, interventions aimed at making practice more evidence-based, and risk management interventions. Data were analysed thematically, followed by synthesis of these themes into categories and concepts, which were then mapped to the domains of the TDF. Our results suggest that the TDF is highly relevant to the implementation of clinical quality interventions. It can be used to map most, if not all, of the attitudinal and behavioural barriers and facilitators of uptake of clinical quality interventions. Each of these 14 domains appeared to be relevant to many different types of clinical quality interventions. One possible additional domain might relate to perceived trustworthiness of those instituting clinical quality interventions. The TDF can be usefully applied to a wide range of clinical quality interventions. Because all 14 of the domains emerged as relevant, and we did not identify any

  15. Report by the Commission of environment accounting and economy - Health and outdoor air quality

    International Nuclear Information System (INIS)

    Depoorter, Stephanie; Niklaus, Doris; Rafenberg, Christophe; Dron, Dominique

    2012-07-01

    After an overview of the issue of air pollution (definition, pollutant emission, population exposure, main air pollutants and emission sources, assessment of air quality in France), this report discusses the various impacts of air pollution on health and their related costs: pathologies associated with a bad air quality, categories which are more exposed than others, assessment of health impacts of air pollution, health costs. The next part describes the current policies aimed at improving air quality: European and international commitments, national policy, public policy tools, impacts of policies of struggle against air pollution by some pollutants, current researches and knowledge to be improved

  16. Assessing competition in hospital care markets: the importance of accounting for quality differentiation.

    Science.gov (United States)

    Tay, Abigail

    2003-01-01

    Quality differentiation is especially important in the hospital industry, where the choices of Medicare patients are unaffected by prices. Unlike previous studies that use geographic market concentration to estimate hospital competitiveness, this article emphasizes the importance of quality differentiation in this spatially differentiated market. I estimate a random-coefficients discrete-choice model that predicts patient flow to different hospitals and find that demand responses to both distance and quality are substantial. The estimates suggest that patients do not substitute toward alternative hospitals in proportion to current market shares, implying that geographic market concentration is an inappropriate measure of hospital competitiveness.

  17. Influences of the land use pattern on water quality in low-order streams of the Dongjiang River basin, China: A multi-scale analysis.

    Science.gov (United States)

    Ding, Jiao; Jiang, Yuan; Liu, Qi; Hou, Zhaojiang; Liao, Jianyu; Fu, Lan; Peng, Qiuzhi

    2016-05-01

    Understanding the relationships between land use patterns and water quality in low-order streams is useful for effective landscape planning to protect downstream water quality. A clear understanding of these relationships remains elusive due to the heterogeneity of land use patterns and scale effects. To better assess land use influences, we developed empirical models relating land use patterns to the water quality of low-order streams at different geomorphic regions across multi-scales in the Dongjiang River basin using multivariate statistical analyses. The land use pattern was quantified in terms of the composition, configuration and hydrological distance of land use types at the reach buffer, riparian corridor and catchment scales. Water was sampled under summer base flow at 56 low-order catchments, which were classified into two homogenous geomorphic groups. The results indicated that the water quality of low-order streams was most strongly affected by the configuration metrics of land use. Poorer water quality was associated with higher patch densities of cropland, orchards and grassland in the mountain catchments, whereas it was associated with a higher value for the largest patch index of urban land use in the plain catchments. The overall water quality variation was explained better by catchment scale than by riparian- or reach-scale land use, whereas the spatial scale over which land use influenced water quality also varied across specific water parameters and the geomorphic basis. Our study suggests that watershed management should adopt better landscape planning and multi-scale measures to improve water quality. Copyright © 2016 Elsevier B.V. All rights reserved.

  18. Taking into Account the Quality of the Relationship in HIV Disclosure.

    Science.gov (United States)

    Smith, Charlotte; Cook, Rachel; Rohleder, Poul

    2017-01-01

    Despite growing interest in HIV disclosure, most theoretical frameworks and empirical studies focus on individual and social factors affecting the process, leaving the contribution of interpersonal factors relatively unexplored. HIV transmission and disclosure often occur within a couple however, and this is where disclosure has the most scope as a HIV transmission intervention. With this in mind, this study explores whether perceived relationship quality influences HIV disclosure outcomes. Ninety-five UK individuals with HIV participated in a cross-sectional survey. Retrospective data were collected on their perceived relationship quality prior to disclosing their HIV positive status, and on disclosure outcomes. Perceived relationship quality was found to significantly affect disclosure outcomes. Positive qualities in the relationship were associated with positive outcomes, whereas negative qualities were associated with negative outcomes. Results further confirmed that this association was not merely correlational, but demonstrated predictive power. Relationship quality might act as either a risk or a resilience factor in the disclosure process, and thus warrants greater attention in future research.

  19. Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

    Science.gov (United States)

    Peters, Adam; Simpson, Peter; Moccia, Alessandra

    2014-01-01

    Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

  20. Integrated assessment of chemical quality and genotoxicity of the water of the Luiz Rau Stream in the lower stretch of the Sinos River Basin, in South Brazil

    OpenAIRE

    Camila Tamires Petry; Gustavo Marques da Costa; Tatiane Benvenuti; Marco Antônio Siqueira Rodrigues; Annette Droste

    2016-01-01

    This study assessed the chemical quality and genotoxicity of the water of the Luiz Rau Stream in Novo Hamburgo (Rio Grande do Sul, Brazil) and investigated the relationship between the genetic damage observed in Tradescantia pallida var. purpurea and the chemical parameters analyzed. Water samplings were collected bimonthly from September 2012 to March 2013 from two sites, near the headspring (S1) and near the mouth (S2). Cuttings with flower buds were exposed to water from the sites and dist...

  1. Quality and mutagenicity of water and sediment of the streams impacted by the former uranium mine area Olší–Drahonín (Czech Republic)

    International Nuclear Information System (INIS)

    Hudcová, H.; Badurová, J.; Rozkošný, M.; Sova, J.; Funková, R.; Svobodová, J.

    2013-01-01

    The water quality research performed in the years 2003–2010 demonstrated an impact of the mine water pumped from the closed Olší uranium mine and discharged from the mine water treatment plant (MWTP) and groundwater from springs in the area on the water quality of the Hadůvka stream. The water ecosystems of the lower part of the Hadůvka stream are impacted mainly by water originated from the springs located in the stream valley and drained syenit subsoil, naturally rich in uranium. Those inflows caused a very high concentration of uranium measured in the water of the stream, which exceeds the given limit value. No negative impact on the water ecosystems of the receiving Bobrůvka River was found. This reduction of impact is caused by five times higher average daily flow rate of the Bobrůvka River in comparison with the Hadůvka stream, which results in a sufficient dilution of pollution from the Hadůvka. - Highlights: ► No significant impact of former uranium mining in the Olší mine area on the water ecosystems. ► The water ecosystems impacted mainly by natural sources of uranium. ► The occurrence of mutagenic compounds in the surface water was found using Ames fluctuated test. ► The mutagenicity was repeatedly detected in sediments. ► None of the samples showed cytotoxic effects in tests with S. typhimurium or P. phosphoreum organisms.

  2. Fish distribution and abundance in mediterranean streams:the role of habitat quality, spatial context, and movement patterns

    OpenAIRE

    Pires, Daniel Filipe Carvalho Miranda, 1977-

    2012-01-01

    Tese de doutoramento, Biologia (Ecologia), Universidade de Lisboa, Faculdade de Ciências, 2012 Patterns of fish distribution and abundance in streams are currently thought of as a product of multi-scale factors. Local habitats, spatial relationships and movement are increasingly emerging as drivers of population and assemblage dynamics, though the way in which these factors may interplay remains poorly addressed, particularly in temporary streams. This dissertation addressed the role of mu...

  3. The Papers Printing Quality Complex Assessment Algorithm Development Taking into Account the Composition and Production Technological Features

    Science.gov (United States)

    Babakhanova, Kh A.; Varepo, L. G.; Nagornova, I. V.; Babluyk, E. B.; Kondratov, A. P.

    2018-04-01

    Paper is one of the printing system key components causing the high-quality printed products output. Providing the printing companies with the specified printing properties paper, while simultaneously increasing the paper products range and volume by means of the forecasting methods application and evaluation during the production process, is certainly a relevant problem. The paper presents the printing quality control algorithm taking into consideration the paper printing properties quality assessment depending on the manufacture technological features and composition variation. The information system including raw material and paper properties data and making possible pulp and paper enterprises to select paper composition optimal formulation is proposed taking into account the printing process procedure peculiarities of the paper manufacturing with specified printing properties.

  4. 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…

  5. Identifying individual changes in performance with composite quality indicators while accounting for regression to the mean.

    Science.gov (United States)

    Gajewski, Byron J; Dunton, Nancy

    2013-04-01

    Almost a decade ago Morton and Torgerson indicated that perceived medical benefits could be due to "regression to the mean." Despite this caution, the regression to the mean "effects on the identification of changes in institutional performance do not seem to have been considered previously in any depth" (Jones and Spiegelhalter). As a response, Jones and Spiegelhalter provide a methodology to adjust for regression to the mean when modeling recent changes in institutional performance for one-variable quality indicators. Therefore, in our view, Jones and Spiegelhalter provide a breakthrough methodology for performance measures. At the same time, in the interests of parsimony, it is useful to aggregate individual quality indicators into a composite score. Our question is, can we develop and demonstrate a methodology that extends the "regression to the mean" literature to allow for composite quality indicators? Using a latent variable modeling approach, we extend the methodology to the composite indicator case. We demonstrate the approach on 4 indicators collected by the National Database of Nursing Quality Indicators. A simulation study further demonstrates its "proof of concept."

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

    Science.gov (United States)

    Terrell, Grace E

    2016-01-01

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

  7. Improving statistical accounting as an element of quality management development in healthcare

    Directory of Open Access Journals (Sweden)

    Gulnara R. Khamidullina

    2014-01-01

    Full Text Available Objective to offer a solution to the problem of statistical accounting in health care on the basis of stationary medical institutions which will serve as the basis for solving many of the challenges facing the management of health institutions. Method systematic logical analysis was used. Scientific novelty solution to the issues of collecting recording and using statistical indicators necessary for the medical institution functioning is proposed. The possibility is proved of using this approach for solving problems of healthcare management. Practical value the use of research results for the processing of statistical information will reduce the risk of losing information. It will allow health care managers to use both statistical information and data on availability and consumption of materials thus ensuring the timeliness and correctness of managerial decisions. Results the problem of collecting processing and recording statistical information in a stationary medical institution is discussed. On the basis of the conducted research a solution is proposed to the problem of errors in the collecting processing transferring and keeping statistical information in health care. The necessity of these implementations is proved. The economic efficiency is proved which is associated with the timely managerial decisions on the basis of the offered variant of statistical accounting.

  8. Accounting for uncertainty in evaluating water quality impacts of urban development plan

    International Nuclear Information System (INIS)

    Zhou Jiquan; Liu Yi; Chen Jining

    2010-01-01

    The implementation of urban development plans causes land use change, which can have significant environmental impacts. In light of this, environmental concerns should be considered sufficiently at an early stage of the planning process. However, uncertainties existing in urban development plans hamper the application of strategic environmental assessment, which is applied to evaluate the environmental impacts of policies, plans and programs. This study develops an integrated assessment method based on accounting uncertainty of environmental impacts. And the proposed method consists of four main steps: (1) designing scenarios of economic scale and industrial structure, (2) sampling for possible land use layouts, (3) evaluating each sample's environmental impact, and (4) identifying environmentally sensitive industries. In doing so, uncertainties of environmental impacts can be accounted. Then environmental risk, overall environmental pressure and potential extreme environmental impact of urban development plans can be analyzed, and environmentally sensitive factors can be identified, especially under considerations of uncertainties. It can help decision-makers enhance environmental consideration and take measures in the early stage of decision-making.

  9. Taking into account the quality of the relationship in HIV disclosure

    OpenAIRE

    Smith, Charlotte; Cook, Rachel; Rohleder, Poul

    2016-01-01

    Despite growing interest in HIV disclosure, most theoretical frameworks and empirical studies focus on individual and social factors affecting the process, leaving the contribution of interpersonal factors relatively unexplored. HIV transmission and disclosure often occur within a couple however, and this is where disclosure has the most scope as a HIV transmission intervention. With this in mind, this study explores whether perceived relationship quality influences HIV disclosure outcomes. N...

  10. Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

    OpenAIRE

    Ferrari Mascia; Momentè Francesco; Reggiani Francesco

    2011-01-01

    We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

  11. Flocculation of organic carbon from headwaters to estuary - the impact of soil erosion, water quality and land use on carbon transformation processes in eight streams draining Exmoor, UK

    Science.gov (United States)

    Snoalv, J.; Groeneveld, M.; Quine, T. A.; Tranvik, L.

    2017-12-01

    Flocculation of dissolved organic carbon (DOC) in streams and rivers is a process that contributes to the pool of particulate organic carbon (POC) in the aquatic system. In low-energy waters the increased sedimentation rates of this higher-density fraction of organic carbon (OC) makes POC important in allocating organic carbon into limnic storage, which subsequently influences emissions of greenhouse gases from the continental environment to the atmosphere. Allochthonous OC, derived from the terrestrial environment by soil erosion and litterfall, import both mineral aggregate-bound and free OC into freshwaters, which comprise carbon species of different quality and recalcitrance than autochthonous in-stream produced OC, such as from biofilms, aquatic plants and algae. Increased soil erosion due to land use change (e.g. agriculture, deforestation etc.) influences the input of allochthonous OC, which can lead to increased POC formation and sedimentation of terrestrial OC at flocculation boundaries in the landscape, i.e. where coagulation and flocculation processes are prone to occur in the water column. This study investigates the seasonal variation in POC content and flocculation capacity with respect to water quality (elemental composition) in eight river systems (four agricultural and four wooded streams) with headwaters in Exmoor, UK, that drain managed and non-managed land into Bristol Channel. Through flocculation experiments the samples were allowed to flocculate by treatments with added clay and salt standards that simulate the flocculation processes by 1) increased input of sediment into streams, and 2) saline mixing at the estuarine boundary, in order to quantify floc production and investigate POC quality by each process respectively. The results show how floc production, carbon quality and incorporation (e.g. complexation) of metals and rare earth elements (REE) in produced POC and remaining DOC in solution vary in water samples over the season and how

  12. Surface-water quantity and quality, aquatic biology, stream geomorphology, and groundwater-flow simulation for National Guard Training Center at Fort Indiantown Gap, Pennsylvania, 2002-05

    Science.gov (United States)

    Langland, Michael J.; Cinotto, Peter J.; Chichester, Douglas C.; Bilger, Michael D.; Brightbill, Robin A.

    2010-01-01

    Base-line and long-term monitoring of water resources of the National Guard Training Center at Fort Indiantown Gap in south-central Pennsylvania began in 2002. Results of continuous monitoring of streamflow and turbidity and monthly and stormflow water-quality samples from two continuous-record long-term stream sites, periodic collection of water-quality samples from five miscellaneous stream sites, and annual collection of biological data from 2002 to 2005 at 27 sites are discussed. In addition, results from a stream-geomorphic analysis and classification and a regional groundwater-flow model are included. Streamflow at the facility was above normal for the 2003 through 2005 water years and extremely high-flow events occurred in 2003 and in 2004. Water-quality samples were analyzed for nutrients, sediments, metals, major ions, pesticides, volatile and semi-volatile organic compounds, and explosives. Results indicated no exceedances for any constituent (except iron) above the primary and secondary drinking-water standards or health-advisory levels set by the U.S. Environmental Protection Agency. Iron concentrations were naturally elevated in the groundwater within the watershed because of bedrock lithology. The majority of the constituents were at or below the method detection limit. Sediment loads were dominated by precipitation due to the remnants of Hurricane Ivan in September 2004. More than 60 percent of the sediment load measured during the entire study was transported past the streamgage in just 2 days during that event. Habitat and aquatic-invertebrate data were collected in the summers of 2002-05, and fish data were collected in 2004. Although 2002 was a drought year, 2003-05 were above-normal flow years. Results indicated a wide diversity in invertebrates, good numbers of taxa (distinct organisms), and on the basis of a combination of metrics, the majority of the 27 sites indicated no or slight impairment. Fish-metric data from 25 sites indicated results

  13. Stream Crossings

    Data.gov (United States)

    Vermont Center for Geographic Information — Physical measurements and attributes of stream crossing structures and adjacent stream reaches which are used to provide a relative rating of aquatic organism...

  14. Public Reporting of Primary Care Clinic Quality: Accounting for Sociodemographic Factors in Risk Adjustment and Performance Comparison.

    Science.gov (United States)

    Wholey, Douglas R; Finch, Michael; Kreiger, Rob; Reeves, David

    2018-01-03

    Performance measurement and public reporting are increasingly being used to compare clinic performance. Intended consequences include quality improvement, value-based payment, and consumer choice. Unintended consequences include reducing access for riskier patients and inappropriately labeling some clinics as poor performers, resulting in tampering with stable care processes. Two analytic steps are used to maximize intended and minimize unintended consequences. First, risk adjustment is used to reduce the impact of factors outside providers' control. Second, performance categorization is used to compare clinic performance using risk-adjusted measures. This paper examines the effects of methodological choices, such as risk adjusting for sociodemographic factors in risk adjustment and accounting for patients clustering by clinics in performance categorization, on clinic performance comparison for diabetes care, vascular care, asthma, and colorectal cancer screening. The population includes all patients with commercial and public insurance served by clinics in Minnesota. Although risk adjusting for sociodemographic factors has a significant effect on quality, it does not explain much of the variation in quality. In contrast, taking into account the nesting of patients within clinics in performance categorization has a substantial effect on performance comparison.

  15. Akamai Streaming

    OpenAIRE

    ECT Team, Purdue

    2007-01-01

    Akamai offers world-class streaming media services that enable Internet content providers and enterprises to succeed in today's Web-centric marketplace. They deliver live event Webcasts (complete with video production, encoding, and signal acquisition services), streaming media on demand, 24/7 Webcasts and a variety of streaming application services based upon their EdgeAdvantage.

  16. Juvenile coho salmon growth and health in streams across an urbanization gradient

    Science.gov (United States)

    Spanjer, Andrew R.; Moran, Patrick W.; Larsen, Kimberly; Wetzel, Lisa; Hansen, Adam G.; Beauchamp, David A.

    2018-01-01

    Expanding human population and urbanization alters freshwater systems through structural changes to habitat, temperature effects from increased runoff and reduced canopy cover, altered flows, and increased toxicants. Current stream assessments stop short of measuring health or condition of species utilizing these freshwater habitats and fail to link specific stressors mechanistically to the health of organisms in the stream. Juvenile fish growth integrates both external and internal conditions providing a useful indicator of habitat quality and ecosystem health. Thus, there is a need to account for ecological and environmental influences on fish growth accurately. Bioenergetics models can simulate changes in growth and consumption in response to environmental conditions and food availability to account for interactions between an organism's environmental experience and utilization of available resources. The bioenergetics approach accounts for how thermal regime, food supply, and food quality affect fish growth. This study used a bioenergetics modeling approach to evaluate the environmental factors influencing juvenile coho salmon growth among ten Pacific Northwest streams spanning an urban gradient. Urban streams tended to be warmer, have earlier emergence dates and stronger early season growth. However, fish in urban streams experienced increased stress through lower growth efficiencies, especially later in the summer as temperatures warmed, with as much as a 16.6% reduction when compared to fish from other streams. Bioenergetics modeling successfully characterized salmonid growth in small perennial streams as part of a more extensive monitoring program and provides a powerful assessment tool for characterizing mixed life-stage specific responses in urban streams.

  17. The ambient air quality accounts for the Nova Scotia Genuine Progress Index

    International Nuclear Information System (INIS)

    Monette, A.; Colman, R.

    2004-01-01

    The Nova Scotia Genuine Progress Index (GPI) is a measure of sustainable development which provides a complete and accurate picture of our well-being as a society. The GPI assigns explicit values to environmental quality, population health, livelihood security, equity, free time, and educational attainment. The Nova Scotia GPI includes 22 social, economic and environmental components, including ambient air quality. This report investigates Nova Scotia's ambient air concentrations and emissions of carbon monoxide (CO), total particulate matter (PM), sulphur dioxide (SO 2 ), nitrogen oxides (NOx), and volatile organic compounds (VOC). The costs of damages caused by the these key air pollutants are also examined. Exposure to these pollutants results in negative impacts on human health, damage to materials, agricultural crops and changes in forest productivity. From 1979 to 1996, national ambient concentrations of each of these pollutants decreased significantly. However, the national average concentration of ground-level ozone increased by 34 per cent during the same time period. In Nova Scotia, concentrations of CO, PM and SO 2 have declined dramatically since 1979, but the trends for NO 2 and ground-level ozone do not show significant declines. On a per capita basis, SOx emissions from electric power generation in the province are more than 8 times the Canadian average. The province also had higher per capita emissions of CO, PM, SOx and VOCs than all reporting OECD countries. Electric power generation is the greatest source of fuel combustion emissions in the province, followed by industrial and transportation sources. This report also described some individual actions that can be taken to reduce air pollutant emissions. 174 refs., 37 tabs., 60 figs

  18. Long-term changes in the water quality of rainfall, cloud water and stream water for moorland, forested and clear-felled catchments at Plynlimon, mid-Wales

    Directory of Open Access Journals (Sweden)

    C. Neal

    2001-01-01

    Full Text Available Long term changes in the water quality of rainfall, cloud water and stream waters draining acidic and acid sensitive moorland and forested catchments at Plynlimon, mid-Wales, are examined for the period 1983 to 2001. Atmospheric inputs of chloride and sulphate are influenced by the relative inputs of clean maritime and polluted land based air masses. There is no systematic increase or decrease over time for chloride and non-sea-salt sulphate. Rather, there is a decadal scale process possibly representative of the influence of the North Atlantic Oscillation that affects the maritime and pollution climate of the Atlantic seaboard of the UK. Over 17 years of study, there may be a small decrease in non-sea-salt sulphate of about 10 μeq l-1 and a small improvement in acid neutralising capacity of about 20 to 30 μeq l-1 in rainfall. There is a clear improvement in cloud water chemistry with respect to pollutant components (ammonium, nitrate, non-sea-salt sulphate and acidity (acid neutralising capacity improved by about 300 μeq l-1 through the study period. Many of the changes in cloud water chemistry are similar to rainfall over the same period except the magnitude of change is larger for the cloud water. Within the streams, there is some evidence for reductions in acidity as reflected by acid neutralising capacity becoming less negative. For one stream, deforestation occurred during the sampling period and this led to large increases in nitrate and smaller increases in aluminium midway through the study period. However, the climate and hydrological variability largely masked out other changes. The current analysis provides only a start to identifying trends for such a complex and variable environmental system. The need for strong statistical tools is emphasised to resolve issues of: (a hydrological induced water quality variability, (b changing soil and groundwater "endmember" chemistry contribution to the stream and (c the non-linear patterns of

  19. APPLICATION OF DIATOMS TO ASSESS THE QUALITY OF THE WATERS OF THE BARYCZKA STREAM, LEFT-SIDE TRIBUTARY OF THE RIVER SAN

    Directory of Open Access Journals (Sweden)

    Teresa Noga

    2013-07-01

    Full Text Available The Baryczka stream is a small (about 20 km long, left bank tributary of the River San (Podkarpackie Voivodeship. Studies on diversity of diatom communities using OMNIDIA software were conducted in 2010 and 2011. Diatomaceous indices IPS, GDI and TDI and Van Dam et al. classification system were used for water quality assessment. Planothidium lanceolatum, Cocconeis placentula var. lineata, Achnanthidium minutissimum var. minutissimum, Nitzschia linearis, Rhoicosphenia abbreviata, Navicula lanceolata and Naicula gregaria were the most numerous. Values of the IPS index indicate good water quality (II–III class. Based on the GDI index, waters of the Baryczka stream were classified to III class water quality. The TDI index indicated poor and bad ecological state on the most sampling sites. On all sampling sites alaliphilous (pH>7 diatoms taxa predominated. The most common were eutraphentic and hypereutraphentic diatoms. With respect to trophy, it was shown that α- and β-mesosaprobous diatoms were the most common (III and II class water quality.

  20. Estimated fecal coliform bacteria concentrations using near real-time continuous water-quality and streamflow data from five stream sites in Chester County, Pennsylvania, 2007–16

    Science.gov (United States)

    Senior, Lisa A.

    2017-09-15

    Several streams used for recreational activities, such as fishing, swimming, and boating, in Chester County, Pennsylvania, are known to have periodic elevated concentrations of fecal coliform bacteria, a type of bacteria used to indicate the potential presence of fecally related pathogens that may pose health risks to humans exposed through water contact. The availability of near real-time continuous stream discharge, turbidity, and other water-quality data for some streams in the county presents an opportunity to use surrogates to estimate near real-time concentrations of fecal coliform (FC) bacteria and thus provide some information about associated potential health risks during recreational use of streams.The U.S. Geological Survey (USGS), in cooperation with the Chester County Health Department (CCHD) and the Chester County Water Resources Authority (CCWRA), has collected discrete stream samples for analysis of FC concentrations during March–October annually at or near five gaging stations where near real-time continuous data on stream discharge, turbidity, and water temperature have been collected since 2007 (or since 2012 at 2 of the 5 stations). In 2014, the USGS, in cooperation with the CCWRA and CCHD, began to develop regression equations to estimate FC concentrations using available near real-time continuous data. Regression equations included possible explanatory variables of stream discharge, turbidity, water temperature, and seasonal factors calculated using Julian Day with base-10 logarithmic (log) transformations of selected variables.The regression equations were developed using the data from 2007 to 2015 (101–106 discrete bacteria samples per site) for three gaging stations on Brandywine Creek (West Branch Brandywine Creek at Modena, East Branch Brandywine Creek below Downingtown, and Brandywine Creek at Chadds Ford) and from 2012 to 2015 (37–38 discrete bacteria samples per site) for one station each on French Creek near Phoenixville and

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

    Science.gov (United States)

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

    2014-09-01

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

  2. Phytobenthos and water quality of mountain streams in the Bohemian Forest under the influence of recreational activity

    Czech Academy of Sciences Publication Activity Database

    Lukavský, Jaromír; Moravcová, A.; Nedbalová, Linda; Rauch, Ota

    2006-01-01

    Roč. 61, Suppl.20 (2006), S533-S542 ISSN 0006-3088 Grant - others:GA MŽP(CZ) SK/620/15/03 Institutional research plan: CEZ:AV0Z60050516 Keywords : Phytobentos * mountain stream * diatoms Subject RIV: DO - Wilderness Conservation Impact factor: 0.213, year: 2006

  3. Investigating Streams and Rivers. An Interdisciplinary Curriculum Guide for Use with Mitchell and Stapp's "Field Manual for Water Quality Monitoring."

    Science.gov (United States)

    Cromwell, Mare; And Others

    This guide contains 12 activities designed to encourage secondary school student inquiry, investigation, and action regarding local streams and rivers. The activities are sequential and organized into three topic areas. The first section consists of three activities that help orient students to their local watercourse. Students map a local…

  4. Accounting for measurement reliability to improve the quality of inference in dental microhardness research: a worked example.

    Science.gov (United States)

    Sever, Ivan; Klaric, Eva; Tarle, Zrinka

    2016-07-01

    Dental microhardness experiments are influenced by unobserved factors related to the varying tooth characteristics that affect measurement reproducibility. This paper explores the appropriate analytical tools for modeling different sources of unobserved variability to reduce the biases encountered and increase the validity of microhardness studies. The enamel microhardness of human third molars was measured by Vickers diamond. The effects of five bleaching agents-10, 16, and 30 % carbamide peroxide, and 25 and 38 % hydrogen peroxide-were examined, as well as the effect of artificial saliva and amorphous calcium phosphate. To account for both between- and within-tooth heterogeneity in evaluating treatment effects, the statistical analysis was performed in the mixed-effects framework, which also included the appropriate weighting procedure to adjust for confounding. The results were compared to those of the standard ANOVA model usually applied. The weighted mixed-effects model produced the parameter estimates of different magnitude and significance than the standard ANOVA model. The results of the former model were more intuitive, with more precise estimates and better fit. Confounding could seriously bias the study outcomes, highlighting the need for more robust statistical procedures in dental research that account for the measurement reliability. The presented framework is more flexible and informative than existing analytical techniques and may improve the quality of inference in dental research. Reported results could be misleading if underlying heterogeneity of microhardness measurements is not taken into account. The confidence in treatment outcomes could be increased by applying the framework presented.

  5. Improving image quality by accounting for changes in water temperature during a photoacoustic tomography scan.

    Directory of Open Access Journals (Sweden)

    Dominique Van de Sompel

    Full Text Available The emerging field of photoacoustic tomography is rapidly evolving with many new system designs and reconstruction algorithms being published. Many systems use water as a coupling medium between the scanned object and the ultrasound transducers. Prior to a scan, the water is heated to body temperature to enable small animal imaging. During the scan, the water heating system of some systems is switched off to minimize the risk of bubble formation, which leads to a gradual decrease in water temperature and hence the speed of sound. In this work, we use a commercially available scanner that follows this procedure, and show that a failure to model intra-scan temperature decreases as small as 1.5°C leads to image artifacts that may be difficult to distinguish from true structures, particularly in complex scenes. We then improve image quality by continuously monitoring the water temperature during the scan and applying variable speed of sound corrections in the image reconstruction algorithm. While upgrading to an air bubble-free heating pump and keeping it running during the scan could also solve the changing temperature problem, we show that a software correction for the temperature changes provides a cost-effective alternative to a hardware upgrade. The efficacy of the software corrections was shown to be consistent across objects of widely varying appearances, namely physical phantoms, ex vivo tissue, and in vivo mouse imaging. To the best of our knowledge, this is the first study to demonstrate the efficacy of modeling temporal variations in the speed of sound during photoacoustic scans, as opposed to spatial variations as focused on by previous studies. Since air bubbles pose a common problem in ultrasonic and photoacoustic imaging systems, our results will be useful to future small animal imaging studies that use scanners with similarly limited heating units.

  6. Water-quality data for aquifers, streams, and lakes in the vicinity of Keechi, Mount Sylvan, Oakwood, and Palestine salt domes, northeast Texas salt-dome basin

    International Nuclear Information System (INIS)

    Carr, J.E.; Halasz, S.J.; Liscum, F.

    1980-11-01

    This report contains water-quality data for aquifers, streams, and lakes in the vicinity of Keechi, Mount Sylvan, Oakwood, and Palestine Salt Domes in the northeast Texas salt-dome basin. Water-quality data were compiled for aquifers in the Wilcox Group, the Carrizo Sand, and the Queen City Sand. The data include analyses for dissolved solids, pH, temperature, hardness, calcium, magnesium, sodium, bicarbonate, chloride, and sulfate. Water-quality and streamflow data were obtained from 63 surface-water sites in the vicinity of the domes. These data include water discharge, specific conductance, pH, water temperature, and dissolved oxygen. Samples were collected at selected sites for analysis of principal and selected minor dissolved constituents

  7. Stream water quality in coal mined areas of the lower Cheat River Basin, West Virginia and Pennsylvania, during low-flow conditions, July 1997

    Science.gov (United States)

    Williams, Donald R.; Clark, Mary E.; Brown, Juliane B.

    1999-01-01

    IntroductionThe Cheat River Basin is in the Allegheny Plateau and Allegheny Mountain Sections of the Appalachian Plateau Physiographic Province (Fenneman, 1946) and is almost entirely within the state of West Virginia. The Cheat River drains an area of 1,422 square miles in Randolph, Tucker, Preston, and Monongalia Counties in West Virginia and Fayette County in Pennsylvania. From its headwaters in Randolph County, W.Va., the Cheat River flows 157 miles north to the Pennsylvania state line, where it enters the Monongahela River. The Cheat River drainage comprises approximately 19 percent of the total Monongahela River Basin. The Cheat River and streams within the Cheat River Basin are characterized by steep gradients, rock channels, and high flow velocities that have created a thriving white-water rafting industry for the area. The headwaters of the Cheat River contain some of the most pristine and aesthetic streams in West Virginia. The attraction to the area, particularly the lower part of the Cheat River Basin (the lower 412 square miles of the basin), has been suppressed because of poor water quality. The economy of the Lower Cheat River Basin has been dominated by coal mining over many decades. As a result, many abandoned deep and surface mines discharge untreated acid mine drainage (AMD), which degrades water quality, into the Cheat River and many of its tributary streams. Approximately 60 regulated mine-related discharges (West Virginia Department of Environmental Protection, 1996) and 185 abandoned mine sites (U.S. Office of Surface Mining, 1998) discharge treated and untreated AMD into the Cheat River and its tributaries.The West Virginia Department of Environmental Protection (WVDEP) Office of Abandoned Mine Lands and Reclamation (AML&R) has recently completed several AMD reclamation projects throughout the Cheat River Basin that have collectively improved the mainstem water quality. The AML&R office is currently involved in acquiring grant funds and

  8. How much is enough? Minimal responses of water quality and stream biota to partial retrofit stormwater management in a suburban neighborhood.

    Directory of Open Access Journals (Sweden)

    Allison H Roy

    Full Text Available Decentralized stormwater management approaches (e.g., biofiltration swales, pervious pavement, green roofs, rain gardens that capture, detain, infiltrate, and filter runoff are now commonly used to minimize the impacts of stormwater runoff from impervious surfaces on aquatic ecosystems. However, there is little research on the effectiveness of retrofit, parcel-scale stormwater management practices for improving downstream aquatic ecosystem health. A reverse auction was used to encourage homeowners to mitigate stormwater on their property within the suburban, 1.8 km(2 Shepherd Creek catchment in Cincinnati, Ohio (USA. In 2007-2008, 165 rain barrels and 81 rain gardens were installed on 30% of the properties in four experimental (treatment subcatchments, and two additional subcatchments were maintained as controls. At the base of the subcatchments, we sampled monthly baseflow water quality, and seasonal (5×/year physical habitat, periphyton assemblages, and macroinvertebrate assemblages in the streams for the three years before and after treatment implementation. Given the minor reductions in directly connected impervious area from the rain barrel installations (11.6% to 10.4% in the most impaired subcatchment and high total impervious levels (13.1% to 19.9% in experimental subcatchments, we expected minor or no responses of water quality and biota to stormwater management. There were trends of increased conductivity, iron, and sulfate for control sites, but no such contemporaneous trends for experimental sites. The minor effects of treatment on streamflow volume and water quality did not translate into changes in biotic health, and the few periphyton and macroinvertebrate responses could be explained by factors not associated with the treatment (e.g., vegetation clearing, drought conditions. Improvement of overall stream health is unlikely without additional treatment of major impervious surfaces (including roads, apartment buildings, and

  9. Stream-water and groundwater quality in and near the Citizen Potawatomi Nation Tribal Jurisdictional Area, Pottawatomie County, Oklahoma, 2012-13

    Science.gov (United States)

    Becker, Carol J.

    2014-01-01

    The Citizen Potawatomi Nation needs to characterize their existing surface-water and groundwater resources in and near their tribal jurisdictional area to complete a water-resource management plan. Water resources in this area include surface water from the North Canadian and Little Rivers and groundwater from the terrace and alluvial aquifers and underlying bedrock aquifers. To assist in this effort, the U.S. Geological Survey (USGS), in cooperation with the Citizen Potawatomi Nation, collected water-quality samples at 4 sites on 3 streams and from 30 wells during 2012 and 2013 in and near the Citizen Potawatomi Nation Tribal Jurisdictional Area in central Oklahoma. Stream samples were collected eight times on the North Canadian River at the upstream USGS streamflow-gaging station North Canadian River near Harrah, Okla. (07241550); at the downstream USGS streamflow-gaging station North Canadian River at Shawnee, Okla. (07241800); and on the Little River at the USGS streamflow-gaging station Little River near Tecumseh, Okla., (07230500). Stream samples also were collected three times at an ungaged site, Deer Creek near McLoud, Okla. (07241590). Water properties were measured, and water samples were analyzed for concentrations of major ions, nutrients, trace elements, counts of fecal-indicator bacteria, and 69 organic compounds.

  10. Water and bed-material quality of selected streams and reservoirs in the Research Triangle area of North Carolina, 1988-94

    Science.gov (United States)

    Oblinger, C.J.; Treece, M.W.

    1996-01-01

    The Triangle Area Water Supply Monitoring Project was formed by a consortium of local governments and governmental agencies in cooperation with the U.S. Geological Survey to supplement existing data on conventional pollutants, nutrients, and metals to enable eventual determination of long-term trends; to examine spatial differences among water supplies within the region, especially differences between smaller upland sources, large multipurpose reservoirs, and run-of-river supplies; to provide tributary loading inlake data for predictive modeling of Falls of the Neuse and B. Everett Jordan reservoirs; and to establish a database for synthetic organic compounds. Water-quality sampling began in October 1988 at 35 sites located on area run-of-river and reservoir water supplies and their tributaries. Sampling has continued through 1994. Samples were analyzed for major ions, nutrients, trace metals, pesticides, and semivolatile and volatile organic compounds. Monthly concentration data, high-flow concentration data, and data on daily mean streamflow at most stream sites were used to calculate loadings of nitrogen, phosphorus, suspended sediment, and trace metals to reservoirs. Stream and lake sites were assigned to one of five site categories-- (1) rivers, (2) large multipurpose reservoirs, (3) small water-supply reservoirs, (4) streams below urban areas and wastewater-treatment plants, and (5) headwater streams--according to general site characteristics. Concentrations of nitrogen species, phosphorus species, and selected trace metals were compared by site category using nonparametric analysis of variance techniques and qualitatively (trace metals). Wastewater-treatment plant effluents and urban runoff had a significant impact on water quality compared to reservoirs and headwater streams. Streams draining these areas had more mineralized water than streams draining undeveloped areas. Moreover, median nitrogen and nitrite plus nitrate concentrations were significantly

  11. Delivery system characteristics and their association with quality and costs of care: implications for accountable care organizations.

    Science.gov (United States)

    Chukmaitov, Askar; Harless, David W; Bazzoli, Gloria J; Carretta, Henry J; Siangphoe, Umaporn

    2015-01-01

    Implementation of accountable care organizations (ACOs) is currently underway, but there is limited empirical evidence on the merits of the ACO model. The aim was to study the associations between delivery system characteristics and ACO competencies, including centralization strategies to manage organizations, hospital integration with physicians and outpatient facilities, health information technology, infrastructure to monitor community health and report quality, and risk-adjusted 30-day all-cause mortality and case-mixed-adjusted inpatient costs for the Medicare population. Panel data (2006-2009) were assembled from Florida and multiple sources: inpatient hospital discharge, vital statistics, the American Hospital Association, the Healthcare Information and Management Systems Society, and other databases. We applied a panel study design, controlling for hospital and market characteristics. Hospitals that were in centralized health systems or became more centralized over the study period had significantly larger reductions in mortality compared with hospitals that remained freestanding. Surprisingly, tightly integrated hospital-physician arrangements were associated with increased mortality; as such, hospitals may wish to proceed cautiously when developing specific types of alignment with local physician organizations. We observed no statistically significant differences in the growth rate of costs across hospitals in any of the health systems studied relative to freestanding hospitals. Although we observed quality improvement in some organizational types, these outcome improvements were not coupled with the additional desired objective of lower cost growth. This implies that additional changes not present during our study period, potentially changes in provider payment approaches, are essential for achieving the ACO objectives of higher quality of care at lower costs. Provider organizations implementing ACOs should consider centralizing service delivery as a

  12. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    OpenAIRE

    Deng, Shufen

    2013-01-01

    Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. Meanwhile, China, playing a key role in the global economic development stage, realizes the importance of accounting harmonization and attempts to move towards the IFRS as w...

  13. Effects of land use patterns on stream water quality: a case study of a small-scale watershed in the Three Gorges Reservoir Area, China.

    Science.gov (United States)

    Huang, Zhilin; Han, Liyang; Zeng, Lixiong; Xiao, Wenfa; Tian, Yaowu

    2016-02-01

    In this study, we have considered the relationship between the spatial configuration of land use and water quality in the Three Gorges Reservoir Area. Using land use types, landscape metrics, and long-term water quality data, as well as statistical and spatial analysis, we determined that most water quality parameters were negatively correlated with non-wood forest and urban areas but were strongly positively correlated with the proportion of forest area. Landscape indices such as patch density, contagion, and the Shannon diversity index were able to predict some water quality indicators, but the mean shape index was not significantly related to the proportions of farmland and water in the study area. Regression relationships were stronger in spring and fall than in summer, and relationships with nitrogen were stronger than those of the other water quality parameters (R(2) > 0.80) in all three seasons. Redundancy analysis showed that declining stream water quality was closely associated with configurations of urban, agricultural, and forest areas and with landscape fragmentation (PD) caused by urbanization and agricultural activities. Thus, a rational land use plan of adjusting the land use type, controlling landscape fragmentation, and increasing the proportion of forest area would help to achieve a healthier river ecosystem in the Three Gorges Reservoir Area (TGRA).

  14. The metaphors we stream by: Making sense of music streaming

    OpenAIRE

    Hagen, Anja Nylund

    2016-01-01

    In Norway music-streaming services have become mainstream in everyday music listening. This paper examines how 12 heavy streaming users make sense of their experiences with Spotify and WiMP Music (now Tidal). The analysis relies on a mixed-method qualitative study, combining music-diary self-reports, online observation of streaming accounts, Facebook and last.fm scrobble-logs, and in-depth interviews. By drawing on existing metaphors of Internet experiences we demonstrate that music-streaming...

  15. From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

    Science.gov (United States)

    Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

    2017-04-01

    As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

  16. Water-quality trends in the nation’s rivers and streams, 1972–2012—Data preparation, statistical methods, and trend results

    Science.gov (United States)

    Oelsner, Gretchen P.; Sprague, Lori A.; Murphy, Jennifer C.; Zuellig, Robert E.; Johnson, Henry M.; Ryberg, Karen R.; Falcone, James A.; Stets, Edward G.; Vecchia, Aldo V.; Riskin, Melissa L.; De Cicco, Laura A.; Mills, Taylor J.; Farmer, William H.

    2017-04-04

    Since passage of the Clean Water Act in 1972, Federal, State, and local governments have invested billions of dollars to reduce pollution entering rivers and streams. To understand the return on these investments and to effectively manage and protect the Nation’s water resources in the future, we need to know how and why water quality has been changing over time. As part of the National Water-Quality Assessment Project, of the U.S. Geological Survey’s National Water-Quality Program, data from the U.S. Geological Survey, along with multiple other Federal, State, Tribal, regional, and local agencies, have been used to support the most comprehensive assessment conducted to date of surface-water-quality trends in the United States. This report documents the methods used to determine trends in water quality and ecology because these methods are vital to ensuring the quality of the results. Specific objectives are to document (1) the data compilation and processing steps used to identify river and stream sites throughout the Nation suitable for water-quality, pesticide, and ecology trend analysis, (2) the statistical methods used to determine trends in target parameters, (3) considerations for water-quality, pesticide, and ecology data and streamflow data when modeling trends, (4) sensitivity analyses for selecting data and interpreting trend results with the Weighted Regressions on Time, Discharge, and Season method, and (5) the final trend results at each site. The scope of this study includes trends in water-quality concentrations and loads (nutrient, sediment, major ion, salinity, and carbon), pesticide concentrations and loads, and metrics for aquatic ecology (fish, invertebrates, and algae) for four time periods: (1) 1972–2012, (2) 1982–2012, (3) 1992–2012, and (4) 2002–12. In total, nearly 12,000 trends in concentration, load, and ecology metrics were evaluated in this study; there were 11,893 combinations of sites, parameters, and trend periods. The

  17. Environmental quality of the Fosso della Casaccia. stream (Rome, Italy). Evaluation of the ecological impact of wastewaters from the ENEA Research Centre Casaccia

    International Nuclear Information System (INIS)

    Formichetti, P.; Mancini, L.; Morgana, J.G.; Izzo, G.

    2008-01-01

    The study concerned the evaluation of ENEA Research Centre wastewaters effect on the nearby stream Fosso della Casaccia. These pollutants consist of black waters and low radioactivity substances. The effects on stream's ecosystem were evaluated using macro invertebrate community structure, diatom community structure, chemical and microbiological analysis of sediments and water, stream.s ecological functionality level, toxicological indicators. The results showed a general strong pollution degree of the ecosystem that could also reach a higher level due to the low flow of the stream (and consequent low self-depuration effect of the stream itself). Maintenance interventions, if not adequately planned, can also negatively influence the stream ecosystem [it

  18. Real time high frequency monitoring of water quality in river streams using a UV-visible spectrometer: interest, limits and consequences for monitoring strategies

    Science.gov (United States)

    Faucheux, Mikaël; Fovet, Ophélie; Gruau, Gérard; Jaffrézic, Anne; Petitjean, Patrice; Gascuel-Odoux, Chantal; Ruiz, Laurent

    2013-04-01

    Stream water chemistry is highly variable in space and time, therefore high frequency water quality measurement methods are likely to lead to conceptual advances in the hydrological sciences. Sub-daily data on water quality improve the characterization of pollutant sources and pathways during flood events as well as during long-term periods [1]. However, real time, high frequency monitoring devices needs to be properly calibrated and validated in real streams. This study analyses data from in situ monitoring of a stream water quality. During two hydrological years (2010-11, 2011-12), a submersible UV-visible spectrometer (Scan Spectrolyser) was used for surface water quality measurement at the outlet of a headwater catchment located at Kervidy-Naizin, Western France (AgrHys long-term hydrological observatory, http://www.inra.fr/ore_agrhys/). The spectrometer is reagentless and equipped with an auto-cleaning system. It allows real time, in situ and high frequency (20 min) measurements and uses a multiwavelengt spectral (200-750 nm) for simultaneous measurement of nitrate, dissolved organic carbon (DOC) and total suspended solids (TSS). A global calibration based on a PLS (Partial Least Squares) regression is provided by the manufacturer as default configuration of the UV-visible spectrometer. We carried out a local calibration of the spectrometer based on nitrates and DOC concentrations analysed in the laboratory from daily manual sampling and sub-daily automatic sampling of flood events. TSS results are compared with 15 min turbidity records from a continuous turdidimeter (Ponsel). The results show a good correlation between laboratory data and spectrometer data both during basis flows periods and flood events. However, the local calibration gives better results than the global one. Nutrient fluxes estimates based on high and different low frequency time series (daily to monthly) are compared to discuss the implication for environmental monitoring strategies. Such

  19. Creating a network of high-quality skilled nursing facilities: preliminary data on the postacute care quality improvement experiences of an accountable care organization.

    Science.gov (United States)

    Lage, Daniel E; Rusinak, Donna; Carr, Darcy; Grabowski, David C; Ackerly, D Clay

    2015-04-01

    Postacute care (PAC) is an important source of cost growth and variation in the Medicare program and is critical to accountable care organization (ACO) and bundled payment efforts to improve quality and value in the Medicare program, but ACOs must often look outside their walls to identify high-value external PAC partners, including skilled nursing facilities (SNFs). As a solution to this problem, the integrated health system, Partners HealthCare System (PHS) and its Pioneer ACO launched the PHS SNF Collaborative Network in October 2013 to identify and partner with high-quality SNFs. This study details the method by which PHS selected SNFs using minimum criteria based on public scores and secondary criteria based on self-reported measures, describes the characteristics of selected and nonselected SNFs, and reports SNF satisfaction with the collaborative. The selected SNFs (n = 47) had significantly higher CMS Five-Star scores than the nonselected SNFs (n = 93) (4.6 vs 3.2, P improving care in SNFs remain daunting, this approach can serve as a first step toward greater clinical collaboration between acute and postacute settings that will lead to better outcomes for frail older adults. © 2015, Copyright the Authors Journal compilation © 2015, The American Geriatrics Society.

  20. Water quality, streamflow conditions, and annual flow-duration curves for streams of the San Juan–Chama Project, southern Colorado and northern New Mexico, 1935-2010

    Science.gov (United States)

    Falk, Sarah E.; Anderholm, Scott K.; Hafich, Katya A.

    2013-01-01

    The Albuquerque–Bernalillo County Water Utility Authority supplements the municipal water supply for the Albuquerque metropolitan area, in central New Mexico, with water diverted from the Rio Grande. Water diverted from the Rio Grande for municipal use is derived from the San Juan–Chama Project, which delivers water from streams in the southern San Juan Mountains in the Colorado River Basin in southern Colorado to the Rio Chama watershed and the Rio Grande Basin in northern New Mexico. The U.S. Geological Survey, in cooperation with Albuquerque–Bernalillo County Water Utility Authority, has compiled historical streamflow and water-quality data and collected new water-quality data to characterize the water quality and streamflow conditions and annual flow variability, as characterized by annual flow-duration curves, of streams of the San Juan–Chama Project. Nonparametric statistical methods were applied to calculate annual and monthly summary statistics of streamflow, trends in streamflow conditions were evaluated with the Mann–Kendall trend test, and annual variation in streamflow conditions was evaluated with annual flow-duration curves. The study area is located in northern New Mexico and southern Colorado and includes the Rio Blanco, Little Navajo River, and Navajo River, tributaries of the San Juan River in the Colorado River Basin located in the southern San Juan Mountains, and Willow Creek and Horse Lake Creek, tributaries of the Rio Chama in the Rio Grande Basin. The quality of water in the streams in the study area generally varied by watershed on the basis of the underlying geology and the volume and source of the streamflow. Water from the Rio Blanco and Little Navajo River watersheds, primarily underlain by volcanic deposits, volcaniclastic sediments and landslide deposits derived from these materials, was compositionally similar and had low specific-conductance values relative to the other streams in the study area. Water from the Navajo River

  1. Use of tolerance values to diagnose water-quality stressors to aquatic biota in New England streams

    Science.gov (United States)

    Meador, M.R.; Carlisle, D.M.; Coles, J.F.

    2008-01-01

    Identification of stressors related to biological impairment is critical to biological assessments. We applied nationally derived tolerance indicator values for four water-quality variables to fish and benthic macroinvertebrate assemblages at 29 sites along an urban gradient in New England. Tolerance indicator values (TIVs), as biologically based predictors of water-quality variables, were determined for dissolved oxygen, nitrite plus nitrate (nitrate), total phosphorus, and water temperature for each site based on observed biological assemblages (TIVO), and for expected assemblages (TIVE). The quotient method, based on a ratio of the TIVs for observed and expected assemblages (tolerance units), was used to diagnose potential water-quality stressors. In addition, the ratio of measured water-quality values to water-quality criteria (water-quality units) was calculated for each water-quality variable to assess measured water-quality stressors. Results from a RIVPACS predictive model for benthic macroinvertebrates and Bray-Curtis dissimilarity for fish were used to classify sites into categories of good or impaired ecological condition. Significant differences were detected between good and impaired sites for all biological tolerance units (fish and benthic macroinvertebrate assemblages averaged) except for nitrate (P = 0.480), and for all water-quality units except for nitrate (P = 0.183). Diagnosis of water-quality stressors at selected sites was, in general, consistent with State-reported causes of impairment. Tolerance units for benthic macroinvertebrate and fish assemblages were significantly correlated for water temperature (P = 0.001, r = 0.63), dissolved oxygen (P = 0.001, r = 0.61), and total phosphorus (P = 0.001, r = 0.61), but not for nitrate (P = 0.059, r = -0.35). Differences between the two assemblages in site-specific diagnosis of water-quality stressors may be the result of differences in nitrate tolerance.

  2. Decreasing aqueous mercury concentrations to meet the water quality criterion in fish: examining the water-fish relationship in two point-source contaminated streams.

    Science.gov (United States)

    Mathews, Teresa J; Southworth, George; Peterson, Mark J; Roy, W Kelly; Ketelle, Richard H; Valentine, Charles; Gregory, Scott

    2013-01-15

    East Fork Poplar Creek (EF) and White Oak Creek (WC) are two mercury-contaminated streams located on the United States (U.S.) Department of Energy Oak Ridge Reservation in East Tennessee. East Fork Poplar Creek is the larger and more contaminated of the two, with average aqueous mercury (Hg) concentrations exceeding those in reference streams by several hundred-fold. Remedial actions over the past 20 years have decreased aqueous Hg concentrations in EF by 85% (from >1600 ng/L to Fish fillet concentrations, however, have not responded to this decrease in aqueous Hg and remain above the U.S. Environmental Protection Agency National Recommended Water Quality Criteria (NRWQC) of 0.3 mg/kg. The lack of correlation between aqueous and fish tissue Hg concentrations in this creek has led to questions regarding the usefulness of target aqueous Hg concentrations and strategies for future remediation efforts. White Oak Creek has a similar contamination history but aqueous Hg concentrations in WC are an order of magnitude lower than in EF. Despite the lower aqueous Hg concentrations (fish fillet concentrations in WC have also been above the NRWQC, making the aqueous Hg remediation goal of 200 ng/L in EF seem unlikely to result in an effective decrease in fillet Hg concentrations. Recent monitoring efforts in WC, however, suggest an aqueous total Hg threshold above which Hg bioaccumulation in fish may not respond. This new information could be useful in guiding remedial actions in EF and in other point-source contaminated streams. Published by Elsevier B.V.

  3. Stream Evaluation

    Data.gov (United States)

    Kansas Data Access and Support Center — Digital representation of the map accompanying the "Kansas stream and river fishery resource evaluation" (R.E. Moss and K. Brunson, 1981.U.S. Fish and Wildlife...

  4. The hydrologic bench-mark program; a standard to evaluate time-series trends in selected water-quality constituents for streams in Georgia

    Science.gov (United States)

    Buell, G.R.; Grams, S.C.

    1985-01-01

    Significant temporal trends in monthly pH, specific conductance, total alkalinity, hardness, total nitrite-plus-nitrite nitrogen, and total phosphorus measurements at five stream sites in Georgia were identified using a rank correlation technique, the seasonal Kendall test and slope estimator. These sites include a U.S. Geological Survey Hydrologic Bench-Mark site, Falling Creek near Juliette, and four periodic water-quality monitoring sites. Comparison of raw data trends with streamflow-residual trends and, where applicable, with chemical-discharge trends (instantaneous fluxes) shws that some of these trends are responses to factors other than changing streamflow. Percentages of forested, agricultural, and urban cover with each basin did not change much during the periods of water-quality record, and therefore these non-flow-related trends are not obviously related to changes in land cover or land use. Flow-residual water-quality trends at the Hydrologic Bench-Mark site and at the Chattooga River site probably indicate basin reponses to changes in the chemical quality of atmospheric deposition. These two basins are predominantly forested and have received little recent human use. Observed trends at the other three sites probably indicate basin responses to various land uses and water uses associated with agricultural and urban land or to changes in specific uses. (USGS)

  5. Academic streaming in Europe

    DEFF Research Database (Denmark)

    Falaschi, Alessandro; Mønster, Dan; Doležal, Ivan

    2004-01-01

    The TF-NETCAST task force was active from March 2003 to March 2004, and during this time the mem- bers worked on various aspects of streaming media related to the ultimate goal of setting up common services and infrastructures to enable netcasting of high quality content to the academic community...

  6. Do accountable care organizations (ACOs) help or hinder primary care physicians' ability to deliver high-quality care?

    Science.gov (United States)

    Berenson, Robert A; Burton, Rachel A; McGrath, Megan

    2016-09-01

    Many view advanced primary care models such as the patient-centered medical home as foundational for accountable care organizations (ACOs), but it remains unclear how these two delivery reforms are complementary and how they may produce conflict. The objective of this study was to identify how joining an ACO could help or hinder a primary care practice's efforts to deliver high-quality care. This qualitative study involved interviews with a purposive sample of 32 early adopters of advanced primary care and/or ACO models, drawn from across the U.S. and conducted in mid-2014. Interview notes were coded using qualitative data analysis software, permitting topic-specific queries which were then summarized. Respondents perceived many potential benefits of joining an ACO, including care coordination staff, data analytics, and improved communication with other providers. However, respondents were also concerned about added "bureaucratic" requirements, referral restrictions, and a potential inability to recoup investments in practice improvements. Interviewees generally thought joining an ACO could complement a practice's efforts to deliver high-quality care, yet noted some concerns that could undermine these synergies. Both the advantages and disadvantages of joining an ACO seemed exacerbated for small practices, since they are most likely to benefit from additional resources yet are most likely to chafe under added bureaucratic requirements. Our identification of the potential pros and cons of joining an ACO may help providers identify areas to examine when weighing whether to enter into such an arrangement, and may help ACOs identify potential areas for improvement. Copyright © 2016 Elsevier Inc. All rights reserved.

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

    Science.gov (United States)

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

    2016-08-01

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

  8. Japanese Quality Assurance System Regarding the Provision of Material Accounting Reports and the Safeguards Relevant Information to the IAEA

    International Nuclear Information System (INIS)

    Goto, Y.; Namekawa, M.; Kumekawa, H.; Usui, A.; Sano, K.

    2015-01-01

    The provision of the safeguards relevant reports and information in accordance with the comprehensive safeguards agreement (CSA) and the additional protocol (AP) is the basis for the IAEA safeguards. The government of Japan (Japan Safeguards Office, JSGO) has believed that the correct reports contribute to effective and efficient safeguards therefore the domestic quality assurance system for the reporting to the IAEA was already established at the time of the accession of the CSA in 1977. It consists of Code 10 interpretation (including the seminars for operators in Japan), SSAC's checks for syntax error, code and internal consistency (computer based consistency check between facilities) and the discussion with the IAEA on the facilities' measurement system for bulk-handling facilities, which contributes to the more accurate reports from operators. This spirit has been maintained for the entry into force of the AP. For example, questions and amplification from the IAEA will be taken into account the review of the AP declaration before sending to the IAEA and the open source information such as news article and scientific literature in Japanese is collected and translated into English, and the translated information is provided to the IAEA as the supplementary information, which may contribute to broadening the IAEA information source and to their comprehensive evaluation. The other safeguards relevant information, such as the mail-box information for SNRI at LEU fuel fabrication plants, is also checked by the JSGO's QC software before posting. The software was developed by JSGO and it checks data format, batch IDs, birth/death date, shipper/receiver information and material description code. This paper explains the history of the development of the Japanese quality assurance system regarding the reports and the safeguards relevant information to the IAEA. (author)

  9. Flux rates of atmospheric lead pollution within soils of a small catchment in northern Sweden and their implications for future stream water quality.

    Science.gov (United States)

    Klaminder, Jonatan; Bindler, Richard; Laudon, Hjalmar; Bishop, Kevin; Emteryd, Ove; Renberg, Ingemar

    2006-08-01

    It is not well-known how the accumulated pool of atmospheric lead pollution in the boreal forest soil will affect the groundwater and surface water chemistry in the future as this lead migrates through the soil profile. This study uses stable lead isotopes (206Pb/207Pb and 208Pb/ 207Pb ratios) to trace the transport of atmospheric lead pollution within the soil of a small catchment and predict future lead level changes in a stream draining the catchment. Low 206Pb/207Pb and 208Pb/207Pb ratios for the lead in the soil water (1.16 +/- 0.02; 2.43 +/- 0.03) and streamwater (1.18 +/- 0.03; 2.42 +/- 0.03) in comparison to that of the mineral soil (>1.4; >2.5) suggest that atmospheric pollution contributes by about 90% (65-100%) to the lead pool found in these matrixes. Calculated transport rates of atmospheric lead along a soil transect indicate that the mean residence time of lead in organic and mineral soil layers is at a centennial to millennial time scale. A maximum release of the present pool of lead pollution in the soil to the stream is predicted to occur within 200-800 years. Even though the uncertainty of the prediction is large, it emphasizes the magnitude of the time lag between the accumulation of atmospheric lead pollution in soils and the subsequent response in streamwater quality.

  10. Flour mill stream blending affects sugar snap cookie and Japanese sponge cake quality and oxidative cross-linking potential of soft white wheat.

    Science.gov (United States)

    Ramseyer, Daniel D; Bettge, Arthur D; Morris, Craig F

    2011-01-01

    The purpose of this research was to study the functional differences between straight grade (75% extraction rate) and patent (60% extraction rate) flour blends from 28 genetically pure soft white and club wheat grain lots, as evidenced by variation in sugar snap cookie and Japanese sponge cake quality. Functional differences were examined relative to arabinoxylan content, protein content, and oxidative cross-linking potential of flour slurries. Oxidative cross-linking measurements were obtained on flour slurries with a low shear Bostwick consistometer and considered endogenous oxidative cross-linking potential (water alone) or enhanced oxidative cross-linking potential (with added hydrogen peroxide-peroxidase). A 2-way ANOVA indicated that flour blend was the greater source of variation compared to grain lot for all response variables except water-extractable arabinoxylan content. Patent flours produced larger sugar snap cookies and Japanese sponge cakes, and contained significantly less total and water-unextractable arabinoxylans, protein, and ash than did straight grade flours. Patent flours produced more viscous slurries for endogenous and enhanced cross-linking measurements compared to the straight grade flours. The functional differences between patent and straight grade flours appear to be related to the particular mill streams that were utilized in the formulation of the 2 flour blends and compositional differences among those streams. Journal of Food Science © 2011 Institute of Food Technologists® No claim to original US government works.

  11. Quality of Care Improves for Patients with Diabetes in Medicare Shared Savings Accountable Care Organizations: Organizational Characteristics Associated with Performance.

    Science.gov (United States)

    Fraze, Taressa K; Lewis, Valerie A; Tierney, Emily; Colla, Carrie H

    2017-12-06

    Accountable care organizations (ACOs), a primary care-centric delivery and payment model, aim to promote integrated population health, which may improve care for those with chronic conditions such as diabetes. Research has shown that, overall, the ACO model is effective at reducing costs, but there is substantial variation in how effective different types of ACOs are at impacting costs and improving care delivery. This study examines how ACO organizational characteristics - such as composition, staffing, care management, and experiences with health reform - were associated with quality of care delivered to patients with diabetes. Secondary data were analyzed retrospectively to examine Medicare Shared Savings Program (MSSP) ACOs' performance on diabetes metrics in the first 2 years of ACO contracts. Ordinary least squares was used to analyze 162 MSSP ACOs with publicly available performance data and the National Survey of ACOs. ACOs improved performance significantly for patients with diabetes between contract years 1 and 2. In year 1, also having a private payer contract and an increased number of services within the ACO were positively associated with performance, while having a community health center or a hospital were negatively associated with performance. Better performance in year 1 was negatively associated with improved performance in year 2. This study found that ACOs substantively improved diabetes management within initial contract years. ACOs may need different types of support throughout their contracts to ensure continued improvements in performance.

  12. Protocols for collection of streamflow, water-quality, streambed-sediment, periphyton, macroinvertebrate, fish, and habitat data to describe stream quality for the Hydrobiological Monitoring Program, Equus Beds Aquifer Storage and Recovery Program, city of Wichita, Kansas

    Science.gov (United States)

    Stone, Mandy L.; Rasmussen, Teresa J.; Bennett, Trudy J.; Poulton, Barry C.; Ziegler, Andrew C.

    2012-01-01

    The city of Wichita, Kansas uses the Equus Beds aquifer, one of two sources, for municipal water supply. To meet future water needs, plans for artificial recharge of the aquifer have been implemented in several phases. Phase I of the Equus Beds Aquifer Storage and Recovery (ASR) Program began with injection of water from the Little Arkansas River into the aquifer for storage and subsequent recovery in 2006. Construction of a river intake structure and surface-water treatment plant began as implementation of Phase II of the Equus Beds ASR Program in 2010. An important aspect of the ASR Program is the monitoring of water quality and the effects of recharge activities on stream conditions. Physical, chemical, and biological data provide the basis for an integrated assessment of stream quality. This report describes protocols for collecting streamflow, water-quality, streambed-sediment, periphyton, macroinvertebrate, fish, and habitat data as part of the city of Wichita's hydrobiological monitoring program (HBMP). Following consistent and reliable methods for data collection and processing is imperative for the long-term success of the monitoring program.

  13. Water-quality assessment of part of the Upper Mississippi River Basin Study Unit, Minnesota and Wisconsin- Nutrients, chlorophyll a, phytoplankton, and suspended sediment in streams, 1996-98

    Science.gov (United States)

    Kroening, Sharon E.; Lee, Kathy E.; Goldstein, R.M.

    2003-01-01

    Stream water-quality data from part of the Upper Mississippi River Basin Study Unit (Study Unit) from 1995 through 1998 was used to describe the distribution of nutrients, chlorophyll a, phytoplankton, and suspended sediment; and the influence of natural and anthropogenic factors on reported concentrations, loads, and yields. During the study period, streamflows generally were near to greater than average. Agricultural land cover, particularly on tile-drained soils, had the most substantial influence on nutrients, chlorophyll a, and suspended sediment in the Study Unit. The greatest concentrations and yields of total nitrogen, dissolved nitrite plus nitrate nitrogen, dissolved nitrite nitrogen, total organic plus ammonia nitrogen, total phosphorus, and suspended sediment were measured in a stream representing agricultural land cover on tile-drained soils. Total nitrogen yields also were about 6 times greater in a stream representing agricultural land cover on tile-drained soils than in a stream representing agricultural land cover on naturally welldrained soils.

  14. Stream invertebrate productivity linked to forest subsidies: 37 stream-years of reference and experimental data

    Science.gov (United States)

    J. Bruce Wallace; Susan L Eggert; Judy L. Meyer; Jackson R. Webster

    2015-01-01

    Riparian habitats provide detrital subsidies of varying quantities and qualities to recipient ecosystems. We used long-term data from three reference streams (covering 24 stream-years) and 13-year whole-stream organic matter manipulations to investigate the influence of terrestrial detrital quantity and quality on benthic invertebrate community structure, abundance,...

  15. Characterizing pharmaceutical, personal care product, and hormone contamination in a karst aquifer of southwestern Illinois, USA, using water quality and stream flow parameters.

    Science.gov (United States)

    Dodgen, L K; Kelly, W R; Panno, S V; Taylor, S J; Armstrong, D L; Wiles, K N; Zhang, Y; Zheng, W

    2017-02-01

    Karst aquifers are drinking water sources for 25% of the global population. However, the unique geology of karst areas facilitates rapid transfer of surficial chemicals to groundwater, potentially contaminating drinking water. Contamination of karst aquifers by nitrate, chloride, and bacteria have been previously observed, but little knowledge is available on the presence of contaminants of emerging concern (CECs), such as pharmaceuticals. Over a 17-month period, 58 water samples were collected from 13 sites in the Salem Plateau, a karst region in southwestern Illinois, United States. Water was analyzed for 12 pharmaceutical and personal care products (PPCPs), 7 natural and synthetic hormones, and 49 typical water quality parameters (e.g., nutrients and bacteria). Hormones were detected in only 23% of samples, with concentrations of 2.2-9.1ng/L. In contrast, PPCPs were quantified in 89% of groundwater samples. The two most commonly detected PPCPs were the antimicrobial triclocarban, in 81% of samples, and the cardiovascular drug gemfibrozil, in 57%. Analytical results were combined with data of local stream flow, weather, and land use to 1) characterize the extent of aquifer contamination by CECs, 2) cluster sites with similar PPCP contamination profiles, and 3) develop models to describe PPCP contamination. Median detection in karst groundwater was 3 PPCPs at a summed concentration of 4.6ng/L. Sites clustered into 3 subsets with unique contamination models. PPCP contamination in Cluster I sites was related to stream height, manganese, boron, and heterotrophic bacteria. Cluster II sites were characterized by groundwater temperature, specific conductivity, sodium, and calcium. Cluster III sites were characterized by dissolved oxygen and barium. Across all sites, no single or small set of water quality factors was significantly predictive of PPCP contamination, although gemfibrozil concentrations were strongly related to the sum of PPCPs in karst groundwater

  16. Using microbiological tracers to assess the impact of winter land use restrictions on the quality of stream headwaters in a small catchment.

    Science.gov (United States)

    Flynn, Raymond M; Deakin, Jenny; Archbold, Marie; Cushnan, Hugh; Kilroy, Kate; O'Flaherty, Vincent; Misstear, Bruce D

    2016-01-15

    Diverse land use activities can elevate risk of microbiological contamination entering stream headwaters. Spatially distributed water quality monitoring carried out across a 17 km(2) agricultural catchment aimed to characterize microbiological contamination reaching surface water and investigate whether winter agricultural land use restrictions proved effective in addressing water quality degradation. Combined flow and concentration data revealed no significant difference in fecal indicator organism (FIO) fluxes in base flow samples collected during the open and prohibited periods for spreading organic fertilizer, while relative concentrations of Escherichia coli, fecal streptococci and sulfite reducing bacteria indicated consistently fresh fecal pollution reached aquatic receptors during both periods. Microbial source tracking, employing Bacteroides 16S rRNA gene markers, demonstrated a dominance of bovine fecal waste in river water samples upstream of a wastewater treatment plant discharge during open periods. This contrasted with responses during prohibited periods where human-derived signatures dominated. Differences in microbiological signature, when viewed with hydrological data, suggested that increasing groundwater levels restricted vertical infiltration of effluent from on-site wastewater treatment systems and diverted it to drains and surface water. Study results reflect seasonality of contaminant inputs, while suggesting winter land use restrictions can be effective in limiting impacts of agricultural wastes to base flow water quality. Copyright © 2015 Elsevier B.V. All rights reserved.

  17. An Entropy Testing Model Research on the Quality of Internal Control and Accounting Conservatism: Empirical Evidence from the Financial Companies of China from 2007 to 2011

    Directory of Open Access Journals (Sweden)

    Zongrun Wang

    2014-01-01

    Full Text Available We set information disclosure of internal control as a starting point to explore the relationship between the quality of internal control and accounting conservatism, and then adopt the entropy testing model to calculate the index of the internal control quality with the sample data of Chinese listed companies in financial industry from 2007–2011. Regression results show that earnings conservatism exists. The stronger the internal control is, the higher the accounting conservatism can be. Companies which have enhanced their internal control are more conservative, and these results make no difference with other industries.

  18. Improvement of Quality of Life (QOL in Osteoporotic Patients by Elcatonin Treatment: A Trial Taking the Participants’ Preference into Account

    Directory of Open Access Journals (Sweden)

    K. Yoh

    2012-01-01

    Full Text Available Osteoporosis is associated with compromised quality of life (QOL, to which pain has the most important contribution. Elcatonin, a derivative of calcitonin, is widely used in the treatment of osteoporosis in two ways. One is as the inhibitor of osteoclastic bone resorption. The other is for osteoporosis-related pain based on the unique analgesic effects of elcatonin. Since pain is subjective in nature, and QOL is the only clinical outcome representing the patients’ subjective perception of health status, pain associated with osteoporosis would be best evaluated based on QOL assessment. Evidence based medicine gives the highest remarks to the double-blinded, randomized controlled trial, which, however, cannot be free from methodological problems on some occasions. For example, it is practically impossible to remain blinded in the trial of a potent analgesia, which in turn causes biases. Thus, the significance of taking the patients’ preference into account is increasingly acknowledged. In this study, 45 osteoporotic patients were given brochures describing the pros and cons on the three treatment choices; calcium and alfacalcidol, additional use of elcatonin, and additional use of bisphosphonate. Those who favored elcatonin were older, had more vertebral fractures, and lower QOL scores. QOL was evaluated before and three months after the treatment using SF-8; the most widely used generic questionnaire, and RDQ; a lumbago-specific measure. Elcatonin treatment improved physical function, general health, and vitality of SF-8, and RDQ score. Although this is a preliminary study, our results suggest that patients with vertebral fracture(s have impaired QOL and more likely to favor elcatonin treatment expecting analgesia.

  19. An assessment of stream water quality of the Rio San Juan, Nuevo Leon, Mexico, 1995-1996.

    Science.gov (United States)

    Flores Laureano, José Santos; Návar, José

    2002-01-01

    Good water quality of the Rio San Juan is critical for economic development of northeastern Mexico. However, water quality of the river has rapidly degraded during the last few decades. Societal concerns include indications of contamination problems and increased water diversions for agriculture, residential, and industrial water supplies. Eight sampling sites were selected along the river where water samples were collected monthly for 10 mo (October 1995-July 1996). The concentration of heavy metals and chemical constituents and measurements of bacteriological and physical parameters were determined on water samples. In addition, river discharge was recorded. Constituent concentrations in 18.7% of all samples exceeded at least one water quality standard. In particular, concentrations of fecal and total coliform bacteria, sulfate, detergent, dissolved solids, Al, Ba, Cr, Fe, and Cd, exceeded several water quality standards. Pollution showed spatial and temporal variations and trends. These variations were statistically explained by spatial and temporal changes of constituent inputs and discharge. Samples collected from the site upstream of El Cuchillo reservoir had large constituent concentrations when discharge was small; this reservoir supplies domestic and industrial water to the city of Monterrey.

  20. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  1. Stream water temperature limits occupancy of salamanders in mid-Atlantic protected areas

    Science.gov (United States)

    Grant, Evan H. Campbell; Wiewel, Amber N. M.; Rice, Karen C.

    2014-01-01

    Stream ecosystems are particularly sensitive to urbanization, and tolerance of water-quality parameters is likely important to population persistence of stream salamanders. Forecasted climate and landscape changes may lead to significant changes in stream flow, chemical composition, and temperatures in coming decades. Protected areas where landscape alterations are minimized will therefore become increasingly important for salamander populations. We surveyed 29 streams at three national parks in the highly urbanized greater metropolitan area of Washington, DC. We investigated relationships among water-quality variables and occupancy of three species of stream salamanders (Desmognathus fuscus, Eurycea bislineata, and Pseudotriton ruber). With the use of a set of site-occupancy models, and accounting for imperfect detection, we found that stream-water temperature limits salamander occupancy. There was substantial uncertainty about the effects of the other water-quality variables, although both specific conductance (SC) and pH were included in competitive models. Our estimates of occupancy suggest that temperature, SC, and pH have some importance in structuring stream salamander distribution.

  2. Water-quality, bed-sediment, and biological data (October 2015 through September 2016) and statistical summaries of data for streams in the Clark Fork Basin, Montana

    Science.gov (United States)

    Dodge, Kent A.; Hornberger, Michelle I.; Turner, Matthew A.

    2018-03-30

    Water, bed sediment, and biota were sampled in selected streams from Butte to near Missoula, Montana, as part of a monitoring program in the upper Clark Fork Basin of western Montana. The sampling program was led by the U.S. Geological Survey, in cooperation with the U.S. Environmental Protection Agency, to characterize aquatic resources in the Clark Fork Basin, with emphasis on trace elements associated with historic mining and smelting activities. Sampling sites were on the Clark Fork and selected tributaries. Water samples were collected periodically at 20 sites from October 2015 through September 2016. Bed-sediment and biota samples were collected once at 13 sites during August 2016.This report presents the analytical results and quality-assurance data for water-quality, bed-sediment, and biota samples collected at sites from October 2015 through September 2016. Water-quality data include concentrations of selected major ions, trace elements, and suspended sediment. Samples for analysis of turbidity were collected at 13 sites, whereas samples for analysis of dissolved organic carbon were collected at 10 sites. In addition, samples for analysis of nitrogen (nitrate plus nitrite) were collected at two sites. Daily values of mean suspended-sediment concentration and suspended-sediment discharge were determined for three sites. Seasonal daily values of turbidity were determined for five sites. Bed-sediment data include trace-element concentrations in the fine-grained (less than 0.063 millimeter) fraction. Biological data include trace-element concentrations in whole-body tissue of aquatic benthic insects. Statistical summaries of water-quality, bed-sediment, and biological data for sites in the upper Clark Fork Basin are provided for the period of record.

  3. Effects of nonpoint and selected point contaminant sources on stream-water quality and relation to land use in Johnson County, northeastern Kansas, October 2002 through June 2004

    Science.gov (United States)

    Lee, Casey J.; Mau, D.P.; Rasmussen, T.J.

    2005-01-01

    Water and sediment samples were collected by the U.S. Geological Survey in 12 watersheds in Johnson County, northeastern Kansas, to determine the effects of nonpoint and selected point contaminant sources on stream-water quality and their relation to varying land use. The streams studied were located in urban areas of the county (Brush, Dykes Branch, Indian, Tomahawk, and Turkey Creeks), developing areas of the county (Blue River and Mill Creek), and in more rural areas of the county (Big Bull, Captain, Cedar, Kill, and Little Bull Creeks). Two base-flow synoptic surveys (73 total samples) were conducted in 11 watersheds, a minimum of three stormflow samples were collected in each of six watersheds, and 15 streambed-sediment sites were sampled in nine watersheds from October 2002 through June 2004. Discharge from seven wastewater treatment facilities (WWTFs) were sampled during base-flow synoptic surveys. Discharge from these facilities comprised greater than 50 percent of streamflow at the farthest downstream sampling site in six of the seven watersheds during base-flow conditions. Nutrients, organic wastewater-indicator compounds, and prescription and nonprescription pharmaceutical compounds generally were found in the largest concentrations during base-flow conditions at sites at, or immediately downstream from, point-source discharges from WWTFs. Downstream from WWTF discharges streamflow conditions were generally stable, whereas nutrient and wastewater-indicator compound concentrations decreased in samples from sites farther downstream. During base-flow conditions, sites upstream from WWTF discharges had significantly larger fecal coliform and Escherichia coli densities than downstream sites. Stormflow samples had the largest suspended-sediment concentrations and indicator bacteria densities. Other than in samples from sites in proximity to WWTF discharges, stormflow samples generally had the largest nutrient concentrations in Johnson County streams. Discharge

  4. Hydrogeology and water quality of the Pepacton Reservoir Watershed in southeastern New York. Part 4. Quantity and quality of ground-water and tributary contributions to stream base flow in selected main-valley reaches

    Science.gov (United States)

    Heisig, Paul M.

    2004-01-01

    Estimates of the quantity and quality of ground-water discharge from valley-fill deposits were calculated for nine valley reaches within the Pepacton watershed in southeastern New York in July and August of 2001. Streamflow and water quality at the upstream and downstream end of each reach and at intervening tributaries were measured under base-flow conditions and used in mass-balance equations to determine quantity and quality of ground-water discharge. These measurements and estimates define the relative magnitudes of upland (tributary inflow) and valley-fill (ground-water discharge) contributions to the main-valley streams and provide a basis for understanding the effects of hydrogeologic setting on these contributions. Estimates of the water-quality of ground-water discharge also provide an indication of the effects of road salt, manure, and human wastewater from villages on the water quality of streams that feed the Pepacton Reservoir. The most common contaminant in ground-water discharge was chloride from road salt; concentrations were less than 15 mg/L.Investigation of ground-water quality within a large watershed by measurement of stream base-flow quantity and quality followed by mass-balance calculations has benefits and drawbacks in comparison to direct ground-water sampling from wells. First, sampling streams is far less expensive than siting, installing, and sampling a watershed-wide network of wells. Second, base-flow samples represent composite samples of ground-water discharge from the most active part of the ground-water flow system across a drainage area, whereas a well network would only be representative of discrete points within local ground-water flow systems. Drawbacks to this method include limited reach selection because of unfavorable or unrepresentative hydrologic conditions, potential errors associated with a large number of streamflow and water-quality measurements, and limited ability to estimate concentrations of nonconservative

  5. Factors affecting reservoir and stream-water quality in the Cambridge, Massachusetts, drinking-water source area and implications for source-water protection

    Science.gov (United States)

    Waldron, Marcus C.; Bent, Gardner C.

    2001-01-01

    This report presents the results of a study conducted by the U.S. Geological Survey, in cooperation with the city of Cambridge, Massachusetts, Water Department, to assess reservoir and tributary-stream quality in the Cambridge drinking-water source area, and to use the information gained to help guide the design of a comprehensive water-quality monitoring program for the source area. Assessments of the quality and trophic state of the three primary storage reservoirs, Hobbs Brook Reservoir, Stony Brook Reservoir, and Fresh Pond, were conducted (September 1997-November 1998) to provide baseline information on the state of these resources and to determine the vulnerability of the reservoirs to increased loads of nutrients and other contaminants. The effects of land use, land cover, and other drainage-basin characteristics on sources, transport, and fate of fecal-indicator bacteria, highway deicing chemicals, nutrients, selected metals, and naturally occurring organic compounds in 11 subbasins that contribute water to the reservoirs also was investigated, and the data used to select sampling stations for incorporation into a water-quality monitoring network for the source area. All three reservoirs exhibited thermal and chemical stratification, despite artificial mixing by air hoses in Stony Brook Reservoir and Fresh Pond. The stratification produced anoxic or hypoxic conditions in the deepest parts of the reservoirs and these conditions resulted in the release of ammonia nitrogen orthophosphate phosphorus, and dissolved iron and manganese from the reservoir bed sediments. Concentrations of sodium and chloride in the reservoirs usually were higher than the amounts recommended by the U.S. Environmental Protection agency for drinking-water sources (20 milligrams per liter for sodium and 250 milligrams per liter for chloride). Maximum measured sodium concentrations were highest in Hobbs Brook Reservoir (113 milligrams per liter), intermediate in Stony Brook Reservoir (62

  6. Tools for Developing a Quality Management Program: Proactive Tools (Process Mapping, Value Stream Mapping, Fault Tree Analysis, and Failure Mode and Effects Analysis)

    International Nuclear Information System (INIS)

    Rath, Frank

    2008-01-01

    This article examines the concepts of quality management (QM) and quality assurance (QA), as well as the current state of QM and QA practices in radiotherapy. A systematic approach incorporating a series of industrial engineering-based tools is proposed, which can be applied in health care organizations proactively to improve process outcomes, reduce risk and/or improve patient safety, improve through-put, and reduce cost. This tool set includes process mapping and process flowcharting, failure modes and effects analysis (FMEA), value stream mapping, and fault tree analysis (FTA). Many health care organizations do not have experience in applying these tools and therefore do not understand how and when to use them. As a result there are many misconceptions about how to use these tools, and they are often incorrectly applied. This article describes these industrial engineering-based tools and also how to use them, when they should be used (and not used), and the intended purposes for their use. In addition the strengths and weaknesses of each of these tools are described, and examples are given to demonstrate the application of these tools in health care settings

  7. Stream Clustering of Growing Objects

    Science.gov (United States)

    Siddiqui, Zaigham Faraz; Spiliopoulou, Myra

    We study incremental clustering of objects that grow and accumulate over time. The objects come from a multi-table stream e.g. streams of Customer and Transaction. As the Transactions stream accumulates, the Customers’ profiles grow. First, we use an incremental propositionalisation to convert the multi-table stream into a single-table stream upon which we apply clustering. For this purpose, we develop an online version of K-Means algorithm that can handle these swelling objects and any new objects that arrive. The algorithm also monitors the quality of the model and performs re-clustering when it deteriorates. We evaluate our method on the PKDD Challenge 1999 dataset.

  8. Stream Intermittency Sensors Monitor the Onset and Duration of Stream Flow Along a Channel Network During Storms

    Science.gov (United States)

    Jensen, C.; McGuire, K. J.

    2017-12-01

    Headwater streams are spatially extensive, accounting for a majority of global stream length, and supply downstream water bodies with water, sediment, organic matter, and pollutants. Much of this transmission occurs episodically during storms when stream flow and connectivity are high. Many headwaters are temporary streams that expand and contract in length in response to storms and seasonality. Understanding where and when streams carry flow is critical for conserving headwaters and protecting downstream water quality, but storm events are difficult to study in small catchments. The rise and fall of stream flow occurs rapidly in headwaters, making observation of the entire stream network difficult. Stream intermittency sensors that detect the presence or absence of water can reveal wetting and drying patterns over short time scales. We installed 50 intermittency sensors along the channel network of a small catchment (35 ha) in the Valley and Ridge of southwest Virginia. Previous work shows stream length is highly variable in this shale catchment, as the drainage density spans two orders of magnitude. The sensors record data every 15 minutes for one year to capture different seasons, antecedent moisture conditions, and precipitation rates. We seek to determine whether hysteresis between stream flow and network length occurs on the rising and falling limbs of events and if reach-scale characteristics such as valley width explain spatial patterns of flow duration. Our results indicate reaches with a wide, sediment-filled valley floor carry water for shorter periods of time than confined channel segments with steep valley side slopes. During earlier field mapping surveys, we only observed flow in a few of the tributaries for the wettest conditions mapped. The sensors now show that these tributaries flow more frequently during much smaller storms, but only for brief periods of time (hour). The high temporal sampling resolution of the sensors permits a more realistic

  9. ADAPTIVE STREAMING OVER HTTP (DASH UNTUK APLIKASI VIDEO STREAMING

    Directory of Open Access Journals (Sweden)

    I Made Oka Widyantara

    2015-12-01

    Full Text Available This paper aims to analyze Internet-based streaming video service in the communication media with variable bit rates. The proposed scheme on Dynamic Adaptive Streaming over HTTP (DASH using the internet network that adapts to the protocol Hyper Text Transfer Protocol (HTTP. DASH technology allows a video in the video segmentation into several packages that will distreamingkan. DASH initial stage is to compress the video source to lower the bit rate video codec uses H.26. Video compressed further in the segmentation using MP4Box generates streaming packets with the specified duration. These packages are assembled into packets in a streaming media format Presentation Description (MPD or known as MPEG-DASH. Streaming video format MPEG-DASH run on a platform with the player bitdash teritegrasi bitcoin. With this scheme, the video will have several variants of the bit rates that gave rise to the concept of scalability of streaming video services on the client side. The main target of the mechanism is smooth the MPEG-DASH streaming video display on the client. The simulation results show that the scheme based scalable video streaming MPEG-DASH able to improve the quality of image display on the client side, where the procedure bufering videos can be made constant and fine for the duration of video views

  10. Water quality of streams in the Red River of the North Basin, Minnesota, North Dakota, and South Dakota, 1970-2001

    Science.gov (United States)

    Tornes, Lan H.

    2005-01-01

    Data for the Red River of the North (Red River) Basin in Minnesota, North Dakota, and South Dakota were analyzed to determine whether the water quality of streams in the basin is adequate to meet future needs. For the Red River at Emerson, Manitoba, site, pH values, water temperatures, and dissolved-oxygen concentrations generally were within the criteria established for the protection of aquatic life. Dissolved-solids concentrations ranged from 245 to 1,100 milligrams per liter. Maximum sulfate and chloride concentrations were near, but did not exceed, the established secondary maximum contaminant level. The trace elements considered potentially harmful generally were at concentrations that were less than the established guidelines, standards, and criteria. The concentrations of lead that were detected may have occurred as a result of sample contamination.  For the Red River upstream from Emerson, Manitoba, sites, pH and other field values rarely exceeded the criteria established for the protection of aquatic life. Many constituent concentrations for the Red River below Fargo, N. site exceeded water-quality guidelines, standards, and criteria. However, the trace-element exceedances could be natural or could be related to pollution or sample contamination. Many of the tributaries in the western part of the Red River Basin had median specific-conductance values that were greater than 1,000 microsiemens per centimeter. Sulfate concentrations occasionally exceeded the established drinking-water standard. Median arsenic concentrations were 6 micrograms per liter or less, and maximum concentrations rarely exceeded the 10-microgram-per-liter drinking-water standard that is scheduled to take effect in 2006. The small concentrations of lead, mercury, and selenium that occasionally were detected may have been a result of sample contamination or other factors. The tributaries in the eastern part of the Red River Basin had median specific-conductance values that were less

  11. Raising the Bar of Teacher Quality: Accountability, Collaboration, and Social Justice. The Claremont Letter. Volume 1, Issue 4

    Science.gov (United States)

    Ganley, DeLacy Derin; Quintanar, Anita P.; Loop, Lisa S.

    2006-01-01

    Historically, reform efforts to address poor student achievement have focused on a variety of issues other than teacher quality. Movements such as TQM (Total Quality Management), class size reduction (CSR), school leadership, parental involvement, and multicultural curriculum have not directly addressed the power or influence of the individual…

  12. 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.

  13. The development of a system to assess the ecological quality of streams based on macroinvertebrates - design of the sampling programme within the AQEM project

    NARCIS (Netherlands)

    Hering, D.; Buffagni, A.; Moog, O.; Sandin, L.; Sommerhäuser, M.; Strubauer, I.; Feld, C.; Johnson, R.; Pinto, P.; Skoulikidis, N.; Verdonschot, P.F.M.; Zahrádková, S.

    2003-01-01

    The EU Water Framework Directive (WFD) requires river assessment systems based on benthic invertebrates. The AQEM project is developing, at a European scale, such a methodology, based on a comparison of communities of reference streams and degraded streams. The project is focussing on three main

  14. Empowering School of Accounting Websites through Quality Assurance: Development and Implementation of a User-Perceived Instrument

    Science.gov (United States)

    Djajadikerta, Hadrian G.; Trireksani, Terri; Djajadikerta, Hamfri

    2008-01-01

    Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

  15. Modified HWBI Model(s) Linking Service Flows to Well-Being Endpoints: Accounting for Environmental Quality

    Science.gov (United States)

    This report describes an approach for modifying ORD’s Human Well-Being Index (HWBI) to increase its utility by introducing a composite index developed independently of the HWBI effort. Using ORD’s Environmental Quality Index (EQI), this research examines the potential...

  16. Quality of water and sediment in streams affected by historical mining, and quality of Mine Tailings, in the Rio Grande/Rio Bravo Basin, Big Bend Area of the United States and Mexico, August 2002

    Science.gov (United States)

    Lambert, Rebecca B.; Kolbe, Christine M.; Belzer, Wayne

    2008-01-01

    The U.S. Geological Survey, in cooperation with the International Boundary and Water Commission - U.S. and Mexican Sections, the National Park Service, the Texas Commission on Environmental Quality, the Secretaria de Medio Ambiente y Recursos Naturales in Mexico, the Area de Proteccion de Flora y Fauna Canon de Santa Elena in Mexico, and the Area de Proteccion de Flora y Fauna Maderas del Carmen in Mexico, collected samples of stream water, streambed sediment, and mine tailings during August 2002 for a study to determine whether trace elements from abandoned mines in the area in and around Big Bend National Park have affected the water and sediment quality in the Rio Grande/Rio Bravo Basin of the United States and Mexico. Samples were collected from eight sites on the main stem of the Rio Grande/Rio Bravo, four Rio Grande/Rio Bravo tributary sites downstream from abandoned mines or mine-tailing sites, and 11 mine-tailing sites. Mines in the area were operated to produce fluorite, germanium, iron, lead, mercury, silver, and zinc during the late 1800s through at least the late 1970s. Moderate (relatively neutral) pHs in stream-water samples collected at the 12 Rio Grande/Rio Bravo main-stem and tributary sites indicate that water is well mixed, diluted, and buffered with respect to the solubility of trace elements. The highest sulfate concentrations were in water samples from tributaries draining the Terlingua mining district. Only the sample from the Rough Run Draw site exceeded the Texas Surface Water Quality Standards general-use protection criterion for sulfate. All chloride and dissolved solids concentrations in water samples were less than the general-use protection criteria. Aluminum, copper, mercury, nickel, selenium, and zinc were detected in all water samples for which each element was analyzed. Cadmium, chromium, and lead were detected in samples less frequently, and silver was not detected in any of the samples. None of the sample concentrations of

  17. Integrated assessment of chemical quality and genotoxicity of the water of the Luiz Rau Stream in the lower stretch of the Sinos River Basin, in South Brazil

    Directory of Open Access Journals (Sweden)

    Camila Tamires Petry

    2016-11-01

    Full Text Available This study assessed the chemical quality and genotoxicity of the water of the Luiz Rau Stream in Novo Hamburgo (Rio Grande do Sul, Brazil and investigated the relationship between the genetic damage observed in Tradescantia pallida var. purpurea and the chemical parameters analyzed. Water samplings were collected bimonthly from September 2012 to March 2013 from two sites, near the headspring (S1 and near the mouth (S2. Cuttings with flower buds were exposed to water from the sites and distilled water (negative control. Micronuclei (MCN frequencies were determined in pollen mother cells. The chemical parameters analyzed were pH, total dissolved solids, biochemical oxygen demand (DBO5, dissolved oxygen, total phosphorus (TP and the trace elements cadmium, lead, copper, total chromium and zinc. In all samplings, the MCN frequencies observed in buds exposed to water from both sites were significantly higher (S1: 2.48 to 3.38, S2: 3.24 to 5.19 than those observed in the respective negative controls (1.33 to 1.62. The TP was above the legal limit throughout the monitored period and DBO5 presented concentrations higher than those established by legislation in two months at S1 and three months at S2. The principal component analysis showed a relationship between MCN frequency, DBO5 and TP, pointing to the negative influence of pollutants present in water on the bioindicator species and reinforcing the importance of considering the environmental factors in an integrated way in water-body monitoring programs.

  18. Water and sediment quality assessment in the Colastiné-Corralito stream system (Santa Fe, Argentina): impact of industry and agriculture on aquatic ecosystems.

    Science.gov (United States)

    Regaldo, Luciana; Gutierrez, María F; Reno, Ulises; Fernández, Viviana; Gervasio, Susana; Repetti, María R; Gagneten, Ana M

    2018-03-01

    The present study focuses on the evaluation of metal (chromium, copper, and lead), arsenic, and pesticide (atrazine and endosulfan) contamination in freshwater streams of one of the most important agricultural and industrial areas of central-eastern Argentina, which has not been reported earlier. The environmental fate of inorganic microcontaminants and pesticides was assessed. Samples were collected monthly for a year. Pesticide concentrations were measured in water; metal and arsenic concentrations were measured in water and sediments, and physicochemical variables were analyzed. In most cases, metals and arsenic in water exceeded the established guideline levels for the protection of aquatic biota: 98 and 56.25% of the samples showed higher levels of Cr and Pb, while 81.25 and 85% of the samples presented higher values for Cu and As, respectively. Cr, Pb, Cu, and As exceeded 181.5 times, 41.6 times, 57.5 times, and 12.9 times, respectively, the guideline level values. In sediment samples, permitted levels were also surpassed by 40% for Pb, 15% for As, 4% for Cu, and 2% for Cr. Geoaccumulation Index (Igeo) demonstrated that most of the sediment samples were highly polluted by Cr and Cu and very seriously polluted by Pb, which indicates progressive deterioration of the sediment quality. Atrazine never exceeded them, but 27% of the 48 water samples contained total endosulfan that surpassed the guidelines. The findings of this study suggest risk to the freshwater biota over prolong periods and possible risk to humans if such type of contaminated water is employed for recreation or human use. Improper disposal of industrial effluents and agricultural runoffs need to be controlled, and proper treatment should be done before disposal to avoid further deterioration of the aquifers of this area.

  19. Continuous water quality monitoring to determine the cause of coral reef ecosystem degradation for coastal windward Oahu streams during 2002 (NODC Accession 0001070)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Kaneohe and Waimanalo streams on the windward side of the island of Oahu in the Hawaiian Islands have been hardened to prevent flooding. The hardening process has...

  20. Continuous water quality monitoring to determine the cause of coral reef ecosystem degradation for coastal Windward Oahu streams during 2002 (NODC Accession 0001070)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Kaneohe and Waimanalo streams on the windward side of the island of Oahu in the Hawaiian Islands have been hardened to prevent flooding. The hardening process has...

  1. Building In Accountability Mechanisms for Democracies & Bureaucracies: From Governmental & Educational Special Interest Operations to High-Quality Performance Systems. An Added Perspective to "What Price Democracy? Politics, Markets and America's Schools" by Dr. Terry Moe and Dr. John Chubb.

    Science.gov (United States)

    Packard, Richard D.

    To assure accountability to educational policy developed by elected and appointed leaders, agencies and organizations must adopt high quality evaluation designs tailored to meet three basic tenets: (1) different processes for policy formation and demonstration of accountability; (2) clear accountability expectations built into policies; (3)…

  2. Using a modification of the Clavien-Dindo system accounting for readmissions and multiple interventions: defining quality for pancreaticoduodenectomy.

    Science.gov (United States)

    Baker, Marshall S; Sherman, Karen L; Stocker, Susan J; Hayman, Amanda V; Bentrem, David J; Prinz, Richard A; Talamonti, Mark S

    2014-09-01

    The Clavien-Dindo system (CD) does not change the grade assigned a complication when multiple readmissions or interventions are required to manage a complication. We apply a modification of CD accounting for readmissions and interventions to pancreaticoduodenectomy (PD). PDs done between 1999 and 2009 were reviewed. CD grade IIIa complications requiring more than one intervention and II and IIIa complications requiring significantly prolonged lengths of stay including all 90-day readmissions were classified severe-adverse-postoperative-outcomes (SAPO). CD IIIb, IV, and V complications were also classified SAPOs. All other complications were considered minor-adverse-postoperative-outcomes (MAPO). Four-hundred forty three of 490 PD patients (90.4%) had either no complication or a complication of low to moderate CD grade (I, II, IIIa). When reclassified by the new metric, 92 patient-outcomes (19%) were upgraded from CD II or IIIa to SAPO. One-hundred thirty nine patients (28.4%) had a SAPO. Multivariable regression identified age >75 years, pylorus preservation and operative blood loss >1,500 ml as predictors of SAPO. Age was not associated with poor outcome using the unmodified CD system. Established systems may under-grade the severity of some complications following PD. We define a procedure-specific modification of CD accounting for readmissions and multiple interventions. Using this modification, advanced age, pylorus preservation, and significant blood loss are associated with poor outcome. © 2014 Wiley Periodicals, Inc.

  3. ATLAS Live: Collaborative Information Streams

    Energy Technology Data Exchange (ETDEWEB)

    Goldfarb, Steven [Department of Physics, University of Michigan, Ann Arbor, MI 48109 (United States); Collaboration: ATLAS Collaboration

    2011-12-23

    I report on a pilot project launched in 2010 focusing on facilitating communication and information exchange within the ATLAS Collaboration, through the combination of digital signage software and webcasting. The project, called ATLAS Live, implements video streams of information, ranging from detailed detector and data status to educational and outreach material. The content, including text, images, video and audio, is collected, visualised and scheduled using digital signage software. The system is robust and flexible, utilizing scripts to input data from remote sources, such as the CERN Document Server, Indico, or any available URL, and to integrate these sources into professional-quality streams, including text scrolling, transition effects, inter and intra-screen divisibility. Information is published via the encoding and webcasting of standard video streams, viewable on all common platforms, using a web browser or other common video tool. Authorisation is enforced at the level of the streaming and at the web portals, using the CERN SSO system.

  4. ATLAS Live: Collaborative Information Streams

    International Nuclear Information System (INIS)

    Goldfarb, Steven

    2011-01-01

    I report on a pilot project launched in 2010 focusing on facilitating communication and information exchange within the ATLAS Collaboration, through the combination of digital signage software and webcasting. The project, called ATLAS Live, implements video streams of information, ranging from detailed detector and data status to educational and outreach material. The content, including text, images, video and audio, is collected, visualised and scheduled using digital signage software. The system is robust and flexible, utilizing scripts to input data from remote sources, such as the CERN Document Server, Indico, or any available URL, and to integrate these sources into professional-quality streams, including text scrolling, transition effects, inter and intra-screen divisibility. Information is published via the encoding and webcasting of standard video streams, viewable on all common platforms, using a web browser or other common video tool. Authorisation is enforced at the level of the streaming and at the web portals, using the CERN SSO system.

  5. ATLAS Live: Collaborative Information Streams

    CERN Document Server

    Goldfarb, S; The ATLAS collaboration

    2011-01-01

    I report on a pilot project launched in 2010 focusing on facilitating communication and information exchange within the ATLAS Collaboration, through the combination of digital signage software and webcasting. The project, called ATLAS Live, implements video streams of information, ranging from detailed detector and data status to educational and outreach material. The content, including text, images, video and audio, is collected, visualised and scheduled using digital signage software. The system is robust and flexible, utilizing scripts to input data from remote sources, such as the CERN Document Server, Indico, or any available URL, and to integrate these sources into professional-quality streams, including text scrolling, transition effects, inter and intra-screen divisibility. Information is published via the encoding and webcasting of standard video streams, viewable on all common platforms, using a web browser or other common video tool. Authorisation is enforced at the level of the streaming and at th...

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

    Science.gov (United States)

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

    2016-05-18

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

  7. Assessing the quality of teleconsultations in a store-and-forward telemedicine network -- long-term monitoring taking into account differences between cases

    Directory of Open Access Journals (Sweden)

    Richard eWootton

    2014-10-01

    Full Text Available We have previously proposed a method for assessing the quality of individual teleconsultation cases; this paper proposes an additional step to allow the long-term monitoring of quality. The basic scenario is a teleconsultation system (aka an e-referral system or a tele-expertise system where the referrer posts a question about a clinical case, the question is relayed to an appropriate expert, and the chosen expert provides an answer. The people running this system want assurances that it is stable, i.e. they want routine quality assurance information about the output from the process. This requires two things. It needs a method of assessing the quality of individual patient consultations. And it needs a method for taking into account differences between patients, so that these quality assessments can be compared longitudinally. Building on the previously proposed methodology, the present paper proposes two techniques for measuring the difficulty posed by a particular teleconsultation. The first is an indirect method, similar to a willingness to pay economic estimation. The second is a direct method. Using these two methods with real data from a telemedicine network showed that the first method was feasible, but did not produce useful results in a pilot trial. The second method, while more laborious, was also feasible and did produce useful results. Thus when output quality is measured, an allowance can be made for the characteristics of the case submitted. This means that fluctuations in output quality can be attributed to variations in the process (network or to variations in the raw materials (queries submitted to the network. Long-term quality assurance should assist those providing telemedicine services in low-resource settings to ensure that the services are operated effectively and efficiently, despite the constraints and complexities of the environment.

  8. Quality, and not just quantity, of education accounts for differences in psychometric performance between african americans and white non-hispanics with Alzheimer's disease.

    Science.gov (United States)

    Chin, Alexander L; Negash, Selam; Xie, Sharon; Arnold, Steven E; Hamilton, Roy

    2012-03-01

    The effect of race on cognitive test performance in the evaluation of Alzheimer's disease (AD) remains controversial. One factor that may contribute substantially to differences in cognitive test performance in diverse populations is education. The current study examined the extent to which quality of education, even after controlling for formal years of education, accounts for differences in cognitive performance between African Americans and White Non-Hispanics (WNHs). The retrospective cohort included 244 patients diagnosed with AD who self-identified as African Americans (n = 51) or WNHs (n = 193). The Wechsler Test of Adult Reading (WTAR) was used as an estimate of quality of education. In an analysis that controlled for traditional demographics, including age, sex, and years of formal education, African Americans scored significantly lower than WNHs on the Mini-Mental State Examination, as well as on neuropsychological tests of memory, attention, and language. However, after also adjusting for reading level, all previously observed differences were significantly attenuated. The attenuating effect remained even after controlling for disease severity, indicating that reading scores are not confounded by severity of dementia. These findings suggest that quality, and not just quantity, of education needs to be taken into account when assessing cognitive performance in African Americans with AD.

  9. Using gaps in N-body tidal streams to probe missing satellites

    International Nuclear Information System (INIS)

    Ngan, W. H. W.; Carlberg, R. G.

    2014-01-01

    We use N-body simulations to model the tidal disruption of a star cluster in a Milky-Way-sized dark matter halo, which results in a narrow stream comparable to (but slightly wider than) Pal-5 or GD-1. The mean Galactic dark matter halo is modeled by a spherical Navarro-Frenk-White potential with subhalos predicted by the ΛCDM cosmological model. The distribution and mass function of the subhalos follow the results from the Aquarius simulation. We use a matched filter approach to look for 'gaps' in tidal streams at 12 length scales from 0.1 kpc to 5 kpc, which appear as characteristic dips in the linear densities along the streams. We find that, in addition to the subhalos' perturbations, the epicyclic overdensities (EOs) due to the coherent epicyclic motions of particles in a stream also produce gap-like signals near the progenitor. We measure the gap spectra—the gap formation rates as functions of gap length—due to both subhalo perturbations and EOs, which have not been accounted for together by previous studies. Finally, we project the simulated streams onto the sky to investigate issues when interpreting gap spectra in observations. In particular, we find that gap spectra from low signal-to-noise observations can be biased by the orbital phase of the stream. This indicates that the study of stream gaps will benefit greatly from high-quality data from future missions.

  10. Best Management Practices Monitoring Guide for Stream Systems

    OpenAIRE

    Mesner, Nancy

    2011-01-01

    Best Management Practices Monitoring Guide for Stream Systems provides guidance on establishing a water quality monitoring program that will demonstrate the effectiveness of Best Management Practices (BMPs) to reduce nonpoint source pollution in stream systems.

  11. 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

  12. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  13. Is the Stream Always Bluer on the Other Side?

    Science.gov (United States)

    Jenkins, T.; Chase, Z.

    2017-12-01

    Examining water quality, fish species present, habitat quality, and sources of pollution are important to better understanding the health of a stream. In Florida, the Fish and Wildlife Conservation Commission (FWC) works to monitor the health of its streams, and partnerships with . By collecting, analyzing, and comparing fish abundance data from a couple of streams in Escambia County, Florida, we can help FWC determine how to best support and protect stream habitats and fish-species in our Florida community.

  14. Interactive real-time media streaming with reliable communication

    Science.gov (United States)

    Pan, Xunyu; Free, Kevin M.

    2014-02-01

    Streaming media is a recent technique for delivering multimedia information from a source provider to an end- user over the Internet. The major advantage of this technique is that the media player can start playing a multimedia file even before the entire file is transmitted. Most streaming media applications are currently implemented based on the client-server architecture, where a server system hosts the media file and a client system connects to this server system to download the file. Although the client-server architecture is successful in many situations, it may not be ideal to rely on such a system to provide the streaming service as users may be required to register an account using personal information in order to use the service. This is troublesome if a user wishes to watch a movie simultaneously while interacting with a friend in another part of the world over the Internet. In this paper, we describe a new real-time media streaming application implemented on a peer-to-peer (P2P) architecture in order to overcome these challenges within a mobile environment. When using the peer-to-peer architecture, streaming media is shared directly between end-users, called peers, with minimal or no reliance on a dedicated server. Based on the proposed software pɛvμa (pronounced [revma]), named for the Greek word meaning stream, we can host a media file on any computer and directly stream it to a connected partner. To accomplish this, pɛvμa utilizes the Microsoft .NET Framework and Windows Presentation Framework, which are widely available on various types of windows-compatible personal computers and mobile devices. With specially designed multi-threaded algorithms, the application can stream HD video at speeds upwards of 20 Mbps using the User Datagram Protocol (UDP). Streaming and playback are handled using synchronized threads that communicate with one another once a connection is established. Alteration of playback, such as pausing playback or tracking to a

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  16. Bottle data collected for chemical analysis along the coastal waters of Hawai'i as part of the Windward Community College Heeia Stream and Kaneohe Bay Water Quality Assessment Project from May 22, 2004 to March 19, 2005 (NODC Accession 0002449)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Measurements of water quality parameters were taken by Windward Community College faculty and students at eight sites in the Heeia Stream and adjacent Kaneohe Bay...

  17. Accounting for water quality in monitoring access to safe drinking-water as part of the Millennium Development Goals: lessons from five countries

    Science.gov (United States)

    Bain, Rob ES; Wright, Jim A; Yang, Hong; Pedley, Steve; Bartram, Jamie K

    2012-01-01

    Abstract Objective To determine how data on water source quality affect assessments of progress towards the 2015 Millennium Development Goal (MDG) target on access to safe drinking-water. Methods Data from five countries on whether drinking-water sources complied with World Health Organization water quality guidelines on contamination with thermotolerant coliform bacteria, arsenic, fluoride and nitrates in 2004 and 2005 were obtained from the Rapid Assessment of Drinking-Water Quality project. These data were used to adjust estimates of the proportion of the population with access to safe drinking-water at the MDG baseline in 1990 and in 2008 made by the Joint Monitoring Programme for Water Supply and Sanitation, which classified all improved sources as safe. Findings Taking account of data on water source quality resulted in substantially lower estimates of the percentage of the population with access to safe drinking-water in 2008 in four of the five study countries: the absolute reduction was 11% in Ethiopia, 16% in Nicaragua, 15% in Nigeria and 7% in Tajikistan. There was only a slight reduction in Jordan. Microbial contamination was more common than chemical contamination. Conclusion The criterion used by the MDG indicator to determine whether a water source is safe can lead to substantial overestimates of the population with access to safe drinking-water and, consequently, also overestimates the progress made towards the 2015 MDG target. Monitoring drinking-water supplies by recording both access to water sources and their safety would be a substantial improvement. PMID:22461718

  18. Accounting for water quality in monitoring access to safe drinking-water as part of the Millennium Development Goals: lessons from five countries.

    Science.gov (United States)

    Bain, Rob E S; Gundry, Stephen W; Wright, Jim A; Yang, Hong; Pedley, Steve; Bartram, Jamie K

    2012-03-01

    To determine how data on water source quality affect assessments of progress towards the 2015 Millennium Development Goal (MDG) target on access to safe drinking-water. Data from five countries on whether drinking-water sources complied with World Health Organization water quality guidelines on contamination with thermotolerant coliform bacteria, arsenic, fluoride and nitrates in 2004 and 2005 were obtained from the Rapid Assessment of Drinking-Water Quality project. These data were used to adjust estimates of the proportion of the population with access to safe drinking-water at the MDG baseline in 1990 and in 2008 made by the Joint Monitoring Programme for Water Supply and Sanitation, which classified all improved sources as safe. Taking account of data on water source quality resulted in substantially lower estimates of the percentage of the population with access to safe drinking-water in 2008 in four of the five study countries: the absolute reduction was 11% in Ethiopia, 16% in Nicaragua, 15% in Nigeria and 7% in Tajikistan. There was only a slight reduction in Jordan. Microbial contamination was more common than chemical contamination. The criterion used by the MDG indicator to determine whether a water source is safe can lead to substantial overestimates of the population with access to safe drinking-water and, consequently, also overestimates the progress made towards the 2015 MDG target. Monitoring drinking-water supplies by recording both access to water sources and their safety would be a substantial improvement.

  19. The effects of performance criteria including accounting, market, and economy on the quality of financial reporting: A case study on Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mohammad Mahdi Hosseini

    2013-01-01

    Full Text Available This research studies the effects of performance criteria (accounting, market and economy on the quality of financial reporting in Iran. To evaluate the variable financial reporting quality, the scores given to each company are applied based on the checklist introduced by Iranian Association of Certified Public Accountants and used for the disclosure of the information of the annual financial statements of companies. The statistical population of this research consists of the companies listed on Tehran Stock Exchange over the period 2006-2011. This research, which is classified as applied research, uses the methods of multivariate regression test. The data and hypotheses of this research are analyzed and tested using correlation test and means difference test. The results of the tests conducted on 99 companies indicate that there is a significant and positive relation between the rate of return on equity and the equality of financial reporting. There is also a significant and positive relation between earnings per share and the equality of financial reporting. However, there is no relationship between QTOBIN and the equality of financial reporting. Finally, our results indicate there is a significant and positive relation between market value-added and the equality of financial reporting.

  20. Accounting for model error in air quality forecasts: an application of 4DEnVar to the assimilation of atmospheric composition using QG-Chem 1.0

    Directory of Open Access Journals (Sweden)

    E. Emili

    2016-11-01

    Full Text Available Model errors play a significant role in air quality forecasts. Accounting for them in the data assimilation (DA procedures is decisive to obtain improved forecasts. We address this issue using a reduced-order coupled chemistry–meteorology model based on quasi-geostrophic dynamics and a detailed tropospheric chemistry mechanism, which we name QG-Chem. This model has been coupled to the software library for the data assimilation Object Oriented Prediction System (OOPS and used to assess the potential of the 4DEnVar algorithm for air quality analyses and forecasts. The assets of 4DEnVar include the possibility to deal with multivariate aspects of atmospheric chemistry and to account for model errors of a generic type. A simple diagnostic procedure for detecting model errors is proposed, based on the 4DEnVar analysis and one additional model forecast. A large number of idealized data assimilation experiments are shown for several chemical species of relevance for air quality forecasts (O3, NOx, CO and CO2 with very different atmospheric lifetimes and chemical couplings. Experiments are done both under a perfect model hypothesis and including model error through perturbation of surface chemical emissions. Some key elements of the 4DEnVar algorithm such as the ensemble size and localization are also discussed. A comparison with results of 3D-Var, widely used in operational centers, shows that, for some species, analysis and next-day forecast errors can be halved when model error is taken into account. This result was obtained using a small ensemble size, which remains affordable for most operational centers. We conclude that 4DEnVar has a promising potential for operational air quality models. We finally highlight areas that deserve further research for applying 4DEnVar to large-scale chemistry models, i.e., localization techniques, propagation of analysis covariance between DA cycles and treatment for chemical nonlinearities. QG-Chem can provide a

  1. 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...

  2. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

  3. Seasonal changes in the chemical quality and biodegradability of dissolved organic matter exported from soils to streams in coastal temperate rainforest watersheds

    Science.gov (United States)

    Jason B. Fellman; Eran Hood; David V. D' Amore; Richard T. Edwards; Dan White

    2009-01-01

    The composition and biodegradability of streamwater dissolved organic matter (DOM) varies with source material and degree of transformation. We combined PARAFAC modeling of fluorescence excitation-emission spectroscopy and biodegradable dissolved organic carbon (BDOC) incubations to investigate seasonal changes in the lability of DOM along a soil-stream continuum in...

  4. Assessing the impact of groundwater contamination on stream water quality by multiple approaches at the groundwater-surface water interface (Invited Presentation)

    DEFF Research Database (Denmark)

    Bjerg, Poul Løgstrup; Rønde, Vinni Kampman; Balbarini, Nicola

    Contaminants such as chlorinated solvents and pesticides, as well as new classes of compounds or emerging micropollutants are extensively produced, utilized and then discarded in society and subsequently released to streams from multiple point and diffuse sources. Sustainable management of water...

  5. 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

  6. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  7. Stream biomonitoring using macroinvertebrates around the globe

    NARCIS (Netherlands)

    Buss, Daniel F.; Carlisle, Daren M.; Chon, Tae Soo; Culp, Joseph; Harding, Jon S.; Keizer-Vlek, H.E.; Robinson, Wayne A.; Strachan, Stephanie; Thirion, Christa; Hughes, Robert M.

    2015-01-01

    Water quality agencies and scientists are increasingly adopting standardized sampling methodologies because of the challenges associated with interpreting data derived from dissimilar protocols. Here, we compare 13 protocols for monitoring streams from different regions and countries around the

  8. Assessment Of The Physicochemical And Microbial Quality Of Water In Ke-Nya Stream At Babato-Kuma Community In The Kintampo North Municipal Assembly Of Brong Ahafo Region Of Ghana

    Directory of Open Access Journals (Sweden)

    Frimpong

    2015-06-01

    Full Text Available ABSTRACT The study was carried out to evaluate the physicochemical and microbiological quality of the Ke-enya stream which is relied on by the inhabitants of Babato-kuma and its surrounding villages for their domestic and Agricultural activities. A total of twenty eight 28 water samples were collected at upstream midstream and downstream from November 2012 to January 2013 for analysis. Most of the physicochemical parameters were within WHO guidelines recommended for potable water with the exception of Turbidity and Colour which exceeded the WHO standard of 5 NTU and 15 Hz respectively. Colour ranged from 100 to 130 Hz with a mean of 1179.45 Hz whiles Turbidity ranged from 9 to 36 NTU with a mean of 20.7810.5 NTU. However Total Coliform 420-1188 CFU100ml 757261 Faecal Coliform 140-623 CFU100ml 305145 E.coli 46-391 CFU100ml 135102 and Total Heterotrophic bacteria 444-3129 CFUml 1341778 were higher than WHO standards. Bacterial contamination could be traced to settlements along the stream livestock production poor or non-existence sewage system coupled with poor sanitary conditions among others. Alternative sources of water supplies in the form of hand-dug wells or boreholes if possible by the Municipal assembly NGOs and other philanthropies to the inhabitants whose traditional sources of drinking water is directly from this stream will be beneficial in reducing the health implications associated with this pollution.

  9. ATLAS Live: Collaborative Information Streams

    CERN Document Server

    Goldfarb, S; The ATLAS collaboration

    2010-01-01

    I report on a pilot project launched in 2010 focusing on facilitating communication and information exchange within the ATLAS Collaboration, through the combination of digital signage software and webcasting. The project, called ATLAS Live, implements video streams of information, ranging from detailed detector and data status to educational and outreach material. The content, including text, images, video and audio, is collected, visualised and scheduled using the SCALA digital signage software system. The system is robust and flexible, allowing for the usage of scripts to input data from remote sources, such as the CERN Document Server, Indico, or any available URL, and to integrate these sources into professional-quality streams, including text scrolling, transition effects, inter and intrascreen divisibility. The video is made available to the collaboration or public through the encoding and webcasting of standard video streams, viewable on all common platforms, using a web browser or other common video t...

  10. Streaming simplification of tetrahedral meshes.

    Science.gov (United States)

    Vo, Huy T; Callahan, Steven P; Lindstrom, Peter; Pascucci, Valerio; Silva, Cláudio T

    2007-01-01

    Unstructured tetrahedral meshes are commonly used in scientific computing to represent scalar, vector, and tensor fields in three dimensions. Visualization of these meshes can be difficult to perform interactively due to their size and complexity. By reducing the size of the data, we can accomplish real-time visualization necessary for scientific analysis. We propose a two-step approach for streaming simplification of large tetrahedral meshes. Our algorithm arranges the data on disk in a streaming, I/O-efficient format that allows coherent access to the tetrahedral cells. A quadric-based simplification is sequentially performed on small portions of the mesh in-core. Our output is a coherent streaming mesh which facilitates future processing. Our technique is fast, produces high quality approximations, and operates out-of-core to process meshes too large for main memory.

  11. A multi-year longitudinal study of water quality parameters in four salmon-bearing and recreational streams on mount hood, Oregon.

    Directory of Open Access Journals (Sweden)

    Ronald Wasowski

    Full Text Available Four streams-Clear Fork, Lost Creek, Camp Creek and Still Creek-in northwestern Oregon's Sandy River Basin were monitored for temperature, dissolved oxygen levels, and fecal bacterial concentrations in a multi-year analysis examining stream health for recreational users and anchor habitat for Pacific Salmon. Temperatures were recorded using micro -T temperature loggers at 15 locations, during 22 July - 5 September 2006, 2 July - 4 September 2007, 20 June - 7 September 2008, 23 June - 9 September 2009, and 2 July -9 September 2010. The Seven-Day Average Maximum water temperature (7-DAM of 13°C was used as a reference value for the biological limit governing suitable salmonid spawning and egg incubation conditions. The maximum 7-DAM temperatures occurred on different dates and all streams neared or exceeded the 13°C standard at least once each summer. Dissolved oxygen levels were measured at weekly or longer intervals in 2006, 2007, 2008, and 2009. Dissolved oxygen levels fell below the 9.0 ppm standard for Clear Fork on almost half the sampling dates in 2006, 2007, and 2009. Concentrations of the bacterial genus Enterococcus were measured as an indicator of fecal contamination. Samples were collected at 15 sites along the four streams. Weekly samples were collected during a 9 week period from July - September 2007, an 11 week period from June - September 2008, and an 11 week period from June - September 2009. Enterococcus counts exceeded the federal recommended national criterion value of 61 colony forming units (CFU per 100 mL every year in Camp Creek and occasionally elsewhere, with exceedances trending towards late summer.

  12. Do concomitant pain symptoms in patients with major depression affect quality of life even when taking into account baseline depression severity?

    Directory of Open Access Journals (Sweden)

    Novick D

    2013-05-01

    Full Text Available Diego Novick,1 William Montgomery,2 Zbigniew Kadziola,3 Victoria Moneta,4 Xiaomei Peng,5 Roberto Brugnoli,6 Josep Maria Haro41Eli Lilly and Company, Windlesham, Surrey, UK; 2Eli Lilly Australia Pty Ltd, West Ryde, NSW, Australia; 3Eli Lilly Austria GmbH, Vienna, Austria; 4Parc Sanitari Sant Joan de Déu, Fundació Sant Joan de Déu, CIBERSAM, Universitat de Barcelona, Barcelona, Spain; 5Eli Lilly and Company, Indianapolis, IN, USA; 6Università di Roma, “Sapienza,” Rome, ItalyBackground: Patients with major depressive disorder (MDD may suffer from concomitant pain symptoms. The aim of this study is to determine whether the presence of painful physical symptoms (PPS influences quality of life when taking into account baseline depression severity.Methods: Patients with a new or first episode of MDD (n = 909 were enrolled in a 3-month prospective observational study in East Asia. The Hamilton Depression Rating Scale, Clinical Global Impression-Severity score, Somatic Symptom Inventory, and EuroQoL questionnaire-5 Dimensions (EQ-5D and EQ-Visual Analogue Scale (EQ-VAS were assessed at baseline and 3 months’ follow-up. The presence of PPS was defined as a mean score of ≥2 on the Somatic Symptom Inventory pain-related items. Regression analyses determined predictors of quality of life at 3 months, adjusting for age, sex, depressive symptoms, overall severity, and quality of life at baseline.Results: PPS were present (PPS+ at baseline in 52% of patients. During the 3-month follow-up, EQ-VAS scores improved from 47.7 (standard deviation [SD] 20.6 to 72.5 (SD 20.4, and EQ-5D improved from 0.48 (SD 0.34 to 0.80 (SD 0.26. At 3 months, mean EQ-VAS was 66.4 (SD 21.2 for baseline PPS+ patients versus 78.5 (SD 17.6 for baseline PPS- patients, and mean EQ-5D was 0.71 (SD 0.29 versus 0.89 (SD 0.18. PPS+ at baseline was a significant predictor of quality of life at 3 months after adjusting for sociodemographic and baseline clinical variables

  13. Effects of riparian buffer width on wood loading in headwater streams after repeated forest thinning

    Science.gov (United States)

    Julia I. Burton; Deanna H. Olson; Klaus J. Puettmann

    2016-01-01

    Forested riparian buffer zones are used in conjunction with upland forest management, in part, to provide for the recruitment for large wood to streams. Small headwater streams account for the majority of stream networks in many forested regions. Yet, our understanding of how riparian buffer width influences wood dynamics in headwater streams is relatively less...

  14. 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

  15. StreamCat

    Data.gov (United States)

    U.S. Environmental Protection Agency — The StreamCat Dataset provides summaries of natural and anthropogenic landscape features for ~2.65 million streams, and their associated catchments, within the...

  16. Prioritized Contact Transport Stream

    Science.gov (United States)

    Hunt, Walter Lee, Jr. (Inventor)

    2015-01-01

    A detection process, contact recognition process, classification process, and identification process are applied to raw sensor data to produce an identified contact record set containing one or more identified contact records. A prioritization process is applied to the identified contact record set to assign a contact priority to each contact record in the identified contact record set. Data are removed from the contact records in the identified contact record set based on the contact priorities assigned to those contact records. A first contact stream is produced from the resulting contact records. The first contact stream is streamed in a contact transport stream. The contact transport stream may include and stream additional contact streams. The contact transport stream may be varied dynamically over time based on parameters such as available bandwidth, contact priority, presence/absence of contacts, system state, and configuration parameters.

  17. Abandoned mine drainage in the Swatara Creek Basin, southern anthracite coalfield, Pennsylvania, USA: 1. stream quality trends coinciding with the return of fish

    Science.gov (United States)

    Cravotta, Charles A.; Brightbill, Robin A.; Langland, Michael J.

    2010-01-01

    Acidic mine drainage (AMD) from legacy anthracite mines has contaminated Swatara Creek in eastern Pennsylvania. Intermittently collected base-flow data for 1959–1986 indicate that fish were absent immediately downstream from the mined area where pH ranged from 3.5 to 7.2 and concentrations of sulfate, dissolved iron, and dissolved aluminum were as high as 250, 2.0, and 4.7 mg/L, respectively. However, in the 1990s, fish returned to upper Swatara Creek, coinciding with the implementation of AMD treatment (limestone drains, limestone diversion wells, limestone sand, constructed wetlands) in the watershed. During 1996–2006, as many as 25 species of fish were identified in the reach downstream from the mined area, with base-flow pH from 5.8 to 7.6 and concentrations of sulfate, dissolved iron, and dissolved aluminum as high as 120, 1.2, and 0.43 mg/L, respectively. Several of the fish taxa are intolerant of pollution and low pH, such as river chub (Nocomis icropogon) and longnose dace (Rhinichthys cataractae). Cold-water species such as brook trout (Salvelinus fontinalis) and warm-water species such as rock bass (Ambloplites rupestris) varied in predominance depending on stream flow and stream temperature. Storm flow data for 1996–2007 indicated pH, alkalinity, and sulfate concentrations decreased as the stream flow and associated storm-runoff component increased, whereas iron and other metal concentrations were poorly correlated with stream flow because of hysteresis effects (greater metal concentrations during rising stage than falling stage). Prior to 1999, pH\\5.0 was recorded during several storm events; however, since the implementation of AMD treatments, pH has been maintained near neutral. Flow-adjusted trends for1997–2006 indicated significant increases in calcium; decreases in hydrogen ion, dissolved aluminum, dissolved and total manganese, and total iron; and no change in sulfate or dissolved iron in Swatara Creek immediately downstream from the

  18. 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.)

  19. Productivity of Stream Definitions

    NARCIS (Netherlands)

    Endrullis, Jörg; Grabmayer, Clemens; Hendriks, Dimitri; Isihara, Ariya; Klop, Jan

    2007-01-01

    We give an algorithm for deciding productivity of a large and natural class of recursive stream definitions. A stream definition is called ‘productive’ if it can be evaluated continuously in such a way that a uniquely determined stream is obtained as the limit. Whereas productivity is undecidable

  20. Productivity of stream definitions

    NARCIS (Netherlands)

    Endrullis, J.; Grabmayer, C.A.; Hendriks, D.; Isihara, A.; Klop, J.W.

    2008-01-01

    We give an algorithm for deciding productivity of a large and natural class of recursive stream definitions. A stream definition is called ‘productive’ if it can be evaluated continually in such a way that a uniquely determined stream in constructor normal form is obtained as the limit. Whereas

  1. 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.

  2. A morphological comparison of narrow, low-gradient streams traversing wetland environments to alluvial streams.

    Science.gov (United States)

    Jurmu, Michael C

    2002-12-01

    Twelve morphological features from research on alluvial streams are compared in four narrow, low-gradient wetland streams located in different geographic regions (Connecticut, Indiana, and Wisconsin, USA). All four reaches differed in morphological characteristics in five of the features compared (consistent bend width, bend cross-sectional shape, riffle width compared to pool width, greatest width directly downstream of riffles, and thalweg location), while three reaches differed in two comparisons (mean radius of curvature to width ratio and axial wavelength to width ratio). The remaining five features compared had at least one reach where different characteristics existed. This indicates the possibility of varying morphology for streams traversing wetland areas further supporting the concept that the unique qualities of wetland environments might also influence the controls on fluvial dynamics and the development of streams. If certain morphological features found in streams traversing wetland areas differ from current fluvial principles, then these varying features should be incorporated into future wetland stream design and creation projects. The results warrant further research on other streams traversing wetlands to determine if streams in these environments contain unique morphology and further investigation of the impact of low-energy fluvial processes on morphological development. Possible explanations for the morphology deviations in the study streams and some suggestions for stream design in wetland areas based upon the results and field observations are also presented.

  3. Time-Based Data Streams: Fundamental Concepts for a Data Resource for Streams

    Energy Technology Data Exchange (ETDEWEB)

    Beth A. Plale

    2009-10-10

    Real time data, which we call data streams, are readings from instruments, environmental, bodily or building sensors that are generated at regular intervals and often, due to their volume, need to be processed in real time. Often a single pass is all that can be made on the data, and a decision to discard or keep the instance is made on the spot. Too, the stream is for all practical purposes indefinite, so decisions must be made on incomplete knowledge. This notion of data streams has a different set of issues from a file, for instance, that is byte streamed to a reader. The file is finite, so the byte stream is becomes a processing convenience more than a fundamentally different kind of data. Through the duration of the project we examined three aspects of streaming data: the first, techniques to handle streaming data in a distributed system organized as a collection of web services, the second, the notion of the dashboard and real time controllable analysis constructs in the context of the Fermi Tevatron Beam Position Monitor, and third and finally, we examined provenance collection of stream processing such as might occur as raw observational data flows from the source and undergoes correction, cleaning, and quality control. The impact of this work is severalfold. We were one of the first to advocate that streams had little value unless aggregated, and that notion is now gaining general acceptance. We were one of the first groups to grapple with the notion of provenance of stream data also.

  4. Numeric Analysis for Relationship-Aware Scalable Streaming Scheme

    Directory of Open Access Journals (Sweden)

    Heung Ki Lee

    2014-01-01

    Full Text Available Frequent packet loss of media data is a critical problem that degrades the quality of streaming services over mobile networks. Packet loss invalidates frames containing lost packets and other related frames at the same time. Indirect loss caused by losing packets decreases the quality of streaming. A scalable streaming service can decrease the amount of dropped multimedia resulting from a single packet loss. Content providers typically divide one large media stream into several layers through a scalable streaming service and then provide each scalable layer to the user depending on the mobile network. Also, a scalable streaming service makes it possible to decode partial multimedia data depending on the relationship between frames and layers. Therefore, a scalable streaming service provides a way to decrease the wasted multimedia data when one packet is lost. However, the hierarchical structure between frames and layers of scalable streams determines the service quality of the scalable streaming service. Even if whole packets of layers are transmitted successfully, they cannot be decoded as a result of the absence of reference frames and layers. Therefore, the complicated relationship between frames and layers in a scalable stream increases the volume of abandoned layers. For providing a high-quality scalable streaming service, we choose a proper relationship between scalable layers as well as the amount of transmitted multimedia data depending on the network situation. We prove that a simple scalable scheme outperforms a complicated scheme in an error-prone network. We suggest an adaptive set-top box (AdaptiveSTB to lower the dependency between scalable layers in a scalable stream. Also, we provide a numerical model to obtain the indirect loss of multimedia data and apply it to various multimedia streams. Our AdaptiveSTB enhances the quality of a scalable streaming service by removing indirect loss.

  5. Evaluation of nonpoint-source contamination, Wisconsin: Land-use and Best-Management-Practices inventory, selected streamwater-quality data, urban-watershed quality assurance and quality control, constituent loads in rural streams, and snowmelt-runoff analysis, water year 1994

    Science.gov (United States)

    Walker, J.F.; Graczyk, D.J.; Corsi, S.R.; Owens, D.W.; Wierl, J.A.

    1995-01-01

    The objective of the watershed-management evaluation monitoring program in Wisconsin is to evaluate the effectiveness of best-management practices (BMP) for controlling nonpoint-source contamination in rural and urban watersheds. This report is an annual summary of the data collected for the program by the U.S Geological Survey and a report of the results of several different detailed analyses of the data. A land-use and BMP inventory is ongoing for 12 evaluation monitoring projects to track the sources of nonpoint-source pollution in each watershed and to document implementation of BMP's that may cause changes in the water quality of streams. Updated information is gathered each year, mapped, and stored in a geographic-information-system data base. Summaries of data collected during water years 1989-94 are presented. A water year is the period beginning October 1 and ending September 30; the water year is designated by the calendar year in which it ends. Suspended-sediment and total-phosphorus data (storm loads and annual loads) are summarized for eight rural sites. For all sites, the annual suspended-sediment or suspended-solids load for water year 1993 exceeded the average for the period of data collection; the minimum annual loads were transported in water year 1991 or 1992. Continuous dissolved-oxygen data were collected at seven rural sites during water year 1994. Data for water years 1990-93 are summarized and plotted in terms of percentage of time that a particular concentration is equaled or exceeded. Dissolved-oxygen concentrations in four streams were less than 9 mg/L at least 50 percent of the time, a condition that fails to meet suggested criterion for coldwater streams. The dissolved-oxygen probability curve for one of the coldwater streams is markedly different than the curves for the other streams, perhaps because of differences in aquatic biomass. Blank quality-assurance samples were collected at two of the urban evaluation monitoring sites to

  6. Seasonal pattern of anthropogenic salinization in temperate forested headwater streams.

    Science.gov (United States)

    Timpano, Anthony J; Zipper, Carl E; Soucek, David J; Schoenholtz, Stephen H

    2018-04-15

    Salinization of freshwaters by human activities is of growing concern globally. Consequences of salt pollution include adverse effects to aquatic biodiversity, ecosystem function, human health, and ecosystem services. In headwater streams of the temperate forests of eastern USA, elevated specific conductance (SC), a surrogate measurement for the major dissolved ions composing salinity, has been linked to decreased diversity of aquatic insects. However, such linkages have typically been based on limited numbers of SC measurements that do not quantify intra-annual variation. Effective management of salinization requires tools to accurately monitor and predict salinity while accounting for temporal variability. Toward that end, high-frequency SC data were collected within the central Appalachian coalfield over 4 years at 25 forested headwater streams spanning a gradient of salinity. A sinusoidal periodic function was used to model the annual cycle of SC, averaged across years and streams. The resultant model revealed that, on average, salinity deviated approximately ±20% from annual mean levels across all years and streams, with minimum SC occurring in late winter and peak SC occurring in late summer. The pattern was evident in headwater streams influenced by surface coal mining, unmined headwater reference streams with low salinity, and larger-order salinized rivers draining the study area. The pattern was strongly responsive to varying seasonal dilution as driven by catchment evapotranspiration, an effect that was amplified slightly in unmined catchments with greater relative forest cover. Evaluation of alternative sampling intervals indicated that discrete sampling can approximate the model performance afforded by high-frequency data but model error increases rapidly as discrete sampling intervals exceed 30 days. This study demonstrates that intra-annual variation of salinity in temperate forested headwater streams of Appalachia USA follows a natural seasonal

  7. Benthic invertebrate fauna, small streams

    Science.gov (United States)

    J. Bruce Wallace; S.L. Eggert

    2009-01-01

    Small streams (first- through third-order streams) make up >98% of the total number of stream segments and >86% of stream length in many drainage networks. Small streams occur over a wide array of climates, geology, and biomes, which influence temperature, hydrologic regimes, water chemistry, light, substrate, stream permanence, a basin's terrestrial plant...

  8. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  9. Factoring stream turbulence into global assessments of nitrogen pollution.

    Science.gov (United States)

    Grant, Stanley B; Azizian, Morvarid; Cook, Perran; Boano, Fulvio; Rippy, Megan A

    2018-03-16

    The discharge of excess nitrogen to streams and rivers poses an existential threat to both humans and ecosystems. A seminal study of headwater streams across the United States concluded that in-stream removal of nitrate is controlled primarily by stream chemistry and biology. Reanalysis of these data reveals that stream turbulence (in particular, turbulent mass transfer across the concentration boundary layer) imposes a previously unrecognized upper limit on the rate at which nitrate is removed from streams. The upper limit closely approximates measured nitrate removal rates in streams with low concentrations of this pollutant, a discovery that should inform stream restoration designs and efforts to assess the effects of nitrogen pollution on receiving water quality and the global nitrogen cycle. Copyright © 2018 The Authors, some rights reserved; exclusive licensee American Association for the Advancement of Science. No claim to original U.S. Government Works.

  10. Water quality of groundwater and stream base flow in the Marcellus Shale Gas Field of the Monongahela River Basin, West Virginia, 2011-12

    Science.gov (United States)

    Chambers, Douglas B.; Kozar, Mark D.; Messinger, Terence; Mulder, Michon L.; Pelak, Adam J.; White , Jeremy S.

    2015-01-01

    The Marcellus Shale gas field underlies portions of New York, Pennsylvania, Ohio, Virginia, Maryland, Tennessee, and West Virginia. Development of hydraulic fracturing and horizontal drilling technology led to extensive development of gas from the Marcellus Shale beginning about 2007. The need to identify and monitor changes in water-quality conditions related to development of the Marcellus Shale gas field prompted the U.S. Geological Survey, in cooperation with the West Virginia Department of Environmental Protection, Division of Water and Waste Management, to document water quality for comparison with water quality in samples collected at a future date. The identification of change in water-quality conditions over time is more difficult if baseline water-quality conditions have not been documented.

  11. Stream fish, water and habitat quality in a pasture dominated basin, southeastern Brazil Ictiofauna de riachos, qualidade da água e do hábitat em uma bacia hidrográfica dominada por pastagens, Sudeste do Brasil

    Directory of Open Access Journals (Sweden)

    L. Casatti

    2006-05-01

    Full Text Available A fish survey in 35 stream reaches (from 1st to 3rd order with physicochemical and habitat assessment in the São José dos Dourados system, southeastern Brazil, was conducted. Most of the basin land cover (77.4% is used for pasture. From the sampled stream reaches, 24 were of good physicochemical quality, 10 of fair quality, and only one of poor quality. A habitat assessment showed that 10 stream reaches were considered fair, 22 were poor, and 3 were very poor. Fifty species were collected and their abundances showed strong correlation with habitat descriptors. In addition to the correlation between fish abundance and habitat, some species also showed optimal distribution related to the degree of physical habitat conservation. Streams located in this region experience organic pollution, but the most important aspect is the decline of the instream physical habitat condition, especially in first order streams, which negatively affects coarse substrates and water column dependent fish species. Effluent control, riparian vegetation restoration programs, siltation control and adequate sustainable soil use are practices which could mitigate such impacts.A ictiofauna de 35 trechos de riachos (de 1ª a 3ª ordem no sistema do Rio São José dos Dourados, Sudeste do Brasil, foi estudada juntamente com a avaliação físico-química e física do hábitat. Na região estudada, 77,4% do solo é utilizado para pastagens. Quanto à avaliação físico-química da água, 24 trechos foram classificados como bons, 10 como regulares e um como pobre; quanto à avaliação física do hábitat, 10 foram considerados regulares, 22 como pobres e 3 como muito pobres. Cinqüenta espécies foram coletadas e suas abundâncias apresentaram forte correlação com descritores do hábitat. Em adição a esta correlação, observou-se que algumas espécies também demonstraram sua distribuição ótima coincidente com o grau de conservação do hábitat físico. Os riachos

  12. Landscaping Considerations for Urban Stream Restoration Projects

    National Research Council Canada - National Science Library

    Bailey, Pam

    2004-01-01

    ... after restoration and its functionality for public use. The landscaping component of such stream and riparian restoration projects must be emphasized given its importance of visual success and public perception. The purpose of this technical note is to address landscaping considerations associated with urban stream and riparian restoration projects, and provide ideas to managers for enhancing the visual appeal and aesthetic qualities of urban projects.

  13. Effects of outdoor education stream classes on substrate movement and macroinvertebrate colonization

    Science.gov (United States)

    Environmental education and stream quality monitoring overlap in stream classes conducted at resident outdoor education (ROE) programs. ROE programs frequently use the same stream locations for their stream classes. The repeated use of the same location can potentially degrade aquatic macroinverte...

  14. Study of Water Quality Value in Sub of the Stream Area of Cisadane Rivers Upstream as Reference Area Based on Macro invertebrate Composition

    International Nuclear Information System (INIS)

    Sri-Unon-Purwati

    2001-01-01

    Specific structure of biota community condition can used as indicator for the ecosystem stability value or the waters pollution level where the aquatic biota exist. the macro invertebrates as bio indicator organism can used to assess the upper Cisadane Sub River Basin water quality. The grouping and calculation result from family number, Ept presences (sensitive macro invertebrate), Diversity index (H ' ), DO value and TOC value showed 5 criteria of water quality as reference site. This criteria is used to determine water quality level from ten branches of rivers in the upper Cisadane Sub River Basin, Cijeruk districts. The biotic index calculation for ASPT (Average Score Per Taxon) and T and T (index Trihadiningrum and Tjindronegoro) is used to asses water quality based on macro invertebrate composition indicator. Both biotic index system support and give the similar evaluation to water quality level from ten branches of river on the upper Cisadane Sub River Basin. The water quality level is described as fellows: station number 4 is assumed as the true reference site, station number 3, 5, 8 are the first alternative reference site, station number 2, 7, 9 are the second alternative reference site and station 1, 6, 10 are the sites which relatively good water quality, but it is not recommended as reference site. The grouping result bases on the cluster system with macro invertebrate similarity composition are described as fellows: 9=10>3=7>1=6>2=8>>5>>4. (author)

  15. Solar wind stream interfaces

    International Nuclear Information System (INIS)

    Gosling, J.T.; Asbridge, J.R.; Bame, S.J.; Feldman, W.C.

    1978-01-01

    Measurements aboard Imp 6, 7, and 8 reveal that approximately one third of all high-speed solar wind streams observed at 1 AU contain a sharp boundary (of thickness less than approx.4 x 10 4 km) near their leading edge, called a stream interface, which separates plasma of distinctly different properties and origins. Identified as discontinuities across which the density drops abruptly, the proton temperature increases abruptly, and the speed rises, stream interfaces are remarkably similar in character from one stream to the next. A superposed epoch analysis of plasma data has been performed for 23 discontinuous stream interfaces observed during the interval March 1971 through August 1974. Among the results of this analysis are the following: (1) a stream interface separates what was originally thick (i.e., dense) slow gas from what was originally thin (i.e., rare) fast gas; (2) the interface is the site of a discontinuous shear in the solar wind flow in a frame of reference corotating with the sun; (3) stream interfaces occur at speeds less than 450 km s - 1 and close to or at the maximum of the pressure ridge at the leading edges of high-speed streams; (4) a discontinuous rise by approx.40% in electron temperature occurs at the interface; and (5) discontinuous changes (usually rises) in alpha particle abundance and flow speed relative to the protons occur at the interface. Stream interfaces do not generally recur on successive solar rotations, even though the streams in which they are embedded often do. At distances beyond several astronomical units, stream interfaces should be bounded by forward-reverse shock pairs; three of four reverse shocks observed at 1 AU during 1971--1974 were preceded within approx.1 day by stream interfaces. Our observations suggest that many streams close to the sun are bounded on all sides by large radial velocity shears separating rapidly expanding plasma from more slowly expanding plasma

  16. Influence of Soils, Riparian Zones, and Hydrology on Nutrients, Herbicides, and Biological Relations in Midwestern Agricultural Streams

    Science.gov (United States)

    Porter, S.

    2001-12-01

    Chemical, biological, and habitat conditions were characterized in 70 streams in the upper Mississippi River basin during August 1997, as part of the U.S. Geological Survey's National Water-Quality Assessment (NAWQA) Program. The study was designed to evaluate algal and macroinvertebrate responses to high agricultural intensity in relation to nonpoint sources of nutrients and herbicides, characteristics of basin soils, wooded-riparian vegetation, and hydrology. Concentrations and forms of nutrients, herbicides and their metabolites, and seston constituents varied significantly with regional differences in soil properties, ground and surface water relations, density of riparian trees, and precedent rainfall-runoff conditions. Dissolved nitrate concentrations were relatively low in streams with high algal productivity; however, nitrate concentrations increased with basin water yield, which was associated with the regional distribution of rainfall during the month prior to the study. Stream productivity and respiration were positively correlated with seston (phytoplankton) chlorophyll concentrations, which were significantly larger in streams in areas with poorly drained soils and low riparian-tree density. Concentrations of dissolved phosphorus were low in streams where periphyton biomass was high. Periphyton biomass was relatively larger in streams with clear water and low abundance of macroinvertebrates that consume algae. Periphyton biomass decreased rapidly with modest increases in the abundance of scrapers such as snails and certain mayfly taxa. Differences in dissolved oxygen, organic carbon, stream velocity, and precedent hydrologic conditions explained much of the variance in macroinvertebrate community structure. The overall number of macroinvertebrate species and number of mayfly, caddisfly, and stonefly (EPT) taxa that are sensitive to organic enrichment were largest in streams with moderate periphyton biomass, in areas with moderately-well drained soils

  17. Qualidade da água de um córrego sob influência de efluente tratado de abate bovino Water quality of a stream under influence of cattle slaughter treated effluent

    Directory of Open Access Journals (Sweden)

    Michael S. Thebaldi

    2011-03-01

    Full Text Available As agroindústrias figuram entre as maiores fontes poluidoras das águas no Brasil, em função da grande quantidade de resíduos produzidos, contendo substâncias orgânicas, nutrientes, sólidos, óleos e graxas. O objetivo deste trabalho foi analisar o efeito do lançamento de efluente de abate de bovinos sobre a qualidade da água do Córrego Jurubatuba, em Anápolis, GO. As amostras de efluente e a água foram obtidas em seis diferentes dias e em quatro posições, em relação ao ponto de lançamento: P1 - na saída do efluente tratado, antes do lançamento no córrego; P2 - 50 m à montante do ponto de descarga; P3 - 50 m à jusante do ponto de descarga e P4 - 120 m à jusante do ponto de descarga. Analisaram-se as concentrações de OD, DBO, DQO, amônia, nitrito e nitrato. Os valores de DBO em todos os pontos de coleta no Córrego Jurubatuba foram superiores aos padrões descritos na Resolução do CONAMA nº 357/2005 para cursos de água da classe 2. O lançamento de efluente no Córrego Jurubatuba elevou os valores de DBO e DQO no ponto P3, enquanto no ponto P4 foi semelhante aos valores obtidos antes do lançamento de efluente. As concentrações de oxigênio dissolvido, amônia, nitrito e nitrato, não sofreram alterações significativas no córrego.Agroindustrial systems are among the largest sources of water pollution in Brazil, due to the large amount of waste produced, containing organic substances, nutrients, solids, oils and fats. This study aimed to analyze the effect of release of cattle slaughter treated effluent on the water quality of the Jurubatuba Stream in the municipality of Anápolis, GO. The effluent and stream water samples were obtained at six different days and at four positions in relation to the point of discharge: P1 - the discharge of the treated wastewater, before launching it into the stream; P2 - upstream, 50 m away from the discharge point; P3 - downstream, 50 m away from the discharge point; and P4

  18. A New Streamflow-Routing (SFR1) Package to Simulate Stream-Aquifer Interaction with MODFLOW-2000

    Science.gov (United States)

    Prudic, David E.; Konikow, Leonard F.; Banta, Edward R.

    2004-01-01

    The increasing concern for water and its quality require improved methods to evaluate the interaction between streams and aquifers and the strong influence that streams can have on the flow and transport of contaminants through many aquifers. For this reason, a new Streamflow-Routing (SFR1) Package was written for use with the U.S. Geological Survey's MODFLOW-2000 ground-water flow model. The SFR1 Package is linked to the Lake (LAK3) Package, and both have been integrated with the Ground-Water Transport (GWT) Process of MODFLOW-2000 (MODFLOW-GWT). SFR1 replaces the previous Stream (STR1) Package, with the most important difference being that stream depth is com