Fixed Asset Accounting Software Evaluation: A Structured Methodology For The Mid-Market Firm

Packaged software evaluation represents a major decision for business.  It involves a number of quantitative as well as qualitative attributes in choosing among system alternatives.  This paper illustrates an evaluation methodology for accounting software selection, specifically a fixed asset system.  The methodology incorporates three stages:  1) software screening; 2) detail package evaluation; and, 3) confirmation and design (also known as a test drive).  Initially, developing a short list through screening of accounting software determines whether an appropriate package exists and narrows the field of available fixed asset products for detailed consideration.  The second stage determines which of the remaining fixed asset systems (the finalists) best meets the needs of the organization, from both functional and technical perspectives. The final stage, or phase, compares user requirements with the features of the selected fixed asset software by determining how these requirements will be satisfied by specific applications built using the fixed asset software.  The methodology also controls for the possibility that no fixed asset software product is suitable and that such a system must be constructed on a custom basis. No other reported evaluation and selection approach offers this device.  A case example demonstrating the applicability of the suggested methodology is given for a mid-sized hospital organization representing the largest market segment for accounting software

Rehabilitation in Nursing Homes: A Cross-National Comparison of Recipients

Objective: To examine the prevalence of therapy use in nursing homes in selected countries and to describe the characteristics of nursing home residents who receive therapy. Design and sampling: The design of the study is cross-sectional, using Minimum Data Set (MDS) assessments of nursing home residents. The sample includes all nursing home residents in six US states (n=273491), in Copenhagen, Denmark (n=;3451), Reyjkavik, Iceland (n=1254), and selected locations in Italy (n=1089) and Japan (n=1255). Method: We determined who had received physical or occupational therapy treatments in the last 7 days. Demographic and clinical characteristics of recipients were compared relative to other nursing home residents within each country. Results: In the five countries, the prevalence of receiving therapy was 31% (Iceland), 30% Qapan), 23% (Denmark), 14% (Italy) and 11% (USA). Substantial proportions of the recipients were over the age of 85, were clinically stable and had been in the nursing home for longer than 90 days. Across all countries, residents with poorer activities of daily living (ADL) scores but good cognitive scores were more likely to receive therapy than other residents. Rehabilitation nursing, an adjunct to therapy, was concentrated on residents with poor ADL scores. Conclusions: Substantial numbers of long-stay residents receive therapy in nursing homes, including those over the age of 85 years and those with cognitive impairment. Hence, future rehabilitation outcome studies can involve these previously understudied patient population

Composite Zero Valent Iron Nanoparticles And Applications Thereof

In one aspect, composite particles are described herein. A composite particle comprises a substrate, composite metallic or metal oxide nanoparticles supported by the substrate and an amphiphilic or hydrophilic component associated with the substrate, wherein the composite metallic or metal oxide nanoparticles comprise iron and at least one additional transition metal

Composite Zero Valent Iron Nanoparticles And Applications Thereof

In one aspect, composite particles are described herein. A composite particle comprises a substrate, composite metallic or metal oxide nanoparticles supported by the substrate and an amphiphilic or hydrophilic component associated with the substrate, wherein the composite metallic or metal oxide nanoparticles comprise iron and at least one additional transition metal

The Little Paint Site: A Classic Toyah Camp on the South Llano River, Kimble County, Texas

On behalf of the Texas Department of Transportation (TxDOT), SWCA Environmental Consultants (SWCA) conducted testing and data recovery investigations at the Little Paint site (41KM226), a prehistoric multi-component site in the US 377 right-of-way along the South Llano River in Kimble County, Texas. While the site revealed Archaic and Late Prehistoric components, the earlier components were stratigraphically intermixed. Consequently, data recovery focused almost entirely on a discrete Toyah component, which, based on earlier test excavations conducted in August and September 2006, had previously been determined to be eligible for listing on the National Register of Historic Places and as a State Archeological Landmark. SWCA performed the investigations under Texas Antiquities Permits 4184 and 4318. Kevin A. Miller served as Principal Investigator. The excavations recovered approximately 102 m2 of a stratigraphically-discrete Toyah component consisting of rock-lined hearths, Perdiz points, Cliffton points, a bird-bone bead, bone-tempered ceramics, bifaces, scrapers (notably end scrapers on blade-flakes), various informal lithic tools, drills, awls, debitage, and faunal remains. Based on the assemblage, the site is interpreted as a Toyah basecamp as indicated by a diversity of tool forms and site furniture. The component has good integrity, is vertically and horizontally discrete, and contains a substantial amount of archaeological materials. The suite of 16 radiometric dates indicates intermittent Toyah occupations between 240 and 570 years ago, a time range that is generally consistent with recognized span of the Toyah assemblage. The archaeological assemblage and site structure, however, suggests a possible single Toyah occupation. While not a focal point of the data recovery investigations, the excavations also recovered mixed Archaic components below the Toyah component. Artifacts include diagnostic point styles that indicate Late Archaic to early Late Prehistoric occupations, representing 1,000 to 2,000 years of the regional cultural chronology compressed within a thin stratum. Based on the findings, the depositional conditions below the Toyah component, as was previously determined by the testing data, were found to be generally not conducive to the formation of stratigraphic separation of the successive occupations. This compression resulted in intermixing of components and poor integrity. Below the mixed Archaic zone, deeply buried Middle to Early Archaic deposits were identified. These retained a better potential for significant isolable strata, but these deeper deposits were beyond the project impacts and therefore were not the subject of mitigative efforts. The deeper deposits are preserved by avoidance. As previously determined and further substantiated by the data recovery investigations, the Little Paint site, because of the Toyah component and perhaps earlier deposits, is eligible for National Register of Historic Places listing under Criterion D, 36 CFR 60.4, and eligible for State Archeological Landmark designation under Criteria 1 and 2 of the Rules of Practice and Procedure for the Antiquities Code of Texas, 13 TAC 26.8. The excavations have mitigated the adverse effects of the US 377 bridge replacement by recovering the vast majority of the Toyah component within the area of potential effect of the roadway undertaking. No further archaeological work is recommended. Portions of the site outside of the right-of-way have not been fully evaluated. The artifacts and records from the project are curated at the Center for Archaeological Studies, Texas State University

The Mass of the Cepheid V350 Sgr

V350 Sgr is a classical Cepheid suitable for mass determination. It has a hot companion which is prominent in the ultraviolet and which is not itself a binary. We have obtained two high resolution echelle spectra of the companion at orbital velocity maximum and minimum with the Hubble Space Telescope (HST) Space Telescope Imaging Spectrograph (STIS) in the 1320 to 1510 \AA\/ region. By cross-correlating these spectra we obtained the orbital velocity amplitude of the companion with an uncertainty in the companion amplitude of 1.9 km sec$^{-1}$. This provides a mass ratio of the Cepheid to the companion of 2.1. The ultraviolet energy distribution of the companion provides the mass of the companion, yielding a Cepheid mass of 5.2 $\pm$ 0.3 M$_\odot$. This mass requires some combination of moderate main sequence core convective overshoot and rotation to match evolutionary tracks.Comment: Accepted by Ap

Empirically testing the effectiveness of thermal imaging as a tool for identification of large mammals in the African bushveldt

Monitoring animal populations often relies on direct visual observations. This is problematic at night when spotlighting can cause misidentification and inaccurate counting. Using infrared thermography (IRT) could potentially solve these difficulties, but reliability is uncertain. Here, we test the accuracy of 24 observers, differing in experience and skill levels, in identifying antelope species from IRT photographs taken in the African bush. Overall, 38% of identifications were correct to species level and 50% were correct to genus/subfamily level. Identification accuracy depended on the confidence and skill of the observer (positive relationship), the number of animals present (positive relationship), and the distance at which it was taken (negative relationship). Species with characteristic features, horn morphology, or posture were identified with ~80% accuracy (e.g. wildebeest, kudu, impala) while others were considerably lower (e.g. blesbok, waterbuck). Experience significantly improved identification accuracy but the effect was not consistent between species and even experienced observers struggled to identify red hartebeest, reedbuck and eland. Counting inaccuracies were commonplace, particularly when group size was large. We conclude that thermal characteristics of species and experience of observers can pose challenges for African field ecologists but IRT can be used to identify and count some species accurately, especially <100m

Identification of African antelope species: using thermographic videos to test the efficacy of real-time thermography

Real-time thermography using the live-view function of a thermal camera has considerable potential to improve surveys of nocturnal wildlife relative to traditional spotlighting, while also decreasing disturbance. However, ability to identify species accurately is paramount. We use video as a proxy for real-time thermography to test African antelope identification accuracy among 34 observers of differing experience. Overall accuracy was 41% but there were substantial species-specific differences (e.g. wildebeest (Connochaetes taurinus) = 81%; reedbuck (Redunca arundinum) = 12%). Observer experience was significantly positively related to accuracy (inexperienced = 30%; expert = 61%) with experienced observers being better able to use subtle movement and behavioural information to identify animals. However, the effect of experience was inconsistent between species: even experts found some species challenging (e.g. waterbuck (Kobus ellipsiprymnus) where coat patterning was invisible thermographically). Self-assessed confidence did not correlate with accuracy. Observers who were good at identifying species were also good at assessing group size. We conclude that real-time thermography is not a “magic bullet” and the understanding of species-specific effectiveness is vital. However, for some species and some groups of observers, accuracy can be extremely high (e.g. 100% for expert observers viewing wildebeest). Tailored training is essential for real-time thermography to be a reliable field technique

Urban biodiversity : State of the science and future directions

Since the 1990s, recognition of urban biodiversity research has increased steadily. Knowledge of how ecological communities respond to urban pressures can assist in addressing global questions related to biodiversity. To assess the state of this research field in meeting this aim, we conducted a systematic review of the urban biodiversity literature published since 1990. We obtained data from 1209 studies that sampled ecological communities representing 12 taxonomic groups. While advances have been made in the field over the last 30 years, we found that urban biodiversity research has primarily been conducted in single cities within the Palearctic and Nearctic realms, within forest remnants and residential locations, and predominantly surveys plants and birds, with significant gaps in research within the Global South and little integration of multi-species and multi-trophic interactions. Sample sizes remain limited in spatial and temporal scope, but citizen science and remote sensing resources have broadened these efforts. Analytical approaches still rely on taxonomic diversity to describe urban plant and animal communities, with increasing numbers of integrated phylogenetic and trait-based analyses. Despite the implementation of nature-based solutions across the world's cities, only 5% of studies link biodiversity to ecosystem function and services, pointing to substantial gaps in our understanding of such solutions. We advocate for future research that encompasses a greater diversity of taxonomic groups and urban systems, focusing on biodiversity hotspots. Implementing such research would enable researchers to move forward in an equitable and multidisciplinary way to tackle the complex issues facing global urban biodiversity.Peer reviewe