Conversion of the Community Unit School District Number One 1978-79 Chart of Accounts to the Chart of Accounts in the Illinois Program Accounting Manual

Section 2-3.27 of the School Code of Illinois requires the State Superintendent of Education to formulate and approve forms, procedures, and regulations for school districts in proper accounting of all receipts and disbursements; and to publish and keep current manuals, in loose-leaf form, relative to budgetary and accounting procedures. At the present time the state has issued two accounting guidelines, the Illinois Financial Accounting Manual and the Illinois Program Accounting Manual. Community Unit School District Number One is currently using the chart of accounts from the Illinois Financial Accounting Manual for Local School Systems, Circular Series A, Number 246, revised January, 1972. This field study was to change the present Community Unit School District Number One 1978-79 budget account numbers to the account numbers used in the Illinois Program Accounting Manual for Local Education Agencies dated 1976. The present bookkeeping system of Community Unit School District Number One is on a computer. A printout of the chart of accounts was requested for use. This is a listing of the account numbers presently utilized by the district by fund, description and numerical order. Reference was made to the Illinois Program Accounting Manual for Local Education Agencies for the new account numbers and description for each of the account numbers used by the district. Then, the new account numbers were recorded beside previously used account numbers. This process was used for all funds. The number of funds maintained by Community Unit School District Number One is six (6). These six funds were created when a tax levy was authorized by the Board of Education for a given purpose. The following funds are those used by Community Unit School District Number One: 1--Educational Fund 2--Operations, Building, Maintenance Fund 3--Bond and Interest Fund 4--Transportation Fund 5--Municipal Retirement Fund 7--Working Cash Fund The writer selected six of the eleven classification groups outlined in the manual. These six classification groups are referred to as dimensions, which are used to describe expenditure transactions. The dimensions presented below are the ones to be used by the school district: 1--Fund 2--Function 3--Object 4--Source of Funds 5--Operational Unit 6--Subject Matter Area The writer would recommend that any school district that is investigating changes in its accounting procedures should seek counsel from the Illinois Office of Education. This will save valuable time and effort. The writer also recommends that any school district investigating changes in its accounting procedures should contact its data processing service personnel early in the process. It must be determined if the equipment can perform all of the functions necessary to implement the new accounting system. It will also determine whether or not the data processing service will have to rewrite their present programs. The writer because of not having used the Illinois Program Accounting System has arrived at no conclusion as to the effectiveness of this system

Isokinetic Peak Torque in Young Wrestlers

This is the publisher's version, also found at http://ehis.ebscohost.com/ehost/detail?vid=3&sid=34ab1967-2aea-457b-b261-e90e7b05e38c%40sessionmgr11&hid=2&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=s3h&AN=20752369The purpose of the present study was to examine age-related changes in isokinetic leg flexion and extension peak torque (PT), PT/body weight (PT/ BW), and F*T/fat-free weight (PT/FFW) in young wrestlers. Male wrestlers (A^ = 108; age M ± SD = 11.3 + 1.5 years) volunteered to be measured for peak torque at 30, 180, and 300° • s'. In addition, underwater weighing was performed to determine body composition characteristics. The sample was divided into six age groups (8.1-8.9, n = 10; 9.0-9.9, n= 11; 10.0-10.9, n = 25; 11.0-11.9, n = 22; 12.0-12.9, n = 28; 13.0-13.9, n= 12), and repeated measures ANOVAs with Tukey post hoc comparisons showed increases across age for PT, PT/BW, and PT/FFW. The results of this study indicated that there were age-related increases in peak torque that could not be accounted for by changes in BW or FFW. It is possible that either an increase in muscle mass per unit of FFW, neural maturation, or both, contributes to the increase in strength across age in young male athletes

Driven dynamics and rotary echo of a qubit tunably coupled to a harmonic oscillator

We have investigated the driven dynamics of a superconducting flux qubit that is tunably coupled to a microwave resonator. We find that the qubit experiences an oscillating field mediated by off-resonant driving of the resonator, leading to strong modifications of the qubit Rabi frequency. This opens an additional noise channel, and we find that low-frequency noise in the coupling parameter causes a reduction of the coherence time during driven evolution. The noise can be mitigated with the rotary-echo pulse sequence, which, for driven systems, is analogous to the Hahn-echo sequence

Gender Comparisons of Mechanomyographic Amplitude and Mean Power Frequency Versus Isometric Torque Relationships

This is the publisher's version, also found at http://ehis.ebscohost.com/ehost/detail?sid=e7a03093-e666-4634-b895-d6b4313857c2%40sessionmgr13&vid=1&hid=17&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=s3h&AN=15943883This study compared the patterns of mechanomyographic (MMG) amplitude and mean power frequency vs. torque relationships in men and women during isometric muscle actions of the biceps brachii. Seven men (mean age 23.9 ± 3.5 yrs) and 8 women (mean 21.0 ± 1.3 yrs) performed submaximal to maximal isometric muscle actions of the dominant forearm flexors. Following determination of the isometric maximum voluntary contraction (MVC), they randomly performed submaximal step muscle actions in 10% increments from 10% to 90% MVC. Polynomial regression analyses indicated that the MMG amplitude vs. isometric torque relationship for the men was best fit with a cubic model (R2 = 0.983), where MMG amplitude increased slightly from 10% to 20% MVC, increased rapidly from 20% to 80% MVC, and plateaued from 80% to 100% MVC. For the women, MMG amplitude increased linearly (r2 = 0.949) from 10% to 100% MVC. Linear models also provided the best fit for the MMG mean power frequency vs. isometric torque relationship in both the men (r2 = 0.813) and women (r2 = 0.578). The results demonstrated gender differences in the MMG amplitude vs. isometric torque relationship, but similar torque-related patterns for MMG mean power frequency. These findings suggested that the plateau in MMG amplitude at high levels of isometric torque production for the biceps brachii in the men, but not the women, may have been due to greater isometric torque, muscle stiffness, and/or intramuscular fluid pressure in the men, rather than to differences in moto

Age-Related Increases in the Shoulder Strength of High School Wrestlers

This is the publisher's version, also found at http://ehis.ebscohost.com/ehost/detail?vid=4&sid=34ab1967-2aea-457b-b261-e90e7b05e38c%40sessionmgr11&hid=2&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=s3h&AN=20752108The purpose of this investigation was to examine age-related differences in absolute and relative isokinetic shoulder strength of high school wrestlers. A total of 122 high school wrestlers (Mage = 16.31 ± 1.18 yrs) volunteered to be measured for arm flexion and extension strength at the shoulder joint using a Cybex II dynamometer at 30, 180, and 300°-s"'. The sample was divided into four age groups: 13.75-15.00 (n=22), 15.08-16.00 (n=27). 16.08-17.00 (n=34), and 17.08-18.83 years (n=39). The results ofthis study indicated significant increases in absolute and relative arm flexion and extension strength across age when covaried for BW and FFW. In addition, comparisons with previously published data indicated differences between muscle groups in the pattern of strength gains that were dependent upon the speed of muscular contraction and may have been influenced by fiber type distribution characteristics

Practical guide to food plots in the Southern Great Plains

The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The most current edition is made available. For access to an earlier edition, if available for this title, please contact the Oklahoma State University Library Archives by email at [email protected] or by phone at 405-744-6311

Cirsium species show disparity in patterns of genetic variation at their range-edge, despite similar patterns of reproduction and isolation

Genetic variation was assessed across the UK geographical range of Cirsium acaule and Cirsium heterophyllum. A decline in genetic diversity and increase in population divergence approaching the range edge of these species was predicted based on parallel declines in population density and seed production reported seperately. Patterns were compared with UK populations of the widespread Cirsium arvense.Populations were sampled along a latitudinal transect in the UK and genetic variation assessed using microsatellite markers. Cirsium acaule shows strong isolation by distance, a significant decline in diversity and an increase in divergence among range-edge populations. Geographical structure is also evident in C. arvense, whereas no such patterns are seen in C.heterophyllum. There is a major disparity between patterns of genetic variation in C. acaule and C. heterophyllum despite very similar patterns in seed production and population isolation in these species. This suggests it may be misleading to make assumptions about the geographical structure of genetic variation within species based solely on the present-day reproduction and distribution of populations

Electromyographic Responses from the Vastus Medialis during Isometric Muscle Actions

This study examined the electromyographic (EMG) responses from the vastus medialis (VM) for electrodes placed over and away from the innervation zone (IZ) during a maximal voluntary isometric contraction (MVIC) and sustained, submaximal isometric muscle action. A linear electrode array was placed on the VM to identify the IZ and muscle fiber pennation angle during an MVIC and sustained isometric muscle action at 50 % MVIC. EMG amplitude and frequency parameters were determined from 7 bipolar channels of the electrode array, including over the IZ, as well as 10 mm, 20 mm and 30 mm proximal and distal to the IZ. There were no differences between the channels for the patterns of responses for EMG amplitude or mean power frequency during the sustained, submaximal isometric muscle action; however, there were differences between channels during the MVIC. The results of the present study supported the need to standardize the placement of electrodes on the VM for the assessment of EMG amplitude and mean power frequency. Based on the current findings, it is recommended that electrode placements be distal to the IZ and aligned with the muscle fiber pennation angle during MVICs, as well as sustained, submaximal isometric muscle actions

The antibody response to influenza vaccination is not impaired in type 2 diabetics

Diabetics are considered to be at high risk for complications from influenza infection and Type 2 diabetes is a significant comorbidity of obesity. Obesity is an independent risk factor for complications from infection with influenza. Annual vaccination is considered the best strategy for protecting against influenza infection and it’s complications. Our previous study reported intact antibody responses 30 days post vaccination in an obese population. This study was designed to determine the antibody response to influenza vaccination in type 2 diabetics

Overweight and obese adult humans have a defective cellular immune response to pandemic H1N1 influenza A virus

ObjectiveObese adults have a greater risk of morbidity and mortality from infection with pandemic H1N1 influenza A virus (pH1N1). The objective of the present study was to elucidate the specific mechanisms by which obesity and overweight impact the cellular immune response to pH1N1.Design and MethodsWe stimulated peripheral blood mononuclear cells from healthy weight, overweight, and obese individuals ex vivo with live pH1N1 and then measured markers of activation and function using flow cytometry and cytokine secretion using cytometric bead array assays.ResultsOur data indicate that CD4+ and CD8+ T cells from overweight and obese individuals expressed lower levels of CD69, CD28, CD40 ligand, and interleukin-12 receptor, as well as, produced lower levels of interferon-γ and granzyme B, compared to healthy weight individuals, suggesting deficiencies in activation and function. Dendritic cells from the three groups expressed similar levels of major histocompatibility complex-II, CD40, CD80, and CD86, as well as, produced similar levels of interleukin-12.ConclusionsThe defects in CD4+ and CD8+ T cells may contribute to the increased morbidity and mortality from pH1N1 in obese individuals. These data also provide evidence that both overweight and obesity cause impairments in immune function