33 resultados para Generally Acceptable Accounting Principles (GAAP)


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Man’s never-ending search for better materials and construction methods and for techniques of analysis and design has overcome most of the early difficulties of bridge building. Scour of the stream bed, however, has remained a major cause of bridge failures ever since man learned to place piers and abutments in the stream in order to cross wide rivers. Considering the overall complexity of field conditions, it is not surprising that no generally accepted principles (not even rules of thumb) for the prediction of scour around bridge piers and abutments have evolved from field experience alone. The flow of individual streams exhibits a manifold variation, and great disparity exists among different rivers. The alignment, cross section, discharge, and slope of a stream must all be correlated with the scour phenomenon, and this in turn must be correlated with the characteristics of the bed material ranging from clays and fine silts to gravels and boulders. Finally, the effect of the shape of the obstruction itself-the pier or abutment-must be assessed. Since several of these factors are likely to vary with time to some degree, and since the scour phenomenon as well is inherently unsteady, sorting out the influence of each of the various factors is virtually impossible from field evidence alone. The experimental approach was chosen as the investigative method for this study, but with due recognition of the importance of field measurements and with the realization that the results must be interpreted so as to be compatible with the present-day theories of fluid mechanics and sediment transportation. This approach was chosen because, on the one hand, the factors affecting the scour phenomenon can be controlled in the laboratory to an extent that is not possible in the field, and, on the other hand, the model technique can be used to circumvent the present inadequate understanding of the phenomenon of the movement of sediment by flowing water. In order to obtain optimum results from the laboratory study, the program was arranged at the outset to include a related set of variables in each of several phases into which the whole problem was divided. The phases thus selected were : 1. Geometry of piers and abutments, 2. Hydraulics of the stream, 3. Characteristics of the sediment, 4. Geometry of channel shape and alignment.

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Few topics in transportation are of greater significance, now and in the future, than making today’s roads safe for those who use them. This study aims to assist the formulation of policy by examining the empirical evidence currently available on the ability of several forms of communication efforts and activities to increase knowledge about and affect attitudes and behavior toward highway safety practices. The objective of this effort is to provide a comparative synthesis of what works and what does not in highway safety campaigns across a large number of topical areas that have a mass media component. This was accomplished by conducting an extensive literature review to determine the current state of knowledge concerning what works and what has significant potential for wide use in future highway safety campaigns. An analytic framework for investigating highway safety campaigns was created. The framework includes (1) the types of media components, (2) the types of collaborations, (3) the context in which the campaign is intended to have impact, (4) the structure or procedural steps into which campaigns are organized, (5) the principles for what works in a campaign, and (6) the desired impact of a campaign on its target audience. The report reveals 25 characteristics of successful communication campaigns, strategies that stand a chance of achieving changes in knowledge, attitude, and behavior. The actual impact of mass communication remains unproven because of a perceived lag in the development of adequate evaluation techniques. Education by itself has not generally resulted in significant changes in the behaviors targeted, but education of the public and advocacy groups has often helped enact necessary legislation, transmit knowledge about the provisions and penalties of laws in ways that increase their deterrent effect, and generate public support for law enforcement programs. Even in such cases, however, when enforcement is inconsistent, public compliance frequently decreases with time. Approaches to traffic safety that emphasize the need for long-term individual- and community-based measures are found to be especially crucial for addressing complex problems like drinking and driving that are determined by a myriad of lifestyle and psychosocial factors.

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Report on the Peace Officers’ Retirement, Accident and Disability System, Schedule of Employer Pension Amounts required to implement Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions for the year ended June 30, 2015