Nonregulatory guidance to assist state educational agencies in administering federal financial assistance to local educational agencies for projects designed to meet the special education needs of educationally deprived children under Chapter 1 of the Education Consolidation and Improvement Act of 1981.

On cover: Chapter 1 nonregulatory guidance.

Achieving internal process benchmarking:guidance from BASF

Purpose - The purpose of the work discussed in this paper is to understand, analyse and benchmark the "Packing and Filling" processes within BASF. A benchmarking project is described in detail which aimed to cover sites in different countries that supplied many different variants of finished goods in order to establish best practice and then to generate some options for their implementation. Design/methodology/approach - The project used an adaptation of accepted benchmarking methodology combined with other techniques (such as rich picture generation, and cluster analysis) to maximise the insight generated. Findings - The findings of the research showed that one of the main factors effecting the process was how third parties were used (e.g. extent and nature of out-sourcing, and its degree of centralisation). Research limitations/ implications - The exercise was challenged by the selection of suitably similar benchmarking candidates because the environment was complex and highly varied; the paper explains practical solutions for dealing with this challenge. Practical limitations - Strategic and tactical options are outlined at the end of the paper and will have applicability to other organisations and industries that are looking to find the answers to frequently asked questions about how to successfully implement an internal process benchmarking project in a large complex organisation that has high variety in end products and delivery methods. Originality/value - The methodology described in this paper is of a proprietary and unique nature. The paper is structured around some key questions commonly asked of benchmarking, and the answers are provided via a real in-depth case study from BASF that spans 4 sites in 3 countries using 15 different filling lines. © Emerald Group Publishing Limited.

Cost-based pricing in the NHS internal market : accounting choices and the achievement of economic efficiency

Since 1988, quasi-markets have been introduced into many areas of social policy in the UK, the NHS internal market is one example. Markets operate by price signals. The NHS Internal Market, if it is to operate efficiently, requires purchasers and providers to respond to price signals. The research hypothesis is - cost accounting methods can be developed to enable healthcare contracts to be priced on a cost-basis in a manner which will facilitate the achievement of economic efficiency in the NHS internal market. Surveys of hospitals in 1991 and 1994 established the cost methods adopted in deriving the prices for healthcare contracts in the first year of the market and three years on. An in-depth view of the costing for pricing process was gained through case studies. Hospitals had inadequate cost information on which to price healthcare contracts at the inception of the internal market: prices did not reflect the relative performance of healthcare providers sufficiently closely to enable the market's espoused efficiency aims to be achieved. Price variations were often due to differing costing approaches rather than efficiency. Furthermore, price comparisons were often meaningless because of inadequate definition of the services (products). In April 1993, the NHS Executive issued guidance on costing for contracting to all NHS providers in an attempt to improve the validity of price comparisons between alternative providers. The case studies and the 1994 survey show that although price comparison has improved, considerable problems remain. Consistency is not assured, and the problem of adequate product definition is still to be solved. Moreover, the case studies clearly highlight the mismatch of rigid, full-cost pricing rules with both the financial management considerations at local level and the emerging internal market(s). Incentives exist to cost-shift, and healthcare prices can easily be manipulated. In the search for a new health policy paradigm to replace traditional bureaucratic provision, cost-based pricing cannot be used to ensure a more efficient allocation of healthcare resources.

Development of P2 olfactory glomeruli in P2-internal ribosome entry site-tau-lacZ transgenic mice

Primary olfactory neurons project their axons to the olfactory bulb, where they terminate in discrete loci called glomeruli. All neurons expressing the same odorant receptor appear to terminate in a few glomeruli in each olfactory bulb. In the P2-IRES-tau-LacZ line of transgenic mice, LacZ is expressed in the perikarya and axons of primary olfactory neurons that express the P2 odorant receptor. In the present study, we examined the developmental appearance of P2 neurons, the topographical targeting of P2 axons, as well as the formation of P2 glomeruli in the olfactory bulb. P2 axons were first detected in the olfactory nerve fiber layer at embryonic day 14.5 (E14.5), and by E15.5 these axons terminated in a broad locus in the presumptive glomerular layer. During the next 5 embryonic days, the elongated cluster of axons developed into discrete glomerulus-like structures. In many cases, glomeruli appeared as pairs, which were initially connected by a fascicle of P2 axons. This connection was lost by postnatal day 7.5, and double glomeruli at the same locus were observed in 85% of adult animals. During the early postnatal period, there was considerable mistargeting of P2 axons. In some cases P2 axons entered inappropriate glomeruli or continued to grow past the glomerular layer into the deeper layers of the olfactory bulb. These aberrant axons were not observed in adult animals. These results indicate that olfactory axons exhibit errors while converging onto a specific glomerulus and suggest that guidance cues may be diffusely distributed at target sites in the olfactory bulb.