Sample records for accountability program actaap

  1. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

    The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

  2. Evaluation of the 2014 Best Undergraduate Accounting Programs as Compared to the 2004 Top Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Moore, Paula Hearn; Griffin, Richard B.

    2017-01-01

    This paper describes and compares the profiles of the top accounting programs in the United States as identified by "U.S. News and World Report" in 2004 with the profiles of the top accounting programs in the United States as identified by the "Accounting Degree Review" in 2014. The "Accounting Degree Review"'s list…

  3. An Accounting Program Merit Pay Survey

    ERIC Educational Resources Information Center

    Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

    2010-01-01

    Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

  4. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  5. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    ERIC Educational Resources Information Center

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  6. Preparing a Programmed Review in Accounting

    ERIC Educational Resources Information Center

    Moore, Connie Remaly

    1975-01-01

    The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

  7. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and...

  8. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and...

  9. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Transaction Account Guarantee Program. 370.4 Section 370.4 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In...

  10. Accounting Programs' Home Pages: What's Happening.

    ERIC Educational Resources Information Center

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  11. Accountability for School Counseling Programs.

    ERIC Educational Resources Information Center

    Baker, Stanley B.

    This paper suggests ways in which counselors can take greater control of their accountability plans and make evaluations serve both the counselor and the school more constructively. Recommended competencies for specific types of guidance programs are described in detail. Three types of evaluation data are discussed for use in accountability…

  12. School District Program Cost Accounting: An Alternative Approach

    ERIC Educational Resources Information Center

    Hentschke, Guilbert C.

    1975-01-01

    Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

  13. 76 FR 67801 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... Community Care Network NP Nurse Practitioner NPI National Provider Identifier NQF National Quality Forum OIG...: Accountable Care Organizations; Final Rule #0;#0;Federal Register / Vol. 76 , No. 212 / Wednesday, November 2... Savings Program: Accountable Care Organizations AGENCY: Centers for Medicare & Medicaid Services (CMS...

  14. A New Approach to Accountability: Creating Effective Learning Environments for Programs

    ERIC Educational Resources Information Center

    Surr, Wendy

    2012-01-01

    This article describes a new paradigm for accountability that envisions afterschool programs as learning organizations continually engaged in improving quality. Nearly 20 years into the era of results-based accountability, a new generation of afterschool accountability systems is emerging. Rather than aiming to test whether programs have produced…

  15. Analysis of 2014's Thirty Best Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Adkins, Darlene A.; Geddie, Mary F.; Moore, Paula Hearn; Griffin, Richard B.

    2016-01-01

    This paper examines primarily the courses in the accounting major and a portion of the business core of the best thirty accounting programs in the United States as identified by the Accounting Degree Review. A thorough examination of each school's web site has been conducted to gather current (2014) information concerning the requirements for a…

  16. Responding to Accountability Requirements while Promoting Program Improvement

    ERIC Educational Resources Information Center

    Guillen-Woods, Blanca Flor; Kaiser, Monica A.; Harrington, Maura J.

    2008-01-01

    The impact of No Child Left Behind (NCLB) is usually understood in relation to schools and districts, but the legislation has also affected community-based organizations that operate school-linked programs. This case study of an after-school program in California demonstrates how educational accountability systems that emphasize students' academic…

  17. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Assessment for the Transaction Account... AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the Transaction Account Guarantee Program. (a) Waiver of assessment for certain initial periods. No eligible...

  18. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Assessment for the Transaction Account... AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the Transaction Account Guarantee Program. (a) Waiver of assessment for certain initial periods. No eligible...

  19. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Assessment for the Transaction Account... AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the Transaction Account Guarantee Program. (a) Waiver of assessment for certain initial periods. No eligible...

  20. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Assessment for the Transaction Account... AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the Transaction Account Guarantee Program. (a) Waiver of assessment for certain initial periods. No eligible...

  1. Approaches to Program Accounting for Public Schools. Presentations and Discussions of the National Conference on Program Accounting for Public Schools (University of California, Los Angeles, July 1968).

    ERIC Educational Resources Information Center

    Lindman, Erick L., Ed.

    This volume contains papers presented at The National Conference on Program Accounting for Public Schools held at The University of California at Los Angeles, in July 1968. The papers describe six public school expenditure classification systems designed to facilitate program budgeting and cost analysis. The account classification systems are…

  2. Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

    ERIC Educational Resources Information Center

    Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

    2004-01-01

    The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

  3. The Wholesale Monkey Business. An Accounting Program. Operator's Manual.

    ERIC Educational Resources Information Center

    Thompson, Charles D.

    Designed to combine a family of related jobs in the accounting field into a realistic learning atmosphere, this simulation revolves around a fictitious company that distributes pet supplies. The simulation has been kept flexible and open-ended to allow for its incorporation into any clerical, bookkeeping, or accounting instructional program.…

  4. Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

    ERIC Educational Resources Information Center

    Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

    2014-01-01

    The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

  5. Problems Resulting from the Implementation of a Pilot Program in Accountability.

    ERIC Educational Resources Information Center

    Field, David A.

    The concept of accountability has become very important recently to both teachers and administrators. Despite this, very few experimental projects dealing with accountability have been attempted--especially in the field of physical education. A program of accountability was conducted at Ball State University, Muncie, Indiana, in the Department of…

  6. Major Management Challenges and Program Risks. Performance and Accountability Series.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    In its 2001 performance and accountability report on the Department of Education, the General Accounting Office (GAO) identified challenges with student financial-aid programs, financial management, and other areas facing education. The information presented in this report is intended to help sustain congressional attention and a departmental…

  7. Accounting Cluster Demonstration Program at Aloha High School. Final Report.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    A model high school accounting cluster program was planned, developed, implemented, and evaluated in the Beaverton, Oregon, school district. The curriculum was developed with the help of representatives from the accounting occupations in the Portland metropolitan area. Through management interviews, identification of on-the job requirements, and…

  8. 25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When may BIA use force account methods in the IRR Program... § 170.605 When may BIA use force account methods in the IRR Program? BIA may use force account methods... account project activities. ...

  9. Accountability for Community-Based Programs for the Seriously Ill.

    PubMed

    Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

    2018-03-01

    Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

  10. Accountability for Community-Based Programs for the Seriously Ill

    PubMed Central

    Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E.; Kelley, Amy; Curtis, J. Randall; Engelberg, Ruth

    2018-01-01

    Abstract Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill. PMID:29195052

  11. The Accountable Curriculum: A Merit-Based High School Diploma Program.

    ERIC Educational Resources Information Center

    Stumpo, Vincent M.

    1997-01-01

    Recent research on student achievement conducted by the National Assessment for Educational Progress (NAEP) indicates that American students are deficient in reading, mathematics, writing, and other skills. To reverse this trend, the Accountable Curriculum, a program that raises expectations for students was created. The program is a departure…

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

    ERIC Educational Resources Information Center

    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…

  13. In-Service Training and Development Programs for Accountants in Business and Industry.

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

    A survey was made of inservice training and development for accountants in 53 selected business firms varying in products, sales volume, and employees. Program philosophy and objectives, qualifications and selection of trainees and instructors, program content, instructional programs, and evaluation procedures were examined. Inservice programs,…

  14. Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

    PubMed

    Kim, S; McLeod, J H; Williams, C; Hepler, N

    2000-01-01

    The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

  15. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment for the Transaction Account Guarantee Program. 370.7 Section 370.7 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for the...

  16. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  17. Increasing Accountability for Teacher Preparation Programs. Challenge to Lead

    ERIC Educational Resources Information Center

    Jackson, Jenny, Comp.

    2006-01-01

    Southern Regional Education Board (SREB) states face new challenges as they adapt to the requirements of the federal No Child Left Behind Act of 2001. This report reviews SREB states' progress in strengthening their accountability systems to ensure that their teacher preparation programs are producing quality teachers. This report identifies what…

  18. Computer program for the automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  19. Using an Accountability Program to Improve Psychiatry Resident Scores on In-Service Examinations.

    PubMed

    Ferrell, Brandon T; Tankersley, William E; Morris, Clayton D

    2015-12-01

    The Psychiatry Resident-In-Training Examination (PRITE) is a standardized examination that measures residents' educational progress during residency training. It also serves as a moderate-to-strong predictor of later performance on the board certification examination. This study evaluated the effectiveness of an accountability program used by a public psychiatric hospital to increase its residents' PRITE scores. A series of consequences and incentives were developed based on levels of PRITE performance. Poor performance resulted in consequences, including additional academic assignments. Higher performance led to residents earning external moonlighting privileges. Standardized PRITE scores for all residents (N = 67) over a 10-year period were collected and analyzed. The PRITE examination consists of 2 subscales-psychiatry and neurology. Change in the overall level of PRITE scores following the implementation of the accountability program was estimated using a discontinuous growth curve model for each subscale. Standardized scores on the psychiatry subscale were 51.09 points, approximately 0.50 SD change, which was higher after the accountability program was implemented. Standardized scores on the neurology subscale did not change. An accountability program that assigns consequences based on examination performance may be moderately successful in improving scores on the psychiatry subscale scores of the PRITE. This likely has longer-term benefits for residents due to the relationship between PRITE and board certification examination performance.

  20. Elementary Accounting. A Programed Text. Revised. Edition Code-3.

    ERIC Educational Resources Information Center

    Army Finance School, Fort Benjamin Harrison, IN.

    This programed text is designed to teach the basic elements of the double entry system of accounting, including basic terms, procedures, definitions, and principles used. The text consists of frames, which are sequenced instructional steps and, in most cases, are composed of two parts. The first part states a fact or relates information and asks a…

  1. The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

    ERIC Educational Resources Information Center

    Schramm, Karin

    1985-01-01

    Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

  2. 31 CFR 1021.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.620 Due diligence programs for private banking accounts. (a) Refer to § 1010.620 of this...

  3. 31 CFR 1021.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.620 Due diligence programs for private banking accounts. (a) Refer to § 1010.620 of this...

  4. 31 CFR 1021.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.620 Due diligence programs for private banking accounts. (a) Refer to § 1010.620 of this...

  5. 31 CFR 1021.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.620 Due diligence programs for private banking accounts. (a) Refer to § 1010.620 of this...

  6. How to Integrate International Financial Reporting Standards into Accounting Programs

    ERIC Educational Resources Information Center

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  7. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented...

  8. Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

    ERIC Educational Resources Information Center

    Okech, David

    2012-01-01

    Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

  9. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  10. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…

  11. The Accreditation Canada Program: A Complementary Tool to Promote Accountability in Canadian Healthcare

    PubMed Central

    Mitchell, Jonathan I.; Nicklin, Wendy; Macdonald, Bernadette

    2014-01-01

    Across Canada and internationally, the public and governments at all levels have increasing expectations for quality of care, value for healthcare dollars and accountability. Within this reality, there is increasing recognition of the value of accreditation as a barometer of quality and as a tool to assess and improve accountability and efficiency in healthcare delivery. In this commentary, we show how three key attributes of the Accreditation Canada Qmentum accreditation program – measurement, scalability and currency – promote accountability in healthcare. PMID:25305398

  12. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR FUTURES...

  13. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR FUTURES...

  14. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR FUTURES...

  15. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR FUTURES...

  16. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to § 1010...

  17. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to § 1010...

  18. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to § 1010...

  19. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to § 1010...

  20. Accounting Technology Associate Degree. Louisiana Technical Education Program and Course Standards. Competency-Based Postsecondary Curriculum Outline from Bulletin 1822.

    ERIC Educational Resources Information Center

    Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.

    This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

  1. 31 CFR 1010.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... section is a senior foreign political figure; (3) Ascertain the source(s) of funds deposited into a... requirements for senior foreign political figures. (1) In the case of a private banking account for which a senior foreign political figure is a nominal or beneficial owner, the due diligence program required by...

  2. 31 CFR 1010.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... section is a senior foreign political figure; (3) Ascertain the source(s) of funds deposited into a... requirements for senior foreign political figures. (1) In the case of a private banking account for which a senior foreign political figure is a nominal or beneficial owner, the due diligence program required by...

  3. 31 CFR 1010.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... section is a senior foreign political figure; (3) Ascertain the source(s) of funds deposited into a... requirements for senior foreign political figures. (1) In the case of a private banking account for which a senior foreign political figure is a nominal or beneficial owner, the due diligence program required by...

  4. 31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

  5. Chemical Weapons Disposal: Improvements Needed in Program Accountability and Financial Management

    DTIC Science & Technology

    2000-05-01

    United States General Accounting Office PAQ Report to Congressional Committees May 2000 CHEMICAL WEAPONS DISPOSAL Improvements Needed in Program...warfare materiel, and former production facilities and identify and locate buried chemical warfare materiel. Alternative Technologies and Approaches...production facilities, and buried chemical warfare materiel. These items are described in table 1. Table 1: Nonstockpile Chemical Materiel Category

  6. Integer programming applications: Bond trading, mortgage backed security financing, and FASB 115 accounting

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Nauss, R.

    1994-12-31

    In this review we describe three integer programming applications involving fixed income securities. A bond trading model is presented that features a number of possible different objectives and collections of constraints including future interest rate scenarios. A mortgage backed security (MBS) financing model that accounts for potential defaults in the MBS is also presented. Finally we describe an approach to allocate collections of bank securities into three categories: hold to maturity, available for sale, or trading. Placement of securities in these categories affects the capital, net income, and liquidity of a bank according to new accounting rules promulgated by themore » Financial Accounting Standards Board.« less

  7. Accountability for the Education of Disadvantaged Groups through the Disadvantaged Schools Program.

    ERIC Educational Resources Information Center

    Randell, Shirley K.

    Financial, educational, and political accountability issues involved in the Disadvantaged Schools Program, initiated by the Schools Commission to improve the learning outcomes of children from educationally disadvantaged backgrounds in Australia, are the focus of this paper. Consideration is given to the views of the Commission in its published…

  8. When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

    ERIC Educational Resources Information Center

    Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

    2009-01-01

    Of all the arguments that critics of school voucher programs advance, the one that may resonate loudest with the public concerns school accountability. Opponents say it's not fair to hold public schools accountable for their results (under No Child Left Behind and similar systems) and then let private schools receive taxpayer dollars--however…

  9. 31 CFR 1024.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... TREASURY RULES FOR MUTUAL FUNDS Special Standards of Diligence; Prohibitions; and Special Measures for Mutual Funds § 1024.610 Due diligence programs for correspondent accounts for foreign financial...

  10. Accountability Groups to Enhance Language Learning in a University Intensive English Program

    ERIC Educational Resources Information Center

    Lippincott, Dianna

    2017-01-01

    This mixed methods classroom research examined if accountability groups in the lower proficiency levels of a university intensive English program would improve students' language acquisition. Students were assigned partners for the study period with whom they completed assignments inside and outside of class, as well as set goals for use of…

  11. Program Manager as Chief Executive Officer (CEO): Leading with Accountability and Empowerment

    DTIC Science & Technology

    2009-07-01

    Keywords: Program Management, Strategic Leadership, Accountability, Empowerment, Stakeholder Management, Entrepreneurship , Executive Decision...include: executive decision making and ne- gotiation skills, penchant toward entrepreneurship , high ethical standards, and strategic leadership...stakeholders. Negotiation skills are vital in these situations. entrePreneUrshiP Entrepreneurs, by their nature, are opportunistic and risk-taking (Cunning

  12. Accounting Education for the Non-Accountant.

    ERIC Educational Resources Information Center

    Spiceland, J. David

    1983-01-01

    The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

  13. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  14. Implementation of a Systematic Accountability Framework in 2014 to Improve the Performance of the Nigerian Polio Program

    PubMed Central

    Tegegne, Sisay G.; MKanda, Pascal; Yehualashet, Yared G.; Erbeto, Tesfaye B.; Touray, Kebba; Nsubuga, Peter; Banda, Richard; Vaz, Rui G.

    2016-01-01

    Background. An accountability framework is a central feature of managing human and financial resources. One of its primary goals is to improve program performance through close monitoring of selected priority activities. The principal objective of this study was to determine the contribution of a systematic accountability framework to improving the performance of the World Health Organization (WHO)–Nigeria polio program staff, as well as the program itself. Methods. The effect of implementation of the accountability framework was evaluated using data on administrative actions and select process indicators associated with acute flaccid paralysis (AFP) surveillance, routine immunization, and polio supplemental immunization activities. Data were collected in 2014 during supportive supervision, using Magpi software (a company that provides service to collect data using mobile phones). A total of 2500 staff were studied. Results. Data on administrative actions and process indicators from quarters 2–4 in 2014 were compared. With respect to administrative actions, 1631 personnel (74%) received positive feedback (written or verbal commendation) in quarter 4 through the accountability framework, compared with 1569 (73%) and 1152 (61%) during quarters 3 and 2, respectively. These findings accorded with data on process indicators associated with AFP surveillance and routine immunization, showing statistically significant improvements in staff performance at the end of quarter 4, compared with other quarters. Conclusions. Improvements in staff performance and process indicators were observed for the WHO-Nigeria polio program after implementation of a systematic accountability framework. PMID:26823334

  15. 31 CFR 1021.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... TREASURY RULES FOR CASINOS AND CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.610 Due diligence programs for correspondent accounts for...

  16. 31 CFR 1021.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... TREASURY RULES FOR CASINOS AND CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.610 Due diligence programs for correspondent accounts for...

  17. 31 CFR 1021.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... TREASURY RULES FOR CASINOS AND CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.610 Due diligence programs for correspondent accounts for...

  18. 31 CFR 1021.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... TREASURY RULES FOR CASINOS AND CARD CLUBS Special Standards of Diligence; Prohibitions; and Special Measures for Casinos and Card Clubs § 1021.610 Due diligence programs for correspondent accounts for...

  19. Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

    In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

  20. FORTRAN manpower account program

    NASA Technical Reports Server (NTRS)

    Strand, J. N.

    1972-01-01

    Computer program for determining manpower costs for full time, part time, and contractor personnel is discussed. Twelve different tables resulting from computer output are described. Program is written in FORTRAN 4 for IBM 360/65 computer.

  1. Accounting for location and timing in NO{sub x} emission trading programs. Final report

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Nichols, A.L.

    1997-12-01

    This report describes approaches to designing emission trading programs for nitrogen oxides (NO{sub x}) to account for the locations of emission sources. When a trading region is relatively small, program managers can assume that the location of the sources engaging in trades has little or no effect. However, if policy makers extend the program to larger regions, this assumption may be questioned. Therefore, EPRI has undertaken a survey of methods for incorporating location considerations into trading programs. Application of the best method may help to preserve, and even enhance, the flexibility and savings afforded utilities by emission trading.

  2. Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

    ERIC Educational Resources Information Center

    HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

    2012-01-01

    Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

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

    ERIC Educational Resources Information Center

    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…

  4. How Batterer Intervention Programs Work: Participant and Facilitator Accounts of Processes of Change

    ERIC Educational Resources Information Center

    Silvergleid, Courtenay S.; Mankowski, Eric S.

    2006-01-01

    Understanding what facilitates change in men who perpetrate domestic violence can aid the development of more effective batterer intervention programs (BIPs). To identify and describe key change processes, in-depth interviews were conducted with nine successful BIP completers and with 10 intervention group facilitators. The accounts described a…

  5. Implementation of Assurance of Learning Plans: An Accounting Program and Individual Course Analysis

    ERIC Educational Resources Information Center

    Christensen, Anne L.; Judd, Andrew J.; Nichols, Nancy B.

    2011-01-01

    The authors surveyed faculty at AACSB-accredited schools regarding the learning goals and measures for their accounting programs as well as course objectives for the introductory tax course. They found over 50% of respondents were still developing their learning goals and measures and only 18% of respondents had completed 2 or more rounds of…

  6. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  7. Data and Learning That Affords Program Improvement: A Response to the U.S. Accountability Movement in Teacher Education

    ERIC Educational Resources Information Center

    Sloan, Tine Falk

    2015-01-01

    The current U.S. education agenda places unprecedented attention on improving the quality of its roughly fifteen hundred teacher preparation programs. The effort places considerable weight on measuring program effectiveness and includes a push to hold programs accountable for their graduates' effects on student performance. Concerns regarding the…

  8. 31 CFR 1026.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for correspondent accounts for foreign financial institutions. 1026.610 Section 1026.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  9. 31 CFR 1026.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for correspondent accounts for foreign financial institutions. 1026.610 Section 1026.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  10. 31 CFR 1026.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for correspondent accounts for foreign financial institutions. 1026.610 Section 1026.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  11. 31 CFR 1026.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for correspondent accounts for foreign financial institutions. 1026.610 Section 1026.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  12. The Infrastructure Necessary to Support a Sustainable Material Protection, Control and Accounting (MPC&A) Program in Russia

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bachner, Katherine M.; Mladineo, Stephen V.

    The NNSA Material Protection, Control, and Accounting (MPC&A) program has been engaged for fifteen years in upgrading the security of nuclear materials in Russia. Part of the effort has been to establish the conditions necessary to ensure the long-term sustainability of nuclear security. A sustainable program of nuclear security requires the creation of an indigenous infrastructure, starting with sustained high level government commitment. This includes organizational development, training, maintenance, regulations, inspections, and a strong nuclear security culture. The provision of modern physical protection, control, and accounting equipment to the Russian Federation alone is not sufficient. Comprehensive infrastructure projects support themore » Russian Federation's ability to maintain the risk reduction achieved through upgrades to the equipment. To illustrate the contributions to security, and challenges of implementation, this paper discusses the history and next steps for an indigenous Tamper Indication Device (TID) program, and a Radiation Portal Monitoring (RPM) program.« less

  13. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  14. The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

    ERIC Educational Resources Information Center

    Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

    2014-01-01

    Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

  15. Refugee Program: Financial Accountability for Refugee Resettlement Can Be Improved. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. National Security and International Affairs Div.

    Since 1982, the Congress has expressed concerns regarding voluntary agency use of an accountability for Federal refugee reception and placement grant funds. The Refugee Assistance Extension Act of 1986 requires increased financial and program reporting by the voluntary agencies. An assessment undertaken to evaluate the adequacy of this reporting…

  16. Report Says Colleges Bilking Loan Program: A Report from the Government Accountability Office of the United States

    ERIC Educational Resources Information Center

    Pekow, Charles

    2005-01-01

    A program designed to provide student aid has spun out of control, becoming a cash cow for colleges and universities. The Department of Education has not adequately controlled the Federal Family Education Loan Program (FFELP), according to a recent report from the Government Accountability Office (GAO). Originally, traditional lending institutions…

  17. Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

    ERIC Educational Resources Information Center

    Arlinghaus, Barry P.

    2008-01-01

    In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

  18. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  19. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  20. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  1. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Disclosure accounting. 310.25 Section 310.25... PROGRAM DOD PRIVACY PROGRAM Disclosure of Personal Information to Other Agencies and Third Parties § 310.25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures...

  2. 75 FR 20257 - Amendment of the Temporary Liquidity Guarantee Program To Extend the Transaction Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ..., the loss of longstanding large depositor relationships would negatively affect IDIs' deposit franchise... large deposits, thereby preserving deposit franchise value and supporting the rebuilding of earnings and... transaction accounts that may leave the IDIs in the absence of the TAG program extension will reduce franchise...

  3. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  4. 7 CFR 761.53 - Interest bearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing deposit...

  5. Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

    ERIC Educational Resources Information Center

    Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

    2009-01-01

    The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

  6. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  7. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

  8. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  9. Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects (Final Report)

    EPA Science Inventory

    EPA announced the availability of the final report, Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects. This report uses biological data collected by four states in wadeable rivers and streams to examine the components ...

  10. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of Information Collection Request AGENCY: Food and Nutrition Service, USDA. ACTION: Interim final rule; approval of information collection request. SUMMARY: The Food...

  11. Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

    ERIC Educational Resources Information Center

    Westinghouse Electric Corp., Carlsbad, NM.

    This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

  12. 24 CFR 982.154 - ACC reserve account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false ACC reserve account. 982.154... and PHA Administration of Program § 982.154 ACC reserve account. (a) HUD may establish and maintain an unfunded reserve account for the PHA program from available budget authority under the consolidated ACC...

  13. 24 CFR 982.154 - ACC reserve account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false ACC reserve account. 982.154... and PHA Administration of Program § 982.154 ACC reserve account. (a) HUD may establish and maintain an unfunded reserve account for the PHA program from available budget authority under the consolidated ACC...

  14. Figuratively Speaking: Analogies in the Accounting Classroom

    ERIC Educational Resources Information Center

    Tucker, Basil P.

    2017-01-01

    One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students…

  15. Teaching Accounting Courses Online: One Instructor's Experience

    ERIC Educational Resources Information Center

    Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

    2012-01-01

    Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

  16. VENVAL : a plywood mill cost accounting program

    Treesearch

    Henry Spelter

    1991-01-01

    This report documents a package of computer programs called VENVAL. These programs prepare plywood mill data for a linear programming (LP) model that, in turn, calculates the optimum mix of products to make, given a set of technologies and market prices. (The software to solve a linear program is not provided and must be obtained separately.) Linear programming finds...

  17. Description and User Manual for a Web-Based Interface to a Transit-Loss Accounting Program for Monument and Fountain Creeks, El Paso and Pueblo Counties, Colorado

    USGS Publications Warehouse

    Kuhn, Gerhard; Krammes, Gary S.; Beal, Vivian J.

    2007-01-01

    The U.S. Geological Survey, in cooperation with Colorado Springs Utilities, the Colorado Water Conservation Board, and the El Paso County Water Authority, began a study in 2004 with the following objectives: (1) Apply a stream-aquifer model to Monument Creek, (2) use the results of the modeling to develop a transit-loss accounting program for Monument Creek, (3) revise an existing accounting program for Fountain Creek to easily incorporate ongoing and future changes in management of return flows of reusable water, and (4) integrate the two accounting programs into a single program and develop a Web-based interface to the integrated program that incorporates simple and reliable data entry that is automated to the fullest extent possible. This report describes the results of completing objectives (2), (3), and (4) of that study. The accounting program for Monument Creek was developed first by (1) using the existing accounting program for Fountain Creek as a prototype, (2) incorporating the transit-loss results from a stream-aquifer modeling analysis of Monument Creek, and (3) developing new output reports. The capabilities of the existing accounting program for Fountain Creek then were incorporated into the program for Monument Creek and the output reports were expanded to include Fountain Creek. A Web-based interface to the new transit-loss accounting program then was developed that provided automated data entry. An integrated system of 34 nodes and 33 subreaches was integrated by combining the independent node and subreach systems used in the previously completed stream-aquifer modeling studies for the Monument and Fountain Creek reaches. Important operational criteria that were implemented in the new transit-loss accounting program for Monument and Fountain Creeks included the following: (1) Retain all the reusable water-management capabilities incorporated into the existing accounting program for Fountain Creek; (2) enable daily accounting and transit

  18. Accountability report - fiscal year 1997

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  19. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

    This booklet contains five papers which examine the activities, successes, and pitfalls encountered by educators who are introducing accountability techniques into instructional programs where they did not exist in the past. The papers are based on actual programs and offer possible solutions in the areas considered, which are 1) performance…

  20. K-12 Postsecondary Alignment and School Accountability: Investigating High School Responses to California's Early Assessment Program

    ERIC Educational Resources Information Center

    Jackson, Jacob; Kurlaender, Michal

    2016-01-01

    State K-12 assessments may soon include measures for college readiness, as California's already do. We seek to understand how California's Early Assessment Program (EAP, designed to assess high school juniors' college readiness in English and math) may have influenced overall school-level college readiness and state accountability outcomes. Using…

  1. Evaluation of accountability measurements

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Cacic, C.G.

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Programmore » to respond to changing safeguards concerns is discussed.« less

  2. California School Accounting Manual. 1984 Edition.

    ERIC Educational Resources Information Center

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  3. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost information...

  4. 76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-17

    ... Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of... Kids Act of 2010 (Pub. L. 111-296) regarding equity in school lunch pricing and revenue from nonprogram... promulgates the provisions from sections 205 and 206 of Public Law 111-296, the Healthy, Hunger-Free Kids Act...

  5. The Literacy Requirements of an Account Clerk on the Job and in a Vocational Training Program.

    ERIC Educational Resources Information Center

    Moe, Alden J.; And Others

    As part of a project that identified the specific literacy skills required in ten occupations, this report provides two levels of instructional information about account clerks. Factual data are presented in Parts I and II for use in decision making by program developers, administrators, teachers, and counselors. These sections note the specific…

  6. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... representation under § 97.516, the Administrator will establish a compliance account for the TR NOX Ozone Season source for which the certificate of representation was submitted, unless the source already has a... Program on behalf of such persons and that each such person shall be fully bound by my representations...

  7. Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.

    PubMed

    1995-06-27

    This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.

  8. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  9. Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

    ERIC Educational Resources Information Center

    Ort, Jennifer Ann

    2016-01-01

    To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

  10. 7 CFR 772.13 - Delinquent account servicing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Delinquent account servicing. 772.13 Section 772.13 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS SERVICING MINOR PROGRAM LOANS § 772.13 Delinquent account servicing. (a) AMP...

  11. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Investment account requirements. 203... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations of...

  12. 40 CFR 97.257 - Closing of general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR SO2 Allowance... correctly submitted allowance transfer under §§ 97.260 and 97.261 for any CAIR SO2 allowances in the account to one or more other CAIR SO2 Allowance Tracking System accounts. (b) If a general account has no...

  13. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  14. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  15. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

  16. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

  17. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...

  18. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...

  19. 40 CFR 97.251 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR SO2 Allowance... establish a compliance account for the CAIR SO2 source for which the certificate of representation was... transferring CAIR SO2 allowances. An application for a general account may designate one and only one CAIR...

  20. Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs

    NASA Astrophysics Data System (ADS)

    Bradford, Michael J.

    2017-10-01

    Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

  1. Accounting for Uncertainty and Time Lags in Equivalency Calculations for Offsetting in Aquatic Resources Management Programs.

    PubMed

    Bradford, Michael J

    2017-10-01

    Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.

  2. On Developing the Writing Skills Course for Accounting Students

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  3. Accounting for Sustainability: An Active Learning Assignment

    ERIC Educational Resources Information Center

    Gusc, Joanna; van Veen-Dirks, Paula

    2017-01-01

    Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this…

  4. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Records and accounts. 81.13 Section 81.13 Agriculture... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating... is reason to know, believe, or suspect that matters may be or could be in dispute or remain in...

  5. 7 CFR 82.13 - Records and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Records and accounts. 82.13 Section 82.13 Agriculture... PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.13 Records and accounts. (a) The growers participating in... at the risk of the grower when there is reason to know, believe, or suspect that matters may be or...

  6. California School Accounting Manual, 1988 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  7. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

    Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.

  8. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

  9. Guidelines clarify managed care accounting procedures.

    PubMed

    Cheramy, S J; Garner, M

    1989-08-01

    Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.

  10. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

  11. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

  12. Are 150-Hour Accounting Programs Meeting Their Intended Objectives?

    ERIC Educational Resources Information Center

    Shafer, William E.; Kunkel, J. Gregory

    2001-01-01

    A survey of 114 business schools found that, in response to the American Institute of Certified Public Accountants' membership requirement of 150 semester hours and a bachelor's degree, most schools encourage students to obtain master's degrees. Accounting education has increased in cost, but has not become broader and more liberal, as was…

  13. Patient Population Loss At A Large Pioneer Accountable Care Organization And Implications For Refining The Program.

    PubMed

    Hsu, John; Price, Mary; Spirt, Jenna; Vogeli, Christine; Brand, Richard; Chernew, Michael E; Chaguturu, Sreekanth K; Mohta, Namita; Weil, Eric; Ferris, Timothy

    2016-03-01

    There is an ongoing move toward payment models that hold providers increasingly accountable for the care of their patients. The success of these new models depends in part on the stability of patient populations. We investigated the amount of population turnover in a large Medicare Pioneer accountable care organization (ACO) in the period 2012-14. We found that substantial numbers of beneficiaries became part of or left the ACO population during that period. For example, nearly one-third of beneficiaries who entered in 2012 left before 2014. Some of this turnover reflected that of ACO physicians-that is, beneficiaries whose physicians left the ACO were more likely to leave than those whose physicians remained. Some of the turnover also reflected changes in care delivery. For example, beneficiaries who were active in a care management program were less likely to leave the ACO than similar beneficiaries who had not yet started such a program. We recommend policy changes to increase the stability of ACO beneficiary populations, such as permitting lower cost sharing for care received within an ACO and requiring all beneficiaries to identify their primary care physician before being linked to an ACO. Project HOPE—The People-to-People Health Foundation, Inc.

  14. Writing across the Accounting Curriculum: An Experiment.

    ERIC Educational Resources Information Center

    Riordan, Diane A.; Riordan, Michael P.; Sullivan, M. Cathy

    2000-01-01

    Develops a structured writing effectiveness program across three junior level courses in the accounting major (tax, cost, and financial accounting) to improve the writing skills of accounting students. Provides evidence that the writing across the curriculum project significantly improved the students' writing skills. (SC)

  15. Utilizing a Micro in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Wolverton, L. Craig

    1982-01-01

    The author discusses how to select microcomputer software for an accounting program and what types of instructional modes to use. The following modes are examined: problem solving, decision making, automated accounting functions, learning new accounting concepts, reinforcing concepts already learned, developing independent learning skills, and…

  16. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that the...

  17. Evaluation of Farm Accounting Software. Improved Decision Making.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

  18. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    This assessment guide, developed by the Model Accounting Project at Aloha High School in the Beaverton, Oregon, school district, contains criteria statements that reflect factors deemed essential for quality instruction and overall effectiveness of the accounting program. The guide can be used by an instructor as a self-assessment instrument or by…

  19. State Assessment (Accountability): Potential for Becoming a Friend or Foe?

    ERIC Educational Resources Information Center

    Buchmiller, Archie A.

    A summary of legislation concerning educational accountability reveals that 13 States hope to find greater accountability in testing or assessment programs, 7 in planning, programming, budgeting systems, 4 in uniform accounting system, 8 in the evaluation of professional employees, 2 in management information systems, and 1 in performance…

  20. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Allowance... her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within 10...

  1. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant award...

  2. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant award...

  3. 40 CFR 97.252 - Responsibilities of CAIR authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR SO2 Allowance Tracking System § 97.252 Responsibilities of CAIR authorized account representative. Following the establishment of a CAIR SO2 Allowance Tracking System account, all submissions to the...

  4. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  5. 40 CFR 97.357 - Closing of general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season... include a correctly submitted allowance transfer under §§ 97.360 and 97.361 for any CAIR NOX Ozone Season allowances in the account to one or more other CAIR NOX Ozone Season Allowance Tracking System accounts. (b...

  6. SARS: Safeguards Accounting and Reporting Software

    NASA Astrophysics Data System (ADS)

    Mohammedi, B.; Saadi, S.; Ait-Mohamed, S.

    In order to satisfy the requirements of the SSAC (State System for Accounting and Control of nuclear materials), for recording and reporting objectives; this computer program comes to bridge the gape between nuclear facilities operators and national inspection verifying records and delivering reports. The SARS maintains and generates at-facility safeguards accounting records and generates International Atomic Energy Agency (IAEA) safeguards reports based on accounting data input by the user at any nuclear facility. A database structure is built and BORLAND DELPHI programming language has been used. The software is designed to be user-friendly, to make extensive and flexible management of menus and graphs. SARS functions include basic physical inventory tacking, transaction histories and reporting. Access controls are made by different passwords.

  7. Accounting utility for determining individual usage of production level software systems

    NASA Technical Reports Server (NTRS)

    Garber, S. C.

    1984-01-01

    An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

  8. 40 CFR 97.256 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR SO2 Allowance Tracking System § 97.256... any error in any CAIR SO2 Allowance Tracking System account. Within 10 business days of making such...

  9. Preparing for the Profession: The Accounting Job Search and Beyond

    ERIC Educational Resources Information Center

    Landgraf, Ellen L.; Stanko, Brian B.; Jinkerson, Darcia

    2012-01-01

    This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting…

  10. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Scholar Accountability. 1801.63 Section 1801.63 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...

  11. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

    This guide, which was written as an initial step in the development of a systemwide articulated curriculum sequence for all vocational programs within the Metropolitan Nashville Public School System, outlines the suggested scope and sequence of a 2-year program in accounting. The guide consists of a course description; general course objectives;…

  12. Exploring the Gap between a Pre- and Post-Installation of a Corporate E-Learning Program in an Accounting Workplace

    ERIC Educational Resources Information Center

    Cheng, Kai-Wen

    2013-01-01

    Although earlier concentration has addressed the use of corporate e-learning programs (CELP), the dissimilitude between pre and post installation reaction to CELP is less explored. This study adopted a two-phase investigation to survey learner intention to use CELP and actual behavior within an international accounting firm. In the…

  13. Validity of DOD Civilian Employee Accounts

    DTIC Science & Technology

    2009-07-15

    to 00-00-2009 4. TITLE AND SUBTITLE Validity of DOD Civilian Employee Accounts 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER...civilian employee accounts identified within this report. The Defense Criminal Investigative Service, with assistance from DFAS Internal Review, Columbus...Validity of DOD Civilian Employee Accounts Report No. D-2009-092 July 15, 2009 Report Documentation Page Form ApprovedOMB No. 0704

  14. 34 CFR 668.154 - Institutional accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student whose...

  15. Comparing mandated health care reforms: the Affordable Care Act, accountable care organizations, and the Medicare ESRD program.

    PubMed

    Watnick, Suzanne; Weiner, Daniel E; Shaffer, Rachel; Inrig, Jula; Moe, Sharon; Mehrotra, Rajnish

    2012-09-01

    In addition to extending health insurance coverage, the Affordable Care Act of 2010 aims to improve quality of care and contain costs. To this end, the act allowed introduction of bundled payments for a range of services, proposed the creation of accountable care organizations (ACOs), and established the Centers for Medicare and Medicaid Innovation to test new care delivery and payment models. The ACO program began April 1, 2012, along with demonstration projects for bundled payments for episodes of care in Medicaid. Yet even before many components of the Affordable Care Act are fully in place, the Medicare ESRD Program has instituted legislatively mandated changes for dialysis services that resemble many of these care delivery reform proposals. The ESRD program now operates under a fully bundled, case-mix adjusted prospective payment system and has implemented Medicare's first-ever mandatory pay-for-performance program: the ESRD Quality Incentive Program. As ACOs are developed, they may benefit from the nephrology community's experience with these relatively novel models of health care payment and delivery reform. Nephrologists are in a position to assure that the ACO development will benefit from the ESRD experience. This article reviews the new ESRD payment system and the Quality Incentive Program, comparing and contrasting them with ACOs. Better understanding of similarities and differences between the ESRD program and the ACO program will allow the nephrology community to have a more influential voice in shaping the future of health care delivery in the United States.

  16. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    ERIC Educational Resources Information Center

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  17. ARTS. Accountability Reporting and Tracking System

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Jones, J.F.; Faccio, R.M.

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the `event record` with findings and determination information. Lastly, the system must provide for financial representatives to perform a cost reporting process.

  18. Functional Reading Test Results; Maryland Assessment of State Goals in Reading. Maryland Accountability Program Year IV, School Year 1976-1977.

    ERIC Educational Resources Information Center

    Maryland State Dept. of Education, Baltimore.

    The 1973 statewide (Maryland) educational accountability plan, for which this report was compiled, called for the development and establishment of statewide and local goals in reading, writing, and mathematics; a comprehensive and uniform statewide testing program; procedures for collecting data on student, home, community, and school…

  19. The Nature and Incorporation of CSPAP Learning Experiences in Physical Education Teacher Education: Accounts of Faculty from "Highly Effective" Programs

    ERIC Educational Resources Information Center

    Webster, Collin A.; Russ, Laura; Webster, Liana; Molina, Sergio; Lee, Heesu; Cribbs, Jason

    2016-01-01

    The purpose of this study was to examine faculty accounts of the nature and incorporation of Comprehensive School Physical Activity Program (CSPAP) learning experiences for preservice physical education teachers (PPETs) in undergraduate physical education teacher education (PETE). Nine individuals employed as faculty members in different PETE…

  20. Accounting Cluster Brief. Vocational Education in Oregon.

    ERIC Educational Resources Information Center

    Stamps, Margaret McDonnall

    This guide sets forth minimum approval criteria for accounting occupations cluster training programs in Oregon. The information in the guide is intended for use by district-level curriculum planners, teachers, regional coordinators, or state education department staff involved with new program development or revisions of existing programs. The…

  1. CUSTOMER/SUPPLIER ACCOUNTABILITY AND PROGRAM IMPLEMENTATION

    EPA Science Inventory

    Quality assurance (QA) and quality control (QC) are the basic components of a QA program, which is a fundamental quality management tool. he quality of outputs and services strongly depends on the caliber of the communications between the "customer" and the "supplier." lear under...

  2. Using SWOT Analysis for Promoting the Accounting Program.

    ERIC Educational Resources Information Center

    Sawyer, Joe E.

    2001-01-01

    Describes how SWOT (strengths, weaknesses, opportunities, threats) analysis can be used by business educators to find the best match between environmental trends (opportunities and threats) and internal departmental capabilities (strengths and weaknesses). An example from accounting education is provided. (JOW)

  3. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

  4. The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

  5. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    DTIC Science & Technology

    2016-03-01

    information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

  6. 40 CFR 73.34 - Recordation in accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Recordation in accounts. 73.34 Section 73.34 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.34 Recordation in accounts. (a) After a...

  7. 40 CFR 73.34 - Recordation in accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Recordation in accounts. 73.34 Section 73.34 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.34 Recordation in accounts. (a) After a...

  8. 7 CFR 762.143 - Servicing distressed accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Servicing distressed accounts. 762.143 Section 762.143 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GUARANTEED FARM LOANS § 762.143 Servicing distressed accounts. (a) A borrower is...

  9. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  10. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  11. 24 CFR 982.158 - Program accounts and records.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by HUD, including requirements governing computerized or electronic forms of record-keeping. The PHA... furnish to HUD accounts and other records, reports, documents and information, as required by HUD. For provisions on electronic transmission of required family data, see 24 CFR part 908. (c) HUD and the...

  12. 24 CFR 982.158 - Program accounts and records.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by HUD, including requirements governing computerized or electronic forms of record-keeping. The PHA... furnish to HUD accounts and other records, reports, documents and information, as required by HUD. For provisions on electronic transmission of required family data, see 24 CFR part 908. (c) HUD and the...

  13. Student Guide for Documenting Experiential Learning: Accounting.

    ERIC Educational Resources Information Center

    Coastline Community Coll., Fountain Valley, CA.

    Coastline Community College has developed a series of guides to assist adults who wish to obtain college credit or advanced standing in evaluating and verifying their non-college learning experiences. This guide lists the competency requirements of six courses within the Accounting program: two Principles of Accounting courses, Intermediate…

  14. Pandora's Box: Accountability and Performance Standards in Vocational Education.

    ERIC Educational Resources Information Center

    Hill, Paul T.; And Others

    This report explores educational accountability in the United States, specifically accountability in vocational education. Section 1 provides a brief overview of the history of evaluation activity in federal educational programs and sets the major accountability, evaluation, and performance provisions of the 1990 Perkins legislation in that…

  15. Human Services Program Evaluation: "How to Improve Your Accountability and Program Effectiveness"

    ERIC Educational Resources Information Center

    Barrett, Thomas; Sorensen, James

    2015-01-01

    The term "outcome evaluation" has become one of the most popular terms among human service providers and those whose job it is to evaluate the impact of human service programs. In the public sector alone, there are over a hundred instruments in use to evaluate the impact of state human service programs. Most states, many providers, and…

  16. SPECS 2. Component Two: Program Budgeting and Cost Accounting.

    ERIC Educational Resources Information Center

    DuVall, Lloyd A.

    The School Planning, Evaluation, and Communication System (SPECS) is an overall design for districtwide program assessment and development. It is both a way of interrelating planning and evaluation of individual programs and a way of comparing the outcomes of all district programs with the district's community-defined educational goals. Component…

  17. The Veterans Choice Program (VCP): Program Implementation

    DTIC Science & Technology

    2017-01-05

    Authorized under Section 101 of the Veterans Access, Choice, and Accountability Act of 2014 (VACAA), the Veterans Choice Program (VCP) is a new...country in spring 2014, 1 Congress passed the Veterans Access, Choice, and Accountability Act of 2014 (VACAA, P.L. 113-146, as amended). On August 7...Veterans Choice Program (VCP) Timeline Date Action August 7, 2014 The Veterans Access, Choice, and Accountability Act of 2014 (P.L. 113-146

  18. 25 CFR 36.120 - What type of reporting is required to ensure accountability?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

  19. Leadership as Accountability for Learning: The Effects of School Poverty, Teacher Experience, Previous Achievement, and Principal Preparation Programs on Student Achievement

    ERIC Educational Resources Information Center

    Vanderhaar, Judi E.; Munoz, Marco A.; Rodosky, Robert J.

    2006-01-01

    In the current era of accountability for achievement, school principals play the pivotal role of instructional leader. In a high-stakes testing environment, leadership preparation programs in universities and school districts need to be positively related to academic outcomes. The purpose of this study was to examine the relationship between…

  20. Articulation Activity for Accounting Programs: Project Results and Descriptive Report. Final Report.

    ERIC Educational Resources Information Center

    Adams, Esther

    In response to the need for a basic articulated accounting curriculum providing for a smooth transition from the secondary to the postsecondary level, Blackhawk Technical Institute (BTI) conducted a project to develop a master list of accounting competencies as the basis of a core accounting curriculum; to determine competency standards; to…

  1. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting and financial services with respect to electric and telecommunications borrowers and directs and... Southern Region) work directly with borrowers. Each regional office has a staff of headquarters and field...

  2. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    ERIC Educational Resources Information Center

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  3. School-Based Management and Accountability Procedures Manual

    ERIC Educational Resources Information Center

    North Carolina Department of Public Instruction, 2004

    2004-01-01

    From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…

  4. Iraqi Police Development Program: Opportunities for Improved Program Accountability and Budget Transparency

    DTIC Science & Technology

    2011-10-24

    makes three recommendations to the Secretary of State, highlighting the need for (1) an adequate current assessment of the Iraqi police forces, (2...with documents obtained from other sources, allowed us to determine that: • DoS does not have a current assessment of Iraqi police forces...capabilities upon which to base its program. Such an assessment is essential for effective program targeting. Further, DoS does not have a sufficiently

  5. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

    Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

  6. The Impact of New Technology on Accounting Education.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

  7. Best Practices in Juvenile Accountability: Overview. JAIBG Bulletin.

    ERIC Educational Resources Information Center

    Beyer, Marty

    This bulletin examines the Office of Juvenile Justice and Delinquency Prevention's Juvenile Accountability Incentive Block Grants (JAIBG) program, which asserts that juvenile offenders should be held accountable for their crimes as a matter of basic justice and to prevent and deter delinquency. It reviews the developmental perspective shaping…

  8. The Accounting Class as Accounting Firm: A Model Program for Developing Technical and Managerial Skills

    ERIC Educational Resources Information Center

    Docherty, Gary

    1976-01-01

    One way to bring the accounting office into the classroom is to conduct the class as a "company." Such a class is aimed at developing students' technical and managerial skills, as well as their career awareness and career goals. Performance goals, a course description, and overall objectives of the course are given and might serve as a model.…

  9. Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

    PubMed

    Kraeger, Patsy; Robichau, Robbie

    2017-01-01

    Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

  10. Changes in Accounting Education Include Increased Use of Writing Tasks.

    ERIC Educational Resources Information Center

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

  11. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  12. 25 CFR 39.409 - How does the OIEP Director ensure accountability?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of the...

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

    PubMed Central

    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

  14. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    ERIC Educational Resources Information Center

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  15. Integrating Effective Writing Skills in the Accounting Curriculum.

    ERIC Educational Resources Information Center

    May, Gordon S.; Arevalo, Claire

    1983-01-01

    The J. M. Tull School of Accounting at the University of Georgia has developed a program that integrates the teaching of writing skills with the regular accounting courses. Students in a three-course sequence write a total of eight papers--technical, memos, or reports--in assignments that resemble writing tasks encountered by professional…

  16. 23 CFR 660.117 - Funding, records and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 23 Highways 1 2012-04-01 2012-04-01 false Funding, records and accounting. 660.117 Section 660.117... SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.117 Funding, records and accounting. (a) The Federal share of funding for eligible FH projects may be any amount up to and including 100 percent. A...

  17. Changes in Low-Value Services in Year 1 of the Medicare Pioneer Accountable Care Organization Program.

    PubMed

    Schwartz, Aaron L; Chernew, Michael E; Landon, Bruce E; McWilliams, J Michael

    2015-11-01

    Wasteful practices are widespread in the US health care system. It is unclear if payment models intended to improve health care efficiency, such as the Medicare accountable care organization (ACO) programs, discourage the provision of low-value services. To assess whether the first year of the Medicare Pioneer ACO program was associated with a reduction in use of low-value services. In a difference-in-differences analysis, we compared use of low-value services between Medicare fee-for-service beneficiaries attributed to health care provider groups that entered the Pioneer program (ACO group) and beneficiaries attributed to other health care providers (control group) before (2009-2011) vs after (2012) Pioneer ACO contracts began. Data analysis was conducted from December 1, 2014, to June 27, 2015. Comparisons were adjusted for beneficiaries' sociodemographic and clinical characteristics as well as for geography. We decomposed estimates according to service characteristics (clinical category, price, and sensitivity to patient preferences) and compared estimates between subgroups of ACOs with higher vs lower baseline use of low-value services. Use of, and spending on, 31 services in instances that provide minimal clinical benefit, measured as annual service counts per 100 beneficiaries and price-standardized annual service spending per 100 beneficiaries. During the precontract period, trends in the use of low-value services were similar for the ACO and control groups. The first year of ACO contracts was associated with a differential reduction (95% CI) of 0.8 low-value services per 100 beneficiaries for the ACO group (-1.2 to -0.4; P < .001), corresponding to a 1.9% differential reduction in service quantity (-2.9% to -0.9%) and a 4.5% differential reduction in spending on low-value services (-7.5% to -1.4%; P = .004). Differential reductions were similar for services less sensitive vs more sensitive to patient preferences and for higher- vs lower-priced services

  18. SCATS: SRB Cost Accounting and Tracking System handbook

    NASA Technical Reports Server (NTRS)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  19. Integrating Ethics in Community Colleges' Accounting Programs.

    ERIC Educational Resources Information Center

    Clarke, Clifton

    1990-01-01

    Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

  20. Accountability. State Implementation of Common Core State Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  1. 18. Uniform cost accounting in long-term care.

    PubMed

    Sorensen, J E

    1976-05-01

    Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.

  2. Second-Year Accountability Report for WorkFirst Training Programs.

    ERIC Educational Resources Information Center

    Washington State Board for Community and Technical Colleges, Olympia.

    In 1998, Washington passed into law WorkFirst, its version of the federal welfare reform program, Temporary Assistance for Needy Families (TANF). Colleges were funded for four training programs: (1) Pre-Employment Training; (2) Tuition Assistance; (3) Workplace Basic Skills; and (4) Families That Work. This paper presents the overall second-year…

  3. Selection of an In-House Accounting System

    ERIC Educational Resources Information Center

    Napello, Dolores W.

    1988-01-01

    An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)

  4. Using Collaboration for Curriculum Change in Accounting Higher Education

    ERIC Educational Resources Information Center

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

  5. 40 CFR 96.252 - Responsibilities of CAIR authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Allowance Tracking System § 96.252 Responsibilities of CAIR authorized account representative. Following the establishment of a CAIR SO2 Allowance Tracking System...

  6. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each...

  7. Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction

    ERIC Educational Resources Information Center

    Black, Thomas G.; Turetsky, Howard F.

    2010-01-01

    Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…

  8. Improving awareness, accountability, and access through health coaching

    PubMed Central

    Liddy, Clare; Johnston, Sharon; Irving, Hannah; Nash, Kate; Ward, Natalie

    2015-01-01

    Abstract Objective To assess patients’ experiences with and perceptions of health coaching as part of their ongoing care. Design A qualitative research design using semistructured interviews that were recorded and transcribed verbatim. Setting Ottawa, Ont. Participants Eleven patients (> 18 years of age) enrolled in a health coaching pilot program who were at risk of or diagnosed with type 2 diabetes. Methods Patients’ perspectives were assessed with semistructured interviews. Interviews were conducted with 11 patients at the end of the pilot program, using a stratified sampling approach to ensure maximum variation. Main findings All patients found the overall experience with the health coaching program to be positive. Patients believed the health coaching program was effective in increasing awareness of how diabetes affected their bodies and health, in building accountability for their health-related actions, and in improving access to care and other health resources. Conclusion Patients perceive one-on-one health coaching as an acceptable intervention in their ongoing care. Patients enrolled in the health coaching pilot program believed that there was an improvement in access to care, health literacy, and accountability, all factors considered to be precursors to behavioural change. PMID:25932483

  9. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  10. Matched Child Savings Accounts in Low-Resource Communities: Who Saves?

    PubMed Central

    Karimli, Leyla; Ssewamala, Fred M.; Neilands, Torsten B.; McKay, Mary McKernan

    2015-01-01

    This study examines variations in saving behavior among poor families enrolled in a Child Savings Account program for orphaned and vulnerable school-going children in Uganda. We employ multilevel analyses using longitudinal data from a cluster-randomized experimental design. Our analyses reveal the following significant results: (1) given the average number of months during which the account was open (18 months), families saved on average, USD 54.72, which, after being matched by the program (2:1 match rate) comes to USD 164.16—enough to cover approximately five academic terms of post-primary education; (2) children's saving behavior was not associated with quality of family relations; it was, however, significantly associated with family financial socialization; (3) family demographics were significantly associated with children's saving behavior in the matched Child Savings Account program; and (4) children enrolled in some schools saved better compared to children enrolled in other schools within the same treatment group. PMID:26636025

  11. Career and Technical Education: The Impact of Program Investment on Accountability Ratings

    ERIC Educational Resources Information Center

    Hersperger, Susan L.

    2012-01-01

    Purpose: The purpose of this study was to examine the extent to which Career and Technical Education (CTE) enrollment and expenditure differed as a function of the accountability ratings of Texas public high schools. The extent to which CTE enrollment and expenditure influences accountability ratings is not clear. Accordingly, in this study, CTE…

  12. 40 CFR 96.257 - Closing of general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Allowance Tracking System § 96.257 Closing of general accounts. (a) The CAIR authorized..., which shall include a correctly submitted allowance transfer under §§ 96.260 and 96.261 for any CAIR SO2...

  13. National Aeronautics and Space Administration: 1998 Accountability Report

    NASA Technical Reports Server (NTRS)

    1999-01-01

    This Accountability Report summarizes NASA's program accomplishments and its stewardship over budget and financial resources. The report is the culmination of NASA's management process, which begins with mission definition and program planning, continues with formulation and justification of NASA's budgets for the President and Congress, and ends with NASA scientific and engineering program accomplishments. This report covers NASA's activities from October 1, 1997, through September 30, 1998, with discussion of some subsequent events.

  14. Financial Accounting for Local and State School Systems, 1990.

    ERIC Educational Resources Information Center

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  15. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet and...

  16. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 3 2012-01-01 2012-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet and...

  17. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet and...

  18. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 3 2014-01-01 2014-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet and...

  19. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 3 2011-01-01 2011-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet and...

  20. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...

  1. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...

  2. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...

  3. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...

  4. The Way of the Future: Education Savings Accounts for Every American Family

    ERIC Educational Resources Information Center

    Ladner, Matthew

    2012-01-01

    Education savings accounts are the way of the future. Under such accounts--managed by parents with state supervision to ensure accountability--parents can use their children's education funding to choose among public and private schools, online education programs, certified private tutors, community colleges, and even universities. Education…

  5. Forest inventory: role in accountability for sustainable forest management

    Treesearch

    Lloyd C. Irland

    2007-01-01

    Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...

  6. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

    It must have seemed simple to the framers of No Child Left Behind. For years, they had poured more and more money into federal programs for schools, yet reading performance had not improved. It appeared that the money had gone down a rat hole, and Congress was ready to hold schools accountable. It was time to get tough. Unfortunately, the…

  7. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

  8. 40 CFR 74.50 - Deducting opt-in source allowances from ATS accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year... any Allowance Tracking System accounts in which they are held, the allowances in an amount specified... any Allowance Tracking System Account other than the account of the source that includes opt-in source...

  9. Evaluating Innovations in Home Care for Performance Accountability.

    PubMed

    Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

    2016-01-01

    Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

  10. 7 CFR 1488.21 - Exporter's records and accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... COMMODITIES Financing of Export Sales of Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) Miscellaneous Provisions § 1488.21 Exporter's records and accounts. CCC shall have...

  11. 7 CFR 1488.21 - Exporter's records and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... COMMODITIES Financing of Export Sales of Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) Miscellaneous Provisions § 1488.21 Exporter's records and accounts. CCC shall have...

  12. Report of the Joint Accounting Group.

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, Boulder, CO. National Center for Higher Education Management Systems.

    The Joint Accounting Group (JAG) has as its primary goal to develop a capability to provide uniform transactional finance data at the institutional level. Such data should effectively meet the needs of public reporting, institutional financial management, and program planning. The group believes that the attainment of this goal requires uniformly…

  13. 7 CFR 761.55 - Closing a supervised bank account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.55... loan, and the balance is less than $1,000, the Agency will provide the balance to the borrower to use for authorized loan purposes; (ii) From a Youth loan, and the balance is less than $100, the Agency...

  14. 75 FR 60341 - Deposit Insurance Regulations; Unlimited Coverage for Noninterest-bearing Transaction Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... mail for depositors who ordinarily receive account information in this manner. The notice may be in the... existing information collection, OMB No. 3064-0168, currently entitled SWEEP Accounts: Disclosure of... discontinue its existing ``Transaction Account Guarantee Program Extension'' information collection, OMB No...

  15. 7 CFR 1488.21 - Exporter's records and accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Sales of Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) Miscellaneous Provisions § 1488.21 Exporter's records and accounts. CCC shall have access to and the right to...

  16. 7 CFR 1488.21 - Exporter's records and accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Sales of Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) Miscellaneous Provisions § 1488.21 Exporter's records and accounts. CCC shall have access to and the right to...

  17. 7 CFR 1488.21 - Exporter's records and accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Sales of Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) Miscellaneous Provisions § 1488.21 Exporter's records and accounts. CCC shall have access to and the right to...

  18. Community College-Community Relationships and Civic Accountability.

    ERIC Educational Resources Information Center

    Gillet-Karam, Rosemary

    1996-01-01

    Provides a review of issues involved in interactions between community colleges and their communities, discussing community-based education and services, strategic planning, and community-based programming. Presents examples of current college-community collaborations to illustrate civic accountability. Suggests that these collaborations place…

  19. Performance Contracting - Accountability and the Michigan Education Program.

    ERIC Educational Resources Information Center

    Porter, John W.

    1972-01-01

    A report on the Michigan project in performance contracting is presented. In contrast to the Office of Economic Opportunity announcement that performance contracting is a failure, the Michigan program has been successful in the initial stage of a major experiment (Texarkana Project). The state legislature has appropriated $22.5 million for…

  20. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  1. ASPEN--A Web-Based Application for Managing Student Server Accounts

    ERIC Educational Resources Information Center

    Sandvig, J. Christopher

    2004-01-01

    The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…

  2. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  3. Tribal CCDF Guide to "Financial Management, Grants Administration, and Program Accountability"

    ERIC Educational Resources Information Center

    Child Care Bureau, 2009

    2009-01-01

    Tribal managers and staff working with Federal grants must be fully knowledgeable of all applicable Federal requirements and skilled in applying these requirements to the daily operation of their programs, whether starting a new program or striving to maintain a quality program which meets the intent of the enacting legislation. It is the…

  4. Responding to the Crisis of Accountability: A Review of Program Assessment Methods.

    ERIC Educational Resources Information Center

    Haley, Eric; Jackson, DeForrest

    The advertising program at the University of Tennessee, Knoxville (UTK) has at least 12 measures of program assessment, which serve as a basis for discussion rather than as a prescription for an effective assessment program. The program assessment methods are accrediting, internal program review, teaching evaluations, a university survey of…

  5. Labour and Individual Learning Accounts: Let's Keep Talking.

    ERIC Educational Resources Information Center

    Thomson, Alastair

    1996-01-01

    Reviews British political party proposals for individual learning accounts, designed to give adults purchasing power for further education and training. Raises concerns about effects on existing employee development programs and other potential problems. (SK)

  6. Cross-Disciplinary Collaboration: Fostering Professional Communication Skills in a Graduate Accounting Certificate Program

    ERIC Educational Resources Information Center

    Brizee, Allen; Langmead, Joseph

    2014-01-01

    For decades, scholars and working professionals have known that accountants struggle with communication. Experts agree that integrating communication pedagogy into accounting courses is the most effective way of addressing this problem, but an integrated approach is not always possible. In this programmatic and pedagogical article, we address this…

  7. Program Accountability for Students Who Are Visually Impaired

    ERIC Educational Resources Information Center

    Toelle, Nancy M.; Blankenship, Karen E.

    2008-01-01

    Administrators across the U.S. are collecting and analyzing program and student-specific data to meet the requirements of the No Child Left Behind Act (2001), Individuals with Disabilities Education Act (2004), and state performance plans. Although most states are not required to disaggregate data for students who are visually impaired,…

  8. Accountability Practices of Wisconsin Elementary School Counselors

    ERIC Educational Resources Information Center

    Brink, Marilyn C. H.

    2013-01-01

    The accountability movement in education and the development of the American School Counselor Association (ASCA) National Model encourages school counselors to evaluate the effectiveness of their school counseling program based on student achievement. This study surveyed Wisconsin elementary school counselors to determine their use of…

  9. Accountability and Productivity in the Community College System, Fiscal Year 2002.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This report, conducted by the Illinois Community College Board, highlights and summarizes accountability activities and initiatives described by Illinois' 48 community colleges in their 2002 Accountability/Program Review Reports. The report provides evidence that Illinois' comprehensive community colleges play a vital role in the state's…

  10. Perceptions of the Impact of Accountability on the Role of Principals

    ERIC Educational Resources Information Center

    Lyons, James E.; Algozzine, Bob

    2006-01-01

    Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's…

  11. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

    ... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

  12. "Failure" Irrelevant: Virtual Schools and Accountability-Immunity

    ERIC Educational Resources Information Center

    Nespor, Jan; Voithofer, Rick

    2016-01-01

    Background: Virtual schools--free, state-funded, credit-awarding elementary and secondary schools offering curricula and programs exclusively online--are a rapidly expanding sector of U.S. education. Some of the largest of these schools have low graduation rates and receive "failing" rankings on state accountability metrics. They…

  13. Individual Learning Accounts: Honourable Intentions, Ignoble Utility?

    ERIC Educational Resources Information Center

    Thursfield, Denise; Smith, Vikki; Holden, Rick; Hamblett, John

    2002-01-01

    Evaluation of the implementation of Individual Learning Accounts in Britain revealed five themes that may explain the program's lack of success: individualistic approach to adult education, conflict of individualism with partnership, ineffective targeting of low-skilled populations, lack of linkage with a lifelong commitment to learning, and…

  14. Accountability with Voucher Threats, Responses, and the Test-Taking Population: Regression Discontinuity Evidence from Florida

    ERIC Educational Resources Information Center

    Chakrabarti, Rajashri

    2013-01-01

    Florida's 1999 A-plus program was a consequential accountability program that embedded vouchers in an accountability regime. Under Florida rules, scores of students in several special education (ESE) and limited English proficient (LEP) categories were not included in the computation of school grades. One might expect these rules to induce F…

  15. [Management accounting in hospital setting].

    PubMed

    Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

    1998-12-01

    The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

  16. 10 CFR 63.78 - Material control and accounting records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Material control and accounting records and reports. 63.78 Section 63.78 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) DISPOSAL OF HIGH-LEVEL RADIOACTIVE WASTES... Material control and accounting records and reports. DOE shall implement a program of material control and...

  17. Made to Measure: College Leaders Come Together to Strengthen Institutional Accountability

    ERIC Educational Resources Information Center

    Boerner, Heather

    2015-01-01

    Since the American Association of Community Colleges (AACC) launched the Voluntary Framework of Accountability (VFA) in 2011, accountability measures have sprung up in just about every corner of higher education. There is the Integrated Postsecondary Education Data System (IPEDS), the National Governors Association's Complete to Compete program,…

  18. Experience of Developing Cloud Service for accounting Sales in installments

    NASA Astrophysics Data System (ADS)

    Barankov, V. V.; Barankova, I. I.; Mikhailova, U. V.; Kalugina, O. B.

    2018-05-01

    The paper presents the developed and implemented system of accounting sales in installments using tables as a cloud variant of Google services. The main system requirements and the special features of the program implementation such as the multi user data cleaning, the volume and speed of converting the tables, the mechanisms of conditional formatting of cells, the protection of cells and ranges and the data input check are provided. The paper also discusses the functionality of the system of accounting sales in installments, which is implemented by the formulae in the cells, the formulae in the extra options of Google tables and by programming in Google Apps Script, as a cloud variant of Java Script. The safety and security of the customers’ data, as well as staff members’ accountability and responsibility for the input of data in the system, are provided by a number of information security measures

  19. Use of a cost accounting system to evaluate costs of a VA special program.

    PubMed

    Menke, T J; Wray, N P

    1999-04-01

    The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

  20. Building regulatory and operational flexibility into accountable care organizations and 'shared savings'.

    PubMed

    Lieberman, Steven M; Bertko, John M

    2011-01-01

    The Affordable Care Act created accountable care organizations (ACOs), which will be a new part of Medicare as of January 2012, together with a "shared savings program" that will modify how these organizations will be paid to care for patients. Accountable care organizations have the potential to lower costs, improve the quality of care, facilitate delivery system reform, and promote innovation in health care. The federal government is set to create rules to regulate these organizations and has broad discretion to allow them to pursue a variety of approaches. Drawing on experience from some ACO pilot programs and the Medicare Part D prescription drug coverage program, we argue that regulations governing accountable care organizations should be flexible, encouraging of diversity and innovation and allowing for changes over time based on lessons learned. We recommend using regulations as a general framework, while relying on notices and other guidance below the regulatory level to spell out specific requirements.

  1. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  2. Accountability and Other CAUSES of Total Quality Management.

    ERIC Educational Resources Information Center

    Aamot, Karen; Piotrowski, Craig

    1995-01-01

    Describes Total Quality Management (TQM) techniques implemented at Waukesha County Technical College (Wisconsin). The CAUSES program focuses on customers, accountability, understanding, self-improvement, education, and searching. Describes application of TQM to the fixed-asset team project. Four figures are included. (LMI)

  3. 40 CFR 97.351 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... § 97.384(e), upon receipt of a complete certificate of representation under § 97.313, the Administrator... representation was submitted, unless the source already has a compliance account. (b) General accounts—(1... Program on behalf of such persons and that each such person shall be fully bound by my representations...

  4. 40 CFR 97.351 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... § 97.384(e), upon receipt of a complete certificate of representation under § 97.313, the Administrator... representation was submitted, unless the source already has a compliance account. (b) General accounts—(1... Program on behalf of such persons and that each such person shall be fully bound by my representations...

  5. Cost Accounting and Analysis for University Libraries

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    1971-01-01

    The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)

  6. Commercial remote sensing & spatial information technologies program : program highlights.

    DOT National Transportation Integrated Search

    2017-01-01

    The Commercial Remote Sensing and Spatial Information Technologies (CRS&SI) program was a congressionally mandated program authorized in the Safe, Accountable, Flexible and Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU). Under t...

  7. How "accountable" are accountable care organizations?

    PubMed

    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

  8. Teaching Accounting in English in Higher Education--Does the Language Matter?

    ERIC Educational Resources Information Center

    Cai, Huan; Wang, Meining; Yang, Yingmei

    2018-01-01

    Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong…

  9. Major Management Challenges and Program Risks. Department of Education

    DTIC Science & Technology

    2001-01-01

    GAO United States General Accounting Office Performance and Accountability SeriesJanuary 2001 Major Management Challenges and Program Risks ...34) Title and Subtitle Major Management Challenges and Program Risks Department of Education Contract or Grant Number Program Element Number Authors...Accountability Series: Major Management Challenges and Program Risks . In that series, GAO advised the Congress that it planned to reassess the

  10. Holding Accountability Models Accountable

    ERIC Educational Resources Information Center

    Pyatte, Jeff A.

    1974-01-01

    This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)

  11. The Cost-Accounting Mechanism in Higher Educational Institutions.

    ERIC Educational Resources Information Center

    Lukoshkin, A. P.; Min'ko, E. V.

    1990-01-01

    Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

  12. The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

    DTIC Science & Technology

    1988-12-01

    and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

  13. Carbon accounting rules and guidelines for the United States Forest Sector

    Treesearch

    Richard A. Birdsey

    2006-01-01

    The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

  14. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  15. Guidelines to Student Activity Fund Accounting. Revised.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    This booklet provides guidelines to help school business officials develop sound procedures for keeping proper accounts of and managing the money raised and spent in the course of conducting student activity programs. The booklet notes the roles of the administrators and activity advisers related to management of the student activity fund, then…

  16. Integrating Career Development into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

  17. Questioning in Simulated Accountant-Client Consultations: Exploring Implications for ESP Teaching

    ERIC Educational Resources Information Center

    Burns, Anne; Moore, Stephen

    2008-01-01

    The field of accountancy plays a vital role in the financial health of modern-day economies. It also attracts very large numbers of students, many for whom English is not their first language, who train in a variety of undergraduate and postgraduate programs at English-medium universities. Yet, surprisingly, the discourse of accountants has been…

  18. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  19. Introducing an accountability framework for polio eradication in Ethiopia: results from the first year of implementation 2014-2015

    PubMed Central

    Kassahun, Aron; Braka, Fiona; Gallagher, Kathleen; Gebriel, Aregai Wolde; Nsubuga, Peter; M’pele-Kilebou, Pierre

    2017-01-01

    Introduction the World Health Organization (WHO), Ethiopia country office, introduced an accountability framework into its Polio Eradication Program in 2014 with the aim of improving the program's performance. Our study aims to evaluate staff performance and key program indicators following the introduction of the accountability framework. Methods the impact of the WHO accountability framework was reviewed after its first year of implementation from June 2014 to June 2015. We analyzed selected program and staff performance indicators associated with acute flaccid paralysis (AFP) surveillance from a database available at WHO. Data on managerial actions taken were also reviewed. Performance of a total of 38 staff was evaluated during our review. Results our review of results for the first four quarters of implementation of the polio eradication accountability framework showed improvement both at the program and individual level when compared with the previous year. Managerial actions taken during the study period based on the results from the monitoring tool included eleven written acknowledgments, six discussions regarding performance improvement, six rotations of staff, four written first-warning letters and nine non-renewal of contracts. Conclusion the introduction of the accountability framework resulted in improvement in staff performance and overall program indicators for AFP surveillance. PMID:28890753

  20. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

  1. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

  2. Managerial Accounting in Library and Information Science Education.

    ERIC Educational Resources Information Center

    Hayes, Robert M.

    1983-01-01

    Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

  3. Accounting for social accountability: developing critiques of social accountability within medical education.

    PubMed

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  4. Measuring What Matters: A Stronger Accountability Model for Teacher Education [Executive Summary

    ERIC Educational Resources Information Center

    Crowe, Edward

    2010-01-01

    Our current system for holding U.S. teacher education programs accountable doesn't guarantee program quality or serve the needs of schools and students. State oversight for teacher preparation programs mostly ignores the impact of graduates on the K-12 students they teach, and it gives little attention to where graduates teach or how long they…

  5. Assessment and Program Accountability in Early Childhood Education: Lessons Learned in Ohio

    ERIC Educational Resources Information Center

    Boat, Mary; Zorn, Debbie; Austin, James T.

    2005-01-01

    Ensuring that children, especially those from disadvantaged backgrounds, start school ready to learn is an important goal. This paper presents lessons learned from the state of Ohio's multi-year program to develop a standards-based assessment system for programs delivering state-funded early childhood education (ECE) through programs receiving…

  6. Financial management of a hospice program.

    PubMed

    Simione, Robert J; Simione, Kathleen A

    2002-07-01

    Agencies interested in starting hospice programs or maximizing the benefits of existing programs need to implement and maintain accurate and effective internal cost accounting systems. Once established, a cost accounting system provides the administrators of the hospice program with information to prepare budget projections, perform break-even analysis, and develop other reports to assist in making sound business decisions to ensure success.

  7. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  8. Sustaining Reliability on Accountability Measures at The Johns Hopkins Hospital.

    PubMed

    Pronovost, Peter J; Holzmueller, Christine G; Callender, Tiffany; Demski, Renee; Winner, Laura; Day, Richard; Austin, J Matthew; Berenholtz, Sean M; Miller, Marlene R

    2016-02-01

    In 2012 Johns Hopkins Medicine leaders challenged their health system to reliably deliver best practice care linked to nationally vetted core measures and achieve The Joint Commission Top Performer on Key Quality Measures ®program recognition and the Delmarva Foundation award. Thus, the Armstrong Institute for Patient Safety and Quality implemented an initiative to ensure that ≥96% of patients received care linked to measures. Nine low-performing process measures were targeted for improvement-eight Joint Commission accountability measures and one Delmarva Foundation core measure. In the initial evaluation at The Johns Hopkins Hospital, all accountability measures for the Top Performer program reached the required ≥95% performance, gaining them recognition by The Joint Commission in 2013. Efforts were made to sustain performance of accountability measures at The Johns Hopkins Hospital. Improvements were sustained through 2014 using the following conceptual framework: declare and communicate goals, create an enabling infrastructure, engage clinicians and connect them in peer learning communities, report transparently, and create accountability systems. One part of the accountability system was for teams to create a sustainability plan, which they presented to senior leaders. To support sustained improvements, Armstrong Institute leaders added a project management office for all externally reported quality measures and concurrent reviewers to audit performance on care processes for certain measure sets. The Johns Hopkins Hospital sustained performance on all accountability measures, and now more than 96% of patients receive recommended care consistent with nationally vetted quality measures. The initiative methods enabled the transition of quality improvement from an isolated project to a way of leading an organization.

  9. Evaluating an Accountability Mentoring Approach for School Counselors

    ERIC Educational Resources Information Center

    Milsom, Amy; McCormick, Katlyn

    2015-01-01

    School counselors are encouraged to use accountability in order to advocate for their programs and students, but many school counselors lack confidence to work with data. This project examined the effectiveness of an individualized mentoring intervention targeting data attitudes, self-efficacy, and behaviors. After participating in the…

  10. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... requirements of the Office of Management and Budget. (c) The two regional branches (the Northern Region and the...

  11. Cost Accounting and Analysis for University Libraries.

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

  12. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  13. Constraints and Negotiations: TFA, Accountability, and Scripted Programs in Urban Schools

    ERIC Educational Resources Information Center

    Kavanagh, Kara M.; Fisher-Ari, Teresa R.

    2017-01-01

    As the educational community continues to consider the impact of the proliferation of accountability-aimed reform on students, schools, and communities, the consequences of said reforms on teachers must be included. Results of this study indicate that even distant, broad educational policies manifest in specific and profound ways in teachers'…

  14. Performance testing accountability measurements

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Oldham, R.D.; Mitchell, W.G.; Spaletto, M.I.

    The New Brunswick Laboratory (NBL) provides assessment support to the DOE Operations Offices in the area of Material Control and Accountability (MC and A). During surveys of facilities, the Operations Offices have begun to request from NBL either assistance in providing materials for performance testing of accountability measurements or both materials and personnel to do performance testing. To meet these needs, NBL has developed measurement and measurement control performance test procedures and materials. The present NBL repertoire of performance tests include the following: (1) mass measurement performance testing procedures using calibrated and traceable test weights, (2) uranium elemental concentration (assay)more » measurement performance tests which use ampulated solutions of normal uranyl nitrate containing approximately 7 milligrams of uranium per gram of solution, and (3) uranium isotopic measurement performance tests which use ampulated uranyl nitrate solutions with enrichments ranging from 4% to 90% U-235. The preparation, characterization, and packaging of the uranium isotopic and assay performance test materials were done in cooperation with the NBL Safeguards Measurements Evaluation Program since these materials can be used for both purposes.« less

  15. Accounting for Special Revenue Sharing Grants. A Human Resource Management Course Monograph. No. 2 in a Series.

    ERIC Educational Resources Information Center

    Gunn, Sanford C.

    A training course to introduce students to the problems and accounting methods for Comprehensive Employment and Training Act (CETA) programs should consider four major areas. Within these areas certain objectives should be met: (1) to acquire background knowledge on manpower programs and typical fund accounting procedures, (2) to understand the…

  16. Seeking Accountability through State-Appointed Emergency District Management

    ERIC Educational Resources Information Center

    Arsen, David; Mason, Mary L.

    2013-01-01

    Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This article analyzes…

  17. Research Productivity of Accounting Faculty: An Exploratory Study

    ERIC Educational Resources Information Center

    Chen, Yining; Nixon, Mary R.; Gupta, Ashok; Hoshower, Leon

    2010-01-01

    This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research. Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were…

  18. A Common Postsecondary Data Dictionary for Perkins Accountability

    ERIC Educational Resources Information Center

    Kotamraju, Pradeep; Richards, Amanda; Wun, Jolene; Klein, Steven G.

    2010-01-01

    This project assesses the feasibility of creating a voluntary, nationwide data dictionary that can be used to standardize the reporting of postsecondary accountability reporting requirements for the Carl D. Perkins Career and Technical Education Act of 2006 (otherwise known as Perkins IV). Variables, field codes, and programming instructions,…

  19. Monitoring programs need to take into account imperfect species detectability

    USGS Publications Warehouse

    Kery, M.; Schmid, Hans

    2004-01-01

    Biodiversiry monitoring is important to identify biological units in need of conservation and to check the effectiveness of conservation actions. Programs generally monitor species richness and its changes (trend). Usually, no correction is made for imperfect species detectability. Instead, it is assumed that each species present has the same probability of being recorded and that there is no difference in this detectability across space and time, e.g. among observers and habitats. Consequently, species richness is determined by enumeration as the sum of species recorded. In Switzerland, the federal government has recently launched a comprehensive program that aims at detecting changes in biodiversity at all levels of biological integration. Birds are an important part of that program. Since 1999, 23 visits per breeding season are made to each of >250 1 km2 squares to map the territories of all detected breeding bird species. Here, we analyse data from three squares to illustrate the use of capture-recapture models in monitoring to obtain detectability-corrected estimates of species richness and trend. Species detectability averaged only 85%. Hence an estimated 15% of species present remained overlooked even after three visits. Within a square, changes in detectability for different years were of the same magnitude when surveys were conducted by the same observer as when they were by different observers. Estimates of trend were usually biased and community turnover was overestimated when based on enumeration. Here we use bird data as an illustration of methods. However, species detectability for any taxon is unlikely ever to be perfect or even constant across categories to be compared. Therefore, monitoring programs should correct for species detectability.

  20. Government Accounting

    DTIC Science & Technology

    1999-06-22

    Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

  1. "Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling

    ERIC Educational Resources Information Center

    Lingard, Bob; Sellar, Sam

    2013-01-01

    This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case study,…

  2. LINKING PUBLIC HEALTH AND AIR QUALITY DATA FOR ACCOUNTABILITY

    EPA Science Inventory

    Program Area: Environmental Health

    Topic Area: Linking Public Health Data into Action

    Title of Presentation: Linking Public Health and Air Quality Data for Accountability

    Background and Significance

    Tracking environmental exposures to air pollutan...

  3. 78 FR 37598 - Missing Participants in Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Request for information. SUMMARY: PBGC is soliciting information from the public to assist it in making decisions about implementing a new program to deal with...

  4. Milwaukee Voucher-School Leaders' Views on Accountability: What Are They, and Why Do They Matter?

    ERIC Educational Resources Information Center

    Ford, Michael R.

    2016-01-01

    This article uses originally collected survey data to determine how leaders of private schools in the nation's oldest school-voucher program define accountability and perceive the state agency charged with holding them accountable. The results indicate voucher-school administrators' views on accountability are influenced by their school's level of…

  5. Pedagogy of natural resource taxation in professional accounting programs

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Reese, C.E.

    1983-03-01

    After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with amore » natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.« less

  6. How Does the Air Force Create Effective Accountability for Initial Spares?

    DTIC Science & Technology

    1990-05-01

    effective accountability for initial spares? AUTHOR: Pamela J. Henson, Civilian, USAF The accountability for acquisition cost , schedule, and...in place to allow the Program Manager to effectively manage this cost element. Initial spares have traditionally been managed in Air Force Logistics...at Maxwell Air Force Base. Pamela became the Chief, Cost Analysis Division at HQ Air Force Logistics Command in 1987, where she received the Civilian

  7. Solutions for filling gaps in accountable care measure sets.

    PubMed

    Valuck, Tom; Dugan, Donna; Dubois, Robert W; Westrich, Kimberly; Penso, Jerry; McClellan, Mark

    2015-10-01

    A primary objective of accountable care is to support providers in reforming care to improve outcomes and lower costs. Gaps in accountable care measure sets may cause missed opportunities for improvement and missed signals of problems in care. Measures to balance financial incentives may be particularly important for high-cost conditions or specialty treatments. This study explored gaps in measure sets for specific conditions and offers strategies for more comprehensive measurement that do not necessarily require more measures. A descriptive analysis of measure gaps in accountable care programs and proposed solutions for filling the gaps. We analyzed gaps in 2 accountable care organization measure sets for 20 high-priority clinical conditions by comparing the measures in those sets with clinical guidelines and assessing the use of outcome measures. Where we identified gaps, we looked for existing measures to address the gaps. Gaps not addressed by existing measures were considered areas for measure development or measurement strategy refinement. We found measure gaps across all 20 conditions, including those conditions that are commonly addressed in current measure sets. In addition, we found many gaps that could not be filled by existing measures. Results across all 20 conditions informed recommendations for measure set improvement. Addressing all gaps in accountable care measure sets with more of the same types of measures and approaches to measurement would require an impractical number of measures and would miss the opportunity to use better measures and innovative approaches. Strategies for effectively filling measure gaps include using preferred measure types such as cross-cutting, outcome, and patient-reported measures. Program implementers should also apply new approaches to measurement, including layered and modular models.

  8. Patient-accounts managers' roles expand, but few recruiting, training programs exist.

    PubMed

    Nemes, J

    1991-06-17

    Patient-accounts managers oversee collection of 90% of hospitals' gross revenues, yet experts say the healthcare industry isn't doing enough to educate, recruit and retain these professionals. The expanding roles of these managers--often known as business office managers--are fueling calls for more education to help them advance in their field and higher pay to interest more people in the position.

  9. South Carolina Student Accountability System OSIRIS Instruction Manual.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  10. Manpower Goals Planning and Accountability. Research Report 34.

    ERIC Educational Resources Information Center

    Niehaus, R. J.; Nitterhouse, D.

    Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order…

  11. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...

  12. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    ERIC Educational Resources Information Center

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  13. National Aeronautics and Space Administration 1999 Accountability Report

    NASA Technical Reports Server (NTRS)

    1999-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with the resulting scientific and engineering program accomplishments. The report covers activities from October 1, 1998, through September 30, 1999, with a discussion of some subsequent events. Program accomplishments included the deployment and operation of the Chandra X-ray Observatory, the delivery of supplies and equipment needed to live and operate on the International Space Station, and the development of the first global 3-D map of Mars. Achievements are highlighted in the Statement of the Administrator and summarized in the performance section of this report.

  14. Clinical Nurse Specialists Guide Staff Nurses to Promote Practice Accountability Through Peer Review.

    PubMed

    Semper, Julie; Halvorson, Betty; Hersh, Mary; Torres, Clare; Lillington, Linda

    2016-01-01

    The aim of the study was to describe the clinical nurse specialist role in developing and implementing a staff nurse education program to promote practice accountability using peer review principles. Peer review is essential for professional nursing practice demanding a significant culture change. Clinical nurse specialists in a Magnet-designated community hospital were charged with developing a staff nurse peer review education program. Peer review is a recognized mechanism of professional self-regulation to ensure delivery of quality care. The American Nurses Association strongly urges incorporating peer review in professional nursing practice models. Clinical nurse specialists play a critical role in educating staff nurses about practice accountability. Clinical nurse specialists developed an education program guided by the American Nurses Association's principles of peer review. A baseline needs assessment identified potential barriers and learning needs. Content incorporated tools and strategies to build communication skills, collaboration, practice change, and peer accountability. The education program resulted in increased staff nurse knowledge about peer review and application of peer review principles in practice. Clinical nurse specialists played a critical role in helping staff nurses understand peer review and its application to practice. The clinical nurse specialist role will continue to be important in sustaining the application of peer review principles in practice.

  15. Can Failure Succeed? Using Racial Subgroup Rules to Analyze the Effect of School Accountability Failure on Student Performance

    ERIC Educational Resources Information Center

    Sims, David P.

    2013-01-01

    Many school accountability programs are built on the premise that the sanctions attached to failure will produce higher future student achievement. Furthermore, such programs often include subgroup achievement rules that attempt to hold schools accountable for the performance of all demographic classes of students. This paper looks at two issues:…

  16. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  17. The Next Generation of State Assessment and Accountability

    ERIC Educational Resources Information Center

    Rothman, Robert; Marion, Scott F.

    2016-01-01

    A pilot program in New Hampshire models innovative ways creating and applying state assessments and educator accountability. A study of New Hampshire's new system, which has already received approval by the U.S. Department of Education under a waiver from NCLB, finds some positive results and also suggests challenges states might face in putting…

  18. An Accreditation Dilemma: The Tension between Program Accountability and Program Improvement in Programmatic Accreditation

    ERIC Educational Resources Information Center

    Murray, Frank B.

    2009-01-01

    Because there is more doubt than ever before about the accomplishments of today's college graduates, the public, employers, often the graduates themselves, and others seek assurance that a program's graduates are competent and qualified. There is now the expectation that accreditation will give them that assurance. Moreover, nearly everyone seeks…

  19. Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

    ERIC Educational Resources Information Center

    Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

    2011-01-01

    Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

  20. Accountable care organizations: impact on pharmacy.

    PubMed

    Amara, Shilpa; Adamson, Robert T; Lew, Indu; Slonim, Anthony

    2014-03-01

    The Patient Protection and Affordable Care Act (PPACA) has considerably transformed the approaches being used to deliver health care in the United States. It was enacted to expand health insurance access, improve funding for health professions education, and reform patient care delivery. The traditional fee-for-service payment system has been criticized for overspending and providing substandard quality of care. The Accountable Care Organization (ACO) was developed as a payment reform mechanism to slow rising health care costs and improve quality. Under this concept, networks of clinicians and hospitals share responsibility for a population of patients and are held accountable for the financial and clinical outcomes. Due to high rates of medication misuse, nonadherence to therapeutic medication regimens, and preventable adverse drug events, pharmacists are in an ideal position to manage drug therapy and reduce health care expenditures; as such, they may be valuable assets to the ACO team. This article discusses the role of the pharmacist in the era of ACOs specifically and health care reform globally. It outlines pharmacy-related quality of care measures, medication therapy management (MTM) programs (which may provide the foundation for pharmacist involvement in ACOs), and pharmacist functions in patient-centered medical homes (through which ACO services may be organized). The article concludes with a description of successful ACO models that have incorporated pharmacists into their programs.

  1. Accounting 10-20-30. Business Education Curriculum Guide.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton. Curriculum Branch.

    This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

  2. Improving awareness, accountability, and access through health coaching: qualitative study of patients' perspectives.

    PubMed

    Liddy, Clare; Johnston, Sharon; Irving, Hannah; Nash, Kate; Ward, Natalie

    2015-03-01

    To assess patients' experiences with and perceptions of health coaching as part of their ongoing care. A qualitative research design using semistructured interviews that were recorded and transcribed verbatim.Setting Ottawa, Ont. Eleven patients (> 18 years of age) enrolled in a health coaching pilot program who were at risk of or diagnosed with type 2 diabetes. Patients' perspectives were assessed with semistructured interviews. Interviews were conducted with 11 patients at the end of the pilot program, using a stratified sampling approach to ensure maximum variation. All patients found the overall experience with the health coaching program to be positive. Patients believed the health coaching program was effective in increasing awareness of how diabetes affected their bodies and health, in building accountability for their health-related actions, and in improving access to care and other health resources. Patients perceive one-on-one health coaching as an acceptable intervention in their ongoing care. Patients enrolled in the health coaching pilot program believed that there was an improvement in access to care, health literacy, and accountability,all factors considered to be precursors to behavioural change.

  3. The Impact of the Supplemental Instruction Leader on Student Performance in Introductory Accounting

    ERIC Educational Resources Information Center

    Jones, Jefferson P.

    2013-01-01

    This study explores the association between a supplemental instruction (SI) program and student performance in an introductory accounting course. SI is a proactive academic support program that is aimed at improving student learning in traditionally "high-risk" college courses by integrating learning and critical thinking strategies with…

  4. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  5. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...

  6. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  7. Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

    PubMed

    Seninger, Stephen; Smith, Dean G

    2004-01-01

    Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations.

  8. Applying Japanese management tips to patient accounts.

    PubMed

    Groenevelt, C J

    1990-04-01

    "Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.

  9. Accounting Employers' Expectations--The Ideal Accounting Graduates

    ERIC Educational Resources Information Center

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  10. Grant programs : design features shape flexibility, accountability, and performance information

    DOT National Transportation Integrated Search

    1998-06-01

    Flexible grants--block grants and similar programs that give state or local governments the flexibility to adapt funded activities to fit the state or local context--are an adaptable policy tool and are found in fields from urban transit to community...

  11. Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education

    ERIC Educational Resources Information Center

    Meier, Heidi Hylton; Smith, Deborah Drummond

    2016-01-01

    This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…

  12. New Mexico district work-effort analysis computer program

    USGS Publications Warehouse

    Hiss, W.L.; Trantolo, A.P.; Sparks, J.L.

    1972-01-01

    The computer program (CAN 2) described in this report is one of several related programs used in the New Mexico District cost-analysis system. The work-effort information used in these programs is accumulated and entered to the nearest hour on forms completed by each employee. Tabulating cards are punched directly from these forms after visual examinations for errors are made. Reports containing detailed work-effort data itemized by employee within each project and account and by account and project for each employee are prepared for both current-month and year-to-date periods by the CAN 2 computer program. An option allowing preparation of reports for a specified 3-month period is provided. The total number of hours worked on each account and project and a grand total of hours worked in the New Mexico District is computed and presented in a summary report for each period. Work effort not chargeable directly to individual projects or accounts is considered as overhead and can be apportioned to the individual accounts and projects on the basis of the ratio of the total hours of work effort for the individual accounts or projects to the total New Mexico District work effort at the option of the user. The hours of work performed by a particular section, such as General Investigations or Surface Water, are prorated and charged to the projects or accounts within the particular section. A number of surveillance or buffer accounts are employed to account for the hours worked on special events or on those parts of large projects or accounts that require a more detailed analysis. Any part of the New Mexico District operation can be separated and analyzed in detail by establishing an appropriate buffer account. With the exception of statements associated with word size, the computer program is written in FORTRAN IV in a relatively low and standard language level to facilitate its use on different digital computers. The program has been run only on a Control Data Corporation

  13. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  14. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

  15. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

  16. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  18. Employability Skills of International Accounting Graduates: Internship Providers' Perspectives

    ERIC Educational Resources Information Center

    Jackling, Beverley; Natoli, Riccardo

    2015-01-01

    Purpose: The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship. Design/methodology/approach: The study involved a survey of internship providers…

  19. Welfare Recipiency and Savings Outcomes in Individual Development Accounts

    ERIC Educational Resources Information Center

    Zhan, Min; Sherraden, Michael; Schreiner, Mark

    2004-01-01

    The authors examined how welfare recipiency is associated with savings outcomes in individual development accounts (IDAs), a structured savings program for low-income people. They investigated whether welfare recipients can save if they are provided with incentives. Data for this study ore from the American Dream Demonstration (ADD), the first…

  20. Public Accountability & Private-School Choice: A Policy Toolkit from the Thomas B. Fordham Institute. Revised

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2014

    2014-01-01

    As voucher and tax-credit scholarship programs have expanded in recent years, another promising development has been the incorporation, into more such programs, of provisions that hold participating private schools to account for their students' performance. The newest and largest voucher programs, such as those in Louisiana and Indiana, have gone…

  1. Using Principles of Programmed Instruction

    ERIC Educational Resources Information Center

    Huffman, Harry

    1971-01-01

    Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

  2. Space Station Freedom Water Recovery test total organic carbon accountability

    NASA Technical Reports Server (NTRS)

    Davidson, Michael W.; Slivon, Laurence; Sheldon, Linda; Traweek, Mary

    1991-01-01

    Marshall Space Flight Center's (MSFC) Water Recovery Test (WRT) addresses the concept of integrated hygiene and potable reuse water recovery systems baselined for Space Station Freedom (SSF). To assess the adequacy of water recovery system designs and the conformance of reclaimed water quality to established specifications, MSFC has initiated an extensive water characterization program. MSFC's goal is to quantitatively account for a large percentage of organic compounds present in waste and reclaimed hygiene and potable waters from the WRT and in humidity condensate from Spacelab missions. The program is coordinated into Phase A and B. Phase A's focus is qualitative and semi-quantitative. Precise quantitative analyses are not emphasized. Phase B's focus centers on a near complete quantitative characterization of all water types. Technical approaches along with Phase A and partial Phase B investigations on the compositional analysis of Total Organic Carbon (TOC) Accountability are presented.

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  4. Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework

    NASA Astrophysics Data System (ADS)

    McCoy, Amy L.; Holmes, S. Rankin; Boisjolie, Brett A.

    2018-03-01

    Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

  5. Flow Restoration in the Columbia River Basin: An Evaluation of a Flow Restoration Accounting Framework.

    PubMed

    McCoy, Amy L; Holmes, S Rankin; Boisjolie, Brett A

    2018-03-01

    Securing environmental flows in support of freshwater biodiversity is an evolving field of practice. An example of a large-scale program dedicated to restoring environmental flows is the Columbia Basin Water Transactions Program in the Pacific Northwest region of North America, which has been restoring flows in dewatered tributary habitats for imperiled salmon species over the past decade. This paper discusses a four-tiered flow restoration accounting framework for tracking the implementation and impacts of water transactions as an effective tool for adaptive management. The flow restoration accounting framework provides compliance and flow accounting information to monitor transaction efficacy. We review the implementation of the flow restoration accounting framework monitoring framework to demonstrate (a) the extent of water transactions that have been implemented over the past decade, (b) the volumes of restored flow in meeting flow targets for restoring habitat for anadromous fish species, and (c) an example of aquatic habitat enhancement that resulted from Columbia Basin Water Transactions Program investments. Project results show that from 2002 to 2015, the Columbia Basin Water Transactions Program has completed more than 450 water rights transactions, restoring approximately 1.59 million megaliters to date, with an additional 10.98 million megaliters of flow protected for use over the next 100 years. This has resulted in the watering of over 2414 stream kilometers within the Columbia Basin. We conclude with a discussion of the insights gained through the implementation of the flow restoration accounting framework. Understanding the approach and efficacy of a monitoring framework applied across a large river basin can be informative to emerging flow-restoration and adaptive management efforts in areas of conservation concern.

  6. School Accounting, Budgeting and Finance Challenges. Programs to Help Your School District Improve Its Accounting Procedures, Budgeting Methods and Financial Reporting.

    ERIC Educational Resources Information Center

    Stolberg, Charles G., Ed.

    To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the…

  7. Worker Retraining: Fifth Accountability Report for Worker Retraining Programs. (Formerly HB 1988).

    ERIC Educational Resources Information Center

    Washington State Board for Community and Technical Colleges, Olympia.

    This report is the fifth review of the accomplishments of Washington's 32 two-year colleges under the provisions of the Worker Retraining program. The Worker Retraining program assures that jobless workers have immediate access to job retraining for a new career if they are not able to find work in their current field. It also builds the capacity…

  8. Accountability Studies on Air Pollution and Health: the HEI Experience.

    PubMed

    Boogaard, Hanna; van Erp, Annemoon M; Walker, Katherine D; Shaikh, Rashid

    2017-12-01

    Assessing health effects of air quality interventions is of ever-increasing interest. Given the prominent role Health Effects Institute (HEI) has played in accountability research, this review focuses on HEI's recent experiences, the challenges it has encountered, and provides possible directions for future research. Most accountability studies to date have focused on effects of relatively short-term, local-scale, and sometimes temporary interventions. Only a few recent accountability studies have sought to investigate large-scale, multiyear regulatory programs. Common challenges encountered include lack of statistical power, how to account appropriately for background trends in air quality and health, and difficulties in direct attribution of changes in air pollution and health to a single intervention among many regulatory actions. New methods have been developed for accountability research that has shown promise addressing some of those challenges, including use of causal inference methods. These and other approaches that would enhance the attribution of changes in air quality and health directly to an intervention should continue to be further explored. In addition, integration of social and behavioral sciences in accountability research is warranted, and climate related co-benefits and dis-benefits may be considered.

  9. 34 CFR 686.36 - Fiscal control and fund accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Section 686.36 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION (CONTINUED) TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION (TEACH) GRANT PROGRAM Administration of Grant Payments § 686.36 Fiscal control and fund accounting...

  10. An Analysis of CPA Firm Recruiters' Perceptions of Online Masters of Accounting Degrees

    ERIC Educational Resources Information Center

    Metrejean, Eddie; Noland, Thomas G.

    2011-01-01

    Online education continues to grow at a rapid pace. Assessment of the effectiveness of online programs is needed to differentiate legitimate programs from diploma mills. The authors examined the perceptions of CPA firm recruiters on whether an online Master of Accounting (MACC) matters in the hiring decision. Results show that recruiters do not…

  11. Independent evaluation: insights from public accounting.

    PubMed

    Brown, Abigail B; Klerman, Jacob Alex

    2012-06-01

    Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.

  12. Assessment and Accountability for Programs Serving Young Children with Disabilities

    ERIC Educational Resources Information Center

    Hebbeler, Kathleen; Barton, Lauren R.; Mallik, Sangeeta

    2008-01-01

    States currently are in the process of developing child and family outcome measurement systems for young children with disabilities to meet federal data reporting requirements for the Part C (Infants and Toddlers with Disabilities) and Part B Preschool Grants program supported through the Individuals with Disabilities Education Act. This article…

  13. Metabolic balance analysis program

    NASA Technical Reports Server (NTRS)

    Rombach, J.

    1971-01-01

    Computer program calculates 28 day diet for life support consumables requirements and waste removal. Equations representing food breakdown into carbohydrates, fats, and proteins, modified to account for digestive materials and indigestible crude fibers, formulate total energy consumption. Program applications are listed.

  14. Building blocks for social accountability: a conceptual framework to guide medical schools.

    PubMed

    Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni

    2016-08-26

    This paper presents a conceptual framework developed from empirical evidence, to guide medical schools aspiring towards greater social accountability. Using a multiple case study approach, seventy-five staff, students, health sector representatives and community members, associated with four medical schools, participated in semi-structured interviews. Two schools were in Australia and two were in the Philippines. These schools were selected because they were aspiring to be socially accountable. Data was collected through on-site visits, field notes and a documentary review. Abductive analysis involved both deductive and inductive iterative theming of the data both within and across cases. The conceptual framework for socially accountable medical education was built from analyzing the internal and external factors influencing the selected medical schools. These factors became the building blocks that might be necessary to assist movement to social accountability. The strongest factor was the demands of the local workforce situation leading to innovative educational programs established with or without government support. The values and professional experiences of leaders, staff and health sector representatives, influenced whether the organizational culture of a school was conducive to social accountability. The wider institutional environment and policies of their universities affected this culture and the resourcing of programs. Membership of a coalition of socially accountable medical schools created a community of learning and legitimized local practice. Communities may not have recognized their own importance but they were fundamental for socially accountable practices. The bedrock of social accountability, that is, the foundation for all building blocks, is shared values and aspirations congruent with social accountability. These values and aspirations are both a philosophical understanding for innovation and a practical application at the health systems and

  15. Development of Account Receivable and Payable System for Travel Bureau Company

    NASA Astrophysics Data System (ADS)

    Karma, I. G. M.; Susanti, J.

    2018-01-01

    Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

  16. 76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

    ... their programs and in managing their growing portfolios of older HOME projects. These challenges include... program. Examples of such uses are hospice buildings, nursing homes, foster homes, halfway houses, and...

  17. Coping with Standards, Tests, and Accountability: Voices from the Classroom.

    ERIC Educational Resources Information Center

    Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

    This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American…

  18. Outcomes Assessment of Computer-Assisted Behavioral Objectives for Accounting Graduates.

    ERIC Educational Resources Information Center

    Moore, John W.; Mitchem, Cheryl E.

    1997-01-01

    Presents behavioral objectives for accounting students and an outcomes assessment plan with five steps: (1) identification and definition of student competencies; (2) selection of valid instruments; (3) integration of assessment and instruction; (4) determination of levels of assessment; and (5) attribution of improvements to the program. (SK)

  19. District of Columbia Opportunity Scholarship Program: Additional Policies and Procedures Would Improve Internal Controls and Program Operations. Report to Congressional Requesters. GAO-08-9

    ERIC Educational Resources Information Center

    Ashby, Cornelia M.; Franzel, Jeanette M.

    2007-01-01

    The D.C. School Choice Incentive Act created the first private kindergarten-through-grade-12 school-choice program supported by federal funds. The program was named the D.C. Opportunity Scholarship Program (OSP). The United States Government Accountability Office (GAO) was asked to assess the (1) accountability mechanisms governing the use of…

  20. Implementing an Innovative Educational Program in an Era of Accountability: An Interview Study of the Expeditionary Learning Program

    ERIC Educational Resources Information Center

    DeLima, Laura E.

    2017-01-01

    This study examined the facilitators and barriers to the implementation of an innovative, whole-school reform model, Expeditionary Learning, within the context of the high-stakes accountability policy environment. Twenty-four teachers and four principals were interviewed across four schools, two of which were high poverty and two of which were low…

  1. Guaranteed Student Loan Information System Needs a Thorough Redesign to Account for the Expenditure of Billions. Report by the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The adequacy of the Department of Education's automated information system for the Guaranteed Student Loan Program was assessed. The review conducted by the U.S. General Accounting Office focused on the department's efforts and plans to correct system deficiencies, the reasonableness and propriety of major system costs incurred, and the…

  2. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... year (except for certain State institutions that participate in a separate onsite review program). We... records of how benefits were used in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits...

  3. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

  4. Being accountable for care of the poor. CHA's social accountability budget helps facilities keep track of charitable activity.

    PubMed

    Trocchio, J; Eckels, T

    1989-06-01

    The Catholic Health Association's social accountability budget is a set of tools to help Catholic healthcare facilities plan for, administer, and report benefits provided to their communities, especially the poor. It defines a full roster of community benefits that a healthcare organization may provide. The benefits fall into three major categories: activities and services, policies and procedures, and community leadership. The social accountability budget also presents guidelines for assessing the facility's existing services, activities, policies, and procedures and discusses how the facility can conduct or be part of a community needs assessment. Information collected through this assessment is used in the planning and budgeting processes. This ensures that uncompensated care and charitable services receive consideration along with traditional planning and budgeting items. Additional guidelines show the facility how to track and measure its services to the community. The final step, often absent from Catholic healthcare facilities' programs, is reporting community benefits.

  5. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  6. A Descriptive Analysis of the Use of Twitter by Emergency Medicine Residency Programs.

    PubMed

    Diller, David; Yarris, Lalena M

    2018-02-01

    Twitter is increasingly recognized as an instructional tool by the emergency medicine (EM) community. In 2012, the Council of Residency Directors in Emergency Medicine (CORD) recommended that EM residency programs' Twitter accounts be managed solely by faculty. To date, little has been published regarding the patterns of Twitter use by EM residency programs. We analyzed current patterns in Twitter use among EM residency programs with accounts and assessed conformance with CORD recommendations. In this mixed methods study, a 6-question, anonymous survey was distributed via e-mail using SurveyMonkey. In addition, a Twitter-based search was conducted, and the public profiles of EM residency programs' Twitter accounts were analyzed. We calculated descriptive statistics and performed a qualitative analysis on the data. Of 168 Accreditation Council for Graduate Medical Education-accredited EM programs, 88 programs (52%) responded. Of those programs, 58% (51 of 88) reported having a program-level Twitter account. Residents served as content managers for those accounts in the majority of survey respondents (61%, 28 of 46). Most programs did not publicly disclose the identity or position of their Twitter content manager. We found a wide variety of applications for Twitter, with EM programs most frequently using Twitter for educational and promotional purposes. There is significant variability in the numbers of followers for EM programs' Twitter accounts. Applications and usage among EM residency programs are varied, and are frequently not consistent with current CORD recommendations.

  7. Educational Accountability and the Need for Comprehensive Evaluation in TAFE.

    ERIC Educational Resources Information Center

    White, J. L.

    This paper seeks to provide a rationale for evaluating Technical and Further Education (TAFE) programs by using a management system approach that is based on corporate planning. The first section reviews the sources of increased demands for accountability in TAFE (societal, economic, government, and legislative sources) and examines various…

  8. Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

    NASA Astrophysics Data System (ADS)

    Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

    2015-04-01

    Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved

  9. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    ERIC Educational Resources Information Center

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  10. Will Empowerment of USAF Program Managers Mitigate the Acquisitions Crisis

    DTIC Science & Technology

    2016-06-10

    FAR Federal Acquisition Regulations GAO Government Accountability Office MDAP Major Defense Acquisition Program USAF United States Air Force ix...actually run the project. The Government Accountability Office (GAO),2 along with many other organizations, including Congress in their 2016 National...1 Government Accountability Office (GAO), GAO-06-110, Best Practices: Better Support of Weapons Systems Program Managers Needed to

  11. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    PubMed

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  12. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  13. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  14. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  15. An Empirical Look at Developmental Interventions and Student Performance in the First Intermediate Accounting Course

    ERIC Educational Resources Information Center

    Ward, Terry J.; Foote, Rebecca A.; Phillips, Mary E.

    2014-01-01

    Due to concerns about student performance in Intermediate Accounting I, our Department of Accounting established an Intermediate Readiness Committee in the spring of 2006 to create a developmental program for students entering Intermediate I, with the goal of improving performance in that course. Over the next two years, the Committee established…

  16. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain State institutions that participate in a separate onsite review program). We may verify how your... in order to make accounting reports and must make those records available upon our request. If your representative payee fails to provide an annual accounting of benefits or other required reports, we may require...

  17. A simulation model of hospital management based on cost accounting analysis according to disease.

    PubMed

    Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

    2004-12-01

    Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

  18. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  19. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  20. Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement

    ERIC Educational Resources Information Center

    Snowman, Ann MacKay

    2005-01-01

    In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

  1. The Case for Participatory Evaluation in an Era of Accountability

    ERIC Educational Resources Information Center

    Chouinard, Jill Anne

    2013-01-01

    Evaluation occurs within a specific context and is influenced by the economic, political, historical, and social forces that shape that context. The culture of evaluation is thus very much embedded in the culture of accountability that currently prevails in public sector institutions, policies, and program. As such, our understanding of the…

  2. Management and Accountability Procedures: DEEP - The New Mexico State Facilitator.

    ERIC Educational Resources Information Center

    New Mexico Univ., Albuquerque. Coll. of Education.

    Presented is a description of how DEEP (Developmental Economic Education Program) monitors activity and achievements to ensure that objectives are met effectively and efficiently, and that evidence of achievement is available for reports. The purposes of DEEP management and accountability procedures are: (1) to maintain both long term and short…

  3. Maryland School Performance Program. Outcomes, Standards, & High-Stakes Accountability: Perspectives from Maryland and Kentucky.

    ERIC Educational Resources Information Center

    Haigh, John A.

    This document presents a collection of materials on school performance in Maryland, especially as demonstrated in the Maryland School Performance Assessment Program (MSPAP) and the Independence Mastery Assessment Program (IMAP) for some special needs students. The MSPAP is a testing program administered to third, fifth, and eighth grade students…

  4. 76 FR 37174 - Capital Investment Program-New Starts and Small Starts Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Capital Investment Program--New Starts... apportionment of the FY 2011 Capital Investment (New Starts and Small Starts) program funds. The funds will be... FY 2011, $1,596,800,000 was appropriated for the Capital Investments Grant Account, which includes...

  5. Program Costing in a Community College

    ERIC Educational Resources Information Center

    Balinsky, Warren; Burns, John

    1975-01-01

    This paper discusses improving the budget control process for a community college by use of program cost accounting. The authors suggest that adoption of such a program will improve resource allocation and program evaluation, aid planning, and better inform the public about the purposes, costs, and results of school programs. (JG)

  6. 34 CFR 74.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Program income. 74.24 Section 74.24 Education Office of... Program Management § 74.24 Program income. (a) The Secretary applies the standards contained in this section in requiring recipient organizations to account for program income related to projects financed in...

  7. 75 FR 57039 - Medicare Program; Workshop Regarding Accountable Care Organizations, and Implications Regarding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ... panel discussions and a listening session on certain legal issues related to Accountable Care Organizations (ACOs). Physicians, physician associations, hospitals, health systems, consumers, and all others...-mail to [email protected] or sent via regular mail to: Attn: ACO Legal Issues, Mail Stop C5-15...

  8. The impact of retirement account distributions on measures of family income.

    PubMed

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

    In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

  9. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

  10. Accountable Care Organizations: roles and opportunities for hospitals.

    PubMed

    Schoenbaum, Stephen C

    2011-08-01

    Federal health reform has established Medicare Accountable Care Organizations (ACOs) as a new program, and some states and private payers have been independently developing ACO pilot projects. The objective is to hold provider groups accountable for the quality and cost of care to a population. The financial models for providers generally build off of shared savings between the payers and providers or some type of global payment that includes the possibility of partial or full capitation. For ACOs to achieve the same outcomes with lower costs or, better yet, improved outcomes with the same or lower costs, the delivery system will need to become more oriented toward primary care and care coordination than is currently the case. Providers of clinical services, in order to be more effective, efficient, and coordinated, will need to be supported by a variety of shared services, such as off-hours care, easy access to specialties, and information exchanges. These services can be organized by an ACO as a medical neighborhood or community. Hospitals, because they have a management structure, history of developing programs and services, and accessibility 24/7/365, are logical leaders of this enhancement of health care delivery for populations and other providers.

  11. The CARE model of social accountability: promoting cultural change.

    PubMed

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

  12. 45 CFR 2543.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2543.24 Section 2543.24 Public... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.24 Program income. (a) Federal... to account for program income related to projects financed in whole or in part with Federal funds. (b...

  13. 45 CFR 74.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 74.24 Section 74.24 Public Welfare... COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.24 Program income. (a) The standards set forth in this section shall be used to account for program income related to...

  14. Tribal TANF and CCDF Guide to Financial Management, Grants Administration, and Program Accountability

    ERIC Educational Resources Information Center

    Child Care Bureau, 2004

    2004-01-01

    This publication was developed in conjunction with a special Tribal Cluster Training, "Collaboration and Accountability as Foundations for Success," held in Portland, Oregon on August 24-25, 2004. This Tribal Cluster Training is jointly sponsored by the Office of Family Assistance (OFA), which administers the Tribal Temporary Assistance…

  15. Learning to Analyze and Code Accounting Transactions in Interactive Mode.

    ERIC Educational Resources Information Center

    Bentz, William F.; Ambler, Eric E.

    An interactive computer-assisted instructional (CAI) system, called CODE, is used to teach transactional analysis, or coding, in elementary accounting. The first major component of CODE is TEACH, a program which controls student input and output. Following the statement of a financial position on a cathode ray tube, TEACH describes an event to…

  16. Improving social accountability processes in the health sector in sub-Saharan Africa: a systematic review.

    PubMed

    Danhoundo, Georges; Nasiri, Khalidha; Wiktorowicz, Mary E

    2018-04-13

    Social accountability is a participatory process in which citizens are engaged to hold politicians, policy makers and public officials accountable for the services that they provide. In the Fifteenth Ordinary Session of the Assembly of the African Union, African leaders recognized the need for strong, decentralized health programs with linkages to civil society and private sector entities, full community participation in program design and implementation, and adaptive approaches to local political, socio-cultural and administrative environments. Despite the increasing use of social accountability, there is limited evidence on how it has been used in the health sector. The objective of this systematic review was to identify the conditions that facilitate effective social accountability in sub-Saharan Africa. Electronic databases (MEDLINE, PsycINFO, Sociological Abstracts, Social Sciences Abstracts) were searched for relevant articles published between 2000 and August 2017. Studies were eligible for inclusion if they were peer-reviewed English language publications describing a social accountability intervention in sub-Saharan Africa. Qualitative and quantitative study designs were eligible. Fourteen relevant studies were included in the review. The findings indicate that effective social accountability interventions involve leveraging partnerships and building coalitions; being context-appropriate; integrating data and information collection and analysis; clearly defined roles, standards, and responsibilities of leaders; and meaningful citizen engagement. Health system barriers, corruption, fear of reprisal, and limited funding appear to be major challenges to effective social accountability interventions. Although global accountability standards play an important guiding role, the successful implementation of global health initiatives depend on national contexts.

  17. Enhancing mutual accountability to promote quality, safety, and nurses' recovery from substance use disorders.

    PubMed

    Horton-Deutsch, Sara; McNelis, Angela; O'Haver Day, Pamela

    2011-12-01

    Year after year, the public view nurses at the top of the list of the most honest and ethical professionals. However, nurses impaired with substance use disorders are subject to the tremendous stigma associated with addiction. Successful treatment programs protect public safety and support nurses' recovery and reentry into practice. The purpose of this study was to explore the nurses' experience in an alternative-to-discipline treatment program, the Indiana State Nurses Assistance Program (ISNAP), administered by the Indiana State Nurses Association. For this study, focus groups were used to capture nurses' experience with the ISNAP, a nurse-monitoring program for substance use. Three focus groups were conducted with 25 participants. The overall theme of the focus groups was enhancing mutual accountability. Nurses' views were grouped into four major areas of importance, including accountability, clear expectations, addressing individual concerns, and educating others about substance use disorders. Nurses described how each of these factors supported and impeded their recovery. The findings support the need for further education and research on how to best promote and sustain recovery. 2011 Elsevier Inc. All rights reserved.

  18. Engineering. Program CIP: 14.1901

    ERIC Educational Resources Information Center

    Agee, Kelly, Ed.

    2009-01-01

    Secondary vocational-technical education programs in Mississippi are faced with many challenges resulting from sweeping educational reforms at the national and state levels. Schools and teachers are increasingly being held accountable for providing true learning activities to every student in the classroom. This accountability is measured through…

  19. 40 CFR 74.40 - Establishment of opt-in source allowance accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Establishment of opt-in source allowance accounts. 74.40 Section 74.40 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year...

  20. Non-Academic Assessment in an Accountability World: Achieving More with Less

    ERIC Educational Resources Information Center

    Tompkins, Ricky; Cates, Laura

    2009-01-01

    In this age of accountability and limited funding, community colleges are achieving more with less. Efficiency and effectiveness are keys to innovation. NorthWest Arkansas Community College's Nonacademic Assessment and Improvement Program (NAIP) collects data to study strengths and weaknesses. These efforts culminate in a measurable improvement…

  1. 40 CFR 74.40 - Establishment of opt-in source allowance accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of opt-in source allowance accounts. 74.40 Section 74.40 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year...

  2. Cost Accounting in Higher Education. Simplified Macro- and Micro-Costing Techniques.

    ERIC Educational Resources Information Center

    Jenny, Hans H.

    This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

  3. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  4. A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

    NASA Astrophysics Data System (ADS)

    Conant, R. T.; Ogle, S. M.

    2015-12-01

    Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

  5. DOD SCHOOLS: Additional Reporting Could Improve Accountability for Academic Achievement of Students with Dyslexia

    DTIC Science & Technology

    2007-12-01

    Representatives DOD SCHOOLS Additional Reporting Could Improve Accountability for Academic Achievement of Students with Dyslexia December...Could Improve Accountability for Academic Achievement of Students with Dyslexia 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6...Students with Dyslexia Highlights of GAO-08-70, a report to the Chairman, Committee on Science and Technology, House of Representatives Many of our

  6. Outcomes Assessment in Dental Hygiene Programs.

    ERIC Educational Resources Information Center

    Grimes, Ellen B.

    1999-01-01

    A survey of 22 dental-hygiene-program directors found that programs routinely and effectively assess student outcomes and use the information for program improvements and to demonstrate accountability. Both policy and faculty/administrative support were deemed important to implementation. Time constraints were a major barrier. Outcomes-assessment…

  7. The Effects of Accountability Incentives in Early Childhood Education. CEPA Working Paper No. 17-10

    ERIC Educational Resources Information Center

    Bassok, Daphna; Dee, Thomas S.; Latham, Scott

    2017-01-01

    In an effort to enhance the quality of early childhood education (ECE) at scale, nearly all U.S. states have recently adopted Quality Rating and Improvement Systems (QRIS). These accountability systems give providers and parents information on program quality and create both reputational and financial incentives for program improvement. However,…

  8. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    ERIC Educational Resources Information Center

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  9. Materials accounting system for an IBM PC

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bearse, R.C.; Thomas, R.J.; Henslee, S.P.

    1986-01-01

    We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built bymore » the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal.« less

  10. 31 CFR 103.178 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Anti-Money Laundering... designed to detect and report any known or suspected money laundering or suspicious activity conducted... section shall be a part of the anti-money laundering program otherwise required by this subpart. (b...

  11. A Changing Program in Greenville

    ERIC Educational Resources Information Center

    Black, J. T.

    1977-01-01

    The vocational agriculture program at Greenville (South Carolina) High School centers around ornamental horticulture and jobs related to horticulture. Activities in the Future Farmers of America chapter program of work in ornamental horticulture account for the department's success in holding students. (MF)

  12. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  13. Determining an Appropriate Sampling Method. School Accountability Series. Monograph 3.

    ERIC Educational Resources Information Center

    McCallon, Earl; McClaran, Rutledge

    This is one of a series of eight short monographs intended to aid practicing educators in planning and conducting accountability programs in schools. This booklet discusses how to determine a sampling method that is appropriate to the objectives of a particular research or evaluation effort. Short sections focus in turn on why and when to sample,…

  14. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Books of account, records and government..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  15. General Criteria for Evaluating Social Programs.

    ERIC Educational Resources Information Center

    Shipman, Stephanie

    1989-01-01

    A framework of general evaluation criteria for ensuring the comprehensiveness of program reviews and appropriate and fair comparison of children's programs is outlined. It has two components: (1) descriptive; and (2) evaluative. The framework was developed by researchers at the General Accounting Office for evaluation of federal programs. (TJH)

  16. 7 CFR 3019.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3019.24 Section 3019.24 Agriculture... Management § 3019.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects...

  17. An Assessment of the Growth in Coverage of Social and Environmental Issues in Graduate Accounting Courses

    ERIC Educational Resources Information Center

    Green, Sharon; Weber, James

    2013-01-01

    The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of…

  18. Selection of Technical Communication Concepts for Integration into an Accounting Information Systems Course: A WAC Case Study.

    ERIC Educational Resources Information Center

    Gelinas, Ulric J., Jr.; Rama, D. V.; Skelton, Terrance M.

    1997-01-01

    Profiles a writing-across-the-curriculum project in an accountancy program. Notes that the team's collaborative process produced three critical planning decisions: (1) establishing "fitness-for-use" for evaluating student communications; (2) selecting only those forms of communication used in accountancy; and (3) teaching only those…

  19. From personal to global: Understandings of social accountability from stakeholders at four medical schools.

    PubMed

    Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni

    2016-10-01

    This paper addresses the question of how social accountability is conceptualised by staff, students and community members associated with four medical schools aspiring to be socially accountable in two countries. Using a multiple case study approach this research explored how contextual issues have influenced social accountability at four medical schools: two in Australia and two in the Philippines. This paper reports on how research participants understood social accountability. Seventy-five participants were interviewed including staff, students, health sector representatives and community members. Field notes were taken and a documentary analysis was completed. Overall there were three common understandings. Socially accountable medical education was about meeting workforce, community and health needs. Social accountability was also determined by the nature and content of programs the school implemented or how it operated. Finally, social accountability was deemed a personal responsibility. The broad consensus masked the divergent perspectives people held within each school. The assumption that social accountability is universally understood could not be confirmed from these data. To strengthen social accountability it is useful to learn from these institutions' experiences to contribute to the development of the theory and practice of activities within socially accountable medical schools.

  20. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

  1. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    costs . The goal of this thesis is to help the Portuguese Navy in formulating a formal and coherent approach to its human resource accounting , and in so...ABSTRACT Human Resource Accounting means accounting for people as an organizational asset. It is the measurement of the cost and value of people to the...29 II.HUMAN RESOURCE COSTS . . . . . . . . . . . 30 A. CONCEPTS OF COST AND MEASUREMENT METHODS . . . 30 1. Accounting Concepts of Costs

  2. 48 CFR 2109.7001 - Minimum standards for FEGLI Program contractors.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... determines are necessary to administer the FEGLI Program. The cost of preparation of such reports will be... FEGLI Program operations are properly recorded and accounted for to permit the preparation of reliable financial reporting and to maintain accountability over assets; and, (4) Data are accurately and fairly...

  3. 49 CFR 19.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 19.24 Section 19.24 Transportation... Requirements § 19.24 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  4. 22 CFR 145.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 145.24 Section 145.24 Foreign....24 Program income. (a) The Department shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  5. 7 CFR 550.23 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Program income. 550.23 Section 550.23 Agriculture... Financial Management § 550.23 Program income. (a) REE Agencies shall apply the standards set forth in this section in requiring Cooperator organizations to account for program income related to projects financed...

  6. Multimedia and Management Accounting: Adding Creativity to Accounting.

    ERIC Educational Resources Information Center

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  7. Task Force on Education Funding Equity, Accountability, and Partnerships. Preliminary Report.

    ERIC Educational Resources Information Center

    Maryland State Dept. of Legislative Services, Annapolis.

    In 1997, Maryland formed the Task Force on Education Funding Equity, Accountability, and Partnerships to ensure that students throughout Maryland have an equal opportunity for academic success. The Task Force's preliminary report features a comprehensive review of education funding and programs in grades K-12. The report presents membership and…

  8. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 9 2013-01-01 2013-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  9. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  10. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  11. Seeking Accountability through State-Appointed Emergency District Management. Working Paper #28

    ERIC Educational Resources Information Center

    Arsen, David; Mason, Mary L.

    2012-01-01

    Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…

  12. The use of social media in dental hygiene programs: a survey of program directors.

    PubMed

    Henry, Rachel K; Pieren, Jennifer A

    2014-08-01

    The use of social media and social networking sites has become increasingly common by the current generation of students. Colleges and universities are using social media and social networking sites to advertise, engage and recruit prospective students. The purpose of this study was to evaluate how social media is being used in dental hygiene program admissions and policy. Researchers developed a survey instrument investigating the use of social media. The survey included questions about demographic information, personal use of social media, program use of social media, social media use in admissions and social media policies. An email was sent to 321 dental hygiene program directors asking them to complete the survey. All participants were provided 4 weeks to complete the survey, and 2 reminder emails were sent. A total of 155 responses were received (48.3% response rate). While 84% of respondents indicated their program had a web page, only 20% had an official Facebook page for the program and 2% had a Twitter page. Thirty-five percent had a program policy specifically addressing the use of social media and 31% indicated that their university or institution had a policy. Only 4% of programs evaluate a potential student's Internet presence, mostly by searching on Facebook. Statistically significant differences (p≤0.05) were noted between those respondents with more personal social media accounts and those with fewer accounts, as those with more accounts were more likely to evaluate a potential student's Internet presence. Open ended responses included concern about social media issues, but some uncertainty on how to handle social media in the program. The concern for social media and professionalism was evident and more research and discussion in this area is warranted. Social media is currently being used in a variety of ways in dental hygiene programs, but not in the area of admissions. There is some uncertainty about the role social media should play in a

  13. VOT Enterprises, Inc. An Accounting Task Simulation. Employee's Manual [Student's Guide] and Employer's Manual [Teacher's Guide].

    ERIC Educational Resources Information Center

    Dixon, Rose; And Others

    This accounting task simulation is designed for use in office occupations programs at the secondary level. The primary purpose is to give the student the opportunity to become familiar with the tasks and duties that may be performed by accounting personnel in a real work situation. The employer's manual provides general information for the student…

  14. Does My Program Really Make a Difference? Program Evaluation Utilizing Aggregate Single-Subject Data

    ERIC Educational Resources Information Center

    Burns, Catherine E.

    2015-01-01

    In the current climate of increasing fiscal and clinical accountability, information is required about overall program effectiveness using clinical data. These requests present a challenge for programs utilizing single-subject data due to the use of highly individualized behavior plans and behavioral monitoring. Subsequently, the diversity of the…

  15. Positioning of Emotional Intelligence Skills within the Overall Skillset of Practice-Based Accountants: Employer and Graduate Requirements

    ERIC Educational Resources Information Center

    Coady, Peggy; Byrne, Seán; Casey, John

    2018-01-01

    This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis…

  16. Individual social security accounts: issues in assessing administrative feasibility and costs.

    PubMed

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more

  17. Best practices: an electronic drug alert program to improve safety in an accountable care environment.

    PubMed

    Griesbach, Sara; Lustig, Adam; Malsin, Luanne; Carley, Blake; Westrich, Kimberly D; Dubois, Robert W

    2015-04-01

    The accountable care organization (ACO), one of the most promising and talked about new models of care, focuses on improving communication and care transitions by tying potential shared savings to specific clinical and financial benchmarks. An important factor in meeting these benchmarks is an ACO's ability to manage medications in an environment where medical and pharmacy care has been integrated. The program described in this article highlights the critical components of Marshfield Clinic's Drug Safety Alert Program (DSAP), which focuses on prioritizing and communicating safety issues related to medications with the goal of reducing potential adverse drug events. Once the medication safety concern is identified, it is reviewed to evaluate whether an alert warrants sending prescribers a communication that identifies individual patients or a general communication to all physicians describing the safety concern. Instead of basing its decisions regarding clinician notification about drug alerts on subjective criteria, the Marshfield Clinic's DSAP uses an internally developed scoring system. The scoring system includes criteria developed from previous drug alerts, such as level of evidence, size of population affected, severity of adverse event identified or targeted, litigation risk, available alternatives, and potential for duration of medication use. Each of the 6 criteria is assigned a weight and is scored based upon the content and severity of the alert received.  In its first 12 months, the program targeted 6 medication safety concerns involving the following medications: topiramate, glyburide, simvastatin, citalopram, pioglitazone, and lovastatin. Baseline and follow-up prescribing data were gathered on the targeted medications. Follow-up review of prescribing data demonstrated that the DSAP provided quality up-to-date safety information that led to changes in drug therapy and to decreases in potential adverse drug events. In aggregate, nearly 10,000 total

  18. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  19. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  20. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  1. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  2. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

  3. 10 CFR 600.124 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.124 Section 600.124 Energy DEPARTMENT... Nonprofit Organizations Post-Award Requirements § 600.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed in whole or in...

  4. 14 CFR 1260.124 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1260.124 Section 1260.124..., Hospitals, and Other Non-Profit Organizations Post-Award Requirements § 1260.124 Program income. (a) The standards set forth in this section shall be used to account for program income related to projects financed...

  5. 36 CFR 1210.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1210.24... Management § 1210.24 Program income. (a) The NHPRC applies the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in whole or in...

  6. 43 CFR 12.924 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.924 Section 12.924... Requirements § 12.924 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects financed in...

  7. A Model Training Program: NJASBO's State Certification Program.

    ERIC Educational Resources Information Center

    Rodabaugh, Karl

    1997-01-01

    In 1991, the New Jersey Association of School Business Officials was selected as a nontraditional provider and asked to develop and implement a new state-approved certification program. The idea was to produce administrators who are adept at strategic planning, financial management and accounting, school law, personnel management, facility…

  8. Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

    ERIC Educational Resources Information Center

    Lorson, Kevin; Mitchell, Stephen

    2016-01-01

    Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

  9. Task Force on Education Funding Equity, Accountability, and Partnerships. Final Report.

    ERIC Educational Resources Information Center

    Maryland State Dept. of Legislative Services, Annapolis.

    In 1997, Maryland formed the Task Force on Education Funding Equity, Accountability, and Partnerships. The group made a comprehensive review of education funding and programs in grades K-12 to ensure that students throughout Maryland have an equal opportunity for academic success. The task force's final report features the membership roster, the…

  10. The State of New Hampshire Consolidated State Application Accountability Workbook. Revised

    ERIC Educational Resources Information Center

    Tracy, Lyonel B.

    2006-01-01

    New Hampshire is in the midst of a transition--a transition between assessment systems--a transition between accountability systems. The elementary grades were assessed with the newly developed New England Common Assessment Program (NECAP) tests in October 2005. The high school (grade 10) will be assessed with New Hampshire's previous state-wide…

  11. Investigation of the feasibility of an analytical method of accounting for the effects of atmospheric drag on satellite motion

    NASA Technical Reports Server (NTRS)

    Bozeman, Robert E.

    1987-01-01

    An analytic technique for accounting for the joint effects of Earth oblateness and atmospheric drag on close-Earth satellites is investigated. The technique is analytic in the sense that explicit solutions to the Lagrange planetary equations are given; consequently, no numerical integrations are required in the solution process. The atmospheric density in the technique described is represented by a rotating spherical exponential model with superposed effects of the oblate atmosphere and the diurnal variations. A computer program implementing the process is discussed and sample output is compared with output from program NSEP (Numerical Satellite Ephemeris Program). NSEP uses a numerical integration technique to account for atmospheric drag effects.

  12. Polymer Science. Program CIP: 15.0607

    ERIC Educational Resources Information Center

    Research and Curriculum Unit, 2010

    2010-01-01

    Secondary vocational-technical education programs in Mississippi are faced with many challenges resulting from sweeping educational reforms at the national and state levels. Schools and teachers are increasingly being held accountable for providing true learning activities to every student in the classroom. This accountability is measured through…

  13. Marketing. Program CIP: Marketing: 52.1801

    ERIC Educational Resources Information Center

    Murdock, Ashleigh Barbee, Ed.

    2008-01-01

    Secondary career-technical education programs in Mississippi are faced with many challenges resulting from sweeping educational reforms at the national and state levels. Schools and teachers are increasingly being held accountable for providing true learning activities to every student in the classroom. This accountability is measured through…

  14. Health Sciences. Program CIP: 51.0000

    ERIC Educational Resources Information Center

    Murdock, Ashleigh, Ed.

    2007-01-01

    Secondary vocational-technical education programs in Mississippi are faced with many challenges resulting from sweeping educational reforms at the national and state levels. Schools and teachers are increasingly being held accountable for providing true learning activities to every student in the classroom. This accountability is measured through…

  15. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  16. 40 CFR 74.50 - Deducting opt-in source allowances from ATS accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Deducting opt-in source allowances from ATS accounts. 74.50 Section 74.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year...

  17. Socially Accountable Medical Education: An Innovative Approach at Florida International University Herbert Wertheim College of Medicine.

    PubMed

    Greer, Pedro J; Brown, David R; Brewster, Luther G; Lage, Onelia G; Esposito, Karin F; Whisenant, Ebony B; Anderson, Frederick W; Castellanos, Natalie K; Stefano, Troy A; Rock, John A

    2018-01-01

    Despite medical advances, health disparities persist, resulting in medicine's renewed emphasis on the social determinants of health and calls for reform in medical education. The Green Family Foundation Neighborhood Health Education Learning Program (NeighborhoodHELP) at Herbert Wertheim College of Medicine provides a platform for the school's community-focused mission. NeighborhoodHELP emphasizes social accountability and interprofessional education while providing evidence-based, patient- and household-centered care. NeighborhoodHELP is a required, longitudinal service-learning outreach program in which each medical student is assigned a household in a medically underserved community. Students, teamed with learners from other professional schools, provide social and clinical services to their household for three years. Here the authors describe the program's engagement approach, logistics, and educational goals and structure. During the first six years of NeighborhoodHELP (September 2010-August 2016), 1,470 interprofessional students conducted 7,452 visits to 848 households with, collectively, 2,252 members. From August 2012, when mobile health centers were added to the program, through August 2016, students saw a total of 1,021 household members through 7,207 mobile health center visits. Throughout this time, households received a variety of free health and social services (e.g., legal aid, tutoring). Compared with peers from other schools, graduating medical students reported more experience with clinical interprofessional education and health disparities. Surveyed residency program directors rated graduates highly for their cultural sensitivity, teamwork, and accountability. Faculty and administrators are focusing on social accountability curriculum integration, systems for assessing and tracking relevant educational and household outcomes, and policy analysis.

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

    PubMed

    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.

  19. Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

    ERIC Educational Resources Information Center

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

    Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

  20. PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

    PubMed

    Rosenberg, Sebastian; Salvador-Carulla, Luis

    2017-03-01

    Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

  1. WorkFirst: Fifth Year Accountability Report for WorkFirst Training Programs Conducted in 2002-03

    ERIC Educational Resources Information Center

    Washington State Board for Community and Technical Colleges, 2005

    2005-01-01

    WorkFirst is Washington State's welfare-to-work program. The program's mission is to help citizens get "a job, a better job, a better life." Inaugurated in 1996, it is based on the 1996 federal Temporary Assistance to Needy Families (TANF) welfare reform legislation. As part of this new program, the community and technical college system…

  2. Space shuttle configuration accounting functional design specification

    NASA Technical Reports Server (NTRS)

    1974-01-01

    An analysis is presented of the requirements for an on-line automated system which must be capable of tracking the status of requirements and engineering changes and of providing accurate and timely records. The functional design specification provides the definition, description, and character length of the required data elements and the interrelationship of data elements to adequately track, display, and report the status of active configuration changes. As changes to the space shuttle program levels II and III configuration are proposed, evaluated, and dispositioned, it is the function of the configuration management office to maintain records regarding changes to the baseline and to track and report the status of those changes. The configuration accounting system will consist of a combination of computers, computer terminals, software, and procedures, all of which are designed to store, retrieve, display, and process information required to track proposed and proved engineering changes to maintain baseline documentation of the space shuttle program levels II and III.

  3. Flexibility Demonstration Programs: Education Needs To Better Target Program Information. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Shaul, Marnie S.

    The No Child Left Behind Act (NCLBA) established 2 flexibility demonstration programs--State- and Local-Flex--that allow up to 7 states and 80 school districts to redirect up to 100 percent of certain NCLBA programs funds. The General Accounting Office (GAO) was asked to determine factors that affect states' and districts' decisions about whether…

  4. Consumer Rights and Accountability in Postsecondary Vocational-Technical Education: An Exploratory Study.

    ERIC Educational Resources Information Center

    Fitzgerald, Brian; Harmon, Lisa

    Beginning in October 1987, Pelavin Associates conducted an exploratory study of consumer rights and accountability in postsecondary vocational-technical (PVT) programs for the U.S. Department of Education. The study focused on how effectively the governance structure--accreditation and federal and state regulation--ensures that consumer rights are…

  5. A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

    ERIC Educational Resources Information Center

    Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

    2015-01-01

    The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

  7. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2340... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources...

  8. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  9. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

  10. The accountability of nonprofit hospitals: lessons from Maryland's community benefit reporting requirements.

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

    Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented.

  11. School Awards Programs and Accountability in Massachusetts: Misusing MCAS Scores To Assess School Quality.

    ERIC Educational Resources Information Center

    Wheelock, Anne

    Scores on the Massachusetts Comprehensive Assessment System (MCAS) tests are used to select exemplary schools in Massachusetts, and the schools thus identified can receive awards from three different programs. This study examined the evidence about the use of MCAS scores to assess school quality. These three programs use MCAS to identify exemplary…

  12. Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

    PubMed

    Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

    2013-09-01

    Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

  13. 41 CFR 105-72.304 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Program income. 105-72... Management § 105-72.304 Program income. (a) Federal awarding agencies shall apply the standards set forth in this section in requiring recipient organizations to account for program income related to projects...

  14. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  15. Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

    ERIC Educational Resources Information Center

    Singh, Geeta

    2008-01-01

    Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

  16. A materials accounting system for an IBM PC

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bearse, R.C.; Thomas, R.J.; Henslee, S.P.

    1986-01-01

    The authors have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory West (ANL-WEST). Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user,more » it takes 4-5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory. Initial satisfaction is adequate and software and hardware problems are minimal.« less

  17. Assessing the Success of a Discipline-Based Communication Skills Development and Enhancement Program in a Graduate Accounting Course

    ERIC Educational Resources Information Center

    Barratt, Catherine; Hanlon, Dean; Rankin, Michaela

    2011-01-01

    In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

  18. Improved sonic-box computer program for calculating transonic aerodynamic loads on oscillating wings with thickness

    NASA Technical Reports Server (NTRS)

    Ruo, S. Y.

    1978-01-01

    A computer program was developed to account approximately for the effects of finite wing thickness in transonic potential flow over an oscillation wing of finite span. The program is based on the original sonic box computer program for planar wing which was extended to account for the effect of wing thickness. Computational efficiency and accuracy were improved and swept trailing edges were accounted for. Account for the nonuniform flow caused by finite thickness was made by application of the local linearization concept with appropriate coordinate transformation. A brief description of each computer routine and the applications of cubic spline and spline surface data fitting techniques used in the program are given, and the method of input was shown in detail. Sample calculations as well as a complete listing of the computer program listing are presented.

  19. Voucher Programs. Policy Analysis

    ERIC Educational Resources Information Center

    Wixom, Micah Ann

    2017-01-01

    This education Policy Analysis provides a comprehensive look at eligibility requirements, accountability and funding for voucher programs across the states, and includes research findings and legal challenges for this private school choice option.

  20. Toward Reflective Accountability: Using NSSE for Accountability and Transparency

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

    Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…